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Terms

investment corporation

投資法人(とうしほうじん)

An investment corporation (投資法人) as defined in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations: an association established under that Act to invest its assets mainly in specified assets (特定資産).

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

subject transaction

対象取引(たいしょうとりひき)

A purchase and sale of securities or a derivatives transaction, other than those a Cabinet Order (政令) excludes, or a transaction a Cabinet Order specifies as incidental or related to one — the transactions whose obligations a financial instruments clearing organization (金融商品取引清算機関) takes on, as Article 2, paragraph (28) defines them.

同条第二十八項に規定する対象取引

foreign country's corporate tax

外国法人税(がいこくほうじんぜい)

In Article 69 (foreign tax credit), a tax imposed under foreign law that corresponds to corporation tax and that a Cabinet Order (政令) specifies.

外国の法令により課される法人税に相当する税で政令で定めるもの

abandonment of cultivation

耕作の放棄(こうさくのほうき)

In Article 70-4-2, abandonment of cultivation as defined in Article 70-4, paragraph (1), item (i): a recommendation under Article 36, paragraph (1) of the Cropland Act having been made about the farmland or, for farmland outside an agricultural promotion area, a notice to the district director (税務署長) by the agricultural committee or another body a Cabinet Order (政令) names that the farmland is subject to a survey of intention to use (利用意向調査) and falls under that paragraph.

前条第一項第一号に規定する耕作の放棄

license obtained under the special exception

特例取得免許(とくれいしゅとくめんきょ)

A large-vehicle license (大型免許) or medium-sized vehicle license (中型免許) obtained by a person a Cabinet Order (政令) lets obtain it from the age of 19 rather than the usual 21 or 20 (Article 88, paragraph (1), item (i)), or a class 2 license (第二種免許) obtained after taking its driving license examination from the age of 19 as a person who completed the training a Cabinet Order sets (Article 96, paragraph (5), item (i) or (ii)), other than licenses a Cabinet Order excludes.

…規定により十九歳から第二種免許の運転免許試験を受けることができる者に該当して受けた第二種免許をいい、政令で定めるものを除く

specified small and medium-sized business operator

特定中小事業者(とくていちゅうしょうじぎょうしゃ)

A small and medium-sized business operator (中小事業者) under Article 10, paragraph (8), item (vi) filing a blue return that is a specified business operator, etc. under Article 2, paragraph (6) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. certified under Article 17, paragraph (1) of that Act (including certification of a plan listed in Article 13 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.).

第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち中小企業等経営強化法(平成十一年法律第十八号)第十七条第一項の認定(食品等の持続的な供給を実現するための食品等事業者による事業活動…

domestic financial institution, etc.

国内金融機関等(こくないきんゆうきかんとう)

A bank or other financial institution with a business office in Japan that a Cabinet Order (政令) specifies (the financial institutions of Article 8, paragraph (1)), or a financial instruments business operator (金融商品取引業者) carrying on Type I Financial Instruments Business (第一種金融商品取引業) under the Financial Instruments and Exchange Act, that has a business office or other office in Japan.

第八条第一項に規定する金融機関又は金融商品取引法第二条第九項に規定する金融商品取引業者(同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。)で、国内に営業所又は事務所を有するもの

group tax sharing full controlling interest

通算完全支配関係(つうさんかんぜんしはいかんけい)

A group tax sharing full controlling interest as defined in Article 2, item 12-7-7 of the Corporation Tax Act: the full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9, paragraph 1 of that Act, or the relationship between subsidiaries that each have such an interest with the parent.

同法第二条第十二号の七の七に規定する通算完全支配関係

specified general incorporated association or similar corporation

特定一般社団法人等(とくていいっぱんしゃだんほうじんとう)

A general incorporated association or similar corporation (一般社団法人等) in which the family-related directors (同族理事) of a decedent made up more than half of all its directors just before the inheritance began, or made up more than half for a total of three years or more within the five years before it.

一般社団法人等であつて次に掲げる要件のいずれかを満たすもの

income tax on business income before adjustment

調整前事業所得税額(ちょうせいまえじぎょうしょとくぜいがく)

The amount a Cabinet Order (政令) specifies as the income tax on an individual's business income, against which the caps on the special income tax credits are set.

