恒久施設 こうきゅうしせつ Meanings Noun permanent establishment (in tax law) See also: 恒久的施設 (こうきゅうてきしせつ). Kanji 恒 constant. Read as コウ. 久 long time. Read as キュウ. 施 implement 設 set up. Read as セツ. Word lists Law Jinuma: Japanese Dictionary · Word lists