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Terms

corporation tax for the previous business year

当該事業年度の前事業年度の法人税額(とうがいじぎょうねんどのぜんじぎょうねんどのほうじんぜいがく)

In Article 71, the corporation tax for the business year before the current one — the amount to be stated in its final return under Article 74, paragraph (1), item (ii), less any amount added under Article 69, paragraph (19) — as fixed by the day before the six-month date (六月経過日); the interim return's tax is worked out from it in proportion to the months of the interim period.

確定申告書に記載すべき第七十四条第一項第二号(確定申告)に掲げる金額(第六十九条第十九項(外国税額の控除)の規定により加算された金額がある場合には、当該金額を控除した金額)

categories of electronic payment instruments and cryptoasset intermediary services

電子決済手段・暗号資産サービス仲介業の業務の種別(でんしけっさいしゅだん・あんごうしさんさーびすちゅうかいぎょうのぎょうむのしゅべつ)

In Article 63-22-3, paragraph (1), item (v), Article 63-22-6, paragraph (1), Article 63-22-24, paragraph (2) and Article 107, item (xiv), the categories into which electronic payment instruments and cryptoasset intermediary services are divided by which of the acts in Article 2, paragraph (18), items (i) and (ii) the business relates to.

第二条第十八項各号に掲げる行為に係る業務の種別

medical care plan of each prefecture

各都道府県の医療計画(かくとどうふけんのいりょうけいかく)

From Article 8, paragraph (4), item (v) on, the medical care plan of each prefecture as defined in Article 30-4, paragraph (1) of the Medical Care Act: the plan a prefecture draws up, in line with the basic policy (基本方針) and suited to local circumstances, to secure the system for providing medical care in the prefecture; the national plan for the optimization of medical expenses (全国医療費適正化計画) sets out the results expected from carrying it out.

医療法第三十条の四第一項に規定する医療計画

application, etc.

申請等(しんせいとう)

In Articles 55-80 and 55-81, where the Act writes 審査の申請等 (request for examination, etc.), any of a detainee's (被収容者) requests for examination (審査の申請) of a measure taken against them, requests for re-examination (再審査の申請), or written reports (申告) under Article 55-74, paragraph (1) or Article 55-76, paragraph (1) that staff used unlawful force, or unlawful or improper restraints or confinement, against them.

審査の申請、再審査の申請又は第五十五条の七十四第一項若しくは第五十五条の七十六第一項の規定による申告

specified solicitation for selling, etc.

特定売付け勧誘等(とくていうりつけかんゆうとう)

A solicitation for selling, etc. only for professional investors (特定投資家向け売付け勧誘等) — other than one for securities for professional investors made to a small number of persons as a Cabinet Order (政令) sets — or another solicitation with a view to delivering existing securities (有価証券交付勧誘等) not subject to the main clauses of Article 4, paragraphs (1) to (3), that a Cabinet Order specifies.

第二十七条の三十一第一項に規定する特定売付け勧誘等

principal cryptoasset exchange service provider

所属暗号資産交換業者(しょぞくあんごうしさんこうかんぎょうしゃ)

The cryptoasset exchange service provider (暗号資産交換業者) that entrusts an electronic payment instruments and cryptoasset intermediary service provider (電子決済手段・暗号資産サービス仲介業者) with cryptoasset intermediary acts (暗号資産仲介行為), named under Article 63-22-3, paragraph (1), item (vii)(b).

第六十三条の二十二の三第一項第七号ロに規定する所属暗号資産交換業者

land

土地(とち)

Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).

employer

事業主(じぎょうぬし)

Throughout this Act except Article 100, paragraphs (1) and (4), Article 102, paragraph (2) and Article 103, the employer (事業主) of a place of business covered by employees' pension insurance (適用事業所), or the employer of another place of business who has consented, under Article 10, paragraph (2), to a person under 70 employed there becoming insured with the approval of the Minister of Health, Labour and Welfare.

salary or other wage

給与等(きゅうよとう)

Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.

license

免許証(めんきょしょう)

A driver's license (運転免許証), the card issued to a person granted a driving license (運転免許).

incorporated financial instruments exchange

株式会社金融商品取引所(かぶしきがいしゃきんゆうしょうひんとりひきじょ)

A stock company that operates a financial instruments exchange market.

applicant

申請人(しんせいにん)

A person who has applied for landing under Article 6, paragraph (2) of the Immigration Control and Refugee Recognition Act; the table of this Ministerial Order sets the criteria that person must meet for the activities they plan in Japan.

authorized association

認可協会(にんかきょうかい)

In Chapter IV, short for authorized financial instruments firms association (認可金融商品取引業協会): an association established under Subsection 1 of Section 1 of that Chapter, whose purpose is to make the trading of securities and derivatives transactions, etc. fair and smooth and to contribute to the sound development of financial instruments business and to investor protection.

reviewing agency

審査庁(しんさちょう)

The administrative agency (行政庁) with which a request for review (審査請求) has been filed under Article 4 or under another Act (法律) or a local ordinance (条例), including one that took the case over under Article 14 when the power to decide it passed to it through a change in the laws and regulations (法令).

Designated Community-Based Service Provider

指定地域密着型サービス事業者(していちいきみっちゃくがたさーびすじぎょうしゃ)

A person the mayor of a municipality designates, under Article 42-2, paragraph (1), to provide community-based services (地域密着型サービス) at a business office covered by the designation; for specified community-based services to an insured person covered by the domicile exception, the mayor of the municipality where their facility is located may designate too.

Designated Community-Based Service

指定地域密着型サービス(していちいきみっちゃくがたさーびす)

A community-based service (地域密着型サービス) provided by a business the mayor of a municipality has designated (指定地域密着型サービス事業者), at its place of business covered by the designation, as Article 42-2, paragraph (1) of the Long-Term Care Insurance Act provides.

bond-issuing company

社債発行会社(しゃさいはっこうがいしゃ)

The company that issued the bonds in question.

staffing provider

派遣元事業主(はけんもとじぎょうぬし)

A staffing provider (派遣元事業主): a person that holds the license of the Minister of Health, Labour and Welfare under Article 5, paragraph (1) to carry on worker dispatching services (労働者派遣事業).

administrative agency reaching the disposition

処分庁(しょぶんちょう)

The administrative agency (行政庁) that made the disposition (処分) concerned.

Designated In-Home Service Provider

指定居宅サービス事業者(していきょたくさーびすじぎょうしゃ)

A person a prefectural governor designates, under Article 41, paragraph (1), to provide in-home services (居宅サービス) at a business office covered by the designation.