Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 4565 terms: 31 with the Ministry of Justice's English, 4534 in our translation, marked as such.
This Act as amended by Article 10 of Act No. 10 of 2014.
This Act as amended by Article 18 of Act No. 6 of 2010.
This Act as amended by Article 13 of Act No. 10 of 2006.
This Act as amended by Article 5 of Act No. 13 of 2009.
This Act as amended by Article 12 of Act No. 6 of 2007.
This Act as it stood before Article 13 of Act No. 10 of 2006 amended it.
This Act as amended by Article 15 of Act No. 7 of 2018.
This Act as it stood before Article 18 of Act No. 6 of 2010 amended it.
This Act as it stood before Article 12 of Act No. 8 of 2003 amended it.
This Act as it stood before Article 5 of Act No. 21 of 2005 amended it.
This Act as it stood before Article 12 of Act No. 6 of 2007 amended it.
This Act as amended by Article 12 of Act No. 8 of 2003.
This Act as it stood before Article 5 of Act No. 13 of 2009 amended it.
This Act as amended by Article 16 of Act No. 8 of 2020.
This Act as amended by Article 5 of Act No. 21 of 2005.
This Act as amended by Article 10 of Act No. 15 of 2016.
This Act as amended by Article 8 of Act No. 5 of 2013.
This Act as it stood before Article 10 of Act No. 10 of 2014 amended it.
This Act as it stood before Article 16 of Act No. 8 of 2020 amended it.
This Act as amended by Article 1 of Act No. 16 of 2012.
This Act as amended by Article 8 of Act No. 9 of 2015.
This Act as amended by Article 11 of Act No. 6 of 2019.
This Act as amended by Article 7 of Act No. 11 of 2021.
The date Act No. 15 of 2002, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Article 17 of Act No. 82 of 2011.
This Act as it stood before Article 7 of Act No. 14 of 2004 amended it.
This Act as amended by Act No. 55 of 1995.
This Act as it stood before Article 8 of Act No. 9 of 2015 amended it.
This Act as it stood before Article 8 of Act No. 5 of 2013 amended it.
This Act as it stood before Article 1 of Act No. 9 of 1999 amended it.
This Act as it stood before Article 8 of Act No. 23 of 2008 amended it.
This Act as amended by Article 1 of Act No. 15 of 2002.
This Act as amended by Article 1 of Act No. 9 of 1999.
This Act as amended by Article 1 of Act No. 7 of 2001.
This Act as amended by Article 7 of Act No. 14 of 2004.
This Act as it stood before Article 1 of Act No. 7 of 2001 amended it.
This Act as it stood before Article 1 of Act No. 15 of 2002 amended it.
This Act as it stood before Article 17 of Act No. 82 of 2011 amended it.
This Act as it stood before Article 12 of Act No. 4 of 2017 amended it.
This Act as amended by Act No. 16 of 1991.
This Act as amended by Article 15 of Act No. 8 of 2020.
This Act as amended by Act No. 17 of 1996.
This Act as it stood before Article 15 of Act No. 7 of 2018 amended it.
This Act as amended by Article 11 of Act No. 4 of 2022.
The date Act No. 9 of 1980, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as it stood before Act No. 9 of 1980 amended it.
The date Act No. 11 of 1978, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Article 13 of Act No. 8 of 2024.
The date Act No. 55 of 1995, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as it stood before Article 11 of Act No. 6 of 2019 amended it.
A financial instruments business operator (金融商品取引業者) carrying on Type I Financial Instruments Business (第一種金融商品取引業) or a registered financial institution (登録金融機関) under the Financial Instruments and Exchange Act, or an investment trust management company (投資信託委託会社) under the Act on Investment Trusts and Investment Corporations, as Article 37-11-3, paragraph (3), item (i) defines them.
第三十七条の十一の三第三項第一号に規定する金融商品取引業者等
This Act as amended by Article 10 of Act No. 3 of 2023.
This Act as it stood before Act No. 16 of 1991 amended it.
This Act as it stood before Act No. 17 of 1996 amended it.
This Act as it stood before Act No. 55 of 1995 amended it.
A small and medium-sized enterprise (中小企業者) under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises that has received certification under that Act (円滑化法認定) — or the company a Ministry of Finance Order (財務省令) treats as its equivalent, as where it merged away — which, at the time of the gift, has at least one regular employee, is not an asset-holding or asset-management company of a kind a Cabinet Order (政令) sets, has unlisted shares, as do its closely related specified affiliated companies, is not, nor are those companies, a company running a sex-related special business (風俗営業会社), has at least five regular employees where a foreign company is among its specially related companies and it or a company it controls holds shares in it, and meets the other requirements a Cabinet Order sets.
中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る贈与の時において、次に掲げる要件の全てを満たすもの
車両総重量
In Section 3-4 of Chapter VI (the special provisions on motor vehicle tonnage tax), gross vehicle weight as defined in Article 2(1) or 7(2) of the Motor Vehicle Tonnage Tax Act.
それぞれ自動車重量税法第二条第一項又は第七条第二項に規定する自動車、検査自動車、自動車検査証の交付等若しくは届出軽自動車又は乗用自動車、車両重量若しくは車両総重量
This Act as it stood before Article 7 of Act No. 11 of 2021 amended it.
A small and medium-sized enterprise (中小企業者) under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises that has received certification under that Act (円滑化法認定) — or the company a Ministry of Finance Order (財務省令) treats as its equivalent, as where it merged away — which, when the inheritance begins, has at least one regular employee, is not an asset-holding or asset-management company of a kind a Cabinet Order (政令) sets, has unlisted shares, as do its closely related specified affiliated companies, is not, nor are those companies, a company running a sex-related special business (風俗営業会社), has at least five regular employees where a foreign company is among its specially related companies and it or a company it controls holds shares in it, and meets the other requirements a Cabinet Order sets.
