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Terms
発行登録追補書類
The document stating the total issue or distribution value, the terms of issue or distribution and other particulars a Cabinet Office Order (内閣府令) specifies, for each public offering or secondary distribution of securities registered by a shelf registration (発行登録), which Article 23-8, paragraph (1) generally requires to be filed with the Prime Minister before the securities are sold in it.
Interest and dividends of the kinds listed in Article 9-3-2, paragraph 1 and specified by Cabinet Order (政令) — such as those on listed shares, distributions of publicly offered investment trusts and interest on specified public and corporate bonds — paid in Japan, other than distributions to which Article 9-4-2, paragraph 1 applies, on which the payment handler withholds income tax under Article 9-3-2.
デリバティブ取引等
In Article 33, the acts its paragraph (3) lists: market derivatives transactions (市場デリバティブ取引) and the intermediation, brokerage or agency in them (or in entrusting them) listed in Article 2, paragraph (8), items (ii) and (iii); over-the-counter derivatives transactions, etc. (店頭デリバティブ取引等); and foreign market derivatives transactions (外国市場デリバティブ取引) together with the same acts in relation to them.
仕入れに係る消費税額
In Chapter III (Articles 30 to 41), the total tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (1) deducts for a business operator's taxable period (課税期間).
A subsidiary company that a bank holding company (銀行持株会社) may have under Article 52-23-2, paragraph (1) despite Article 52-23, paragraph (1), being a company of a kind that paragraph lists, such as one engaged exclusively in services of a special subsidiary company (特例子会社対象業務); a subsidiary of the holding company's subsidiary bank does not count.
特定寄附金
In Article 47-2, paragraph (3), a specified donation as defined in Article 78, paragraph (2) of the Income Tax Act: one of the donations listed there, other than one made in connection with admission to a school, for which the deduction for donations is given.
労働者派遣法
Short name for this Act, the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985), used in the wording it writes into other Acts and in the supplementary provisions of Acts that amended it.
The date for investigating bankruptcy claims (破産債権) that the court sets under Article 31, paragraph (1), item (iii) when it makes the order commencing bankruptcy proceedings, where it has the claims investigated on a date under Article 116, paragraph (2) rather than in writing within a period.
A person as defined in Article 21-9, paragraph (5) of the Inheritance Tax Act: one who has filed the notification electing settlement taxation at inheritance (相続時精算課税) for gifts from a particular donor, the specified donor (特定贈与者).
登録包括信用購入あつせん業者
A corporation registered in the comprehensive credit purchase intermediary register kept at the Ministry of Economy, Trade and Industry; apart from the bodies Article 35-3-60, paragraph (1), item (iv) refers to, only such a corporation may carry on the intermediation of comprehensive credit purchases (包括信用購入あつせん) as a business.
特定贈与等
A gift or bequest of property to a public interest corporation, etc. (公益法人等) that the Commissioner of the National Tax Agency has approved under the second sentence of Article 40, paragraph (1), so that it is treated as not made for income tax purposes.
In Article 86-5, a business operator (事業者) as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act that is a victim of a specified extraordinary disaster (特定非常災害) designated under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster; it may file the notification under Article 9, paragraph (4) of the Consumption Tax Act by a later date the Commissioner of the National Tax Agency sets.
Property other than money that subscribers for shares for subscription contribute in place of money, as the subscription requirements provide, whose value the company must generally have checked by an inspector (検査役) the court appoints.
親事業主
An employer with the special relationship a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets to a stock company, its subsidiary (子会社), that on the application of both the Minister of Health, Labour and Welfare has certified under Article 44, paragraph (1) because the subsidiary meets the criteria listed there; the subsidiary's workers then count as the parent employer's for the employment duty and annual report of Article 43, paragraphs (1) and (7).
機構
The Japan Pension Service (日本年金機構), which carries out the work under the powers of the Minister of Health, Labour and Welfare that Article 204, paragraph (1) lists — among them confirming the acquisition and loss of insured status, setting standard monthly remuneration and standard bonus amounts, receiving notifications and reports, and collecting arrears on the model of national tax collection.
連合会
A Federation of National Health Insurance Associations (国民健康保険団体連合会) as provided in Article 45, paragraph (5) of the National Health Insurance Act.
The inspection under Article 41, paragraph (2) by a registered agency for performance inspections (登録性能検査機関), which a person must undergo to renew the period for which the inspection certificate (検査証) of specified machinery (特定機械等) is valid.
新株予約権
A share option (新株予約権), of a kind a Cabinet Order (政令) specifies, that a person is to be granted under a resolution under Article 238, paragraph (2) of the Companies Act (including a decision on offering matters delegated under Article 239, paragraph (1) and a board resolution under Article 240, paragraph (1)).
対象領置物件
An article that a public prosecutor (検察官) has taken into retention (領置) under the first sentence of Article 12 or of Article 13, paragraph (3) or (7) — a seized article (押収物) the prosecutor considers to be of a kind listed in Article 10, paragraph (1), item (i), such as one produced by the photographing in Article 2, paragraph (1) or a copy of it.
複数事業労働者
A worker employed by two or more businesses whose employers are not the same person; from Article 7(1)(ii) on, the term also covers persons similar to them that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.