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Terms
特定自動運行業務従事者
The specified automated operation supervisors (特定自動運行主任者), persons in charge of on-site measures (現場措置業務実施者) and others a specified automated operation provider (特定自動運行実施者) uses for specified automated operation (特定自動運行), whom it must train, as a Cabinet Office Order (内閣府令) provides, to carry out the measures this Act requires of them.
第七十五条の十九第一項に規定する特定自動運行業務従事者
A general incorporated association (一般社団法人) set up by financial instruments business operators that the Prime Minister has certified under Article 78, paragraph (1) to carry on the work listed in paragraph (2) of that Article for its members and the financial instruments intermediary service providers tied to them, such as guiding them to comply with the law, investigating them, resolving investors' complaints and disputes, registering sales representatives and making rules.
第七十八条第二項に規定する認定金融商品取引業協会
Small-scale electric facilities for business use as Article 38, paragraph (3) of the Electricity Business Act defines them: small low-voltage generating equipment installed on one premises whose output is at or above the level below which it would count as electric facilities for general use (一般用電気工作物), connected to equipment off the premises, if at all, only through a low-voltage incoming line, and equipment a Ministry of Economy, Trade and Industry Order (経済産業省令) treats as like it — other than equipment on the same premises as larger generating equipment, or in a place that Order names as at risk of accidents from explosive or flammable substances.
同条第三項に規定する小規模事業用電気工作物
A committee as defined in Article 7 of the Act on Special Measures for Improvement of Working Hours Arrangements (Act No. 90 of 1992): a committee for a single workplace, of members representing the employer and the workers, that studies how working hours and related arrangements can be improved and advises the employer, and that meets that Article's requirements, among them that half its members be nominated on the recommendation of the workers' majority union or majority representative and that minutes be made and kept.
労働時間等の設定の改善に関する特別措置法(平成四年法律第九十号)第七条に規定する労働時間等設定改善委員会
The property that Article 18 of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations, as Article 70-9 applies it with words replaced, requires a regional medical coordination promotion corporation (地域医療連携推進法人) to use or dispose of for its medical coordination promotion operations (医療連携推進業務) — such as donations and subsidies it receives after its approval for medical coordination promotion (医療連携推進認定), unless the giver set another use, payment it earns for those operations, and property obtained by investing or spending them.
第七十条の九において読み替えて準用する公益社団法人及び公益財団法人の認定等に関する法律第十八条に規定する医療連携推進目的事業財産
信託財産限定責任負担債務
In Article 9-3, paragraph (1) and Article 57, paragraph (1), an obligation covered only by the trust property as defined in Article 154 of the Trust Act: an obligation covered by the trust property (信託財産責任負担債務) that a trustee is liable to perform only with the property belonging to the trust property (信託財産).
信託法第百五十四条(信託の併合後の信託の信託財産責任負担債務の範囲等)に規定する信託財産限定責任負担債務
The administrator (管理人) a court must appoint when it makes an order for management of an exclusively-owned area with an unknown owner (所有者不明専有部分管理命令), to manage the area or share the order covers.
第四項に規定する所有者不明専有部分管理人
The amount of credit-eligible foreign income tax as defined in Article 95, paragraph (1) of the Income Tax Act (for a resident) or Article 165-6, paragraph (1) of that Act (for a nonresident with a permanent establishment): foreign income tax that may be credited against income tax, leaving out tax on income from transactions not regarded as ordinary and other amounts Cabinet Order (政令) sets.
所得税法第九十五条第一項に規定する控除対象外国所得税の額又は同法第百六十五条の六第一項に規定する控除対象外国所得税の額
The return a domestic corporation files under Article 82-6, paragraph (1) for corporation tax on the international minimum tax amount (国際最低課税額), including a return filed after the due date (期限後申告書) for it.
第八十二条の六第一項(国際最低課税額に係る確定申告)の規定による申告書(当該申告書に係る期限後申告書を含む。)
国内最低課税額確定申告書
The return a corporation files under Article 82-22, paragraph (1) (also as applied to foreign corporations by Article 145-9) for corporation tax on the domestic minimum tax amount (国内最低課税額), including a return filed after the due date (期限後申告書) for it.
