Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A person whose plan for implementing refund measures (実施予定返金措置計画) the Prime Minister has approved under Article 10, paragraph (1).
対象事業主
In Article 26, an employer who employed a person to whom Article 22, paragraph (5) of the Employment Insurance Act applies (特例対象者) but did not file the notification under Article 4-2, paragraph (1) although its insurance relationship (保険関係) for employment insurance (雇用保険) existed, including whoever has taken over that business; it may pay special payment insurance premiums (特例納付保険料) under that Article.
労働者派遣
In Section 2 of Chapter II (Service Licensing) and Article 23, paragraphs (2), (4) and (5), worker dispatch (労働者派遣) carried on as a business — having workers one employs work for another person under that person's direction and orders, while they stay in one's own employment.
給与所得者
A person who must file the declaration Article 194, paragraph 1 of the Income Tax Act requires of a resident receiving salary, etc. (給与等) in Japan, which is filed through the payer before the first salary payment of each year.
納付等事務
The work of paying in specified collection money (特定徴収金) — local tax collection money (地方団体の徴収金) that a taxpayer or special collector (特別徴収義務者) pays by a method a Ministry of Internal Affairs and Communications Order (総務省令) sets — which a payment agent designated by the Local Tax Joint Organization (機構指定納付受託者) may do on the payer's behalf.
In Article 47-2, paragraph (11), item (i), a specialized training college (専修学校) or miscellaneous school (各種学校) referred to in Article 2, paragraph (1), item (xxxii), (b) of the Income Tax Act: one set up by the State, a local government, a school corporation or a similar body.
In Article 44(4) and (5), a qualified company split (適格分割), qualified capital contribution in kind (適格現物出資) or qualified in-kind distribution (適格現物分配).
主宰受託者
Where a trust taxed as a corporation (法人課税信託) has two or more trustees, the trustee that presides over its trust affairs (信託事務): it files the notifications Articles 148, 149 and 149-2 require, and the other trustees are jointly liable for the corporation tax it must pay (Article 152).
An expropriation, purchase or exchange described in the items of Article 33-2, paragraph 1 — such as expropriation under the Expropriation of Land Act and similar laws, or an exchange of land in a land improvement project — by which an individual's asset is transferred, as used in the subsection of this Act on the special rules for such transfers.
Substitute assets (代替資産) and other assets an individual acquires through the transfers by expropriation, exchange and similar events covered by Article 33-6, including the building parts and rights listed in its paragraph 1, for which that Article sets how depreciation and acquisition cost are worked out under the Income Tax Act.
An investment trust (投資信託) or a specified trust that issues beneficiary certificates (特定受益証券発行信託).
民間国外債
In Article 41-13, paragraphs (3) and (4), a private foreign bond as referred to in Article 6, paragraph (4): a bond issued outside Japan by a corporation, with its interest paid outside Japan — for a foreign corporation, only one a Cabinet Order (政令) sets as relating to business it carries on through a permanent establishment (恒久的施設), issued on or after 1 April 1998.
In Article 41-16-2, paragraphs (3) and (4), a public pension or retirement package as Article 203-2 of the Income Tax Act refers to it — one defined in Article 35, paragraph (3) of that Act — paid to a resident.
An amount equal to the difference referred to in Article 104, paragraph (1) or Article 118-24 of the Urban Renewal Act, paid to a corporation in respect of the rights it acquired through a rights conversion (権利変換) in a Category I urban redevelopment project (第一種市街地再開発事業).
納税申告書
In Article 66-4, paragraph (27), a tax return (納税申告書) as defined in Article 2, item (vi) of the Act on General Rules for National Taxes, other than a return filed by the deadline (期限内申告書) under Article 17, paragraph (2) of that Act, filed for corporation tax on the basis of the facts in item (i).
投資信託法
Short name for the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), used in Article 68-3-3, paragraph (1).
Farmland or grazing land, or land expected to become such within one year, in the areas listed in Article 70-4, paragraph 2, item 3(a) to (c), other than the farmland under the gift tax deferral, that the donee held on the day of a transfer by expropriation or exchange (収用交換等) of deferred farmland in those areas (excluding land acquired before the gift), as used in Article 70-4, paragraph 16 on replacing, within one year, farmland transferred that way.
死亡等の日
In Article 70-6, the earlier of a farming heir's (農業相続人) tax payment deferral deadline (納税猶予期限) and the day the heir makes a gift of the farmland.
普通仮免許
A provisional standard motor vehicle license (普通自動車仮免許), the provisional license (仮免許) that under Article 87 lets a person who does not hold the full license drive a standard motor vehicle (普通自動車) for practice, or in a driving test or skills evaluation (技能検定).
リース物件
In Article 10, paragraph (2), item (xviii), the machinery or other object (物件) that a bank lets another party use under a lease contract of the kind that item describes.