施

intensive-care old people's home

Law

permanent establishment (in tax law)

rehabilitation facility for the elderly

Computing

working item

children's self-reliance support facility

test facility; test installation

trial implementation protocol

mooring facilities; moorage; berthing facility; berth

unused facilities or equipment

Abbreviation; Law; Abbr. of 刑事収容施設及び被収容者等の処遇に関する法律

Act on Penal Detention Facilities and the Treatment of Inmates and Detainees

Buddhism

almsgiving because of faith

waste treatment facility; WTF; waste disposal and treatment facility

embodiment

public facilities tax

public corporation set up to administer a public facility

administrator (manager) of a public facility

memorial site

public facility

oil depot; fuel farm; storage facility for petrochemical products

quarantine facility

complex (i.e. a group of facilities on the same site)

penal detention facility

research facility

Aviation

passenger facility charge; PFC