Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
基礎課税額
The part of national health insurance tax (国民健康保険税) levied to meet the costs of the national health insurance business that the municipality's national health insurance special account bears, leaving out the part of its payment to the prefecture that goes to the latter-stage elderly support payments, etc. (後期高齢者支援金等), the long-term care payment (介護納付金) and the children and child-rearing support levy (子ども・子育て支援納付金).
…る後期高齢者支援金等、介護納付金及び子ども・子育て支援納付金の納付に要する費用に充てる部分を除く。次項第一号ヘ及び第二号ニにおいて同じ。）に充てるための国民健康保険税の課税額
In Article 76-2, an electronic or magnetic record (電磁的記録) made to prove that the details used to identify the individual who made an electronic signature (電子署名) belong to that individual.
電子署名を行つた個人を確認するために用いられる事項が当該個人に係るものであることを証明するために作成された電磁的記録（電子的方式、磁気的方式その他人の…
課税済金額
Under the rules on controlled foreign companies, the taxable amounts (課税対象金額) and similar amounts of a foreign corporation already counted in a shareholder's income in earlier periods — the past three years for a resident, the business years beginning in the past ten years for a domestic corporation — that a Cabinet Order (政令) attributes to the shares it holds directly, less the dividends, etc. from that corporation already set against them.
同項第二号に掲げる金額
In Article 166, paragraph (2), item (xi), the previous operating period (営業期間), as defined in Article 129, paragraph (2) of the Act on Investment Trusts and Investment Corporations, of the listed company, etc. (上場会社等).
投資信託及び投資法人に関する法律第百二十九条第二項に規定する営業期間
In Chapter III, Article 86, item (ii) and Articles 3 to 6 of the supplementary provisions (附則), a person with a physical disability, a person with an intellectual disability, or a person with a mental disability who holds a mental disability certificate (精神障害者保健福祉手帳) issued under Article 45, paragraph (2) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities.
…又は精神障害者（精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）第四十五条第二項の規定により精神障害者保健福祉手帳の交付を受けているものに限る。第四節及び第七十九条第一項を除き、以下同じ。）
In Chapter II (special provisions on the Income Tax Act), "in Japan" (国内) means the area where the Income Tax Act is in force and "outside Japan" (国外) the area outside it, as Article 2, paragraph (1), items (i) and (ii) of that Act define them.
それぞれ所得税法第二条第一項第一号又は第二号に規定する国内又は国外
The kana showing how the characters of a person's surname and given name are read, as provided for in Article 13, paragraph (1), item (ii) of the Family Register Act.
戸籍法（昭和二十二年法律第二百二十四号）第十三条第一項第二号に規定する氏名の振り仮名
In Article 8, paragraph (2) and Article 9, the goals a technical intern training plan sets for the trainee to reach by the end of the training, such as passing a trade skills test (技能検定) under the Vocational Abilities Development Promotion Act or a technical intern training evaluation examination (技能実習評価試験).
技能実習を修了するまでに職業能力開発促進法（昭和四十四年法律第六十四号）第四十四条第一項の技能検定（次条において「技能検定」という。）又は主務省令で指定する試験（次条及び第五十二条において…
各課税事業年度
Each taxable business year as defined in Article 7, paragraph (1) of the Local Corporation Tax Act, which is each business year of a corporation.
地方法人税法第七条第一項に規定する課税事業年度
A cooperative financial institution as defined in Article 2, paragraph 2 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (更生特例法).
更生特例法第二条第二項に規定する協同組織金融機関
職員の育児休業等
In Article 19, paragraph (3), leave taken by employees (職員): childcare leave (育児休業) under Article 3, paragraph (1) of the Act on Childcare Leave, etc. of Diet Officers (Act No. 108 of 1991), Article 3, paragraph (1) of the Act on Childcare Leave, etc. of National Public Officers (Act No. 109 of 1991) (including as applied under Article 27, paragraph (1) of that Act and under the Act on Temporary Measures concerning Court Officials (Act No. 299 of 1951)) or Article 2, paragraph (1) of the Act on Childcare Leave, etc. of Local Public Officers (Act No. 110 of 1991), childcare leave as defined in Article 2, paragraph (1) of the Act on Childcare Leave for Judges (Act No. 111 of 1991), and other leave that a Cabinet Office Order (内閣府令) sets as equivalent to these.
