Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
Securities registered under Article 67-11, paragraph (1) by an authorized financial instruments firms association (認可金融商品取引業協会) for trading on the over-the-counter securities market it opens.
A written notification that an individual submits to the head of the business office of a financial instruments business operator, etc. (金融商品取引業者等) to open a tax-exempt account (非課税口座), stating the kinds of account to be set up in it, the office's name and location, that the person seeks the tax exemption of Article 9-8 and Article 37-14 for dividends and gains on the listed shares, etc. in it, and other matters a Ministry of Finance Order (財務省令) sets, or providing those matters by electronic or magnetic means (電磁的方法).
償却限度額
In Chapter III, Section 1-2 (special tax credits and special depreciation), the limit on the amount a corporation may include in deductible expenses (損金) for a business year as depreciation of a depreciable asset.
適用事業年度
In Article 64-7, a business year of a group tax sharing subsidiary corporation (通算子法人) to which Article 57(1), on the carryover of losses, applies.
暫定保全措置命令
An order by the arbitral tribunal (仲裁廷), made on one party's petition before the arbitral award, requiring the other party to take one of the measures listed in Article 24, paragraph (1), such as not disposing of property needed to satisfy a claim, preventing serious harm, or not destroying evidence.
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 184 of that Act (Article 226, paragraph (1) of that Act).
A skill training course under Article 14 or Article 61, paragraph (1), given by a person registered with the Director of the Prefectural Labour Bureau (都道府県労働局長), whose completion qualifies a person to be appointed an operations supervisor (作業主任者) or to do work such as operating a crane; given for each category in Appended Table 18 as classroom or practical instruction.
The services set out in Article 23-6, paragraph (1): conciliation (調停) of disputes over the payment of insurance or mutual insurance money and damages at a party's application (紛争処理), and work incidental to it.
The number of days for which the basic allowance (基本手当) is paid on one recipient qualification (受給資格), set by Article 22, paragraph (1) — 90, 120 or 150 days depending on the qualified recipient's basic period for calculation (算定基礎期間) — or by the provisions that set it otherwise for certain qualified recipients.
前払式割賦販売
An installment sale (割賦販売) under Article 2, paragraph (1), item (i) in which the seller receives all or part of the price of designated goods (指定商品) in two or more payments before delivering them — a business that needs a license from the Minister of Economy, Trade and Industry.
Registration of a planned public offering or secondary distribution of securities by filing a shelf registration statement (発行登録書) with the Prime Minister under Article 23-3, paragraph (1); Article 4, paragraphs (1) to (3) do not apply to an offering or distribution so registered.
The approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9(1) for a parent corporation (親法人) and the domestic corporations under its full controlling interest (完全支配関係) to use the group tax sharing system.
特例事業用資産
The specified business assets (特定事業用資産) acquired by inheritance or bequest for which the inheritance tax return states that the deferral of inheritance tax under paragraph (1) is sought.
A facility covered by long-term care insurance (介護保険施設), a specified facility (特定施設) or a nursing home for the elderly (養護老人ホーム) under Article 20-4 of the Act on Social Welfare for the Elderly: the facilities for which Article 13 keeps a person who moves their address by entering one insured by the municipality (市町村) where they lived before.
ファイル
A file stored on a computer used by the court (including its input and output devices), in which information is recorded under this Code or other laws and regulations — called simply "file" from Article 91-2, paragraph (1) on, except in Article 91-2, paragraphs (2) and (3), Article 91-3 and Article 109-3, paragraph (1), item (ii).
第二号被保険者
A person aged 40 to 64 who has a domicile in the municipality's area and is a medical insurance subscriber (医療保険加入者) (Article 9, item (ii)). Residents of certain facilities for persons with disabilities, and others a Ministry of Health, Labour and Welfare Order names, are kept out of the insurance for the time being by Article 11, paragraph (1) of the Act for Enforcement of the Long-Term Care Insurance Act.
シルバー人材センター
A general incorporated association or foundation that a prefectural governor (都道府県知事) has designated under Article 37, paragraph (1), one for each municipality's area or group of areas, to secure and provide temporary, short-term or other light work for retired older people who want it.
The amount of gift tax whose payment is deferred under the grace period (納税猶予分の贈与税額), less any part already attributed to property for which the deferral has partly ended under the article.
商品関連市場デリバティブ取引
A market derivatives transaction (市場デリバティブ取引) on the commodities listed in Article 2, paragraph (24), item (iii)-3, or on financial indicators limited to their prices and figures calculated from them.
A registered right to use the site (敷地利用権, a right over the land of the building held in order to own a unit) of a condominium unit (区分建物) that, under the main clause of Article 22(1) of the Act on Building Unit Ownership (including as applied under paragraph (3) of that Article), may not be disposed of separately from the owner's unit.