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選定療養（せんていりょうよう）

Selective treatment as defined in Article 63, paragraph (2), item (v) of the Health Insurance Act: a special hospital room the insured person chooses, and other treatment the Minister of Health, Labour and Welfare specifies; Article 36, paragraph (2) leaves it out of this Act's medical treatment benefits (療養の給付).

健康保険法第六十三条第二項第五号に規定する選定療養

暴力団員（ぼうりょくだんいん）

A member of an organized crime group as defined in Article 2(vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members.

暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）第二条第六号（定義）に規定する暴力団員

執行機関（しっこうきかん）

An enforcement agency as defined in Article 2 of the National Tax Collection Act: the administrative agency or other body carrying out a delinquent tax collection procedure (滞納処分), a court (or, in some small-claims enforcement, a court clerk), a court execution officer (執行官) or a bankruptcy trustee.

国税徴収法第二条（用語の定義）に規定する執行機関

外国法人（がいこくほうじん）

In Article 71, paragraph (1), item (iv), (a), a foreign corporation as defined in Article 2, item (iv) of the Corporation Tax Act: a corporation other than a domestic corporation (内国法人), that is, one with neither its head office nor its principal office in Japan.

法人税法第二条第四号（定義）に規定する外国法人

非居住者（ひきょじゅうしゃ）

In Article 71, paragraph (1), item (iv), (a), a nonresident as defined in Article 2, paragraph (1), item (v) of the Income Tax Act: an individual who is not a resident (居住者), that is, who neither has a domicile (住所) in Japan nor has had a residence (居所) there continuously for one year or more up to now.

所得税法第二条第一項第五号（定義）に規定する非居住者

課税貨物（かぜいかもつ）

In Article 74-2, paragraph (1), taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods (外国貨物) taken out of a bonded area (保税地域) that are subject to consumption tax, which customs officials may inspect in a consumption tax examination.

消費税法第二条第一項第十一号（定義）に規定する課税貨物

輸出物品（ゆしゅつぶっぴん）

In Article 74-2, paragraph (1), the goods referred to in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者), such as a nonresident staying in Japan with temporary visitor (短期滞在) status, buys from a business running an export goods sales site (輸出物品販売場) for export, in a manner a Cabinet Order (政令) sets — other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes — and whose sale is exempt from consumption tax only where, among other conditions, the buyer obtains the confirmation of a Director-General of Customs (税関長) that the goods are being exported within 90 days of purchase.

同法第八条第一項（輸出物品販売場における輸出物品の譲渡に係る免税）に規定する物品

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

普通法人（ふつうほうじん）

An ordinary corporation as defined in Article 2, item 9 of the Corporation Tax Act: a corporation other than those listed in items 5 to 7 of that Article, not counting an association or foundation without legal personality (人格のない社団等).

法人税法第二条第九号に規定する普通法人

合併法人（がっぺいほうじん）

An acquiring corporation as defined in Article 2, item (xii) of the Corporation Tax Act: the corporation that receives the assets and liabilities of another corporation in a merger.

法人税法第二条第十二号に規定する合併法人

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

営業所等（えいぎょうしょとう）

In Article 97-3-2, paragraph (1), a business office, office or similar place of a foreign corporation in Japan, as Article 228-3-2 of the Income Tax Act defines it.

同条に規定する営業所等

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

限度税率（げんどぜいりつ）

The rate or percentage that a tax treaty (租税条約) sets as the most that may be charged on a treaty partner resident (相手国居住者等), as defined in Article 2, item (v) 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五号に規定する限度税率

外国法人（がいこくほうじん）

In Article 12-2, paragraph (3) and Article 12-3, paragraph (5), a foreign corporation as defined in Article 2, item (iv) of the Corporation Tax Act: a corporation other than one with its head office or principal office in Japan.

法人税法第二条第四号（定義）に規定する外国法人

適用税率（てきようぜいりつ）

In Article 57-4, the rate in Article 29, item (i) or (ii) multiplied by 100/78: 10% for the standard rate of 7.8% and 8% for the reduced rate of 6.24%, the consumption tax and local consumption tax (地方消費税) together.

第二十九条第一号又は第二号に規定する税率に七十八分の百を乗じて得た率

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