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Terms

issuer of prepaid payment instruments

前払式支払手段発行者(まえばらいしきしはらいしゅだんはっこうしゃ)

An issuer of prepaid payment instruments for its own business (自家型発行者) under Article 3, paragraph (6), or an issuer of prepaid payment instruments for third-party business (第三者型発行者) under Article 3, paragraph (7).

第三条第六項に規定する自家型発行者及び同条第七項に規定する第三者型発行者

supervising organization

監理団体(かんりだんたい)

A Japanese non-profit corporation licensed under Article 23, paragraph (1) to carry on the business of supervision (実習監理): arranging employment for supervising-organization-type technical intern trainees and supervising the organizations that train them.

監理許可(第二十三条第一項の許可(第三十二条第一項の規定による変更の許可があったとき、又は第三十七条第二項の規定による第二十三条第一項第二号に規定する特定監理事業に係る許可への変更があったときは、これらの変更後のもの)をいう。以下同じ…

specified donee

特定受贈者(とくていじゅぞうしゃ)

In Article 70-2, an individual who is liable to gift tax under Article 1-4(1)(i) or (ii) of the Inheritance Tax Act, is 18 or older on 1 January of the year the money for acquiring a home is given, and whose total income (合計所得金額) for that year is 20 million yen or less (10 million yen or less where the home's floor area is below the size a Cabinet Order (政令) sets).

相続税法第一条の四第一項第一号又は第二号の規定に該当する個人のうち、住宅取得等資金の贈与を受けた日の属する年の一月一日におい…

securities registration statement

有価証券届出書(ゆうかしょうけんとどけでしょ)

A securities registration statement: the statement filed under Article 5, paragraph (1) (including as applied under paragraph (5) of that Article) for a public offering or secondary distribution of securities, the documents attached to it under paragraph (13) of that Article, and any amended statement filed under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1).

第五条第一項(同条第五項において準用する場合を含む。以下同じ。)の規定による届出書及び同条第十三項の規定によりこれに添付する書類並びに第七条第一項、第九条第一項又は第十条第一項の規定による訂正届出書

special business successor donee

特例経営承継受贈者(とくれいけいえいしょうけいじゅぞうしゃ)

An individual who acquired unlisted shares or similar interests (非上場株式等) of a special certified gift succession company (特例認定贈与承継会社) by a gift from a special donor (特例贈与者) under paragraph (1) and meets all the requirements this item lists, such as being 18 or older on the date of the gift, holding unrestricted representative authority in the company at the time of the gift, holding together with specially related persons more than half of its voting rights, holding no fewer of its votes than any of those persons (and at least 10% where there are two or three such donees), and keeping all the gifted shares until the gift tax return is due; where there are more than three, only the two or three the company chooses.

特例贈与者から前項の規定の適用に係る贈与により特例認定贈与承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全…

liquor

酒類(しゅるい)

In Chapter VI (special provisions on the Consumption Tax Act and other Acts), liquor as defined in Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree or more, including what can be diluted into such a drink (alcohol of 90 degrees or more aside, unless a licensed liquor manufacturer makes it at its licensed plant as an ingredient of liquor) and a powder that can be dissolved into one.

酒税法第二条第一項に規定する酒類

qualified capital contribution in kind

適格現物出資(てきかくげんぶつしゅっし)

A capital contribution in kind (現物出資) of one of the kinds Article 2, item (xii)-14 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the main assets, employees and business carry over, or one for running a business jointly — other than contributions the item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.

…る資産(以下この号において「国内不動産等」という。)、国内事業所等(内国法人にあつては第六十九条第四項第一号(外国税額の控除)に規定する本店等をいい、外国法人にあつては恒久的施設をいう。)を通じて行う事…

self-regulatory organization

自主規制法人(じしゅきせいほうじん)

In Chapter V, a corporation incorporated under Subsection 1-2 of Section 2 of that Chapter to carry on self-regulatory business (自主規制業務), to which a financial instruments exchange may, with the Prime Minister's authorization, entrust that business.

自主規制業務(前条第二項に規定する自主規制業務をいう。以下この章において同じ。)を行うことを目的として、次節第一款の二の規定に基づいて設立された法人

health insurance-covered medical institution, etc.

保険医療機関等(ほけんいりょうきかんとう)

A hospital, clinic or pharmacy designated by the Minister of Health, Labour and Welfare under Article 63, paragraph (3), item (i) of the Health Insurance Act (a health insurance-covered medical institution (保険医療機関) or pharmacy (保険薬局)), from which an insured person of national health insurance chooses where to receive the benefits for medical treatment (療養の給付).

健康保険法第六十三条第三項第一号に規定する保険医療機関又は保険薬局

secondhand goods dealer

古物商(こぶつしょう)

A person who holds a permit (許可) under Article 3 and runs a business buying, selling or exchanging secondhand goods (古物), for itself or on commission, other than one that does nothing but sell secondhand goods or buy back what it sold from the person it sold them to, or both.

