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Terms

group tax sharing full controlling interest

通算完全支配関係(つうさんかんぜんしはいかんけい)

The full controlling interest (完全支配関係) between a group tax sharing parent corporation (通算親法人) and a group tax sharing subsidiary corporation (通算子法人), limited to the relationship a Cabinet Order (政令) sets under Article 64-9(1), or the relationship between group tax sharing subsidiary corporations that each have such an interest with the parent.

通算親法人と通算子法人との間の完全支配関係(第六十四条の九第一項に規定する政令で定める関係に限る。以下この号において同じ。)又は通算親法人との間に完全支配関係がある通算子法人相互の関係

specified local public entity

特定地方公共団体(とくていちほうこうきょうだんたい)

A local government (地方公共団体) that carries on a free employment placement business (無料の職業紹介事業) under Article 29, paragraph (1).

第二十九条第一項の規定により無料の職業紹介事業を行う地方公共団体

spousal violence

配偶者からの暴力(はいぐうしゃからのぼうりょく)

Physical violence (an unlawful attack that causes harm to life or body), or words and acts with a comparably harmful effect on mind and body, from the spouse (配偶者, which in this Act includes a partner in a de facto marriage not legally registered), including such violence that continues from that person after a divorce (離婚, which includes the end of a de facto marriage) or annulment.

…又は身体に危害を及ぼすものをいう。以下同じ。)又はこれに準ずる心身に有害な影響を及ぼす言動(以下この項及び第二十八条の二において「身体に対する暴力等」と総称する。)

anonymized personal information the administrative entity holds

行政機関等匿名加工情報(ぎょうせいきかんとうとくめいかこうじょうほう)

In Chapter V, anonymized personal information (匿名加工情報) made by processing all or part of the personal information the administrative entity holds (保有個人情報) that makes up a personal information file (個人情報ファイル) meeting the three conditions of Article 60, paragraph (3) — in outline, that the file is entered in the personal information file register (個人情報ファイル簿), that the documents recording it would on a request under the information disclosure laws or an information disclosure ordinance (情報公開条例) be disclosed at least in part or put to third parties for their opinion, and that it can be processed without hindering the entity's work — leaving out, in outline, any part that would be withheld as non-disclosure information (不開示情報).

…に規定する不開示情報(同条第一号に掲げる情報を除き、同条第二号ただし書に規定する情報を含む。以下この項において同じ。)、独立行政法人等情報公開法第五条に規定する不開示情報(同条第一号に掲げる情報を除き、…

representations

表示(ひょうじ)

An advertisement or other representation that a business operator makes, as a means of attracting customers, about the content, terms of trade or other matters of a deal in the goods or services it supplies, and that the Prime Minister designates.

顧客を誘引するための手段として、事業者が自己の供給する商品又は役務の内容又は取引条件その他これらの取引に関する事項について行う広告その他の表示であつて、内閣総理大臣が指定するもの

method

方法(ほうほう)

The method of using a specified electronic data processing system (特定電子情報処理組織): using an electronic data processing system (電子情報処理組織) as referred to in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, after notifying the district director (税務署長) in advance, by a method a Ministry of Finance Order (財務省令) sets.

財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法

salary or other wage

給与等(きゅうよとう)

In Articles 41-3-7 and 41-3-8, salary or other wage as Article 183, paragraph (1) of the Income Tax Act uses the term — salaries, wages, allowances paid to Diet members (歳費), bonuses and other payments of the same nature — from which the payer must withhold income tax.

所得税法第百八十三条第一項に規定する給与等

special controlling shareholder

特別支配株主(とくべつしはいかぶぬし)

A person who, together with the stock companies it wholly owns and similar corporations set by Ministry of Justice Order (法務省令), holds nine tenths or more of the votes in a stock company (or any higher proportion its articles of incorporation set), and who may therefore demand that all other shareholders sell it their shares.

…済株式の全部を有する株式会社その他これに準ずるものとして法務省令で定める法人(以下この条及び次条第一項において「特別支配株主完全子法人」という。)が有している場合における当該者

asset management institution

資産管理機関(しさんかんりきかん)

The other party to the contract that an employer running a corporate-type pension plan (企業型年金) has concluded under Article 8, paragraph (1) for the plan's reserve fund (積立金): a trust company, a financial institution doing trust business, a corporate pension fund, a life insurance company, a federation of agricultural cooperatives or a non-life insurance company.

