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Terms
障害等級
The grade of disability under Article 30, paragraph (2): grade 1 or grade 2, from the more severe, with the state of disability for each set by Cabinet Order (政令).
中型免許
A mid-sized motor vehicle license (中型自動車免許), the class 1 license (第一種免許) needed under Article 85, paragraph (1) to drive a mid-sized motor vehicle (中型自動車); under Article 85, paragraph (2) it also covers semi-mid-sized and standard motor vehicles, special small motor vehicles and general motorized bicycles.
The inspections by the Minister of Health, Labour and Welfare, a prefectural governor or a registered conformity assessment body (登録検査機関) that certain food, additives, apparatus and containers and packages a Cabinet Order (政令) names must pass before they are sold or used in business (Article 25, paragraph (1)), or that may be ordered for products likely to break the rules: further products of a maker whose product was found in breach, imports of the same kind of products made by such a maker, or imports that the conditions where they are produced make likely to be in breach (Article 26, paragraphs (1) to (3)).
The rules of a corporate-type pension plan (企業型年金) that the employer has drawn up and the Minister of Health, Labour and Welfare has approved under Article 3, paragraph (1).
第二次納税義務者
A person who has a secondary tax liability (第二次納税義務) under Articles 11-2 to 11-10 or Article 12-2, paragraph 2 or 3 for local tax collection money (地方団体の徴収金) owed by a taxpayer or special collector (特別徴収義務者), from whom the head of the local government collects it by a written notice stating the amount, the deadline and the place of payment.
平成三十年揮発油軽中量車基準
In Article 90-12, the exhaust gas safety standards a Ministry of Finance Order (財務省令) picks from those set under Article 41(1) of the Road Transport Vehicle Act (道路運送車両法) to apply from 1 October 2018, used in the emissions conditions for gasoline-powered vehicles (揮発油自動車) whose motor vehicle tonnage tax is waived.
The examination, by a registered agency for individual examinations (登録個別検定機関), of each unit of machinery or other equipment listed in Appended Table 3 and specified by Cabinet Order (政令) that its manufacturer or importer, or its foreign manufacturer, must or may undergo (Article 44, paragraphs (1) and (2)); a unit passes only if it meets standards set by a Ministry of Health, Labour and Welfare Order (厚生労働省令).
The basis, set by kind of business in Article 72-48, paragraph 3, for dividing the total tax base of enterprise tax (事業税) of a corporation with offices in two or more prefectures among those prefectures: employee numbers for manufacturing; numbers of offices and employees, line capacity or fixed assets for electricity supply; fixed assets for gas supply and warehousing; track length for railway and tramway businesses; and numbers of offices and employees, half each, for other businesses.
住宅用地
Land of a kind a Cabinet Order (政令) sets used as the site of a building used only for people to live in, or of a partly residential building of a kind a Cabinet Order sets, other than land Article 349-3 (except its paragraph 11) applies to and the sites of poorly managed or specified vacant houses whose owners have received a recommendation (勧告) under the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc.
A demand made under Article 12 of this Act — a qualified consumer organization's (適格消費者団体) demand that a business stop or prevent solicitation of the kinds Article 4 lets consumers rescind contracts over, or the use of contract terms Articles 8 to 10 make void — or under Article 34, paragraph (1) of the Act against Unjustifiable Premiums and Misleading Representations, Articles 58-18 to 58-24 of the Act on Specified Commercial Transactions, or Article 11 of the Food Labeling Act.
特別措置法
Short name for this Act, the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), in the wording that the table in Article 63, paragraph (1) substitutes into the Acts that table lists, for the special corporation tax for reconstruction (復興特別法人税).
第二号厚生年金被保険者
An insured covered by employees' pension insurance (厚生年金保険) who is a member of a National Public Servants Mutual Aid Association (国家公務員共済組合), as Article 2-5, paragraph (1), item (ii) of the Employees' Pension Insurance Act provides; for these insureds the implementing organizations (実施機関), which handle matters such as their status, insured periods, insurance benefits and insurance premiums, are those mutual aid associations and the Federation of National Public Service Personnel Mutual Aid Associations (国家公務員共済組合連合会).
第三号厚生年金被保険者
An insured covered by employees' pension insurance (厚生年金保険) who is a member of a mutual aid association of local government officials (地方公務員共済組合), as Article 2-5, paragraph (1), item (iii) of the Employees' Pension Insurance Act provides; for these insureds the implementing organizations (実施機関), which handle matters such as their status, insured periods, insurance benefits and insurance premiums, are those mutual aid associations, the National Federation of Mutual Aid Associations for Municipal Personnel (全国市町村職員共済組合連合会) and the Pension Fund Association for Local Government Officials (地方公務員共済組合連合会).
In Article 90-5, the settlement, or the exercise, abandonment or transfer, that Article 224-5, paragraph (2) of the Income Tax Act sets for each kind of futures transaction (先物取引): settling a commodity or financial derivatives transaction other than by delivery of the commodity or financial instrument, or exercising, abandoning or transferring the securities in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act.
Any of the expropriations, purchases, replotting dispositions (換地処分), rights conversions (権利変換), acquisitions or extinguishments of assets described in the items of the paragraph that coins the term — Article 33, paragraph (1) for individuals, Article 64, paragraph (1) for corporations.
大型免許
A large motor vehicle license (大型自動車免許), the class 1 license (第一種免許) needed under Article 85, paragraph (1) to drive a large motor vehicle (大型自動車); under Article 85, paragraph (2) it also covers mid-sized, semi-mid-sized and standard motor vehicles, special small motor vehicles and general motorized bicycles.
A request for share distribution (交付要求) that the district director of the tax office (税務署長) makes under Article 86, paragraph 1 by handing a participatory seizure document to the administrative agency, etc. that has already seized the delinquent taxpayer's movables, securities, real property, ships, aircraft, motor vehicles, construction machinery, small vessels or telephone subscription right through its delinquent tax collection procedure (滞納処分).
割賦販売業者
A person whose business is installment sales (割賦販売).
A certificate that the Commissioner of the Immigration Services Agency may issue, on application by a foreign national residing in Japan, stating the income-earning business or paid activities that person may engage in (Article 19-2, paragraph (1) of the Immigration Control and Refugee Recognition Act).
特定石油化学製品
In Article 89-2, benzol and the other petrochemical products a Cabinet Order (政令) specifies, made under the exemption of Article 89-2(1) or made from products so made.