Search

Search provisions, jump to a law or an article

Search

検索(けんさく)

Searched the Japanese text of the laws as today. Type English to search the English translations instead.

Terms

other persons

他の者(たのもの)

The importer of machinery or other equipment, where the importer is not the person who made it abroad, in the provisions that let that foreign manufacturer undergo the inspection or examination itself when it does not want it carried out for the importer (Article 38, paragraph (2), item (ii), Article 44, paragraph (2) and Article 44-2, paragraph (2), item (ii)).

pneumoconiosis

じん肺(じんぱい)

Pneumoconiosis (じん肺) as defined in Article 2, paragraph (1), item (i) of the Pneumoconiosis Act: a disease consisting mainly of fibrous changes in the lungs caused by breathing in dust.

Special Act

特例法(とくれいほう)

Short name for the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).

former Commercial Code

旧商法(きゅうしょうほう)

The Commercial Code as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.

Short name, in Article 73-4, paragraph 1, item 32, for the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (Act No. 192 of 1999).

commuter

通勤者(つうきんしゃ)

A person with salary income who commutes to work, whose commuting allowance from the employer is tax-free up to the amount a Cabinet Order (政令) sets.

medical care, etc.

診療等(しんりょうとう)

In Article 47-2, paragraph (12), the things listed in Article 207 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) whose cost counts as a medical expense: such as examination or treatment by a doctor or dentist, medicines needed for treatment, admission to a hospital, clinic or maternity home, treatment by licensed practitioners of massage, acupuncture, moxibustion or judo therapy, nursing care by nurses, and help with childbirth by a midwife.

former Commercial Code

旧商法(きゅうしょうほう)

In Article 97-2, paragraph (1), the commercial law of 1899 (商法, Act No. 48 of 1899) as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.

amending Act

改正法(かいせいほう)

In Article 52, paragraph (2), item (ii), short name for the 2011 Act partially amending the Income Tax Act and other laws to build a tax system suited to changes in the structure of the economy and society (Act No. 114 of 2011).

amount received to cover

補塡額(ほてんがく)

An amount that an individual or corporation receives from another party to put toward the salaries, etc. (給与等) of its continuing employees (継続雇用者) — counting, for a nonresident, its place of business, etc. (事業場等) under Article 161, paragraph (1), item (i) of the Income Tax Act, and for a foreign corporation, its head office, etc. (本店等) under Article 138, paragraph (1), item (i) of the Corporation Tax Act — other than grants from the national government or a local government paid as a project under Article 62, paragraph (1), item (i) of the Employment Insurance Act and similar payments, and amounts received in return for services.

hotel business

旅館業(りょかんぎょう)

On the remote islands of Okinawa (離島), the kinds of hotel business (旅館業) a Cabinet Order (政令) specifies, for the special depreciation of facilities used in them.

shares, etc.

株式等(かぶしきとう)

In Article 32, paragraph (2), shares or equity interests (出資) issued by a corporation whose assets are mainly land, etc. (土地等), other than the preferred and specified equity of certain special purpose companies, the investment units of certain investment corporations and the beneficial interests of certain trusts listed in its items.

person with a disability

障害者(しょうがいしゃ)

A person with a disability as defined in Article 2, paragraph (1), item (xxviii) of the Income Tax Act: a person who is usually unable to understand the consequences of their actions because of a mental disability, a blind person, or another person with a mental or physical disability of a kind a Cabinet Order (政令) specifies.

establishment date

設立日(せつりつび)

The day a Cabinet Order (政令) specifies as the day of establishment of a domestic corporation under Article 57, paragraph (11), item (iii) of the Corporation Tax Act, from which the ten years count in the rule in Article 42-4, paragraph (3), item (i) that raises the cap on the experimental research tax credit.

merger, etc.

合併等(がっぺいとう)

Abolition Act

廃止法(はいしほう)

Short name, in Article 71-4(1)(i), for Act No. 146 of 2002, the 2002 law abolishing the law on the Japan Small and Medium Enterprise Corporation (中小企業総合事業団法) and the law on machinery credit insurance (機械類信用保険法), among other things.

Transportation Facilities Development Corporation

事業団(じぎょうだん)

The Transportation Facilities Development Corporation (運輸施設整備事業団) as it existed before it was dissolved under Article 3, paragraph 1 of the supplementary provisions (附則) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, as used in Article 84-3, paragraph 4 on registration of rights that passed from the Shinkansen Railway Holding Corporation (新幹線鉄道保有機構) through it to that Agency.

disaster victim

被災者(ひさいしゃ)

In Article 91-2, paragraph (2), a victim of a natural disaster (自然災害) set by Cabinet Order (政令) under Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims, of a kind a Cabinet Order names, or their heir or another person a Cabinet Order names; stamp tax is not charged on the contracts for transferring real property or building construction contracts they make within five years after the disaster in the cases listed in paragraph (1).

related person

関係人(かんけいにん)

In Article 19, paragraph (2), item (vi), a person 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.

test or evaluation

試験等(しけんとう)

In Article 87, a driver's license test (運転免許試験) on the points in Article 97, paragraph (1), item (ii), or a skills evaluation (技能検定) of driving at a designated driving school (指定自動車教習所).