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Terms
In Article 41-14 and Article 41-15, the settlement, or the exercise, abandonment or transfer, that Article 41-14(1) sets for each kind of futures transaction (先物取引) it lists — commodity derivatives, financial instruments derivatives, and the acquisition of covered warrants and similar securities — whose income is taxed separately at 15 percent.
An expropriation, etc. (収用等) or a disposition by replotting, etc. (換地処分等) through which a corporation receives compensation, consideration, settlement money or assets under the provisions of Article 64 or 65.
A business cooperative or association (事業協同組合等) that, on its own application and that of its specified employers (特定事業主), the Minister of Health, Labour and Welfare has certified under Article 45-3, paragraph (1) as meeting, with them, the criteria listed there; the workers of its specified employers then count as its own for the employment duty and annual report of Article 43, paragraphs (1) and (7).
In Article 5-2, the document stating the name of the partnership or trust, the name and address of the person running the partnership or the trustee, and other particulars a Ministry of Finance Order (財務省令) sets, that must be filed for a nonresident or foreign corporation to receive interest on book-entry government or local government bonds held in partnership property or trust property free of tax.
A decision a public prosecutor (検察官) makes under Article 11-2, item (ii), where an electronic or magnetic record in custody (保管電磁的記録) is of a kind listed in item (i) of that Article, not to permit copying, despite Article 123-2, paragraph (1) of the Code of Criminal Procedure as Article 222, paragraph (1) or Article 513, paragraph (6) of that Code applies it, of that record, of any covered electronic or magnetic record (対象電磁的記録) among the other records provided under the same order, or, where those other records cannot all be checked, of all of them.
The domestic source income (国内源泉所得) of a foreign corporation described in Article 138, paragraph (1), item (i): the income attributable to its permanent establishment (恒久的施設) in Japan, worked out as if the permanent establishment were an enterprise independent of the corporation.
特定継続的役務提供等契約
Either a specified continuous service contract (特定継続的役務提供契約) or a sales contract for specified rights (特定権利販売契約).
シルバー人材センター連合
A general incorporated association or foundation with two or more silver human resources centers (シルバー人材センター) as members that a prefectural governor (都道府県知事) has designated under Article 44, paragraph (1) to carry out, over a wider area, the work Article 38, paragraph (1) gives those centers.
現有旅券
The ordinary passport (一般旅券) that a person applying for a new one under Article 10(1) or Article 11 currently holds.
適格機関投資家取得有価証券一般勧誘
A solicitation with a view to delivering existing securities (有価証券交付勧誘等) that a qualified institutional investor (適格機関投資家) makes to persons who are not qualified institutional investors, involving securities whose original solicitation fell under one of the cases listed in Article 4, paragraph (2) (in the cases in items (ii) and (iv), only securities acquired by qualified institutional investors left out of the count of persons solicited).
委員
In Articles 19-4 to 19-9 of this Act, a member of the Central Labour Relations Commission (中央労働委員会).
参加人
A person who takes part in the procedure of a hearing (聴聞) because the presiding official (主宰者) asked or allowed them to under Article 17, paragraph (1): someone other than the relevant person (当事者) who is found, in light of the laws and regulations (法令) the adverse disposition (不利益処分) rests on, to have an interest in that disposition.
関連商品
Goods that a Cabinet Order (政令) designates as goods a service recipient or purchaser (特定継続的役務提供受領者等) needs to buy for the provision of specified continuous services (特定継続的役務) by the service provider or seller.
A person listed in Article 396, paragraph 1, item 1 — one liable, or appearing to be liable, for fixed assets tax (固定資産税) — whom an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
An expropriation, purchase, replotting disposition (換地処分), rights conversion (権利変換) or exchange under the items of Article 65, paragraph (1), by which a corporation acquires the assets in exchange (交換取得資産).
The period 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.
An opinion of the certification committee (認定審査会) under Article 27, paragraph (7), item (ii) or Article 32, paragraph (6), item (ii), including as other provisions apply them, or under the second sentence of Article 30, paragraph (1) or Article 33-3, paragraph (1), entered on an insured person's certificate of insured person (被保険者証), which a designated in-home service provider (指定居宅サービス事業者) must try to take into account (Article 73, paragraph (2)).
In Article 42-4(8), each business year of a group tax sharing corporation (通算法人) that began within three years before its carryforward business year (繰越適用対象事業年度) and was an eligible business year under the small and medium-sized enterprise research and development credit of Article 42-4(4).
A person holding the permission of the Minister of Health, Labour and Welfare under Article 30, paragraph (1) to carry on a paid employment placement business (有料の職業紹介事業).
Leave from work that a staff member of an agency engaged in administrative execution (行政執行法人) takes, with the agency head's approval, to care for a family member requiring caregiving (要介護家族), within periods the head designates of no more than three times and 93 days in total for each continuing spell of need (Article 61, paragraphs 3 and 4).