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主務省令（しゅむしょうれい）

In this Act, an order (命令) issued jointly by the Prime Minister (内閣総理大臣) and the Minister of Economy, Trade and Industry (経済産業大臣), except that the orders Article 61, paragraph (1) refers to, on designating corporations (指定法人), are issued by the ministers Article 67, paragraph (1), item (v) names as responsible for designated corporations.

内閣総理大臣及び経済産業大臣が共同で発する命令とする。ただし、第六十一条第一項に規定する主務省令については、第一項第五号に定める主務大臣の発する命令

種類株式発行会社（しゅるいかぶしきはっこうがいしゃ）

A stock company that issues two or more classes of shares with different terms on the matters listed in Article 108, paragraph (1), such as dividends of surplus or voting rights.

剰余金の配当その他の第百八条第一項各号に掲げる事項について内容の異なる二以上の種類の株式を発行する株式会社

経営承継受贈者（けいえいしょうけいじゅぞうしゃ）

In the grace period for gift tax on unlisted shares (Article 70-7), an individual who received unlisted shares, etc. (非上場株式等) of a certified company (認定贈与承継会社) by a gift under that Article and meets every listed condition — among them being 18 or older on the day of the gift, holding the company's right of representation at the time of the gift, holding with related persons more than half of all shareholders' votes and no fewer votes than any of them, keeping all the shares until the gift tax return deadline, having been an officer for three years, and not using the special grace periods for the same company's shares — or, where there are two or more, the one the company chooses.

贈与者から前項の規定の適用に係る贈与により認定贈与承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二以上ある場合には、当該認定贈与承継会社が定めた一の者に限る。）

特定事業者（とくていじぎょうしゃ）

Any of the businesses and professionals listed in the items of Article 2, paragraph (2), such as banks and other deposit-taking institutions, insurers, securities firms, money lenders, funds transfer and cryptoasset businesses, credit card businesses, casino operators, real estate brokers, dealers in precious metals and stones, and attorneys, judicial scriveners and accountants; from Article 4 on, the term leaves out the attorneys and legal professional corporations of item (xlv).

次に掲げる者

宅地（たくち）

Land used as the site of a building, together with any other land within a use zone (用途地域) under Article 8, paragraph (1), item (i) of the City Planning Act, except land used for roads, parks, rivers or other public facilities specified by Cabinet Order (政令).

建物の敷地に供せられる土地をいい、都市計画法（昭和四十三年法律第百号）第八条第一項第一号の用途地域内のその他の土地で、道路、公園、河川その他政令で定める公共の用に供する施設の用に供せ…

介護老人保健施設（かいごろうじんほけんしせつ）

A facility, licensed by the prefectural governor (都道府県知事) under Article 94, paragraph (1), whose purpose is to give people requiring long-term care (要介護者) who mainly need support to maintain and restore their physical and mental functions so that they can live at home, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, nursing, care under medical supervision, functional training, other necessary medical care and help with daily life under a facility service plan (施設サービス計画).

…うにするための支援が必要である者（その治療の必要の程度につき厚生労働省令で定めるものに限る。以下この項において単に「要介護者」という。）に対し、施設サービス計画に基づいて、看護、医学的管理の下における介…

認定贈与承継会社（にんていぞうよしょうけいがいしゃ）

A small and medium-sized enterprise (中小企業者) under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises that has received certification under that Act (円滑化法認定) — or the company a Ministry of Finance Order (財務省令) treats as its equivalent, as where it merged away — which, at the time of the gift, has at least one regular employee, is not an asset-holding or asset-management company of a kind a Cabinet Order (政令) sets, has unlisted shares, as do its closely related specified affiliated companies, is not, nor are those companies, a company running a sex-related special business (風俗営業会社), has at least five regular employees where a foreign company is among its specially related companies and it or a company it controls holds shares in it, and meets the other requirements a Cabinet Order sets.

…滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る贈与の時において、次に掲げる要件の全てを満たすもの

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項に規定する修正申告書

認定承継会社（にんていしょうけいがいしゃ）

A small and medium-sized enterprise (中小企業者) under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises that has received certification under that Act (円滑化法認定) — or the company a Ministry of Finance Order (財務省令) treats as its equivalent, as where it merged away — which, when the inheritance begins, has at least one regular employee, is not an asset-holding or asset-management company of a kind a Cabinet Order (政令) sets, has unlisted shares, as do its closely related specified affiliated companies, is not, nor are those companies, a company running a sex-related special business (風俗営業会社), has at least five regular employees where a foreign company is among its specially related companies and it or a company it controls holds shares in it, and meets the other requirements a Cabinet Order sets.

…滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件の全てを満たすもの

中間申告書（ちゅうかんしんこくしょ）

A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.

第七十一条第一項（中間申告）又は第百四十四条の三第一項若しくは第二項（中間申告）の規定による申告書

社会保険労務士法人（しゃかいほけんろうむしほうじん）

A corporation that labor and social security attorneys (社会保険労務士) set up to carry out the work listed in Article 2, paragraph (1), items (i) to (i)-3, (ii) and (iii): preparing and submitting applications and other documents to the authorities, representing clients in those procedures, preparing the books and records the labor and social insurance laws require, and giving advice on labor and social insurance matters.

第二条第一項第一号から第一号の三まで、第二号及び第三号に掲げる業務を行うことを目的として、社会保険労務士が設立した法人

経営承継相続人等（けいえいしょうけいそうぞくにんとう）

In the grace period for inheritance tax on unlisted shares (Article 70-7-2), an individual who acquired unlisted shares, etc. (非上場株式等) of a certified company (認定承継会社) from the decedent by inheritance or bequest under that Article and meets every listed condition — among them holding the company's right of representation five months after the inheritance began, holding with related persons more than half of all shareholders' votes and no fewer votes than any of them, keeping all the shares until the return deadline, not using the special grace periods for the same company's shares, and meeting the conditions a Ministry of Finance Order (財務省令) sets for surely taking over the business — or, where there are two or more, the one the company chooses.

被相続人から前項の規定の適用に係る相続又は遺贈により認定承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二以上ある場合には、当該認定承継会社が定めた一の者に限る。）

議決権（ぎけつけん）

From Article 29-4, paragraph (2) on, the voting rights of all the shareholders, partners, members, cooperative members or contributors of an entity (総株主等の議決権); for a stock company, not counting votes on shares that cannot be voted on any matter a shareholders' meeting may resolve, and counting votes on shares deemed to carry voting rights under Article 879, paragraph (3) of the Companies Act.

…員、総組合員又は総出資者の議決権をいい、株式会社にあつては、株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む

介護医療院（かいごいりょういん）

A facility, licensed by the prefectural governor (都道府県知事) under Article 107, paragraph (1), whose purpose is to give people requiring long-term care (要介護者) who mainly need medical treatment over a long period, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, medical management, nursing, care under medical supervision, functional training, other necessary medical care and help with daily life under a facility service plan (施設サービス計画).

…て長期にわたり療養が必要である者（その治療の必要の程度につき厚生労働省令で定めるものに限る。以下この項において単に「要介護者」という。）に対し、施設サービス計画に基づいて、療養上の管理、看護、医学的管理…

揮発油（きはつゆ）

In the Section of this Act that Article 88-5 opens, gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act, including what Article 6 of that Act or Article 88-6 of this Act treats as gasoline.

揮発油税法第二条第一項に規定する揮発油（同法第六条又は次条の規定により揮発油とみなされる物を含む。）

通算親法人（つうさんおやほうじん）

A parent corporation (親法人) as described in Article 64-9(1) that has received the approval under that paragraph to use the group tax sharing system.

第六十四条の九第一項（通算承認）に規定する親法人であつて同項の規定による承認を受けたもの

共用部分（きょうようぶぶん）

The parts of a building other than its exclusively-owned areas (専有部分), the building's fittings that do not belong to an exclusively-owned area, and annexed buildings that the bylaws (規約) have made common areas under Article 4(2).

専有部分以外の建物の部分、専有部分に属しない建物の附属物及び第四条第二項の規定により共用部分とされた附属の建物

営業所（えいぎょうしょ）

A business office or other office located in Japan.

同号に規定する営業所

課税貨物（かぜいかもつ）

Taxable goods: foreign goods (外国貨物) taken out of a bonded area (保税地域), other than letters (信書) as referred to in Article 3 of the Customs Act and goods that Article 6, paragraph (2) makes non-taxable (those listed in Appended Table 2-2 (別表第二の二)).

保税地域から引き取られる外国貨物（関税法第三条（課税物件）に規定する信書を除く。第四条において同じ。）のうち、第六条第二項の規定により消費税を課さないこととされるもの以外のもの

課税仕入れ（かぜいしいれ）

A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.

…業者が、事業として他の者から資産を譲り受け、若しくは借り受け、又は役務の提供（所得税法第二十八条第一項（給与所得）に規定する給与等を対価とする役務の提供を除く。）を受けること（当該他の者が事業として当該…