In this Chapter, the meanings of the terms set forth in the following items are as prescribed in those items:
この章において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
domestic corporation: a domestic corporation as prescribed in Article 2, item (iii) of the Corporation Tax Act;
内国法人 法人税法第二条第三号に規定する内国法人をいう。
foreign corporation: a foreign corporation as prescribed in Article 2, item (iv) of the Corporation Tax Act;
外国法人 法人税法第二条第四号に規定する外国法人をいう。
public interest corporation, etc.: a public interest corporation, etc. as prescribed in Article 2, item (vi) of the Corporation Tax Act (including one deemed to be a public interest corporation, etc. prescribed in that item for the purpose of applying the provisions of laws and regulations concerning corporation tax under an Act other than that Act);
公益法人等 法人税法第二条第六号に規定する公益法人等（同法以外の法律によって法人税に関する法令の規定の適用上同号に規定する公益法人等とみなされるものを含む。）をいう。
association or foundation without juridical personality: These mean an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act;
人格のない社団等 法人税法第二条第八号に規定する人格のない社団等をいう。
consolidated parent corporation: a consolidated parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;
連結親法人 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をいう。
consolidated subsidiary corporation: a consolidated subsidiary corporation as prescribed in Article 2, item (xii)-7 of the Corporation Tax Act;
連結子法人 法人税法第二条第十二号の七に規定する連結子法人をいう。
consolidated full controlling interest: a consolidated full controlling interest as prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act;
連結完全支配関係 法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。
profit-making business: a profit-making business as prescribed in Article 2, item (xiii) of the Corporation Tax Act;
収益事業 法人税法第二条第十三号に規定する収益事業をいう。
consolidated income: consolidated income as prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act;
連結所得 法人税法第二条第十八号の四に規定する連結所得をいう。
designated period: the period from April 1, 2012 to March 31, 2014;
指定期間 平成二十四年四月一日から平成二十六年三月三十一日までの期間をいう。
business year: a business year as prescribed in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation;
事業年度 法人税法第十三条及び第十四条並びに租税特別措置法第六十六条の十一の三第五項に規定する事業年度をいう。
consolidated business year: a consolidated business year as prescribed in Article 15-2 of the Corporation Tax Act;
連結事業年度 法人税法第十五条の二に規定する連結事業年度をいう。
trust subject to corporate taxation: These mean a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act;
法人課税信託 法人税法第二条第二十九号の二に規定する法人課税信託をいう。
return of special corporation tax for reconstruction: a return under the provisions of Article 53, paragraph (1) (including a return filed after the deadline prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) and a return under the provisions of Article 54;
復興特別法人税申告書 第五十三条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）及び第五十四条の規定による申告書をいう。
amended return: These mean an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
修正申告書 国税通則法第十九条第三項に規定する修正申告書をいう。
written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes;
更正請求書 国税通則法第二十三条第三項に規定する更正請求書をいう。
reassessment: a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes;
更正 国税通則法第二十四条又は第二十六条の規定による更正をいう。
accessory tax: accessory tax as prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes;
附帯税 国税通則法第二条第四号に規定する附帯税をいう。
appropriation: an appropriation under the provisions of Article 57, paragraph (1) of the Act on General Rules for National Taxes;
充当 国税通則法第五十七条第一項の規定による充当をいう。
interest on refund: interest on refund as prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
還付加算金 国税通則法第五十八条第一項に規定する還付加算金をいう。