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Terms

correction request

訂正請求(ていせいせいきゅう)

In Articles 28-3 and 28-4, a request under Article 28-2, paragraph (1) (including as its paragraphs (2) and (3) apply it) to the Minister of Health, Labour and Welfare (厚生労働大臣) to correct the Employees' Pension Insurance record (厚生年金保険原簿).

electricity distribution business

配電事業(はいでんじぎょう)

An electricity distribution business as defined in Article 2, paragraph 1, item 11-2 of the Electricity Business Act.

Implementation Standards

実施基準(じっしきじゅん)

Short name, in Article 40-3, paragraph (1), item (ii), for Ministry of Health, Labour and Welfare Order No. 157 of 2007, the Ministerial Order (省令) setting the standards for carrying out specific health checkups (特定健康診査) and specific health guidance (特定保健指導).

investment trust

投資信託(とうししんたく)

In Article 83, paragraph (1), item (i), an investment trust other than a bond investment trust (公社債投資信託) or a publicly offered bond-type investment trust (公募公社債等運用投資信託), and only one that is not an open-end securities investment trust (オープン型の証券投資信託).

public interest work

公益事務(こうえきじむ)

In Article 40, paragraphs (7), (8), (9) and (12), public interest work as defined in Article 2, paragraph (1), item (ii) of the Act on Public Interest Trusts.

small or medium-sized corporation

中小法人(ちゅうしょうほうじん)

A corporation among the small and medium sized enterprises, etc. (中小企業者等) of Article 57-9 that is listed in Article 52, paragraph 1, item 1(a) of the Corporation Tax Act — an ordinary corporation (普通法人) with stated capital of 100 million yen or less, or with no capital, other than the corporations that item leaves out; Article 57-9 does not apply to one that is an excluded business operator (適用除外事業者).

applicable business year

適用年度(てきようねんど)

In Article 67-12(3)(iv), the business year for which Article 67-12(1) applied to a partnership, etc. loss excess (組合等損失超過額).

second gift

第二贈与(だいにぞうよ)

In Article 70-6-8, paragraph (13), item (vii), a gift of gifted business assets (特例受贈事業用資産) to which Article 21-9, paragraph (3) of the Inheritance Tax Act applies, made under paragraph (14), item (iii) of that Article by a donee who had themselves received those assets as a gift and is passing all of them on.

application deadline

申請期限(しんせいきげん)

The deadline for filing the application the paragraph requires — for exemption from inheritance or gift tax under a grace period, or for having it recalculated under an approved rehabilitation or reorganization plan — two months after the day of the event concerned or of the plan's approval, or, where the applicant dies within those two months, six months after the day after the applicant's heir learned that the inheritance had begun.

specified employee

特定職員(とくていしょくいん)

In Article 61, a specified part-time employee (特定非常勤職員) raising a child under three whose work makes shorter hours hard to arrange, so that the head of an agency engaged in administrative execution (行政執行法人) need not shorten their hours but must then offer working from home or measures such as changed starting times (Article 61, paragraphs 28 and 29).

raw materials, etc.

原材料等(げんざいりょうとう)

In Article 5, paragraph (2), item (i) only, the semi-finished products, parts, accessories or raw materials needed for the work a small and medium-sized entrusted business operator (中小受託事業者) does for the entrusting business operator (委託事業者), where the entrusting business operator makes it buy them from the entrusting business operator itself.

SDF or USAF

自衛隊等(じえいたいとう)

The Self-Defense Forces (自衛隊) or the specified United States armed forces (特定合衆国軍隊) defined in Article 2, item (vi) of the Act Concerning Measures Implemented by Japan in Connection with Actions of the United States Armed Forces and Others in Armed Attack Situations, etc. , and Survival-Threatening Situations (Act No. 113 of 2004).

period of use

使用期間(しようきかん)

In Article 10, paragraph (2), item (xviii), the period for which a bank lets the other party use the leased object (リース物件) under a lease contract.

minimum number of shares

基準株式数(きじゅんかぶしきすう)

The minimum number of shares a company may set, when it hands out a dividend or residual assets in a form other than money, below which a shareholder is paid a proportionate sum of money instead.

illegal entry, etc.

不法入国等(ふほうにゅうこくとう)

Entering Japan in breach of Article 3 (for example without a valid passport) or landing without permission from an immigration inspector — the acts punished by Article 70(1)(i) and (ii).

sender information

送信者情報(そうしんしゃじょうほう)

Information about the sender (送信者) used for sending and receiving electronic mail (電子メール): the electronic mail address used to send the mail, and the characters, numbers, symbols or other codes identifying the telecommunications facilities (電気通信設備) used to send it.

person with a duty to explain

説明義務者(せつめいぎむしゃ)

In Article 268, paragraph (2), a person listed in Article 40, paragraph (1), items (ii) to (v), in Article 230, paragraph (1) other than an heir (相続人), or in Article 244-6, paragraph (1) — people who must explain matters about the bankruptcy when asked — or a person who formerly was one.

expansion-type plan

拡充型計画(かくじゅうがたけいかく)

A plan for developing specified business facilities in regional vitality improvement areas, etc. (地方活力向上地域等特定業務施設整備計画) for a business under Article 17-2, paragraph (1), item (ii) of the Local Revitalization Act.

Public Interest Authorization Act

公益認定法(こうえきにんていほう)

In Article 40, paragraphs (8) and (16), short name for the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006).