国会職員の育児休業等に関する法律（平成三年法律第百八号）第三条第一項、国家公務員の育児休業等に関する法律（平成三年法律第百九号）第三条第一項（同法第二十七条第一項及び裁判所職員臨時措置法（昭和二十六年法律第二百九十九号）において準用する場合を含む。）若しくは地方…
In Article 93(3) to (5), the special base rate for interest tax (利子税特例基準割合) of the year in which each installment period of an inheritance tax paid in installments begins.
各分納期間の開始の日の属する年の利子税特例基準割合（第二項に規定する利子税特例基準割合をいう。次項において同じ。）
In Article 166, paragraph (6), item (x) and Article 167, paragraph (5), item (xii), a company incorporated through an incorporation-type company split (新設分割), as defined in Article 763, paragraph (1) of the Companies Act.
会社法第七百六十三条第一項に規定する新設分割設立会社
労働者の育児休業等
In Article 12, paragraph (3), leave taken by a general employer's (一般事業主) workers: childcare leave (育児休業) as defined in Article 2, item (i) of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members (Act No. 76 of 1991), leave under measures equivalent to the childcare leave system under Article 23, paragraph (2) of that Act, leave under measures taken in line with the childcare leave system under Article 24, paragraph (1), item (ii) of that Act, and other leave that a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets as equivalent to these.
…労働者の福祉に関する法律（平成三年法律第七十六号）第二条第一号に規定する育児休業、同法第二十三条第二項の育児休業に関する制度に準ずる措置又は同法第二十四条第一項（第二号に係る部分に限る。）の規定により同項第二号に規定する育児休業に関する制度に準じて講ずる措置による休業その他これらに準ずるものとして厚生労…
The specified book-entry transfer institution, etc. (特定振替機関等) concerned — the specified book-entry transfer institution, specified account management institution or specified secondary account management institution through which the bonds are entered — a wording these tables adjust where Article 5-2, paragraph (19) puts the specified trustee (特定受託者), the trustee of a trust holding the bonds, in its place.
第十九項 前条第十九項 受託者
In Article 24, paragraph (1), item (v), Article 263 and Article 264, paragraph (1), the debtor's proceedings for limitation of liability under Chapter III of the Act on Limitation of Shipowner Liability (Act No. 94 of 1975) or Chapter V of the Act on Liability for Oil Pollution Damage (Act No. 95 of 1975), or under the provisions of those two Acts that Article 43, paragraphs (5) and (6) and Article 51, paragraphs (5) and (6) of the Act on Liability for Oil Pollution Damage apply, with some exclusions.
…第九十四号）第三章又は船舶油濁等損害賠償保障法（昭和五十年法律第九十五号）第五章、同法第四十三条第五項において準用する同法第三十一条及び第三十二条並びに同法第四十三条第六項において準用する船舶の所有者等の責任の制限に関する法律第三章（第九条、第十条、第十六条及び第五十四条…
In Article 63-24, paragraph (1), item (vi), Article 63-33, paragraphs (1) and (2) and Article 107, item (xix), the categories into which funds transfer transaction analysis services (為替取引分析業) are divided by which of the acts in Article 2, paragraph (21), items (i) to (iii) the business relates to.
第二条第二十一項各号に掲げる行為に係る業務の種別
In Article 9-3-2(3)(ii), a dividend of profits (利益の配当, as Article 24(1) of the Income Tax Act uses the term) paid by a specific purpose company (特定目的会社).
所得税法第二十四条第一項に規定する利益の配当
障害者等又は金融機関の営業所等
In Chapter III, the persons with disabilities and other eligible persons (障害者等) — such as holders of a physical disability certificate and wives entitled to a survivors' basic pension or widow's pension — and the business offices of a financial institution or other such places (金融機関の営業所等) where they place tax-exempt savings, as Article 10, paragraph (1) of the Income Tax Act defines them.
法第十条第一項に規定する障害者等又は金融機関の営業所等
各事業年度の非関連者等収入保険料
The insurance premium income of a foreign related company (外国関係会社) for each business year that a Cabinet Order (政令) treats as received from persons other than its affiliates (関連者) — the residents listed in Article 40-4, paragraph (1), the domestic corporations listed in Article 66-6, paragraph (1), and others a Cabinet Order sets as similar.
関連者（当該外国関係会社に係る前項各号に掲げる居住者、第六十六条の六第一項各号に掲げる内国法人その他これらの者に準ずる者として政令で定めるものをいう。（２）において同じ。）以…