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Terms

small and medium-sized employer's contributions

中小事業主掛金(ちゅうしょうじぎょうぬしかけきん)

Contributions that a small and medium-sized employer (中小事業主) makes under Article 68-2, paragraph (1), regularly and at least once a year, for those of its employees who are participants of the individual-type pension plan (個人型年金加入者) and pay their own contributions through it, with the consent of a union or a representative of the majority of all its employees insured as category I insured persons under Employees' Pension Insurance (第一号厚生年金被保険者), other than those Article 62, paragraph (2) lists.

specified disaster-stricken common land

特定被災共用土地(とくていひさいきょうようとち)

Land that was the site of a sectionally owned building (区分所有に係る家屋) destroyed or damaged by a disaster and whose fixed asset tax (固定資産税) for the disaster fiscal year (被災年度) its owners shared out in agreed proportions under Article 352-2, paragraph 5, other than land divided on or after the day of the disaster; for the next or the following fiscal year, its owners may again agree on proportions, and once the municipal mayor approves, each pays that share of its fixed asset tax.

enforcement against a claim arising from a small claims action

少額訴訟債権執行(しょうがくそしょうさいけんしっこう)

In Division 2 of Subsection 4 (Articles 167-2 to 167-14), enforcement against a monetary claim (金銭債権) that a court clerk (裁判所書記官) carries out on petition, based on a title of obligation (債務名義) from a small claims action (少額訴訟) listed in Article 167-2, paragraph (1), beginning with the clerk's disposition of seizure (差押処分).

first class stamp premiums

第一級印紙保険料(だいいっきゅういんしほけんりょう)

Stamp premiums (印紙保険料) paid at the amount in Article 22, paragraph (1), item (i) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the highest rate, for insured day workers whose daily wage is 11,300 yen or more, at present 176 yen a day — as changed under paragraph (2) or (4) of that Article.

written notification for opening a specified account

特定口座開設届出書(とくていこうざかいせつとどけでしょ)

A notification a resident, or a nonresident with a permanent establishment in Japan, files with the head of a business office of a financial instruments business operator, etc. (金融商品取引業者等) to open a specified account (特定口座), giving the account's name, the office, the kinds of sub-account, a statement that gains on its listed shares, etc. are to be calculated separately, and other matters a Ministry of Finance Order (財務省令) sets.

taxable long-term capital gains

課税長期譲渡所得金額(かぜいちょうきじょうとしょとくきんがく)

The amount of long-term capital gains (長期譲渡所得の金額) on land, buildings and the like held for more than five years, after the deductions in Articles 72 to 87 of the Income Tax Act as reworded by Article 31, paragraph (3), item (iii) where they apply; income tax of 15% of it is charged separately from other income.

report on repurchase

自己株券買付状況報告書(じこかぶけんかいつけじょうきょうほうこくしょ)

The report that an issuer of listed share certificates, etc. (上場株券等) must submit to the Prime Minister by the 15th of the following month for each month covered by a shareholders' meeting or board resolution to acquire its own shares (Article 24-6, paragraph (1)), stating how it bought its own shares that month and other matters a Cabinet Office Order (内閣府令) specifies.

special permanent resident certificate electronic or magnetic record

特別永住者証明書電磁的記録(とくべつえいじゅうしゃしょうめいしょでんじてききろく)

The information that the Commissioner of the Immigration Services Agency (出入国在留管理庁長官) records electronically on a special permanent resident certificate (特別永住者証明書) under Article 8, paragraph (5) of the Special Act (特例法), as Article 14, paragraph (1) of that Act names it.

consumption tax on the tax base amount

課税標準額に対する消費税額(かぜいひょうじゅんがくにたいするしょうひぜいがく)

The consumption tax on the tax base amount (課税標準額) of a taxable period, for each tax rate, that Article 45, paragraph (1), item (ii) requires the final return to state.

conciliation

調停(ちょうてい)

In Section 2 of Chapter III, the conciliation that the Director of a Prefectural Labor Bureau (都道府県労働局長) has the dispute coordinating committee (紛争調整委員会) carry out under Article 24(1), which is conducted by three conciliation commissioners (調停委員).

party to the hearing

被聴取者(ひちょうしゅしゃ)

A foreign national who has been served with, or orally notified of, a notice of hearing of opinions (意見聴取通知書) under Article 22-4, paragraph (3) of the Immigration Control and Refugee Recognition Act before a decision on revoking their status of residence (在留資格).

subsidiary company, etc.

子会社等(こがいしゃとう)

In Article 14-2, item (ii) and Chapters III and IV, a bank's subsidiary companies (子会社) and other companies with a special relationship to the bank that a Cabinet Office Order (内閣府令) specifies.

user registration of the Automated Gates

希望者登録(きぼうしゃとうろく)

Registration under Article 9, paragraph (8) of the Immigration Control and Refugee Recognition Act of a foreign national residing in Japan who is leaving with the intention of coming back and who wishes, on landing again, to have the landing recorded in an electronic file instead of receiving a landing permission seal (証印).

individual labor-related disputes

個別労働関係紛争(こべつろうどうかんけいふんそう)

A dispute between an individual worker and an employer over working conditions or other matters of the working relationship, including a dispute between an individual job seeker and an employer over the recruitment and hiring of workers.

guidelines for the formulation of an action plan

行動計画策定指針(こうどうけいかくさくていししん)

The guidelines that the competent minister (主務大臣) must set under Article 7, following the fundamental principle (基本理念), on drawing up municipal action plans (市町村行動計画), prefectural action plans (都道府県行動計画), general employer action plans (一般事業主行動計画) and specified employer action plans (特定事業主行動計画).

administrative agency that is to become the reviewing agency

審査庁となるべき行政庁(しんさちょうとなるべきぎょうせいちょう)

The administrative agency (行政庁) that is to become the reviewing agency (審査庁) for a request for review (審査請求) under Article 4 or under another Act (法律) or a local ordinance (条例).

category III EPI insured period

第三号厚生年金被保険者期間(だいさんごうこうせいねんきんひほけんしゃきかん)

Time during which a person was a category III EPI insured (第三号厚生年金被保険者): an insured under employees' pension insurance who is a member of a local public officers' mutual aid association (地方公務員共済組合) (Article 2-5, paragraph (1), item (iii)).

report

調書(ちょうしょ)

A report (調書) that Article 59, paragraph (1), (2) or (3) requires to be filed with the district director (税務署長): on insurance benefits and retirement allowances paid, on changes of policyholder on a policyholder's death, and on trusts.

merger, etc.

合併等(がっぺいとう)

In Article 18-4, paragraphs (2), (4), (6) and (8), a merger of corporations or a transfer of business, of the kinds a Ministry of Finance Order (財務省令) specifies, as Article 73, paragraph (1), item (vii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) refers to them, as a result of which a person became an insured member (被共済者) of a retirement allowance mutual aid scheme.

Investigation Affairs

調査事務(ちょうさじむ)

The work of carrying out the investigations a prefectural governor may make, where needed, of a long-term care service provider (介護サービス事業者) that reported its long-term care service information (介護サービス情報), into those parts of the information a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies; the governor can have a body the governor designates (指定調査機関) carry it out (Articles 115-35, paragraph (3) and 115-36, paragraph (1)).