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Terms

Short-Term Admission for Daily Life Long-Term Care

短期入所生活介護(たんきにゅうしょせいかつかいご)

Admitting a person requiring long-term care at home (居宅要介護者) for a short period to a facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies under Article 5-2, paragraph (4) of the Act on Social Welfare for the Elderly, or to a short-term stay facility for the elderly (老人短期入所施設) under Article 20-3 of that Act, and giving care with bathing, toileting, meals and other daily needs and functional training there.

居宅要介護者について、老人福祉法第五条の二第四項の厚生労働省令で定める施設又は同法第二十条の三に規定する老人短期入所施設に短期間入所させ、当該施設において入浴、排…

business overview report items

事業概況報告事項(じぎょうがいきょうほうこくじこう)

The organizational structure, business outline, financial position and other matters a Ministry of Finance Order (財務省令) specifies for a specified multinational enterprise group (特定多国籍企業グループ), which under Article 66-4-5 a domestic corporation, or a foreign corporation with a permanent establishment, that is a constituent entity of the group must provide electronically within one year after the end of each ultimate parent accounting year.

特定多国籍企業グループの組織構造、事業の概要、財務状況その他の財務省令で定める事項

notification items on the ultimate parent company, etc.

最終親会社等届出事項(さいしゅうおやがいしゃとうとどけでじこう)

In Article 150-3, paragraphs (7) to (9), the information on the ultimate parent company, etc. (最終親会社等) of a specified multinational enterprise group, etc. (特定多国籍企業グループ等) that a Ministry of Finance Order (財務省令) sets, which a reporting corporation relieved under paragraph (3) or (6) of that Article must send electronically to its district tax office within one year and three months after the end of each target accounting year (対象会計年度).

特定多国籍企業グループ等の最終親会社等に関する情報として財務省令で定める事項

inheritance tax subject to deferral

納税猶予分の相続税額(のうぜいゆうよぶんのそうぞくぜいがく)

In Article 70-7-8, the inheritance tax of the special successor donee for inheritance (特例経営相続承継受贈者) worked out, as a Cabinet Order (政令) sets, under Articles 13 to 19 of the Inheritance Tax Act by treating as their taxable value the value of the special covered unlisted shares acquired by inheritance (特例対象相続非上場株式等), computed, where the company or a related company it controls holds shares of foreign companies or other corporations a Cabinet Order names, from the share value at the time of the gift as a Ministry of Finance Order (財務省令) sets.

…該特例認定相続承継会社等が当該外国会社その他政令で定める法人の株式等を有していなかつたものとして財務省令で定めるところにより計算した価額)を前項の特例経営相続承継受贈者に係る相続税の課税価格とみなして、相…

Commissioner of the Immigration Services Agency, etc.

出入国在留管理庁長官等(しゅつにゅうこくざいりゅうかんりちょうちょうかんとう)

In Article 3, the Commissioner of the Immigration Services Agency and the others that Article 4-2, item (i) of the Ministerial Order (省令) enforcing the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (番号利用法施行規則) defines together under this name; a person receiving a specified residence card (特定在留カード) on a mid- to long-term resident's (中長期在留者) behalf must show them the documents Article 3 lists.

行政手続における特定の個人を識別するための番号の利用等に関する法律施行規則(平成二十六年内閣府・総務省令第三号。以下「番号利用法施行規則」という。)第四条の二第一号に規定する出入国在留管理庁長官等

Short-Term Admission for Daily Preventive Long-Term Care

介護予防短期入所生活介護(かいごよぼうたんきにゅうしょせいかつかいご)

A short stay of a person needing in-home support (居宅要支援者), for the prevention of long-term care, at a facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) names under Article 5-2, paragraph (4) of the Act on Social Welfare for the Elderly or at a short-term admission facility for the elderly (老人短期入所施設) under Article 20-3 of that Act, where they receive bathing, toileting, eating and other daily-life support and functional training for a period such an Order sets.

居宅要支援者について、老人福祉法第五条の二第四項の厚生労働省令で定める施設又は同法第二十条の三に規定する老人短期入所施設に短期間入所させ、その介護予防を目的として…

written confirmation of tax exemption for a minor

未成年者非課税適用確認書(みせいねんしゃひかぜいてきようかくにんしょ)

A document a person receives from the district tax office director (所轄税務署長) under Article 37-14-2, paragraphs (12) to (16), stating that the person may set up a tax-exempt management account (非課税管理勘定) in a minor's account (未成年者口座), the person's name and date of birth, and other matters a Ministry of Finance Order (財務省令) sets.

…けた書類で、未成年者口座に非課税管理勘定を設けることができる旨、その者の氏名及び生年月日その他の財務省令で定める事項の記載のあるもの

Preventive Long-Term Care for a Dementia Outpatient

介護予防認知症対応型通所介護(かいごよぼうにんちしょうたいおうがたつうしょかいご)

Bathing, toileting, eating and other daily-life support a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, and functional training, given for the prevention of long-term care, for a period such an Order sets, to a person needing in-home support (居宅要支援者) who has dementia (認知症) and comes to a facility such an Order names under Article 5-2, paragraph (3) of the Act on Social Welfare for the Elderly or to a day service center for the elderly (老人デイサービスセンター) under Article 20-2-2 of that Act.