事業所得の金額に係る所得税の額として政令で定める金額

tax-exempt cumulative investment contract

非課税累積投資契約(ひかぜいるいせきとうしけいやく)

A contract on recording or keeping listed shares, etc. acquired under a cumulative investment contract (累積投資契約) — one to buy a fixed amount of pre-selected listed shares, etc. regularly and continuously through a financial instruments business operator, etc. (金融商品取引業者等) — that a resident, or a nonresident with a permanent establishment, concludes with it to use the tax exemption of Article 9-8, item (ii) and Article 37-14, providing, among other things set by Cabinet Order (政令), that they are kept in a cumulative investment account (累積投資勘定) that accepts only listed shares, etc. meeting the Cabinet Order's requirements for building assets by regular investment (such as up to 400,000 yen of acquisitions a year), that the operator checks the holder's address at set intervals, that they are sold through or to the operator, and that after twenty years they are moved to another account.

…る上場株式等(当該上場株式等を定期的に継続して取得することにより個人の財産形成が促進されるものとして政令で定める要件を満たすもの(以下第六号までにおいて「累積投資上場株式等」という。)に限り、継続適用届出…

commodity exchange holding company

商品取引所持株会社(しょうひんとりひきじょもちかぶがいしゃ)

A commodity exchange holding company as defined in Article 2, paragraph (11) of the Commodity Derivatives Transaction Act — a stock company that has an incorporated commodity exchange (株式会社商品取引所) as its subsidiary and was set up with, or holds, authorization under Article 96-25 of that Act — limited to those a Cabinet Order (政令) specifies as regulated to a level equal to financial instruments exchange holding companies.

商品先物取引法第二条第十一項に規定する商品取引所持株会社(金融商品取引所持株会社に関する規制と同等の水準にあると認められる規制を受ける者として政令で定める者に限る。)

foreign market derivatives transaction

外国市場デリバティブ取引(がいこくしじょうでりばてぃぶとりひき)

A transaction on a foreign financial instruments market (外国金融商品市場) that is similar to a market derivatives transaction (市場デリバティブ取引), other than one 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.

外国金融商品市場において行う取引であつて、市場デリバティブ取引と類似の取引(金融商品(次項第三号の三に掲げるものに限る。)又は金融指標(当該金融商品の価格及びこれに基づいて算出した数値に限る。)に係る…

corporate number

法人番号(ほうじんばんごう)

The number designated under Article 39(1) or (2) to identify a particular corporation or other organisation.

第三十九条第一項又は第二項の規定により、特定の法人その他の団体を識別するための番号として指定されるもの

prepaid payment instruments for their own business

自家型前払式支払手段(じかがたまえばらいしきしはらいしゅだん)

In Chapter II, a prepaid payment instrument (前払式支払手段) that can be used only to pay for goods or services bought, rented or received from its issuer or from persons closely related to it (密接関係者) in a way a Cabinet Order (政令) sets, or with which goods or services can be claimed only from its issuer.

前払式支払手段を発行する者(当該発行する者と政令で定める密接な関係を有する者(次条第五号及び第三十二条において「密接関係者」という。)を含む。以下こ…

passport

旅券(りょけん)

A passport, refugee travel document or other document in place of a passport (including a travel certificate from a Japanese consular officer) issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document from a competent authority of a region designated by Cabinet Order.

入管法第二条第五号に定める旅券

financial institution

金融機関(きんゆうきかん)

In Article 128, paragraph (3) and the provisions after it, where a financial institution carrying on trust business (信託業務を営む金融機関) is meant: one authorised under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943).

金融機関の信託業務の兼営等に関する法律(昭和十八年法律第四十三号)第一条第一項の認可を受けた金融機関

family corporation

同族会社(どうぞくがいしゃ)

A family corporation as defined in Article 2, item 10 of the Corporation Tax Act; whether a corporation is one is judged as things stood when the act or calculation in question took place.

法人税法第二条第十号の同族会社

order of the competent ministry

主務省令(しゅむしょうれい)

In this Act, an order (命令) issued, as a Cabinet Order (政令) provides, by the Minister of Health, Labour and Welfare or the Prime Minister.

政令で定めるところにより、厚生労働大臣又は内閣総理大臣の発する命令

early leaver

中途脱退者(ちゅうとだったいしゃ)

A person who has stopped being a member of a National Pension Fund (国民年金基金) with a membership period, counted as a Cabinet Order (政令) provides, shorter than the period a Cabinet Order sets — other than one who, on the day they stopped, was entitled to a pension from that fund.

…者(当該加入員の資格を喪失した日において当該基金が支給する年金の受給権を有する者を除く。)であつて、政令の定めるところにより計算したその者の当該基金の加入員期間が政令で定める期間に満たないもの