次条の規定による許可を受けて前項第一号に掲げる営業を営む者

farmland

農地(のうち)

In Article 70-4, farmland as defined in Article 2(1) of the Cropland Act (including land treated as farmland where Article 43(1) of that Act treats crop growing as cultivation), together with superficies, farming rights, rights of loan for use and rights of lease over it.

農地法第二条第一項に規定する農地(同法第四十三条第一項の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地並びにこれらの農地の上に存する地上権、永小作権、使用貸借による権利及び賃借権を含む。)

specified shares

特定株式(とくていかぶしき)

In Article 66-13, shares of a special new business pioneer (特別新事業開拓事業者) — a new business pioneer whose business contributes to a specified business activity, as a Ministry of Finance Order (財務省令) sets — that are new shares issued on a capital increase or shares whose acquisition gives, or is expected within three years to give, the acquiring corporation more than half the voting rights, and that meet the other requirements a Cabinet Order (政令) sets.

…(新事業開拓事業者のうち特定事業活動に資する事業を行うものとして財務省令で定める法人をいう。以下この項において同じ。)の株式のうち次に掲げる株式のいずれかに該当するものであることその他の要件を満たすもの…

return of special income tax for reconstruction

復興特別所得税申告書(ふっこうとくべつしょとくぜいしんこくしょ)

The return stating the special income tax for reconstruction (復興特別所得税) that a person filing a final return (確定申告書) for income tax must file under Article 17, paragraph (1) (including one filed after the deadline) or paragraph (2).

第十七条第一項の規定による申告書(当該申告書に係る期限後申告書を含む。)又は同条第二項の規定による申告書

medical institution providing services covered by health insurance, etc.

保険医療機関等(ほけんいりょうきかんとう)

A hospital or clinic (保険医療機関) or a pharmacy (保険薬局) designated by the Minister of Health, Labour and Welfare under Article 63, paragraph (3), item (i) of the Health Insurance Act, from which insured persons of late-stage elderly medical care (後期高齢者医療) receive benefits for medical treatment (療養の給付).

健康保険法第六十三条第三項第一号に規定する保険医療機関(以下「保険医療機関」という。)又は保険薬局

Amended Return

修正申告書(しゅうせいしんこくしょ)

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項(修正申告)に規定する修正申告書

forestry business heir

林業経営相続人(りんぎょうけいえいそうぞくにん)

An individual who acquired by inheritance or bequest all the forests (山林) in an area covered by a specified forest management plan (特定森林経営計画) that the decedent held just before the inheritance began, and who meets all of these: being a presumptive heir just before then; keeping all those forests and managing them under the plan until the inheritance tax return is due (or until death, if earlier); and meeting the requirements a Ministry of Finance Order (財務省令) sets for managing them properly and reliably.

被相続人から前項の規定の適用に係る相続又は遺贈により当該被相続人が当該相続の開始の直前に有していた全ての山林(特定森…

identity confirmation information

本人確認情報(ほんにんかくにんじょうほう)

The name and its kana reading, date of birth, sex, address, Individual Number (個人番号) and resident record code (住民票コード) on a person's certificate of residence (住民票), or on one that has been deleted, together with details of the entries that Cabinet Order (政令) sets — the information a municipal mayor passes to the prefectural governor under Article 30-6.

住民票に記載されている同条第一号から第三号まで、第七号、第八号の二及び第十三号に掲げる事項(住民票の消除を行つた場合には、当該住民票に記載されていたこれらの事項)並びに住民票の記載等に関する事項で政令で定めるもの

special certified gift succession company

特例認定贈与承継会社(とくれいにんていぞうよしょうけいがいしゃ)

A company that is a small and medium-sized enterprise under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises with a special certification for business succession (特例円滑化法認定) (or one a Ministry of Finance Order (財務省令) treats as taking its place, as after a merger), which, at the time of the gift under paragraph (1), meets all the requirements this item lists: at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.

…滅した場合その他の財務省令で定める場合には、当該会社に相当するものとして財務省令で定めるもの)で、前項の規定の適用に係る贈与の時において、次に掲げる要件の全てを満たすもの

real estate transaction specialist

宅地建物取引士(たくちたてものとりひきし)

A person who has been issued a real estate transaction specialist identification card (宅地建物取引士証) under Article 22-2, paragraph (1), which a person registered under Article 18, paragraph (1) can apply for to the prefectural governor who registered them.

第二十二条の二第一項の宅地建物取引士証の交付を受けた者

condominium unit

区分建物(くぶんたてもの)

A structurally separate part of a single building that can be used on its own as a home, shop, office, warehouse or other building use and that is an exclusively owned part (専有部分) under Article 2(3) of the Act on Building Unit Ownership (Act No. 69 of 1962), including one made a common element (共用部分) under Article 4(2) of that Act.

…て、建物の区分所有等に関する法律(昭和三十七年法律第六十九号。以下「区分所有法」という。)第二条第三項に規定する専有部分であるもの(区分所有法第四条第二項の規定により共用部分とされたものを含む。)