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Terms

taxable gross income

課税総所得金額(かぜいそうしょとくきんがく)

The previous year's total income (総所得金額) left after the income deductions under Article 34 (for prefectural inhabitant tax) or Article 314-2 (for municipal inhabitant tax), as Article 35, paragraph 2 and Article 314-3, paragraph 2 define it.

official designated by the Minister for Internal Affairs and Communications

総務省指定職員(そうむしょうしていしょくいん)

An official whom the Minister for Internal Affairs and Communications (総務大臣) designates to question the persons listed in Article 144-38 (light oil delivery tax), Article 396 (fixed assets tax) or Article 72-49-5 or 72-63 (enterprise tax) and to inspect their business books, records and other items, or have them shown or submitted.

notification of continued application

継続適用届出書(けいぞくてきようとどけでしょ)

The notification, carrying the particulars Ministry of Finance Order (財務省令) sets, that a person whose income tax is deferred must file each year with the district tax office director (税務署長) to say that they still hold the covered assets and want the deferral to go on.

specified book-entry corporate bonds, etc.

特定振替社債等(とくていふりかえしゃさいとう)

In Article 41-13, specified book-entry corporate bonds, etc. as Article 5-3(4)(vii) defines them, other than discount bonds (割引債): book-entry corporate bonds (振替社債) listed in Article 66(ii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, together with the similar bonds Article 5-3(4)(vii) adds, other than those whose interest is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.

business year within five years

五年内事業年度(ごねんないじぎょうねんど)

Each business year of a group tax sharing corporation (通算法人), or former one, that began within five years before the day its approval for group tax sharing lapses under Article 64-10, paragraph 5 of the Corporation Tax Act, other than business years that ended before the approval took effect; Article 42-14, paragraph 4 adds the special tax credits taken in those years back to its corporation tax.

functions connected with compensation

補償金関係業務(ほしょうきんかんけいぎょうむ)

In Section 1 of Chapter V, the work of exercising the right to compensation for private sound and visual recording (私的録音録画補償金) on behalf of the right holders, including the work for the projects under Article 104-8, paragraph (1).

documents substituted for part of an annual securities report

報告書代替書面(ほうこくしょだいたいしょめん)

A document, prepared under laws and regulations or a financial instruments exchange's rules, that states part of the particulars an annual securities report (有価証券報告書) must state and that a company submits together with its report, so that, with the Prime Minister's approval, the report need not state those particulars.

purchase and sales of securities, etc.

有価証券売買等(ゆうかしょうけんばいばいとう)

In Article 159, a purchase and sale of securities, a market derivatives transaction or an over-the-counter derivatives transaction.

fake disclosure documents, etc.

虚偽開示書類等(きょぎかいじしょるいとう)

In Article 172-12, paragraphs (1) and (2), the documents or information with false or missing statements that a person submitting disclosure documents, etc. (開示書類提出者等) submits, provides or publishes: for an issuer, disclosure documents for offerings, annual securities reports, etc. or semiannual or extraordinary reports, etc. that are false on a material matter or leave out a material matter that must be stated, or specified information on securities, etc. or issuer information that contains a falsehood, etc.; for a tender offeror, such a tender offer statement, etc.

administrative monetary penalty payment order

課徴金納付命令(かちょうきんのうふめいれい)

In Articles 185-15 and 185-16, a decision under Article 185-7, paragraph (1), (2), (4) to (8) or (10) to (17) ordering payment of an administrative monetary penalty (課徴金), including one changed under Article 185-8, paragraph (6) or (7); where the person does not pay by the deadline in a demand, it is enforced by order of the Prime Minister.

planned refund measures

実施予定返金措置(じっしよていへんきんそち)

The refund measures (返金措置) that a person notified under Article 15, paragraph (1) of a proposed payment order for an administrative monetary penalty (課徴金納付命令) intends to carry out, for which it can seek the Prime Minister's approval under Article 10.

young-old subsidy

前期高齢者交付金(ぜんきこうれいしゃこうふきん)

The grant for persons in the early stage of old age (前期高齢者交付金) that insurers receive under Article 32 of the Act on Assurance of Medical Care for Elderly People to even out the uneven burden that comes from their differing shares of members in the early stage of old age (前期高齢者); where the Japan Health Insurance Association receives one, an amount a Cabinet Order (政令) sets on its basis is taken off the costs on which the national subsidy in Article 153 is worked out.

prospective mid- to long-term resident

予定中長期在留者(よていちゅうちょうきざいりゅうしゃ)

A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.

Level I daily insurance premium amount

第一級保険料日額(だいいっきゅうほけんりょうにちがく)

The daily stamp insurance premium (印紙保険料) for an insured person who is a day laborer (日雇労働被保険者) whose daily wage is 11,300 yen or more: 176 yen under Article 22, paragraph (1), item (i), or that amount as changed under paragraph (2) or (4) of that Article.

Level III daily insurance premium amount

第三級保険料日額(だいさんきゅうほけんりょうにちがく)

The daily stamp insurance premium (印紙保険料) for an insured person who is a day laborer (日雇労働被保険者) whose daily wage is less than 8,200 yen: 96 yen under Article 22, paragraph (1), item (iii), or that amount as changed under paragraph (2) or (4) of that Article.

Level II daily insurance premium amount

第二級保険料日額(だいにきゅうほけんりょうにちがく)

The daily stamp insurance premium (印紙保険料) for an insured person who is a day laborer (日雇労働被保険者) whose daily wage is 8,200 yen or more but less than 11,300 yen: 146 yen under Article 22, paragraph (1), item (ii), or that amount as changed under paragraph (2) or (4) of that Article.

registered agency for performance inspections

登録性能検査機関(とうろくせいのうけんさきかん)

A person registered by the Minister of Health, Labour and Welfare to carry out the performance inspections that renewing the validity of an inspection certificate (検査証) for specified machinery (特定機械等) requires.

the Association of Consultants

コンサルタント会(こんさるたんとかい)

The general incorporated association (一般社団法人) with "Japan Association of Safety and Health Consultants" (日本労働安全衛生コンサルタント会) in its name that Article 87, paragraph (1) allows: one whose members are consultants and which guides and links them nationwide; it must notify the Minister of Health, Labour and Welfare within two weeks of being formed.

liquidator of the estate

相続財産の清算人(そうぞくざいさんのせいさんにん)

In the chapter on the absence of an heir (相続人の不存在), the liquidator of the inherited property (相続財産) whom the family court appoints under Article 952, paragraph (1) where it is not clear whether there is an heir.

calculation of the royalty-equivalent amount

使用料相当額算出(しようりょうそうとうがくさんしゅつ)

In Section 2 of Chapter VI, calculating the amount equivalent to the ordinary royalty under Article 67-3, paragraph (1), for a compulsory license (裁定) to use an unmanaged work made public, etc. (未管理公表著作物等) — one of the tasks the Commissioner of the Agency for Cultural Affairs may have a registered verification body (登録確認機関) carry out.