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The procedure under Article 39, paragraph (1) by which the body setting an administrative order or other order (命令等) publishes the draft and related materials in advance, fixes where and within what period comments (including information) may be submitted, and invites comments from the general public.
特定新株予約権
In Article 29-2, a share option (新株予約権) given under a grant resolution, by contract with the company, to a director, executive officer or employee (or their heir) or to a specified engaged person (特定従事者), whose contract contains the requirements listed in Article 29-2(1) — such as exercise only within the set period, an annual exercise price of no more than 12 million yen, an exercise price not below the share's value at the time of the contract, and no transfer of the option.
The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).
The prefecture where a business's place listed for its category in Article 72-78, paragraph 2 lies (an individual's address, residence or office, a corporation's head office or office, or a place a Cabinet Order (政令) sets), to whose governor the business files its returns of the transfer levy of the local consumption tax (譲渡割) and to which it pays it.
大規模の償却資産
Depreciable assets (償却資産) owned by one taxpayer in a municipality other than a city designated under Article 252-19, paragraph 1 of the Local Autonomy Act, whose total value for fixed assets tax (固定資産税) exceeds the amount the table in Article 349-4, paragraph 1 sets for a municipality of its population; the municipality's tax on them is levied on a base set by that table rather than on their full value.
A demand by which an obligee (債権者) asks the court, under Article 424, paragraph (1), to revoke an act the obligor (債務者) did knowing it would harm the obligee.
第四号厚生年金被保険者
A category IV insured: an insured under Employees' Pension Insurance (厚生年金保険) who is a member of the mutual aid system for private school teachers and staff (私立学校教職員共済制度) under the Private School Personnel Mutual Aid Association Act, for whom the Promotion and Mutual Aid Corporation for Private Schools of Japan (日本私立学校振興・共済事業団) is the implementing organization (実施機関) (Article 2-5, paragraph (1), item (iv)).
登録個別信用購入あつせん業者
A corporation registered in the individual credit purchase intermediary register kept at the Ministry of Economy, Trade and Industry; apart from the bodies Article 35-3-60, paragraph (2), item (iv) refers to, only such a corporation may carry on the intermediation of individual credit purchases (個別信用購入あつせん) as a business.
納税者
A taxpayer who must file a return for and pay the light oil delivery tax (軽油引取税) under the proviso to Article 144-13.
違反者
In Article 174, a person who, in breach of Article 159, paragraph (1), bought or sold securities or carried out market or over-the-counter derivatives transactions, or applied for or entrusted such transactions.
The original determination (原裁決) on a request for review (審査請求), or the disposition (処分) it was about, either of which may be the subject of a request for re-examination (再審査請求).
電子判決書
The electronic or magnetic record (電磁的記録) a court must create when it renders a judgment, recording the main text of the judgment (主文), the facts, the reasons, the date oral argument ended, the parties and their legal representatives, and the court.
特定事業主
An employer that is a member of a business cooperative or association (事業協同組合等) and joins its application for certification under Article 45-3, paragraph (1), limited to employers regularly employing at least the number of workers a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets under Article 43, paragraph (7), and excluding subsidiaries, related companies, related subsidiaries and member employers covered by a certification under Article 44, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraph (1) or Article 45-3, paragraph (1).
A child (児童) other than a child placed in a facility, etc. (施設入所等児童): the children whose custody and support by a parent, guardian of a minor (未成年後見人) or other person entitle that person to child allowance (児童手当) under items (i) to (iii) of Article 4(1).
The document a target company (対象者) — the issuer of the share certificates, etc. (株券等) sought in a tender offer (公開買付け) — must submit to the Prime Minister within the period a Cabinet Order (政令) sets after the public notice starting the tender offer, stating its opinion on the offer and the other matters a Cabinet Office Order (内閣府令) specifies.
In Article 16-2 and Article 16-3, paragraph (1), the companies a bank may have as subsidiary companies (子会社), listed in the items of Article 16-2, paragraph (1), such as other banks and long-term credit banks, securities, insurance and trust companies of the kinds listed, foreign companies in those businesses, and companies carrying on dependent or finance-related services (従属業務, 金融関連業務).
ローン提携販売業者
A person whose business is loan-affiliated installment sales (ローン提携販売).
指定都市
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
The Prime Minister's order under Article 8, paragraph (1) that a business operator pay into the national treasury an administrative monetary penalty (課徴金) for an act subject to administrative monetary penalty (課徴金対象行為), in principle 3% of its sales of the goods or services concerned during the period subject to administrative monetary penalty (課徴金対象期間).
暗号資産
In Article 61, a cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).