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調査通知（ちょうさつうち）

Notice given to a taxpayer before an examination of the tax items and periods to be examined and other matters set by Cabinet Order (政令), under Article 65, paragraph (6); an amended return filed before this notice, and not in anticipation of a reassessment, escapes the penalty tax for understatement.

第六十五条第六項（過少申告加算税）に規定する調査通知

下位機関（かいきかん）

In Article 74-13-4, a subordinate institution as defined in Article 2, paragraph (9) of the Act on Book-Entry Transfer of Corporate Bonds and Shares: an account management institution (口座管理機関) for which the book-entry transfer institution (振替機関) has opened an account, or one further down that chain, for which such an institution has opened an account in turn.

同法第二条第九項に規定する下位機関

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号

振替機関（ふりかえきかん）

In Article 20-11-4, a book-entry transfer institution (振替機関) as defined in Article 2, paragraph 2 of the Act on Book-Entry Transfer of Corporate Bonds and Shares.

社債、株式等の振替に関する法律第二条第二項に規定する振替機関

教育訓練（きょういくくんれん）

Occupational education and training designated by the Minister of Health, Labour and Welfare (厚生労働大臣) as needed for job security and finding work, for which the education and training benefit of Article 60-2, paragraph (1) of the Employment Insurance Act is paid.

雇用保険法第六十条の二第一項（教育訓練給付金）に規定する教育訓練

非永住者（ひえいじゅうしゃ）

A resident 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

市町村道（しちょうそんどう）

In Article 76-7, paragraph (1), a municipal road as listed in Article 3, item (iv) of the Road Act.

同法第三条第四号に掲げる市町村道

国際約束（こくさいやくそく）

In Article 14, an international agreement on the provision of information on suspicious transactions (疑わしい取引に関する情報) by the National Public Safety Commission (国家公安委員会) to foreign authorities under paragraph (1) of that Article.

第一項の規定による疑わしい取引に関する情報の提供に関する国際約束

要介護者（ようかいごしゃ）

A person requiring long-term care as defined in Article 7, paragraph (3) of the Long-Term Care Insurance Act: a person in a condition of need for long-term care (要介護状態) who is aged 65 or over, or aged 40 to 64 where the physical or mental disability causing it arose from a specified disease (特定疾病).

介護保険法（平成九年法律第百二十三号）第七条第三項に規定する要介護者

目論見書（もくろみしょ）

A prospectus as defined in Article 2, paragraph (10) of the Financial Instruments and Exchange Act, here that of a foreign investment trust.

同条第十項に規定する目論見書

所有期間（しょゆうきかん）

The holding period (所有期間) as defined in Article 31, paragraph (2): the period a Cabinet Order (政令) sets as the time the individual continuously held the land or building transferred, from the day after acquiring or constructing it.

第三十一条第二項に規定する所有期間

保育所等（ほいくしょとう）

In Article 40, paragraph (10), a nursery center, etc. as defined in Article 2, paragraph (5) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children: a nursery center (保育所) or a facility with nursery functions (保育機能施設).

同条第五項に規定する保育所等

事業場等（じぎょうじょうとう）

A non-resident's place of business, or a similar place a Cabinet Order (政令) specifies, other than its permanent establishment in Japan, as defined in Article 161, paragraph 1, item 1 of the Income Tax Act; Article 40-3-3 deals with internal dealings between such a place and the permanent establishment priced differently from an arm's length price.

所得税法第百六十一条第一項第一号に規定する事業場等

判定期間（はんていきかん）

For a nonresident's internal transaction involving a specified intangible asset (特定無形資産内部取引), the period from 1 January of the year in which income from the use of that asset from a person with no special relationship to the nonresident first arose (or, if earlier, the year of the transaction) until five years have passed.

当該非居住者と特殊の関係にない者から受ける同項の特定無形資産の使用その他の行為による収入が最初に生じた日（その日が当該特定無形資産内部取引が行われ…

特定取得（とくていしゅとく）

An acquisition, building or improvement of a home on which the consumption tax and local consumption tax included in the price or cost were charged at the consumption tax rate as amended by Article 2 or 3 of Act No. 68 of 2012, as Article 41(5) defines it.

第五項に規定する特定取得

指定事業（していじぎょう）

An advanced recycling business (高度再資源化事業) under Article 11, paragraph (1), or an advanced separation and recovery business (高度分離・回収事業) under Article 16, paragraph (1), of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation.

同法第十一条第一項に規定する高度再資源化事業又は同法第十六条第一項に規定する高度分離・回収事業

計画期間（けいかくきかん）

The plan period set out under Article 35, paragraph (2), item (iii) of the Marine Transportation Act in a certified Japanese ship and seafarer securing plan (日本船舶・船員確保計画), which marks the business years to which the rule in Article 59-2 on income from Japanese ships based on their net tonnage applies.

同法第三十五条第二項第三号に掲げる計画期間

特定社債（とくていしゃさい）

In Article 67-14(1), a specified bond (特定社債) under Article 2(7) of the Act on the Securitization of Assets, other than a specified short-term bond (特定短期社債) under Article 2(8) of that Act.

資産流動化法第二条第七項に規定する特定社債（同条第八項に規定する特定短期社債を除く。）

優先出資（ゆうせんしゅっし）

In Article 67-14, paragraph (1), item (i)(b)(3), preferred equity investment as defined in Article 2, paragraph (5) of the Act on the Securitization of Assets.

資産流動化法第二条第五項に規定する優先出資

教育訓練（きょういくくんれん）

Occupational education and training designated by the Minister of Health, Labour and Welfare (厚生労働大臣) as needed for job security and finding work, for which the education and training benefit of Article 60-2, paragraph (1) of the Employment Insurance Act is paid.

雇用保険法第六十条の二第一項に規定する教育訓練