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Terms

first class benefits

第一級給付金(だいいっきゅうきゅうふきん)

The job applicant benefits for day workers (日雇労働求職者給付金) at the daily amount in Article 48, item (i) — 7,500 yen, as changed under Article 49, paragraph (1) — paid where first class stamp premiums (第一級印紙保険料) were paid for 24 days or more in the previous two months.

third class benefits

第三級給付金(だいさんきゅうきゅうふきん)

The job applicant benefits for day workers (日雇労働求職者給付金) at the daily amount in Article 48, item (iii) — 4,100 yen, as changed under Article 49, paragraph (1) — paid where neither item (i) nor item (ii) of that Article applies.

second class benefits

第二級給付金(だいにきゅうきゅうふきん)

The job applicant benefits for day workers (日雇労働求職者給付金) at the daily amount in Article 48, item (ii) — 6,200 yen, as changed under Article 49, paragraph (1) — paid in the cases that item sets, which turn on the days of first, second and third class stamp premiums (印紙保険料) paid in the previous two months.

day of registration of loss of share certificate

株券喪失登録日(かぶけんそうしつとうろくび)

The day on which a lost share certificate is entered in the company's register of lost share certificates.

designated proxy payer

指定代理納付者(していだいりのうふしゃ)

In Article 92-2-2, a person the Minister of Health, Labour and Welfare designates as meeting the requirements of a Cabinet Order (政令) and able to pay insured persons' premiums on their behalf, advancing the money, at the insured person's request.

life mutual aid contract or similar contract

生命共済契約等(せいめいきょうさいけいやくとう)

A life mutual aid (生命共済) contract made by an agricultural cooperative that carries on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (Act No. 132 of 1947), other than those with a mutual aid period shorter than five years that a Cabinet Order (政令) names, or a similar mutual aid contract a Cabinet Order specifies.

corporation taxed on income, etc.

所得等課税法人(しょとくとうかぜいほうじん)

In Article 72-2, paragraph 1, item 1(b), the corporations taxed for enterprise tax (事業税) on income alone: those listed in Article 72-4, paragraph 1, Article 72-5, paragraph 1 and Article 72-24-7, paragraph 7, unincorporated associations, etc. (人格のない社団等), deemed taxable corporations (みなし課税法人), investment corporations (投資法人), specific purpose companies (特定目的会社), and general incorporated associations and foundations other than non-profit-type corporations (非営利型法人).

guardianship over a minor

未成年者の後見(みせいねんしゃのこうけん)

Guardianship (後見) that begins under Article 838, item 1 of the Civil Code — when no one exercises parental authority (親権) over a minor, or the person who does has no authority to manage the minor's property (管理権).

life mutual aid contract or similar contract

生命共済契約等(せいめいきょうさいけいやくとう)

A life mutual aid (生命共済) contract made by an agricultural cooperative that carries on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (Act No. 132 of 1947), other than those with a mutual aid period shorter than five years that a Cabinet Order (政令) names, or a similar mutual aid contract a Cabinet Order specifies.

pre-unification National Public Officers Mutual Aid Association Act

旧効力国共済法(きゅうこうりょくこっきょうさいほう)

The National Public Officers Mutual Aid Association Act as it stood before Article 2 of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 37, paragraph (1) of that Act's supplementary provisions (附則).

former employees' pension fund

旧厚生年金基金(きゅうこうせいねんきんききん)

In Article 19-3, paragraph (1), items (ii) to (iv), a former employees' pension fund as defined in Article 3, item (x) of the supplementary provisions (附則) of the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013).

succeeding parent corporation in a company split

分割承継親法人(ぶんかつしょうけいおやほうじん)

In Article 61-2, paragraphs (5) and (7), a succeeding parent corporation as referred to in Article 2, item (xii)-11: a corporation related to the succeeding corporation in a company split (分割承継法人) by directly or indirectly holding all its issued shares, etc., in a relationship a Cabinet Order (政令) sets.

payer of dividends and similar income

配当等の支払者(はいとうとうのしはらいしゃ)

A person who pays listed-share dividends, etc. (上場株式配当等) as referred to in Article 8-4, paragraph (4), or a person listed in Article 225, paragraph (2), item (i) of the Income Tax Act, who under Article 8-4, paragraph (5) may make the payment notices for one recipient as a single notice covering all interest and dividends paid to that person in the year.

power semiconductors, etc.

パワー半導体等(ぱわーはんどうたいとう)

A semiconductor, other than one that performs computation, whose inherent function is to convert physical phenomena of current, voltage or light into electrical signals or the reverse; under item 2 of Article 42-12-6, paragraph 3 its tax credit of 4,000 yen per wafer equivalent is scaled by a ratio set by Cabinet Order (政令).

foreign financial institution, etc.

外国金融機関等(がいこくきんゆうきかんとう)

A foreign financial institution, etc. as defined in Article 42-2, paragraph (7), item (i): a foreign corporation carrying on banking, financial instruments business or insurance in a foreign state under its laws, a comparable foreign clearing organization in certain cases, a central bank of a foreign state, or an international organization established under an international agreement.

specified financial institution, etc.

特定金融機関等(とくていきんゆうきかんとう)

The corporations Article 42-2, paragraph (7), item (ii) lists: financial institutions, financial instruments business operators, etc. (金融商品取引業者等) and others a Cabinet Order (政令) sets that are financial institutions, etc. under Article 2, paragraph (2) of the Act on Close-Out Netting of Specified Financial Transactions Conducted by Financial Institutions and have an office in Japan; a financial instruments clearing organization (金融商品取引清算機関) where it takes on the debts of certain bond repurchase or securities lending transactions; and the Bank of Japan.

deadline for applying for deferred payment, etc.

延納等申請期限(えんのうとうしんせいきげん)

In Article 70-7-2(14)(x), the day five months after the end of the business-succession period — the due date of inheritance tax, falling due under Article 70-7-2(3)(ii), for which deferred payment or payment in kind under the Inheritance Tax Act (相続税法) is sought.

database for provision

提供データベース(ていきょうでーたべーす)

In Article 201-2, paragraph (4), a database of insurer numbers and insured person numbers (被保険者番号等) that includes other people's, systematically organized so that a computer can search it, whose information is meant to be provided to others; no one may build one as a business except in the cases that paragraph lists.

database for provision

提供データベース(ていきょうでーたべーす)

In Article 194-2, paragraph (4), a database holding other people's insurer numbers and insured persons' codes and numbers (被保険者等記号・番号等), systematically organised for computer search, whose information is meant to be provided to others; no one may build one as a business except in the cases that paragraph lists.

database for provision

提供データベース(ていきょうでーたべーす)

In Article 111-2, paragraph (4), a database of insurer numbers and insured persons' codes and numbers (被保険者記号・番号等) that includes other people's, systematically organized so that a computer can search it, whose information is meant to be provided to others; no one may build one as a business except in the cases that paragraph lists.