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分割法人（ぶんかつほうじん）

A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.

法人税法第二条第十二号の二に規定する分割法人

特定事項（とくていじこう）

In Article 74-7-2, the details a specified business operator, etc. (特定事業者等) can be required to report about specified transaction parties (特定取引者): name (for a corporation, its name), domicile or residence, and individual or corporate number.

次に掲げる事項

個人保険（こじんほけん）

Insurance other than group insurance (団体保険) — insurance whose standard terms make a group's representative the policyholder and its members the insured — as Article 72-24-2, paragraph 2 uses the term in working out the revenue of a life insurance company (生命保険会社) for enterprise tax (事業税).

第三号に規定する団体保険以外の保険

地震保険（じしんほけん）

Insurance whose contract meets the requirements listed in Article 2, paragraph 2 of the Act on Earthquake Insurance (Act No. 73 of 1966); for a non-life insurer's enterprise tax (事業税), 20 percent of each business year's net premium income from it counts as revenue.

その保険契約が地震保険に関する法律（昭和四十一年法律第七十三号）第二条第二項各号に掲げる要件を備える保険

発電事業（はつでんじぎょう）

A power generation business as defined in Article 2, paragraph 1, item 14 of the Electricity Business Act; where a corporation carries on it together with businesses other than general electricity transmission and distribution, electricity transmission, electricity distribution and power generation, its enterprise tax (事業税) base is divided among prefectures by the criterion Article 72-48, paragraph 3, item 2(c) sets.

電気事業法第二条第一項第十四号に規定する発電事業

公益信託（こうえきしんたく）

A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.

同項第二号に規定する公益信託

分割法人（ぶんかつほうじん）

A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.

同条第十二号の二に規定する分割法人

関連者等（かんれんしゃとう）

In Article 40-17, paragraph (2), the other person with whom a resident has a family, shareholding or similar relationship, unless that person is domiciled, has its head office or is a national in the country or region where the resident's foreign office or place of business (国外事業所等) is, together with the resident's places of business (事業場等) outside that country or region.

…所等所在地国の国籍その他これに類するものを有するものを除く。）及び当該居住者の法第九十五条第四項第一号に規定する事業場等（当該国外事業所等所在地国に所在するものを除く。）

発行条件（はっこうじょうけん）

In Article 90-2, paragraph (3), item (i), a bond's name and code or number, interest rate, interest payment dates and redemption date.

その公社債の名称及び記号又は番号、利率、利子の支払期並びに償還期限

受信者等（じゅしんしゃとう）

The recipient (受信者) of information provided by electronic means, or a person who, under a contract with the recipient, keeps on a computer it manages a file solely for the recipient's use (受信者ファイル).

…の契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この条、次条第一項第二号及び第九十五条の二第一項第二号（源泉徴収票に係る電磁的方法による提供の承諾）において同じ。）を自己の管理する電子計算機に備え置く者

租税条約（そぜいじょうやく）

A treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion, as defined in Article 2, item (i) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.

租税条約等実施特例法第二条第一号に規定する租税条約

基準日等（きじゅんびとう）

In Article 23, paragraph (2), the date fixed for a dividend: the record date (基準日) under the Companies Act, or for a corporation other than a stock company an equivalent date, or where no such date is fixed the day the dividend takes effect (or, failing that, is paid); shares acquired within one month before it and sold within two months after it lose the exclusion of dividends from gross profit.

次の各号に掲げる配当等の額の区分に応じ当該各号に定める日

候補者等（こうほしゃとう）

In Article 4, paragraph (1), items (i) and (ii), a candidate for public office, or a political party or other political organization that, under the Public Offices Election Act, has notified the returning officer of its candidates for a single-seat constituency of the House of Representatives (Article 86, paragraph (1) or (8)), or has filed a list of its candidates for the proportional representation seats of the House of Representatives (Article 86-2, paragraph (1)) or of the House of Councillors (Article 86-3, paragraph (1)).

公職の候補者又は候補者届出政党（公職選挙法（昭和二十五年法律第百号）第八十六条第一項又は第八項の規定による届出をした政党その他の政治団体をいう。）若しくは衆議院名簿届…

非永住者（ひえいじゅうしゃ）

A non-permanent resident as defined in Article 2, paragraph (1), item (iv) of the Income Tax Act: a resident (居住者) who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.

所得税法第二条第一項第四号に規定する非永住者

組合財産（くみあいざいさん）

In Article 41-21, the partnership property under Article 668 of the Civil Code, as applied by Article 16 of the Limited Partnership Act for Investment, and similar property under a foreign partnership contract (外国組合契約).

投資事業有限責任組合契約に関する法律第十六条において準用する民法第六百六十八条に規定する組合財産及び外国組合契約におけるこれに類する財産

特定法人（とくていほうじん）

In Article 42-12-5, a corporation with 2,000 or fewer regular employees, other than one whose regular employees, together with those of the other corporations it controls (支配関係), number more than 10,000.

…使用する従業員の数が二千人以下の法人（当該法人及び当該法人との間に当該法人による法人税法第二条第十二号の七の五に規定する支配関係がある他の法人の常時使用する従業員の数の合計数が一万人を超えるものを除く。…

蒸留酒類（じょうりゅうしゅるい）

Distilled liquor (蒸留酒類) as defined in Article 3, item (v) of the Liquor Tax Act.

同法第三条第五号に規定する蒸留酒類

電子公告（でんしこうこく）

Giving public notice by making it available online to anyone, in the way set by Ministry of Justice Order (法務省令).

同法第二条第三十四号に規定する電子公告

非居住者（ひきょじゅうしゃ）

In Article 63-8, paragraph (1), item (i) and Article 63-9, paragraph (9), a non-resident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act: an individual or corporation other than a resident (居住者), residents being individuals with a domicile or residence in Japan and corporations with their principal office in Japan, and a non-resident's branch or other office in Japan also counting as a resident.

外国為替及び外国貿易法第六条第一項第六号に規定する非居住者

信託業務（しんたくぎょうむ）

Trust business as defined in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943), which a financial institution may carry on with authorization under that Article.

金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号。第十一号ロにおいて「兼営法」という。）第一条第一項（兼営の認可）に規定する信託業務