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国税庁長官に対する申立てが行われた場合（こくぜいちょうちょうかんにたいするもうしたてがおこなわれたばあい）

The case where the taxpayer — a corporation, an individual carrying on a business, or an individual liable for municipal inhabitant tax (市町村民税) — has filed with the Commissioner of the National Tax Agency (国税庁長官) a petition (申立て) provided for in a tax treaty (租税条約), limited to one in a case to which the provisions of the Act on Special Measures Concerning Taxation that the paragraph names apply.

通算法人（つうさんほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a group tax sharing parent corporation (通算親法人) or subsidiary corporation (通算子法人) — a parent corporation, or a domestic corporation under its full controlling interest (完全支配関係), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to use the group tax sharing system.

法人税法第二条第十二号の七の二に規定する通算法人

通算親法人（つうさんおやほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act: a parent corporation (親法人) as described in Article 64-9, paragraph (1) of that Act — a domestic ordinary corporation (普通法人) or cooperative, etc. (協同組合等) not of the kinds that paragraph excludes — that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph to use the group tax sharing system.

法人税法第二条第十二号の六の七に規定する通算親法人

連結親法人（れんけつおやほうじん）

A consolidated parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax as the taxpayer for itself and the other domestic corporations it wholly controls.

法人税法第二条第十二号の六の七に規定する連結親法人

通算子法人（つうさんこほうじん）

A domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9(2), that has received the approval under Article 64-9(1) to use the group tax sharing system.

第六十四条の九第二項に規定する他の内国法人であつて同条第一項の規定による承認を受けたもの

通算子法人（つうさんこほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act: a domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9, paragraph (2) of that Act, that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under paragraph (1) of that Article to use the group tax sharing system.

法人税法第二条第十二号の七に規定する通算子法人

適格外国仲介業者（てきかくがいこくちゅうかいぎょうしゃ）

A secondary foreign account management institution (外国間接口座管理機関) or tertiary foreign account management institution (外国再間接口座管理機関) with its head office in a foreign country whose authorities can be given tax information under a tax treaty or other international agreement of Japan providing for the exchange of such information, and that has the approval of the Commissioner of the National Tax Agency (国税庁長官), given as a Cabinet Order (政令) provides.

…次号において「条約相手国等」という。）に本店又は主たる事務所を有する者として政令で定めるところにより国税庁長官の承認を受けた者

連結子法人（れんけつこほうじん）

A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: another domestic corporation (内国法人) that, with the domestic corporation that wholly controls it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax with that corporation as the taxpayer.

法人税法第二条第十二号の七に規定する連結子法人

通算親法人（つうさんおやほうじん）

A group tax sharing parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act: the parent corporation (親法人) described in Article 64-9, paragraph 1 of that Act that has received the approval of the Commissioner of the National Tax Agency (国税庁長官) under that paragraph.

法人税法第二条第十二号の六の七に規定する通算親法人

通算子法人（つうさんこほうじん）

A group tax sharing subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act: another domestic corporation described in Article 64-9, paragraph 2 of that Act that has received the approval under paragraph 1 of that Article.

法人税法第二条第十二号の七に規定する通算子法人

通算法人（つうさんほうじん）

A group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a parent corporation (通算親法人), or a domestic corporation wholly controlled by it (通算子法人), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to be taxed under the group tax sharing rules.

法人税法第二条第十二号の七の二に規定する通算法人

法人番号（ほうじんばんごう）

The number designated under Article 39(1) or (2) to identify a particular corporation or other organisation.

第三十九条第一項又は第二項の規定により、特定の法人その他の団体を識別するための番号として指定されるもの

地方税関係手続用電子情報処理組織（ちほうぜいかんけいてつづきようでんしじょうほうしょりそしき）

The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.

同号に規定する地方税関係手続用電子情報処理組織

適格口座管理機関（てきかくこうざかんりきかん）

A specified account management institution (特定口座管理機関) or specified secondary account management institution (特定間接口座管理機関) that has the approval of the Commissioner of the National Tax Agency (国税庁長官), given as a Cabinet Order (政令) provides.

特定口座管理機関又は特定間接口座管理機関のうち、政令で定めるところにより国税庁長官の承認を受けたもの

納付受託者（のうふじゅたくしゃ）

A person the Commissioner of the National Tax Agency (国税庁長官) designates under Article 34-4, paragraph (1) as able to handle the payment of national taxes properly and reliably and as meeting the requirements a Cabinet Order (政令) sets, who may pay national tax on behalf of a person who entrusts the payment to them.

次条第一項に規定する納付受託者

審理員（しんりいん）

In Article 105, paragraph (8) and Article 108, paragraph (5), a review officer as defined in Article 11, paragraph (2) of the Administrative Complaint Review Act: the person whom the agency reviewing a request for review (審査請求) designates, under Article 9, paragraph (1) of that Act, to conduct the review proceedings.

行政不服審査法第十一条第二項（総代）に規定する審理員

法人番号通知書（ほうじんばんごうつうちしょ）

In Article 81-6, the written notice of a corporate number (法人番号) given under Article 38 of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), limited to one stating the corporation's name, head office address and corporate number.

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施行令（平成二十六年政令第百五十五号）第三十八条（法人番号の通知）（同令第三十九条第四項（届出による法人番号の指定等）において準用する…

最初通算事業年度（さいしょつうさんじぎょうねんど）

In paragraphs 4 to 6 of the Article, the first business year (事業年度) ending on or after the day the approval under Article 64-9, paragraph 1 of the Corporation Tax Act, for applying that Act's group tax sharing rules, takes effect.

法人税法第六十四条の九第一項の規定による承認の効力が生じた日以後最初に終了する事業年度

税務署長等（ぜいむしょちょうとう）

From Article 74-9 to Article 74-11, the Commissioner of the National Tax Agency (国税庁長官), a regional commissioner (国税局長), a district director of a tax office (税務署長) or a director-general of a customs house (税関長).

国税庁長官、国税局長若しくは税務署長又は税関長

税務署長等（ぜいむしょちょうとう）

A district director of a tax office (税務署長), a regional commissioner (国税局長), the Commissioner of the National Tax Agency (国税庁長官) and others a Cabinet Order (政令) sets.

税務署長、国税局長、国税庁長官その他政令で定める者