…者であって、認知症であるものについて、その介護予防を目的として、老人福祉法第五条の二第三項の厚生労働省令で定める施設又は同法第二十条の二の二に規定する老人デイサービスセンターに通わせ、当該施設において、厚…

surplus amount

剰余金額(じょうよきんがく)

A membership company's surplus, calculated under Article 626, paragraph (4), which limits how much a limited liability company may refund or pay out to its members.

第一号に掲げる額から第二号から第四号までに掲げる額の合計額を減じて得た額

vision area

構想区域(こうそうくいき)

An area that a prefecture's medical care plan (医療計画) sets under Article 30-4, paragraph (2), item (vii), following standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets for promoting the differentiation and coordination of bed functions in the region, for which its regional medical care vision (地域医療構想) is drawn up.

第三十条の四第一項に規定する医療計画(以下この条、次条及び第七条の三第一項において「医療計画」という。)において定める第三十条の四第二項第七号に規定する構想区域

specified profit

特定利益(とくていりえき)

In the multilevel marketing rules, all or part of the transaction fees (取引料) paid by other people who resell, sell on consignment or arrange sales of the goods, or who provide or arrange the same kind of services, and of other profits meeting requirements set by order of the competent ministry (主務省令) — the gain used to draw people into multilevel marketing.

その商品の再販売、受託販売若しくは販売のあつせんをする他の者又は同種役務の提供若しくはその役務の提供のあつせんをする他の者が提供する取引料その他の主務省令で定める要件に該当する利益の全部又は一部

electronic or magnetic means

電磁的方法(でんじてきほうほう)

A method using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) specifies.

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて国土交通省令で定めるもの

business implementation plan

事業実施計画(じぎょうじっしけいかく)

A plan for carrying out a specified business (特定事業) set out in an approved zone plan (認定区域計画) under the National Strategic Special Zones Act, of a kind a Ministry of Finance Order (財務省令) specifies, as used in Article 42-10 on special depreciation and tax credits for a corporation carrying out such a business.

認定区域計画に定められた特定事業の実施に関する計画として財務省令で定める計画

family register electronic certificate

戸籍電子証明書(こせきでんししょうめいしょ)

An electronic record (電磁的記録), in a form a Ministry of Justice Order (法務省令) specifies, certifying all or part of what is recorded in a family register (戸籍) kept on magnetic disk (磁気ディスク) under Article 119.

…識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものとして法務省令で定めるものをいう。以下同じ。)

electronic certificate of a removed family register

除籍電子証明書(じょせきでんししょうめいしょ)

An electronic record (電磁的記録) certifying all or part of what is recorded in a removed family register (除かれた戸籍) kept on magnetic disk (磁気ディスク) under Article 119.

第百十九条の規定により磁気ディスクをもつて調製された除かれた戸籍に記録された事項の全部又は一部を証明した電磁的記録

specified managed shares, etc.

特定管理株式等(とくていかんりかぶしきとう)

Shares or bonds of a domestic corporation that an individual held in a specified account (特定口座) as listed shares, etc. (上場株式等) until they ceased to be listed shares, etc., and that from that day on have been kept without a break in a specified management account (特定管理口座) opened with the same financial instruments business operator, etc. (金融商品取引業者等) — recorded in the book-entry register (振替口座簿) for that account or held in its custody.

…た内国法人が発行した株式又は公社債につき当該特定口座から移管により保管の委託がされることその他の財務省令で定める要件を満たす口座をいう。以下この項及び次項において同じ。)に係る振替口座簿(社債、株式等の振…

multiple-job-related accident

複数業務要因災害(ふくすうぎょうむよういんさいがい)

An injury, illness, disability or death of a multiple-job worker (複数事業労働者), including a person similar to one that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, caused by the work of two or more of their businesses.

同項第二号の複数業務要因災害

derivative transaction

デリバティブ取引(でりばてぃぶとりひき)

A derivative transaction as defined in Article 61-5, paragraph 1 of the Corporation Tax Act; item 5 of paragraph 8 of each of Articles 40-4, 40-7, 66-6 and 66-9-2 counts, with listed exceptions, the profit or loss from such transactions of a foreign company within the scope of those Articles.

法人税法第六十一条の五第一項に規定するデリバティブ取引

Home-Visit at Night for Long-Term Care

夜間対応型訪問介護(やかんたいおうがたほうもんかいご)

Bathing, toileting, eating and other daily-life care a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, given at night at the home of a person requiring long-term care at home (居宅要介護者), on regular rounds or when called, by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) names under Article 8, paragraph (2), other than periodic patrol and on-demand home-visit long-term care and nursing (定期巡回・随時対応型訪問介護看護).

…項の政令で定める者により行われる入浴、排せつ、食事等の介護その他の日常生活上の世話であって、厚生労働省令で定めるもの(定期巡回・随時対応型訪問介護看護に該当するものを除く。)

proposing directors at shareholders meeting

総会議案提案取締役(そうかいぎあんていあんとりしまりやく)

A director named by Ministry of Justice Order (法務省令) as having put to a shareholders meeting a share buyback that paid out more than the distributable amount, and who is therefore liable to the company for that payout.

当該株主総会に議案を提案した取締役として法務省令で定めるもの