企業型年金を実施する事業主が第八条第一項の規定により締結した契約の相手方

private lodging business operator

住宅宿泊事業者(じゅうたくしゅくはくじぎょうしゃ)

A person who runs a private lodging business (住宅宿泊事業) after notifying the prefectural governor (都道府県知事) — or, where a city with a health center or special ward (保健所設置市等) has taken over that work, its head — under Article 3, paragraph (1).

次条第一項の届出をして住宅宿泊事業を営む者

electronic certificate for signature or similar record

署名用電子証明書等(しょめいようでんししょうめいしょとう)

From Article 81-5 to the end of its chapter, the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, as Article 224, paragraph (1) of the Income Tax Act defines it and Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to it, which a person receiving interest, dividends or similar payments may send instead of showing an identity document such as a copy of their resident record (住民票の写し).

令第三百三十六条第四項に規定する署名用電子証明書等

semiannual securities report

半期報告書(はんきほうこくしょ)

The report that every company required to submit annual securities reports (有価証券報告書) must submit to the Prime Minister under Article 24-5, paragraph (1) for the first six months of each business year, stating the particulars the table in that paragraph sets for its category, within the period the table sets.

この項の規定により提出すべき報告書

Jointly Managed Trust

合同運用信託(ごうどううんようしんたく)

A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.

信託会社(金融機関の信託業務の兼営等に関する法律(昭和十八年法律第四十三号)により同法第一条第一項(兼営の認可)に規定する信託業務を営む同項に規定する金融機関を含む。)が引き受けた金銭信託で、共同しない多数の委託者の信託財産を合同して運用す…

half premium exemption period

保険料半額免除期間(ほけんりょうはんがくめんじょきかん)

Time as a category 1 insured person (第一号被保険者) for which half the premium did not have to be paid under Article 90-2, paragraph (2) and the other half was paid, other than months later paid up by retroactive payment (追納) under Article 94.

第七条第一項第一号に規定する被保険者としての被保険者期間であつて第九十条の二第二項の規定によりその半額につき納付することを要しないものとされた保険料(納付することを要しないものとされ…

foreign affiliate

国外関連者(こくがいかんれんしゃ)

A foreign corporation with which a corporation has a special relationship (特殊の関係) of a kind a Cabinet Order (政令) specifies, such as one of the two holding directly or indirectly 50% or more of the other's issued shares or capital contributions (not counting those the other holds itself).

…分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係(次項、第五項及び第十項において「特殊の関係」という。)のあるもの

document

書類(しょるい)

In Article 7, a copy of the certificate of residence (住民票の写し) or a certificate of matters stated in it (住民票の記載事項証明書) — a document in which the head of a local government certifies the address, name, date of birth and other matters recorded in the Basic Resident Register — that shows the person is the wife.

当該妻であることを証する事項の記載がある住民票の写し又は住民票の記載事項証明書(地方公共団体の長の住民基本台帳の住所、氏名、生年月日その他の事項を証する書類をいう。以下この条において同じ。)

new construction, etc.

新築等(しんちくとう)

The new construction of a certified house, etc. (認定住宅等) — a certified long-life quality house, a low-carbon building, or a house with specified or improved energy-saving performance, as listed and as a Cabinet Order (政令) specifies — or the acquisition of one never used since it was built.

認定住宅等(次に掲げる家屋をいう。以下この項、第九項、第二十一項から第二十三項まで、第二十六項、第二十八項及び第三十四項において同じ。)の新築又は認定住宅等で建築後使用されたことのないものの取得

group tax sharing subsidiary corporation

通算子法人(つうさんこほうじん)

A domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9(2), that has received the approval under Article 64-9(1) to use the group tax sharing system.

第六十四条の九第二項に規定する他の内国法人であつて同条第一項の規定による承認を受けたもの

Filing Deadline

確定申告期限(かくていしんこくきげん)

The deadline for filing a final tax return under Article 120, paragraph (1), or, where the person dies or leaves Japan during the year, the deadline under Article 125, paragraph (1) or Article 127, paragraph (1).

第百二十条第一項(確定所得申告)(第百六十六条において準用する場合を含む。)の規定による申告書の提出期限をいい、年の…

unlisted share or similar interest

非上場株式等(ひじょうじょうかぶしきとう)

Shares of a company none of whose shares are listed on a financial instruments exchange (金融商品取引所) and that meet the other requirements a Ministry of Finance Order (財務省令) sets, and equity interests in a general partnership company (合名会社), limited partnership company (合資会社) or limited liability company (合同会社) that meet that Order's requirements, as Article 70-7, paragraph (2), item (ii) defines them.

前条第二項第二号に定める株式等