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派遣労働者（はけんろうどうしゃ）

In Chapter V and Article 176, a dispatched worker as defined in Article 2, item (ii) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers: a worker employed by an employer (事業主) who is the subject of worker dispatch (労働者派遣).

労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号）第二条第二号に規定する派遣労働者

給付費割合（きゅうふひわりあい）

In Article 154, the share that the estimated benefit expenses subject to adjustment (調整対象給付費見込額) make up of the total of those expenses and the estimated aid for the old-old attributed to the young-old (前期高齢者に係る後期高齢者支援金の概算額) under Article 34, paragraph (1), item (i), (a)(2) of the Act on Assurance of Medical Care for Elderly People.

調整対象給付費見込額及び高齢者の医療の確保に関する法律第三十四条第一項第一号イ（２）に規定する前期高齢者に係る後期高齢者支援金の概算額の合計額に対する調整対象給付費見込額の割合

在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

入管法第十九条の三に規定する在留カード

納税の告知（のうぜいのこくち）

In Article 67, paragraphs (1) and (2), a notice of tax payment that the district director (税務署長) gives under Article 36, paragraph (1), item (ii) to collect national withholding tax (源泉徴収等による国税) not paid by its statutory payment due date (法定納期限).

第三十六条第一項（納税の告知）の規定による納税の告知（同項第二号に係るものに限る。）

航空機燃料（こうくうきねんりょう）

In Article 74-6, aviation fuel as defined in Article 2, item (ii) of the Aviation Fuel Tax Act: hydrocarbon oil, including a mixture of hydrocarbons with other substances or a single hydrocarbon, used as fuel for aircraft or for the aircraft engines that Act covers.

航空機燃料税法第二条第二号（定義）に規定する航空機燃料

公共法人等（こうきょうほうじんとう）

A public corporation (公共法人) as defined in Article 2, item 5 of the Corporation Tax Act, or a public interest corporation, etc. (公益法人等) of Article 24, paragraph 5, that is liable only to the per-capita levy (均等割) of the prefectural inhabitant tax (道府県民税).

法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等で均等割のみを課されるもの

第一種事業（だいいっしゅじぎょう）

For the individual enterprise tax (個人の事業税), the businesses Article 72-2, paragraph 8 lists — among them the sale of goods, insurance, money lending, leasing of goods and of real property, manufacturing, electricity supply, telecommunications, transport, warehousing, contracting, printing and publishing, inns, restaurants, brokerage, agency and amusement businesses — and businesses like them that a Cabinet Order (政令) names.

次に掲げるもの

特定徴収金（とくていちょうしゅうきん）

Local government collections (地方団体の徴収金) relating to local taxes that a taxpayer or special collection agent (特別徴収義務者) pays or remits by a method an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.

第七百四十七条の六第二項に規定する特定徴収金

有価証券等（ゆうかしょうけんとう）

Securities and interests in contributions under a silent partnership contract (匿名組合契約), other than securities representing a right to acquire shares free of charge or at an advantageous price that would produce domestic source income (国内源泉所得) and other securities a Cabinet Order (政令) specifies, as Article 60-2, paragraph (1) defines them for its rule treating such holdings as sold when their holder leaves Japan.

第六十条の二第一項に規定する有価証券等

電磁的方法（でんじてきほうほう）

A way of using an electronic data processing system or other information and communications technology, of a kind a Ministry of Finance Order (財務省令) specifies.

第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する電磁的方法

外国所得税（がいこくしょとくぜい）

A tax imposed under a foreign country's laws that corresponds to Japanese income tax, of a kind a Cabinet Order (政令) specifies.

法第九十五条第一項に規定する外国所得税

在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

出入国管理及び難民認定法（昭和二十六年政令第三百十九号。以下「入管法」という。）第十九条の三に規定する在留カード

公益信託等（こうえきしんたくとう）

In Article 12, a public interest trust (公益信託) as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024), or a participant protection trust (加入者保護信託) as defined in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001).

公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託及び社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項（定義）に規定する加入者保護信託

適格請求書（てきかくせいきゅうしょ）

An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business operator to which it makes a taxable transfer, etc. of assets (課税資産の譲渡等) in Japan, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate with the rate applied, the consumption tax amount, and the recipient's name.

第五十七条の四第一項に規定する適格請求書

特例輸入者（とくれいゆにゅうしゃ）

In Article 51, paragraph (3), an authorized importer as defined in Article 7-2, paragraph (1) of the Customs Act: a person importing goods who has been approved in advance by a Director-General of Customs (税関長), and so may file a special return (特例申告書) for goods under self-assessment.

関税法第七条の二第一項（申告の特例）に規定する特例輸入者

預貯金契約（よちょきんけいやく）

In Article 26, paragraph (1) and Article 32, paragraph (4), item (i)(a), a contract for accepting deposits or savings (預金又は貯金), as the appended table (別表) defines it in its row for Article 2, paragraph (2), items (i) to (xxxviii).

別表第二条第二項第一号から第三十八号までに掲げる者の項の下欄に規定する預貯金契約

鉱業事務所（こうぎょうじむしょ）

A mining office as defined in Article 68 of the Mining Act: the office a holder of a mining right must set up in or near the mining area once work begins, and report to the Minister of Economy, Trade and Industry.

鉱業法（昭和二十五年法律第二百八十九号）第六十八条に規定する鉱業事務所

特定贈与者（とくていぞうよしゃ）

A specified donor as defined in Article 21-9, paragraph (5) of the Inheritance Tax Act: the donor named in the notification by which a person elected settlement taxation at inheritance (相続時精算課税) for gifts from that donor.

相続税法第二十一条の九第五項に規定する特定贈与者

特例贈与者（とくれいぞうよしゃ）

An individual a Cabinet Order (政令) specifies who held unlisted shares or similar interests (非上場株式等) with unrestricted voting rights in a special certified gift succession company (特例認定贈与承継会社) and gives them to a special business successor donee (特例経営承継受贈者) under Article 70-7-5, paragraph (1), other than one who has already made a gift of that company's shares under that paragraph.

その贈与をした同条第一項に規定する特例贈与者

中小企業者（ちゅうしょうきぎょうしゃ）

In Articles 53 and 54, a small or medium-sized business as defined in Article 2, paragraph 1 of the Act on the Promotion of Improvement of Employment Management in Small and Medium-sized Enterprises for Securing Manpower and Creating Quality Jobs: a company or individual business whose capital, or whose number of regular employees, is at or below a limit set by industry (300 million yen or 300 employees in manufacturing, construction and transport, for example), an enterprise union (企業組合), a cooperative business association (協業組合), or a cooperative or similar union a Cabinet Order (政令) specifies.

中小企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律（平成三年法律第五十七号）第二条第一項に規定する中小企業者