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Terms

Approved Real Estate Broker

認可宅地建物取引業者(にんかたくちたてものとりひきぎょうしゃ)

A real estate broker that has the Minister of Land, Infrastructure, Transport and Tourism's approval under Article 50-2, paragraph (1) to act as agent or intermediary on transaction decisions left to it (取引一任代理等).

income tax subject to deferral

納税猶予分の所得税額(のうぜいゆうよぶんのしょとくぜいがく)

In Article 137-3, the income tax that arises because securities or unsettled transactions passed to a nonresident by gift, inheritance or bequest are treated as sold or settled under Article 60-3 — the tax as computed minus the tax as it would be without that rule — whose payment may be deferred.

governor of the prefecture where the disaster has occurred or is likely to occur

災害発生都道府県知事(さいがいはっせいとどうふけんちじ)

In Article 74-3, the governor of a prefecture where a disaster has occurred or is likely to occur, whom the Prime Minister may be asked to have the governors of other prefectures support.

securities-related derivatives transactions

有価証券関連デリバティブ取引(ゆうかしょうけんかんれんでりばてぃぶとりひき)

The transactions listed in Article 28, paragraph (8), items (iii) to (v): market derivatives transactions and over-the-counter derivatives transactions based on securities or securities indicators — futures, forwards, index-difference, option and swap transactions and similar ones a Cabinet Order (政令) specifies — and similar transactions on foreign financial instruments markets.

old shares

旧株(きゅうかぶ)

Shares a resident holds in a company that carries out a share exchange or share transfer, for which the resident receives shares in the resulting wholly owning parent company.

monies or other assets

金銭等(きんせんとう)

The money and other assets described in Article 25, paragraph (1) (amounts treated as dividends) that a Cabinet Order (政令) specifies, other than the part treated as a dividend, together with money a Cabinet Order specifies, whose recipients in Japan and payers are subject to the rules paragraph (1) of Article 224-3 sets for sellers of shares.

hospitalization, etc.

入院等(にゅういんとう)

In Article 55, any of the stays its paragraph (1) lists: admission to a hospital or clinic; admission to a support facility for persons with disabilities (障害者支援施設) or another facility named by ministerial order (主務省令), or to the facility of the Nozominosono national center for persons with severe intellectual disabilities; admission to a nursing home or special nursing home for the elderly (養護老人ホーム, 特別養護老人ホーム) where placed there by the admission measures (入所措置) the item names; and moving into a specified facility (特定施設) or admission to a long-term care insurance facility (介護保険施設) under the Long-Term Care Insurance Act.

certificate of moving out

転出証明書(てんしゅつしょうめいしょ)

The certificate of moving out that the mayor of a person's former municipality issues — the document on a change of address that Article 22, paragraph (2) of the Residential Basic Book Act requires a person to attach to their moving-in notification (転入届).

business of public offering, etc.

募集等業務(ぼしゅうとうぎょうむ)

In Article 175-2, paragraph (1), item (ii) and paragraph (2), item (ii) and Article 185-7, paragraphs (12) and (13), business consisting of handling a public offering or secondary distribution, or a private placement or solicitation for selling, etc. only for professional investors, of specified securities, etc. (特定有価証券等) (the acts in Article 2, paragraph (8), item (ix)).

city with a health center or special ward

保健所設置市等(ほけんじょせっちしとう)

A city that has set up a public health center (保健所), or a special ward (特別区).

reference documents for shareholders meetings

株主総会参考書類(かぶぬしそうかいさんこうしょるい)

The documents with information useful for voting that directors must give shareholders with the notice of a shareholders meeting when votes may be cast in writing or electronically.

selected specified planned forest

選択特定計画山林(せんたくとくていけいかくさんりん)

The specified planned forest (特定計画山林) acquired by inheritance or bequest (including gifts from the decedent to which Article 21-9, paragraph (3) of the Inheritance Tax Act applies) that an heir, etc. of specified planned forest (特定計画山林相続人等) chooses, in the way a Cabinet Order (政令) sets, for the rule of Article 69-5, under which the value counted in the inheritance tax base is 95% of its value where the heir keeps all of it until the filing deadline or in comparable cases a Cabinet Order sets.

user of anonymized medical care-related information

匿名診療等関連情報利用者(とくめいしんりょうとうかんれんじょうほうりようしゃ)

A person who has been provided with anonymized medical care-related information (匿名診療等関連情報) under Article 150-2, paragraph (1) and uses it, and who must not try to identify the people it concerns.

meeting

会議(かいぎ)

In Article 115-48, the meeting a municipality (市町村) is to try to set up, made up of long-term care support specialists (介護支援専門員), people with expert knowledge of health, medical care and welfare, commissioned welfare volunteers (民生委員) and other people, bodies and organizations concerned, to carry out effectively the project of comprehensive and continuous support in Article 115-45, paragraph (2), item (iii).

public bonds

公債(こうさい)

In Article 4, paragraphs (1) and (3), national government bonds and local government bonds of the kinds a Cabinet Order (政令) sets, bought by a person with a disability, etc. (障害者等) living in Japan whose interest may be exempt from income tax.

hospitalization, etc.

入院等(にゅういんとう)

In Article 116-2, any of the stays its paragraph (1) lists: admission to a hospital or clinic; admission to a child welfare institution, or to a nursing home or special nursing home for the elderly, where placed there by the admission measures (入所措置) the items name; admission to a support facility for persons with disabilities or another facility named by ministerial order (主務省令), or to the facility of the Nozominosono national center for persons with severe intellectual disabilities; and moving into a specified facility (特定施設) or admission to a long-term care insurance facility (介護保険施設) under the Long-Term Care Insurance Act.

applicant

申請者(しんせいしゃ)

In Article 23, paragraph (7), Article 24 and Article 25, a person seeking the license under Article 23, paragraph (1) to carry on supervising business (監理事業).

dividend date

配当日(はいとうび)

The day on which a resident is to receive payment of dividends of surplus, etc. (剰余金の配当等) — the dividends of surplus, dividends of profits or distributions of surplus of Article 24, paragraph (1) of the Income Tax Act — from a foreign corporation; the deduction of Article 40-5 or 40-8 is made from the dividend income of the year that includes it.

semiconductor

半導体(はんどうたい)

A semiconductor as referred to in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness, one of the products for strengthening the base of industrial competitiveness (産業競争力基盤強化商品) that the Act describes.

disaster, etc.

災害等(さいがいとう)

A disaster (an earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies) referred to in item (i) or (ii) of the preceding paragraph, or an event under Article 2, paragraph (5), items (i) to (iv) of the Small and Medium-sized Enterprise Credit Insurance Act referred to in item (iii) or (iv) of that paragraph.