Search

法人課税信託（ほうじんかぜいしんたく）

One of the trusts Article 2, item (xxix)-2 lists — a trust providing for certificates of beneficial interest, a trust with no beneficiary, certain trusts set up by a corporation (other than a public corporation or public interest corporation, etc.), an investment trust under the Act on Investment Trusts and Investment Corporations, and a specific purpose trust (特定目的信託) under the Act on the Securitization of Assets — other than a collective investment trust (集団投資信託), a retirement pension trust, etc. (退職年金等信託) or a public interest trust, etc. (公益信託等).

次に掲げる信託（集団投資信託並びに第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託及び同項第二号に規定する公益信託等を除く。）

指定紛争解決機関（していふんそうかいけつきかん）

A person the Prime Minister has designated, on its application, under Article 156-39, paragraph (1) to carry on dispute resolution services, etc. (紛争解決等業務), having found that it meets the requirements listed there.

次条第一項の規定による指定を受けた者

未成年者口座（みせいねんしゃこうざ）

An account for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), under 18 on 1 January of the year or born in that year, opened with a financial instruments business operator, etc. (金融商品取引業者等) between 1 April 2016 and 31 December 2023 under a minor's account management contract (未成年者口座管理契約), to receive the tax exemptions of Articles 9-9 and 37-14-2.

…者（その年一月一日において十八歳未満である者又はその年中に出生した者に限る。）が、第九条の九及び前各項の規定の適用を受けるため、政令で定めるところにより、その口座を開設しようとする金融商品取引業者等の営…

商品（しょうひん）

Commodities as defined in Article 2, paragraph (1) of the Commodity Derivatives Transaction Act that a Cabinet Order (政令) specifies, having regard to price stabilisation measures and how their prices are formed and their supply and demand, as ones whose proper price formation market derivatives transactions would not harm and in which such transactions on a financial instruments exchange market would benefit the national economy.

商品先物取引法（昭和二十五年法律第二百三十九号）第二条第一項に規定する商品のうち、法令の規定に基づく当該商品の価格の安定に関する措置の有無その他当該商品の価格形…

銀行代理業者（ぎんこうだいりぎょうしゃ）

A person that carries on bank agency services (銀行代理業) under a permission from the Prime Minister (内閣総理大臣) under Article 52-36, paragraph (1).

第五十二条の三十六第一項の内閣総理大臣の許可を受けて銀行代理業を営む者

特例事業受贈者（とくれいじぎょうじゅぞうしゃ）

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

特定自動運行（とくていじどううんこう）

Operating a motor vehicle on a road by its automated operation device (自動運行装置), used within the conditions of use the Minister of Land, Infrastructure, Transport and Tourism attaches to that device under Article 41, paragraph (2) of the Road Transport Vehicle Act, where the device can stop the vehicle at once, automatically and safely, if the vehicle becomes a defective vehicle (整備不良車両) or those conditions stop being met, and where no one is operating the vehicle's controls in response to the road, traffic and vehicle conditions.

…となつたとき又は当該自動運行装置の使用が当該自動運行装置に係る使用条件（道路運送車両法第四十一条第二項に規定する条件をいう。以下同じ。）を満たさないこととなつたときに、直ちに自動的に安全な方法で当該自動…

育児休業（いくじきゅうぎょう）

Leave from work that a worker, other than one hired day by day, takes under Chapter II to raise their child — including a child they have asked the family court to adopt by special adoption (特別養子縁組) and a child placed with them as a prospective adoptive foster parent — as a rule until the child turns one, and in some cases up to two.

…日々雇用される者を除く。以下この条、次章から第八章まで、第二十一条から第二十四条まで、第二十五条第一項、第二十五条の二第一項及び第三項、第二十六条、第二十八条、第二十九条並びに第十一章において同じ。）が、次章に定めるところにより、その…

設立時株主（せつりつじかぶぬし）

A person who is to become a shareholder of the stock company when it is formed, having subscribed and paid for shares issued at incorporation.

第五十条第一項又は第百二条第二項の規定により株式会社の株主となる者

青色申告書（あおいろしんこくしょ）

A return listed in Article 2, items (xxx) to (xxxiii) that a corporation files on the blue form under Article 121 (including as applied by Article 146(1)), together with an amended return (修正申告書) for one.