中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件の全てを満たすもの
The date Act No. 9 of 1999, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as it stood before Article 1 of Act No. 16 of 2012 amended it.
The date Act No. 22 of 1994, the amending Act these supplementary provisions (附則) belong to, comes into effect.
経営承継受贈者
In the grace period for gift tax on unlisted shares (Article 70-7), an individual who received unlisted shares, etc. (非上場株式等) of a certified company (認定贈与承継会社) by a gift under that Article and meets every listed condition — among them being 18 or older on the day of the gift, holding the company's right of representation at the time of the gift, holding with related persons more than half of all shareholders' votes and no fewer votes than any of them, keeping all the shares until the gift tax return deadline, having been an officer for three years, and not using the special grace periods for the same company's shares — or, where there are two or more, the one the company chooses.
贈与者から前項の規定の適用に係る贈与により認定贈与承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二以上ある場合には、当該認定贈与承継会社が定めた一の者に限る。）
The date Act No. 14 of 1992, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Act No. 22 of 1994.
This Act as it stood before Article 11 of Act No. 4 of 2022 amended it.
This Act as it stood before Article 1 of Act No. 7 of 1985 amended it.
In Articles 70-7 to 70-7-4, the unlisted shares or similar interests (非上場株式等) of a certified gifted business-succession company that a business successor received by gift and stated in the gift tax return as covered by the payment grace in Article 70-7(1), limited to the portion a Cabinet Order (政令) sets as reaching up to two thirds of the company's issued voting shares or capital.
This Act as it stood before Article 1 of Act No. 11 of 1978 amended it.
This Act as amended by Article 1 of Act No. 11 of 1978.
経営承継相続人等
In the grace period for inheritance tax on unlisted shares (Article 70-7-2), an individual who acquired unlisted shares, etc. (非上場株式等) of a certified company (認定承継会社) from the decedent by inheritance or bequest under that Article and meets every listed condition — among them holding the company's right of representation five months after the inheritance began, holding with related persons more than half of all shareholders' votes and no fewer votes than any of them, keeping all the shares until the return deadline, not using the special grace periods for the same company's shares, and meeting the conditions a Ministry of Finance Order (財務省令) sets for surely taking over the business — or, where there are two or more, the one the company chooses.
被相続人から前項の規定の適用に係る相続又は遺贈により認定承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二以上ある場合には、当該認定承継会社が定めた一の者に限る。）
This Act as amended by Act No. 9 of 1980.
The date Act No. 7 of 1985, the amending Act these supplementary provisions (附則) belong to, comes into effect.
受贈者
The person who received by gift from an individual farmer (贈与者) the farmland, grazing land and quasi-farmland (農地等) the farmer was using — one of the farmer's presumptive heirs, as a Cabinet Order (政令) sets.
This Act as it stood before Act No. 5 of 1976 amended it.
The date Act No. 17 of 1996, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Act No. 14 of 1992.
This Act as amended by Article 1 of Act No. 23 of 1998.
The date Act No. 16 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 7 of 2001, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 13 of 2000, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Article 1 of Act No. 7 of 1985.
This Act as amended by Act No. 12 of 1989.
This Act as it stood before Act No. 14 of 1992 amended it.
This Act as amended by Article 1 of Act No. 22 of 1997.
This Act as it stood before Act No. 22 of 1994 amended it.
This Act as amended by Act No. 13 of 1990.
農業相続人
The heir, of a kind a Cabinet Order (政令) specifies, of a deceased individual who farmed, as Article 70-6(1) defines it for the inheritance tax deferral on farmland.
The date Act No. 11 of 1983, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as it stood before Article 1 of Act No. 13 of 2000 amended it.
This Act as amended by Act No. 5 of 1976.
This Act as amended by Article 19 of Act No. 114 of 2011.
In Article 41 and the Articles up to Article 41-2-2, an individual's new construction or purchase of a new residential house, purchase of a renovated house resold by a real estate broker, purchase of another existing house (既存住宅), or extension or renovation of a house the individual lives in — leaving out acquisitions from a spouse or another closely related person that a Cabinet Order (政令) sets, and acquisitions by gift.
In Article 70-7-2, the unlisted shares or similar interests (非上場株式等) of a certified succession company that a business successor heir acquired by inheritance or bequest and stated in the inheritance tax return as covered by the payment grace in Article 70-7-2(1), limited to the portion a Cabinet Order (政令) sets as reaching up to two thirds of the company's issued voting shares or capital.
This Act as amended by Article 1 of Act No. 13 of 2000.
特例事業受贈者
An individual who acquired specified business assets (特定事業用資産) by a gift from a donor (贈与者) under Article 70-6-8, paragraph (1) and meets all the requirements of item (ii) of paragraph (2) of that Article: being 18 or older on the date of the gift, being a small and medium-sized enterprise holding a special certification for business succession (特例円滑化法認定), having worked in the business just before the gift, keeping all the assets and using them in their own business until the gift tax return is due, having filed the notice of opening a business and obtained blue-return approval, the business not being an asset-holding, asset-management or sex-related entertainment business, and meeting the requirements a Ministry of Finance Order (財務省令) sets for reliably taking over the donor's business.
贈与者から前項の規定の適用に係る贈与により特定事業用資産の取得をした個人で、次に掲げる要件の全てを満たす者
揮発油
In the Section of this Act that Article 88-5 opens, gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act, including what Article 6 of that Act or Article 88-6 of this Act treats as gasoline.
揮発油税法第二条第一項に規定する揮発油（同法第六条又は次条の規定により揮発油とみなされる物を含む。）
This Act as amended by Act No. 11 of 1983.
This Act as amended by Act No. 10 of 1993.