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事業主等（じぎょうぬしとう）

In Article 82, paragraph (2), an employer, an employers' association, a social welfare corporation (社会福祉法人) or other corporation running workplace adaptation aide support under Article 49, paragraph (1), item (iv)-2, (a), or one of the corporations listed in item (vii), (b) to (d) of that paragraph: a school corporation (学校法人) or similar corporation running a specialized training college (専修学校) or miscellaneous school (各種学校), a social welfare corporation, or another corporation working to promote the employment of qualifying disabled persons.

事業主、その団体、第四十九条第一項第四号の二イに規定する法人又は同項第七号ロからニまでに掲げる法人

日本語教育（にほんごきょういく）

Education that gives foreign nationals who do not know Japanese the ability to understand and use the Japanese they need to live in Japan, as defined in Article 1 of the Act on the Accreditation, etc. of Japanese Language Educational Institutions to Ensure the Proper and Reliable Provision of Japanese Language Education.

日本語教育の適正かつ確実な実施を図るための日本語教育機関の認定等に関する法律（令和五年法律第四十一号）第一条に規定する日本語教育

信託会社等（しんたくがいしゃとう）

Trust companies, and financial institutions that carry on trust business under the authorization in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions — for example, those with which a merging medical corporation may place property in trust for a creditor who objects to the merger (Article 58-4).

信託会社及び信託業務を営む金融機関（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）第一条第一項の認可を受けた金融機関をいう。）

分割法人等（ぶんかつほうじんとう）

In Article 71, paragraph (2), the corporation on the giving side of a corporate split, etc. (分割等): one that transferred assets or liabilities in a company split, transferred assets as an in-kind contribution or an in-kind distribution, or sold to a wholly controlled group company an asset whose gain or loss on transfer is deferred — each as the Corporation Tax Act defines it.

同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人

金融機関等（きんゆうきかんとう）

In Article 74-13-2, a financial institution covered by the Deposit Insurance Act — a bank, long-term credit bank, shinkin bank, credit cooperative, labour bank or similar body — or an agricultural or fishery cooperative covered by the Agricultural and Fishery Cooperatives Savings Insurance Act.

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項（定義）に規定する農水産業協同組合

分割法人等（ぶんかつほうじんとう）

In Article 17-6, paragraph 2, the corporation on the giving side of a corporate split, etc. (分割等): a splitting corporation (分割法人), a corporation making an in-kind contribution (現物出資法人) or an in-kind distribution (現物分配法人), each as the Corporation Tax Act defines it, or a corporation that transferred an asset whose gain or loss on transfer is adjusted under Article 61-11, paragraph 1 of that Act.

同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人

公益信託等（こうえきしんたくとう）

A public interest trust (公益信託) or participant protection trust (加入者保護信託), as Article 12, paragraph 4, item 2 of the Corporation Tax Act defines 公益信託等 (public interest trust, etc.); assets and income in such a trust are not treated as the beneficiary's for enterprise tax (事業税).

同条第四項第二号に規定する公益信託等

保険事業者（ほけんじぎょうしゃ）

In Article 41, paragraph (1), item (ii), a person carrying on insurance business under a licence under Article 3, paragraph (1) or Article 185, paragraph (1) of the Insurance Business Act, with whom a real estate broker can take out guarantee insurance (保証保険) covering its obligation to refund earnest money (手付金等).

保険業法（平成七年法律第百五号）第三条第一項又は第百八十五条第一項の免許を受けて保険業を行う者

児童福祉司（じどうふくしし）

In Article 16, paragraph (1) and Article 26, paragraph (1), a child welfare officer as defined in Article 12-3, paragraph (2), item (vi) of the Child Welfare Act: a staff member in charge of affairs concerning the welfare of children.

児童福祉法第十二条の三第二項第六号に規定する児童福祉司

発行法人等（はっこうほうじんとう）

The company issuing specified shares, its officers, employees or shareholders, or individuals and companies specially related to them as a Cabinet Order (政令) specifies.

特定株式の発行法人、当該発行法人の役員等（役員若しくは従業員又は株主をいう。以下この号において同じ。）又は当該役員等と政令で定める特殊の関係のある個人及び法人

情報成果物（じょうほうせいかぶつ）

A computer program; a film, broadcast program or other work made up of images or sound; a work made up of letters, figures or symbols, alone, combined or with colours; or a similar thing a Cabinet Order (政令) specifies, as a thing whose creation can be entrusted under a business entrustment (業務委託).

次に掲げるもの

プログラム（ぷろぐらむ）

In Article 3, a program as defined in Article 2, paragraph (2) of the Act on Facilitation of Information Processing: instructions to a computer, combined so as to produce one result.

情報処理の促進に関する法律（昭和四十五年法律第九十号）第二条第二項に規定するプログラム

後発医薬品（こうはついやくひん）

In Article 34, paragraph (3), a drug approved for manufacture and sale under Article 14 or Article 19-2 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices that has been found to be the same in active ingredients, quantity, dosage and administration, and efficacy and effects as a drug listed in Article 14-4, paragraph (1) of that Act, and that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第十四条又は第十九条の二の規定による製造販売の承認を受けた医薬品のうち、同法第十四条の四第一項各号に掲げる医薬品と有効成分、分量、用法、用量、効能及び効果が同一性を有すると認められたものであつて厚生…

特定株主等（とくていかぶぬしとう）

The individuals and corporations that hold shares, etc. in a specified domestic corporation (特定内国法人) — one at least 80% owned by five or fewer shareholders and persons specially related to them — just before the specified relationship (特定関係) arises.

特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつ…

継続雇用者（けいぞくこようしゃ）

In the tax credits for increased salary payments (Articles 10-5-4 and 42-12-5), a domestic employee (国内雇用者) of a kind a Cabinet Order (政令) sets who was paid salary by the individual or corporation for every month of both the year of the credit (for a corporation, the business year) and the year before it (the previous business year).

…各事業年度（以下この項において「適用年度」という。）及び当該適用年度開始の日の前日を含む事業年度（次号及び第九号において「前事業年度」という。）の期間内の各月分のその法人の給与等の支給を受けた国内雇用者として政令…

特定受益者（とくていじゅえきしゃ）

In Article 67-12, a beneficiary (受益者) of a trust under Article 12(1) of the Corporation Tax Act, including a person deemed one under Article 12(2), where the trust is not a collective investment trust (集団投資信託) or a trust subject to corporate taxation (法人課税信託).

信託（法人税法第二条第二十九号に規定する集団投資信託及び法人課税信託を除く。以下この条において同じ。）の同法第十二条第一項に規定す…

新医療法人（しんいりょうほうじん）

A new medical care corporation as referred to in Article 10-2 of the supplementary provisions (附則) of the 2006 Act this law calls 平成十八年医療法等改正法 (the 2006 medical care amendment Act), into which a certified medical care corporation (認定医療法人) transitions.

平成十八年医療法等改正法附則第十条の二に規定する新医療法人

特例申告書（とくれいしんこくしょ）

A special return (特例申告書) as defined in Article 2, paragraph (1), item (xviii) of the Consumption Tax Act.

同法第二条第一項第十八号に規定する特例申告書

アルコール（あるこーる）

Alcohol as defined in Article 2, paragraph 1 of the Ethanol Business Act (アルコール事業法): alcohol of 90 degrees of alcohol content or more, the content being the volume of ethyl alcohol in 100 parts of the original volume at 15 degrees Celsius.

アルコール事業法（平成十二年法律第三十六号）第二条第一項に規定するアルコール

法定納期限（ほうていのうきげん）

The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.

国税通則法第二条第八号に規定する法定納期限