第百二十一条（青色申告）（第百四十六条第一項（青色申告）において準用する場合を含む。）の規定により青色の申告書によつて提出する第三十号、第三十一…

不正競争（ふせいきょうそう）

Any of the kinds of conduct listed in Article 2, paragraph (1) of this Act, such as using an indication of goods or business (商品等表示) like another's well-known one so as to cause confusion, dealing in goods that imitate the form of another's goods, wrongfully acquiring, using or disclosing a trade secret (営業秘密) or shared data with limited access (限定提供データ), providing devices, programs or services for getting around technological restriction measures (技術的制限手段) used in business, misleading indications about goods or services, and spreading false statements that harm a competitor's business reputation.

次に掲げるもの

個人番号カード（こじんばんごうかーど）

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

次に掲げる事項（外国人住民（住民基本台帳法第三十条の四十五に規定する外国人住民をいう。次項において同じ。）にあっては、第二号に掲げる事項を除く。）が記載され、第十六条の二第一項の申請の日において本人の年齢が主務省令で定める年齢に満たない場合を除き本人の写真が表示され、かつ、こ…

特例事業相続人等（とくれいじぎょうそうぞくにんとう）

An individual who acquired specified business assets (特定事業用資産) by inheritance or bequest from the decedent (被相続人) under paragraph (1) and meets all the requirements of this item: 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 inheritance (not required where the decedent died under 60); taking over the business and keeping and using all the assets until the return is due; having filed the notice of opening a business and obtained, or expecting, blue-return approval; the business not being an asset-holding, asset-management or sex-related entertainment business; no one who acquired property from the decedent having applied Article 69-4, paragraph (1) to specified business land (特定事業用宅地等); and meeting the requirements a Ministry of Finance Order (財務省令) sets for reliably taking over the business.

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特定事業用資産の取得をした個人で、次に掲げる要件（当該被相続人が六十歳未満で死亡した場合には、ロに掲げる要件を除く。）の全てを満たす者

還付加算金（かんぷかさんきん）

Interest added to a tax refund, as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes.

国税通則法第五十八条第一項（還付加算金）に規定する還付加算金

住民票コード（じゅうみんひょうこーど）

The resident record code: a number, symbol or other code, of a form set by Ministry of Internal Affairs and Communications Order (総務省令), entered on each person's certificate of residence (住民票) under Article 7, item (xiii).

番号、記号その他の符号であつて総務省令で定めるもの

源泉控除対象親族（げんせんこうじょたいしょうしんぞく）

A claimable dependent, or a relative (other than a spouse) or foster child sharing the resident's household budget who is aged 19 to 22 and has total income of 1 million yen or less, whom the payer of salary or pension takes into account when withholding tax.

控除対象扶養親族並びに居住者の親族（その居住者の配偶者を除く。）及び児童福祉法第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童でその居住者と生計を一にするもの（青色…

充当（じゅうとう）

Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

第百九十条（年末調整）及び第百九十一条（過納額の還付）の場合を除き、国税通則法第五十七条第一項（充当）の規定による充当

特定個人情報（とくていこじんじょうほう）

Personal information (個人情報) that contains an Individual Number (個人番号), counting as an Individual Number any number, symbol or code other than a resident record code (住民票コード) that corresponds to an Individual Number and is used in its place.

…個人番号に代わって用いられる番号、記号その他の符号であって、住民票コード以外のものを含む。第七条第一項及び第二項、第八条、第十八条の五第二項並びに第四十八条並びに附則第三条第一項から第三項まで及び第五項を除き、以下同じ。）をその内容に含む個人情報

電子決済等代行業者（でんしけっさいとうだいこうぎょうしゃ）

A person registered under Article 52-61-2 that carries on electronic payment services (電子決済等代行業).

第五十二条の六十一の二の登録を受けて電子決済等代行業を営む者

青色申告書（あおいろしんこくしょ）

In Chapter II (special provisions on the Income Tax Act), a blue return as defined in Article 2, paragraph (1), item (xl) of the Income Tax Act: a final return (確定申告書), or an amended return (修正申告書) to it, filed on a blue form under Article 143 of that Act (including as Article 166 applies it to nonresidents).

所得税法第二条第一項第四十号に規定する青色申告書