Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 40(8), the other public interest corporation that receives the property, or the trustee of the public interest trust that takes it as trust property, when a corporation whose public interest authorization was revoked passes on its remaining public-purpose property — treated from then on as the corporation that received the original gift.
A public or corporate bond other than a specified public or corporate bond (特定公社債, as Article 3, paragraph 1, item 1 defines it), as used in Article 41-13-3 where a non-resident or foreign corporation claims exemption for the gain on redemption of a book-entry discount bond.
A book-entry corporate bond (振替社債) under Article 66 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, together with the bonds listed in Article 5-3, paragraph (4), item (vii), (a) to (h).
課税標準等
The tax base, etc. as defined in Article 19, paragraph (1) of the Act on General Rules for National Taxes, a change in which, following a reassessment or determination of corporation tax based on a transaction with a foreign related person at other than the arm's length price, sets the period in Article 66-4, paragraph (27), item (i).
Farmland or grazing land in a productive green land district (生産緑地地区) under the City Planning Act, as Article 70-4, paragraph (2), item (iv)(a) describes it — other than land for which a request for purchase has been made, land not designated or not extended as specified productive green land (特定生産緑地) by the deadline, and land whose designation has been released.
合算対象額
In Article 174-2, paragraphs (10) and (11), the total of the amounts listed in the items of paragraph (1) — the amount of the administrative monetary penalty (課徴金) that paragraph has the Prime Minister order a person to pay for a series of purchases and sales of securities, etc., or orders or entrustments for them, made in violation of Article 159, paragraph (2), item (i).
Short name, in Article 24-2, paragraph (1), for the Act on Special Financial Support to Deal with the Designated Disaster of Extreme Severity (Act No. 150 of 1962).
通常の労働者
In Article 3, paragraph (1), item (ix), the ordinary workers employed at the same place of business with whose weekly working hours and monthly working days a short-time worker's are compared — where the short-time worker does the same kind of work as some of them, only those doing that kind of work, except in cases a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.
Short name, in Article 19, for the Immigration Control and Refugee Recognition Act Enforcement Order (Cabinet Order No. 178 of 1998).
In Article 15, paragraph 1, item 4-2, the statutory tax return due date as defined in Article 2, item 7 of the Act on General Rules for National Taxes: the deadline the national tax laws set for filing a tax return, here for land value tax (地価税).
労働者派遣法
Short name for the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985).
A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.
In Article 77-3, the old-age employees' pension listed in Article 32, item (i) of the Employees' Pension Insurance Act.
In Article 64-9, paragraph (10), item (i), a domestic corporation wholly controlled by the parent corporation (one of those in Article 64-9(2)) that, at the end of its business year containing the day before the special application year (申請特例年度) begins, holds assets subject to fair valuation (時価評価資産) as defined in Article 64-11(1) or other things a Cabinet Order (政令) specifies, other than one listed in Article 64-11(1)(ii).
In Article 28, paragraph (1) and Article 32, paragraph (4), item (i), the specified business operators (特定事業者) listed in Article 2, paragraph (2), item (xxxi): funds transfer service providers as defined in Article 2, paragraph (3) of the Payment Services Act, that is, persons registered under Article 37 of that Act.
In Article 2, paragraph (3), the conciliation (あつせん) and mediation (調停) procedures named in items (i)-4 and (i)-5 of paragraph (1), and the private dispute resolution procedures (民間紛争解決手続) of item (i)-6 conducted by a body the Minister of Health, Labour and Welfare designates.
特定新規株式
In Article 41-18-4(1), the shares set for each kind of specified new small and medium-sized company (特定新規中小会社) in the items of that paragraph, which an individual acquires by paying in when they are issued.
他の対象年度
The covered year (対象年度) of another group tax sharing corporation (他の通算法人) that ends on the last day of the corporation's own covered year, as used in Article 42-13, paragraph 7.
森林経営計画
A forest management plan under Article 11, paragraph (1) of the Forest Act — a five-year plan for managing forests that forest owners, or those entrusted with managing them, draw up and submit to the mayor for certification — certified by the mayor or other authority (市町村長等の認定).
In the division on the entity conversion of a member financial instruments exchange (会員金融商品取引所), the property other than money, set out under Article 101-9, paragraph (1), item (iii), that a subscriber for shares issued upon entity conversion (組織変更時発行株式) delivers in exchange for them.