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源泉徴収等による国税（げんせんちょうしゅうとうによるこくぜい）

Income tax collected by withholding (源泉徴収) and the international tourist tax (国際観光旅客税) that international passenger carriers collect from departing travellers and pay to the State, not counting the accessory tax (附帯税) on them.

源泉徴収に係る所得税及び国際観光旅客税法（平成三十年法律第十六号）第二条第一項第七号（定義）に規定する特別徴収に係る国際観光旅客税（これらの税に係る附帯税を除く。）

協会（きょうかい）

In Section 7 of Chapter 3, an authorized financial instruments firms association (認可金融商品取引業協会) or a certified financial instruments business association (認定金融商品取引業協会).

認可金融商品取引業協会又は第七十八条第二項に規定する認定金融商品取引業協会

共用部分（きょうようぶぶん）

A part of a building that could be owned as a unit, or an annex building, that the owners' rules (規約) have made a shared part of the building (common element) under Article 4(2) of the Act on Building Unit Ownership.

区分所有法第四条第二項に規定する共用部分

投資信託（とうししんたく）

An investment trust or a foreign investment trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations.

投資信託及び投資法人に関する法律第二条第三項に規定する投資信託及び外国投資信託

支払不能（しはらいふのう）

The state in which a debtor, lacking the ability to pay, is generally and continuously unable to pay its debts as they fall due — for the bankruptcy of trust property (信託財産), the state in which the trustee, lacking the ability to pay out of the trust property, is generally and continuously unable to pay the obligations covered by the trust property (信託財産責任負担債務) that have fallen due.

…産にあっては、受託者が、信託財産による支払能力を欠くために、信託財産責任負担債務（信託法（平成十八年法律第百八号）第二条第九項に規定する信託財産責任負担債務をいう。以下同じ。）のうち弁済期にあるものにつき…

銀行法等（ぎんこうほうとう）

The Banking Act, the Long Term Credit Bank Act, the Shinkin Bank Act, the Labor Bank Act, the Small and Medium-Sized Enterprise Cooperatives Act, the Act on Financial Businesses by Cooperative, the Agricultural Co-operatives Act, the Fishery Industry Cooperative Act, the Norinchukin Bank Act and the Shoko Chukin Bank Limited Act, taken together.

銀行法、長期信用銀行法、信用金庫法（昭和二十六年法律第二百三十八号）、労働金庫法（昭和二十八年法律第二百二十七号）、中小企業等協同組合法、協同組合による金融事業に関する法律（昭和二十四年法律第百八十三号）、農業協同組合法、水産業協同組合法、農林中央金庫法（平成十三年法律第九十三号）又は株式会社商工組合中央金庫法（平成十九年法律第七十四号）

団地共用部分（だんちきょうようぶぶん）

A building serving as an annex facility within a housing complex (団地), including a part of a building, that the complex's rules (規約) have made a common element of the complex under Article 67(1) of the Act on Building Unit Ownership.

区分所有法第六十七条第一項に規定する団地共用部分

清算人会設置会社（せいさんにんかいせっちがいしゃ）

A liquidating stock company that has a board of liquidators, or that this Act requires to have one.

清算人会を置く清算株式会社又はこの法律の規定により清算人会を置かなければならない清算株式会社

有価証券等仲介業務（ゆうかしょうけんとうちゅうかいぎょうむ）

Securities, etc. intermediary business as defined in Article 11, paragraph (4) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000); in this Act a financial service intermediary (金融サービス仲介業者) is counted only where it carries on this business.

同条第四項に規定する有価証券等仲介業務

受託事業者（じゅたくじぎょうしゃ）

In Article 15, the trustee of a trust subject to corporate taxation, etc. (法人課税信託等) in its capacity as the person to whom paragraphs (1) and (2) of that Article attribute that trust's trust assets, etc. (信託資産等); an individual business operator in that capacity is treated as a corporation.

法人課税信託等の受託者について、前二項の規定により、当該法人課税信託等に係る信託資産等が帰属する者としてこの法律の規定を適用する場合における当該受託者

課税期間（かぜいきかん）

The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).

国税に関する法律の規定により国税の課税標準の計算の基礎となる期間（課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資…

税務代理人（ぜいむだいりにん）

In the subsection on investigations of the corporate enterprise tax (事業税) by officials the Minister for Internal Affairs and Communications designates, and in the subsection after it, a certified public tax accountant or tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied by its Article 48-16), or an attorney, legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under Article 51, paragraph 1 or 3 of that Act; it is notified of an on-site investigation in advance together with the taxpayer.

税理士法（昭和二十六年法律第二百三十七号）第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理…

特定投資信託（とくていとうししんたく）

An investment trust (投資信託) under Article 2(3) of the Act on Investment Trusts and Investment Corporations that is a trust subject to corporate taxation (法人課税信託).

同項に規定する特定投資信託

更正（こうせい）

In Chapter IV (Articles 42 to 56), a reassessment by the tax office under Article 24 or 26 of the Act on General Rules for National Taxes: correcting the tax base or tax amount in a return that does not match its examination, or correcting again an earlier reassessment or determination found to be too large or too small.

同法第二十四条又は第二十六条の規定による更正

公社債（こうしゃさい）

Bonds issued by public bodies and companies, including bonds a non-company corporation issues under a special law.

公債及び社債（会社以外の法人が特別の法律により発行する債券を含む。）

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。以下「番号利用法」という。）第二条第五項に規定する個人番号

保税地域（ほぜいちいき）

An area of one of the five kinds listed in Article 29 of the Customs Act — designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas; this Act deals with the consumption tax, etc. (消費税等) charged on goods taken out of such an area.

関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域

本線車道（ほんせんしゃどう）

A roadway made up of the main lanes of a national expressway (高速自動車国道) or a limited highway (自動車専用道路).

高速自動車国道（高速自動車国道法（昭和三十二年法律第七十九号）第四条第一項に規定する道路をいう。以下同じ。）又は自動車専用道路（道路法第四十八条の四に…

振替記載等（ふりかえきさいとう）

An entry or record in the transfer account book (振替口座簿) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, made as that Act provides.

社債、株式等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録

公募公社債等運用投資信託（こうぼこうしゃさいとううんようとうししんたく）

A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.

その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政…