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In Chapter III, a person who holds the reproduction right in Article 21 or the public transmission right in Article 23, paragraph (1) of a work, and who may grant print rights (出版権) in it.
組織的犯罪処罰法
Short name for the Act on Punishment of Organized Crimes and Control of Proceeds of Crime (Act No. 136 of 1999).
The business of receiving earnest money (手付金等) on a real estate broker's behalf in the sale of a building lot or building (other than sales covered by Article 41, paragraph (1)) and holding an amount of money equal to what the broker received.
In Article 90-2, paragraph (2), the redemption money or a similar asset (償還金等), as Article 224-3, paragraph (4) of the Income Tax Act defines it, of the bonds Article 352-2, paragraph (2) of the Order for Enforcement of the Income Tax Act (所得税法施行令) lists: bonds issued at a discount, separated principal and separated interest bonds, and interest-bearing bonds whose issue price is at or below a ratio of face value that a Ministry of Finance Order (財務省令) sets.
Land temporarily used for roads, etc. as defined in Article 70-4, paragraph 18: land for a road, waterway, railway or other facility used temporarily for a road, river or railway project, or a similar project the competent minister certifies, where that minister certifies that no other land could serve.
任意電子開示手続
In Chapter 2-4, the filing procedures under Article 4, paragraph (6) (including as Article 23-8, paragraph (4) applies it) and Article 27-5, item (ii), and other procedures a Cabinet Order (政令) specifies, including submitting the documents that must accompany them, whose filers' devices the electronic data processing system for disclosure (開示用電子情報処理組織) connects to the Cabinet Office (内閣府) computer.
Information correcting specified information on securities (特定証券情報) that an issuer has provided or published under Article 27-31, paragraph (2), which it must provide or publish, as a Cabinet Office Order (内閣府令) sets, when something in it needs correcting within one year after it was provided or published (or within a period that Order sets).
譲渡割の中間納付額
The transfer levy of the local consumption tax (譲渡割) that a business must pay for a taxable period by its interim returns under Article 72-87, as changed by a later return or a reassessment (更正), which is subtracted from the amount stated on its final return.
特定特別徴収義務者
A special collection agent (特別徴収義務者) that a municipal mayor has designated under Article 321-4, paragraph 1 or 5 and that gave its salary payment report (給与支払報告書) electronically, under Article 317-6, paragraph 5 (as to its item 1) or through Article 747-2, paragraph 1; where it asks, the mayor must send it the notice of the amounts to be collected from its employees through the electronic data processing system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), in place of the notice under paragraph 1.
The domestic source income (国内源泉所得) of a nonresident with a permanent establishment in Japan listed in Article 164, paragraph (1), item (i), (a): income attributable to the permanent establishment (Article 161, paragraph (1), item (i)) and profits distributed under a partnership contract (組合契約) from a business carried on through a permanent establishment (Article 161, paragraph (1), item (iv)).
In Article 35, paragraphs (4) to (7), a qualified consumer organization (適格消費者団体) that the Prime Minister has designated under paragraph (1), (6) or (7) of that Article to take over a right to demand an injunction (差止請求権) held by another organization.
旅客自動車運送事業
A business of carrying passengers by motor vehicle for payment to meet others' demand, as Article 2, paragraph (3) of the Road Transportation Act defines it: the general services listed in Article 3 of that Act — shared-ride, chartered and hired-car — and specified services for a particular party.
組合契約に基づく利益
In Article 89, the profit listed in Article 161, paragraph (1), item (iv) of the Income Tax Act: profit from a business carried on through a permanent establishment (恒久的施設) under a partnership contract (組合契約) of Article 667, paragraph (1) of the Civil Code, or a similar contract a Cabinet Order (政令) specifies, that a partner receives as a distribution under that contract, of the kinds a Cabinet Order specifies.
In Article 100-5, the measures to collect arrears and related authority (滞納処分等) and the powers in Article 100-4, paragraph (1), item (xxx) that the Minister of Health, Labour and Welfare has decided under paragraph (3) of that Article to exercise personally, together with those of the powers that item leaves to a Ministry of Health, Labour and Welfare Order (厚生労働省令) which such an Order names; the Minister may delegate them to the Minister of Finance where, for example, a person liable to pay may be hiding assets.
In Article 109-5, the dispositions for arrears, etc. (滞納処分等) and the other powers the Minister of Health, Labour and Welfare has decided under Article 109-4, paragraph (3) to exercise personally, with further powers a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which Article 109-5 lets the Minister delegate to the Minister of Finance.
認定特定非営利活動法人
A certified specified nonprofit corporation as defined in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities.
In Chapter II, securities offered in a secondary distribution (有価証券の売出し) at a time when disclosure has been made for them as Article 4, paragraph (7) describes, other than distributions with a total offer price under 100 million yen and others a Cabinet Office Order (内閣府令) specifies.
In Article 23-13, a solicitation with a view to issuing new securities or delivering existing securities that falls under one of the cases listed in paragraph (1) of that Article, made to qualified institutional investors (適格機関投資家); whoever makes it must tell the other party that no notification under Article 4, paragraph (1) has been made, and other matters a Cabinet Office Order (内閣府令) specifies.
犯罪による収益の移転防止
Preventing the transfer of criminal proceeds (犯罪による収益), the aim Article 1 of the Act on Prevention of Transfer of Criminal Proceeds sets for it.
Interest and similar income (利子等, as in Article 23, paragraph (1) of the Income Tax Act) on public and corporate bonds issued outside Japan — other than foreign-currency bonds (外貨建公社債) — or on beneficial interests in bond investment trusts (公社債投資信託), paid outside Japan and due to be received on or after 1 January 2016, other than the kinds listed in Article 3, paragraph (1), items (i) and (ii).