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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
The Japan Pension Service (日本年金機構), which the government can have carry out the national pension services and the computer system operation that Article 74 provides for.
An order the Public Safety Commission (公安委員会) gives under Article 5(1) to someone who has breached Article 3 and is likely to do so again, directing them not to repeat the act and to do what is needed to prevent it being repeated.
特定贈与者
The donor of the gifts for which a person filed the notification under Article 21-9, paragraph (2) electing settlement taxation at inheritance (相続時精算課税): a donor aged 60 or over giving to a lineal descendant aged 18 or over who is a presumptive heir (推定相続人).
The prefectural governor's approval under Article 70, paragraph (1) of a general incorporated association whose members are participating corporations, etc. (参加法人等) and others, which sets a medical coordination promotion policy (医療連携推進方針) for hospitals and similar facilities and aims to carry out medical coordination promotion operations (医療連携推進業務).
A body registered by the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) under Articles 96-2 to 96-4 to carry out information processing services (情報処理業務), to which the particulars of a certificate of transfer (譲渡証明書) and certain other certificates may be provided electronically in place of the paper certificate.
免許
A license from the Director of the Prefectural Labour Bureau (都道府県労働局長) under Article 12, paragraph (1), Article 14 or Article 61, paragraph (1) — to be appointed a health manager or an operations supervisor, or to do work such as operating a crane — granted, by issuing a license certificate, to a person who has passed the licensing examination or has other qualifications a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.
内部取引
In Article 40-3-3, an internal dealing as defined in Article 161, paragraph (1), item (i) of the Income Tax Act between a nonresident's permanent establishment in Japan and its other places of business (事業場等).
The unlisted shares or similar interests (非上場株式等) of a special certified succession company (特例認定承継会社) acquired by inheritance or bequest from a special decedent (特例被相続人) by a special business successor heir, etc. (特例経営承継相続人等), for which the inheritance tax return states that the deferral of inheritance tax under paragraph (1) is sought.
An insured person certified as needing long-term care (要介護被保険者) who receives that care at home.
ファイル
A file stored on a computer used by the court, called simply "file" from Article 18-2, paragraph (1) on.
In Chapters VIII and IX, the distribution under Chapter VIII, Section 2 that a bankruptcy trustee (破産管財人) must make without delay to the bankruptcy creditors who have filed claims, once the ordinary period for investigation (一般調査期間) has passed or the ordinary date of investigation (一般調査期日) has ended and the property of the bankruptcy estate (破産財団) has all been realized, except where Article 217, paragraph (1) applies.
公的年金等
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
剰余金の配当等の額
The amount of dividends of surplus, dividends of profits or distributions of surplus listed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (which leaves out, among others, those that reduce capital surplus, those made through a company split by split-off and share distributions) that a domestic corporation receives from a foreign corporation other than a foreign subsidiary (外国子会社) under Article 23-2, paragraph (1) of that Act.
Production process efficiency improvement equipment, etc. as defined in Article 2, paragraph (13) of the Act on Strengthening Industrial Competitiveness.
A determination by the tax office director under Article 32 fixing the tax basis and the tax payable for a national tax assessed by the tax office (賦課課税方式), such as a penalty tax.
特例適用申告書
The document under Article 41-21, paragraph (5) (also applied to foreign corporations by Article 67-16) that a non-resident or foreign corporation submits, through the general partner handling distributions of the investment partnership's income (配分の取扱者), to the head of the competent tax office, stating that it seeks the special rule in Article 41-21, paragraph (1), its name, address, share of the partnership's assets and other matters a Ministry of Finance Order (財務省令) specifies, with documents showing it meets the requirements.
The amount of inheritance tax whose payment is deferred under the grace period (納税猶予分の相続税額), less any part already attributed to property for which the deferral has partly ended under the article.
特定投資家向け有価証券
Securities whose solicitation for acquisition was one only for professional investors (特定投資家向け取得勧誘), or whose solicitation for selling, etc. was one only for professional investors; securities of the same kind from the same issuer as a Cabinet Office Order (内閣府令) sets, and specified listed securities (特定上場有価証券) and securities a Cabinet Order (政令) specifies as circulating similarly — other than securities under any item of Article 24, paragraph (1) and securities a Cabinet Order specifies as unlikely to be held by many professional investors.
保護命令
Any of the court orders this Act provides to protect a victim (被害者): the stay-away order (接近禁止命令) under Article 10, paragraph (1), the orders under Article 10, paragraphs (2) to (4), and the eviction order (退去等命令) under Article 10-2.
In Article 40-3-4, the grace period for paying income tax granted under paragraph (1) of that Article to a nonresident who has applied for mutual agreement under a tax treaty about a correction or determination concerning internal transactions; collateral equal to the deferred amount must be provided unless the tax is 1 million yen or less, the period is three months or less, or special circumstances make it impossible.