第八十二条の二十二第一項(国内最低課税額に係る確定申告)(第百四十五条の九(申告及び納付等)において準用する場合を含む。)の規定による申告書(当該申告書に係る期限後申告書を含む。)
控除対象受取利子等合計額
The total of the corporation's interest received, etc. (受取利子等) for the business year, apportioned by the ratio of its total target interest paid, etc. (対象支払利子等合計額) to its total interest paid, etc., as a Cabinet Order (政令) sets.
当該事業年度の受取利子等の額の合計額を当該事業年度の対象支払利子等合計額の当該事業年度の支払利子等の額の合計額に対する割合で按分した金額として政令で定める金額
For an insurer of employee insurance, etc. (被用者保険等保険者), the total for the fiscal year of the standard monthly remuneration and standard bonus amounts (標準報酬月額, 標準賞与額), or their counterparts under the mutual aid and other schemes that insurer runs, of each of its members who is a secondary insured person (第二号被保険者), adjusted as a Cabinet Order (政令) provides (Article 152, paragraph (2)).
前条第二項に規定する第二号被保険者標準報酬総額
相続等納税猶予分の所得税額
The part of the income tax due on a deceased person's final return that arises from treating assets passing to nonresident heirs as sold, worked out as the difference between the tax with and without that treatment, whose payment the heirs may defer.
第一号に掲げる金額から第二号に掲げる金額を控除した金額
In Article 18-4, paragraph (3), items (ii) and (v)(a), a credit federation of agricultural cooperatives, of fishery cooperatives or of fishery processing cooperatives, each a member of the Norinchukin Bank (農林中央金庫), as Article 2, paragraph (2) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996) defines it.
再編強化法第二条第二項(定義)に規定する信用農水産業協同組合連合会
退職年金等積立金中間申告書
A return filed under Article 88, on interim returns for retirement pension funds (退職年金等積立金), including as applied by Article 145-13, together with a return filed after the due date (期限後申告書) for it.
第八十八条(退職年金等積立金に係る中間申告)(第百四十五条の十三(申告及び納付)において準用する場合を含む。)の規定による申告書(当該申告書に係る期限後申告書を含む。)
An incorporated financial instruments exchange (株式会社金融商品取引所) that has set up a self-regulation committee (自主規制委員会), which decides matters of the exchange's self-regulatory business (自主規制業務).
第百五条の四第二項に規定する特定株式会社金融商品取引所
A financial instruments business operator (金融商品取引業者), registered financial institution (登録金融機関) or securities finance company (証券金融会社): the counterparties whose obligations under subject transactions (対象取引) financial instruments obligation assumption service (金融商品債務引受業) takes on.
第二条第二十八項に規定する金融商品債務引受業対象業者
The net loss a blue-return filer incurred in the year a specified extraordinary disaster (特定非常災害) occurred, where their business assets lost at least a tenth of their value in it; it can be carried forward for five years.
次条第一項に規定する特定非常災害発生年純損失金額
The return a corporation files under Article 82-14, paragraph (1) (also as applied to foreign corporations by Article 145-5) for corporation tax on the international minimum tax residual amount (国際最低課税残余額), including a return filed after the due date (期限後申告書) for it.
第八十二条の十四第一項(国際最低課税残余額に係る確定申告)(第百四十五条の五(申告及び納付等)において準用する場合を含む。)の規定による申告書(当該申告書に係る期限後申告書を含む。)
In Article 64-7, paragraph (5), the non-specified limit on inclusion of losses in deductible expenses (非特定損金算入限度額) for each ten-year business year (十年内事業年度) as stated in the documents attached to a group tax sharing corporation's final return for the applicable business year.
それぞれ当該申告書に添付された書類に当該各十年内事業年度に係る特定損金算入限度額又は非特定損金算入限度額として記載された金額