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Premium payment services as Article 92-3, paragraph (1) of the National Pension Act provides: handling the payment of premiums for insured persons who entrust it, here as done by a National Pension Fund (国民年金基金).
同項に規定する納付事務
特定期間
A specified period as provided in Article 9-4-2, paragraph (2) of the supplementary provisions (附則) of the National Pension Act: a time-barred inconsistent period (時効消滅不整合期間) that a person has reported to the Minister of Health, Labour and Welfare, which from the day of the report is treated as time for which premiums did not have to be paid under the student rule of Article 90-3, paragraph (1) of that Act.
法附則第九条の四の二第二項に規定する特定期間
特定事由
A specified reason as defined in Article 9-4-7, paragraph (1), item (i) of the supplementary provisions (附則) of the National Pension Act: a failure to carry out, or a grossly improper handling of, administrative work that the National Pension Act or other laws a Cabinet Order (政令) names required.
法附則第九条の四の七第一項第一号に規定する特定事由
相互会社
In Article 44, paragraph (1), a mutual company as defined in Article 2, paragraph (6) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions, which points to the insurance business law: an association set up to carry on insurance business whose members are its policyholders.
同条第六項に規定する相互会社
A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.
法人税法第二条第十二号の二に規定する分割法人
In Article 74-7-2, the details a specified business operator, etc. (特定事業者等) can be required to report about specified transaction parties (特定取引者): name (for a corporation, its name), domicile or residence, and individual or corporate number.
次に掲げる事項
Real property, etc. as defined in Article 104-2, paragraph 1 of the National Tax Collection Act: real property, ships, aircraft, motor vehicles, construction machinery and small vessels, and intangible property rights other than claims and telephone subscription rights.
国税徴収法第百四条の二第一項に規定する不動産等
The books and documents on a delinquent taxpayer's property that Article 141 of the National Tax Collection Act names, including the electronic records (電磁的記録) made or kept in their place.
同条に規定する帳簿書類
An investment corporation (投資法人) as defined in Article 2, paragraph 12 of the Act on Investment Trusts and Investment Corporations.
投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人
Insurance other than group insurance (団体保険) — insurance whose standard terms make a group's representative the policyholder and its members the insured — as Article 72-24-2, paragraph 2 uses the term in working out the revenue of a life insurance company (生命保険会社) for enterprise tax (事業税).
第三号に規定する団体保険以外の保険
貨物保険
Insurance under a cargo insurance contract as defined in Article 819 of the Commercial Code, a marine insurance contract covering goods; for an insurer's enterprise tax (事業税), 45% of its net premium income from such insurance, and from transit insurance (運送保険), counts as revenue (収入金額) for each business year.
商法第八百十九条に規定する貨物保険契約に係る保険
Insurance whose contract meets the requirements listed in Article 2, paragraph 2 of the Act on Earthquake Insurance (Act No. 73 of 1966); for a non-life insurer's enterprise tax (事業税), 20 percent of each business year's net premium income from it counts as revenue.
その保険契約が地震保険に関する法律（昭和四十一年法律第七十三号）第二条第二項各号に掲げる要件を備える保険
A power generation business as defined in Article 2, paragraph 1, item 14 of the Electricity Business Act; where a corporation carries on it together with businesses other than general electricity transmission and distribution, electricity transmission, electricity distribution and power generation, its enterprise tax (事業税) base is divided among prefectures by the criterion Article 72-48, paragraph 3, item 2(c) sets.
電気事業法第二条第一項第十四号に規定する発電事業
A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.
同項第二号に規定する公益信託
In Article 349-3-2, paragraph 1, an owner, etc. (所有者等) as defined in Article 5 of the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc.
同法第五条に規定する所有者等
A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.
同条第十二号の二に規定する分割法人
In Article 35-2, paragraph (1), item (ii), (a), a delegation of part of an electronic monetary claim recording business (電子債権記録業) under Article 58, paragraph (1) of the Electronically Recorded Monetary Claims Act.
電子記録債権法第五十八条第一項（電子債権記録業の一部の委託）の規定による同法第五十一条第一項（電子債権記録業を営む者の指定）に規定する電子債権記録業の一部の委託
In Article 40-17, paragraph (2), the other person with whom a resident has a family, shareholding or similar relationship, unless that person is domiciled, has its head office or is a national in the country or region where the resident's foreign office or place of business (国外事業所等) is, together with the resident's places of business (事業場等) outside that country or region.
…当該国外事業所等所在地国の国籍その他これに類するものを有するものを除く。）及び当該居住者の法第九十五条第四項第一号に規定する事業場等（当該国外事業所等所在地国に所在するものを除く。）
The recipient (受信者) of information provided by electronic means, or a person who, under a contract with the recipient, keeps on a computer it manages a file solely for the recipient's use (受信者ファイル).
…者又は当該受信者との契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この条、次条第一項第二号及び第九十五条の二第一項第二号（源泉徴収票に係る電磁的方法による提供の承諾）において同じ。）を自己の管理する電子計…
In Article 39, paragraph (1), item (iv) and Article 167-2, paragraph (1), item (iv), an electronic record (電子調書) as Article 160, paragraph (1) of the Code of Civil Procedure defines it: an electronic or magnetic record (電磁的記録) a court clerk (裁判所書記官) prepares to record and certify the form, content and course of proceedings on or outside a court date (期日).
民事訴訟法第百六十条第一項に規定する電子調書