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Terms

farmland, etc. within an urbanization promotion area

市街化区域内農地等(しがいかくいきないのうちとう)

In Article 70-6, farmland or meadow and grazing land located within an urbanization promotion area (市街化区域) under Article 7(1) of the City Planning Act (都市計画法).

physical violence, etc.

身体に対する暴力等(しんたいにたいするぼうりょくとう)

In Article 1, paragraph (1) and Article 28-2, physical violence (an unlawful attack on the body that causes harm to life or body) or words and acts with a comparably harmful effect on a person's mind and body.

specified engaged person's specified shares

特定従事者の特定株式(とくていじゅうじしゃのとくていかぶしき)

In Article 29-2(5), the specified shares (特定株式), other than a director's, that a person who used the tax deferral holds when leaving Japan (国外転出) and whose value at that time exceeds their acquisition cost, of the kind a Cabinet Order (政令) sets; they are treated as sold when the person leaves.

heir acquiring the decedent's residence

居住用家屋取得相続人(きょじゅうようかおくしゅとくそうぞくにん)

In Article 35(6) to (9), an heir, including a universal legatee (包括受遺者), who acquired by inheritance or bequest the house used as the decedent's residence (被相続人居住用家屋) or its site.

special depreciation provisions

特別償却に関する規定(とくべつしょうきゃくにかんするきてい)

The provisions listed in Article 52-2, paragraph (1): paragraph (1) of each of Articles 42-6, 42-10, 42-11, 42-11-2, 42-12, 42-12-4, 42-12-6 and 42-12-7, Articles 43 to 47, and the other provisions a Cabinet Order (政令) specifies as setting special rules for depreciable assets.

financial instruments business operator that is the subject of a notice

通知金融商品取引業者(つうちきんゆうしょうひんとりひきぎょうしゃ)

A financial instruments business operator (金融商品取引業者) about which its investor protection fund (基金) has received a notice under Article 79-53, paragraph (1) or paragraphs (3) to (5) — paragraph (1) covers, for example, the cancellation of its registration or a petition for bankruptcy — and about which the fund must find whether it will have difficulty smoothly meeting its obligations to return customer assets (顧客資産).

external transaction attributable to a permanent establishment

恒久的施設帰属外部取引(こうきゅうてきしせつきぞくがいぶとりひき)

In Article 68-2, a transaction that a nonresident with a permanent establishment (恒久的施設) in Japan conducts with another person and whose income is attributed to that permanent establishment, as referred to in Article 166-2, paragraph (1) of the Income Tax Act.

reserve for bad debts on individually assessed monetary claims during the period

期中個別貸倒引当金勘定(きちゅうこべつかしだおれひきあてきんかんじょう)

In Article 52, an account like the reserve for bad debts in Article 52, paragraph (1) that a domestic corporation sets up for individually assessed monetary claims (個別評価金銭債権) it transfers to the successor corporation in a qualified company split, qualified contribution in kind or qualified distribution in kind (適格分割等).

reserve for bad debts on collectively assessed monetary claims during the period

期中一括貸倒引当金勘定(きちゅういっかつかしだおれひきあてきんかんじょう)

In Article 52, an account like the reserve for bad debts in Article 52, paragraph (2) that a domestic corporation sets up for collectively assessed monetary claims (一括評価金銭債権) it transfers to the successor corporation in a qualified company split, qualified contribution in kind or qualified distribution in kind (適格分割等).

category I EPI insured person

第一号厚生年金被保険者(だいいちごうこうせいねんきんひほけんしゃ)

A category 1 insured person under Employees' Pension Insurance (厚生年金保険) as provided in Article 2-5, paragraph (1), item (i) of the Employees' Pension Insurance Act.

anonymized personal information and other related information of an administrative entity

行政機関等匿名加工情報等(ぎょうせいきかんとうとくめいかこうじょうほうとう)

In Articles 121 and 122, anonymized personal information the administrative entity holds (行政機関等匿名加工情報), together with the deleted information (削除情報) of Article 109, paragraph (4) and information on how the personal information was processed under Article 116, paragraph (1).

small-scale residential child care project

小規模住居型児童養育事業(しょうきぼじゅうきょがたじどうよういくじぎょう)

The project (事業), as defined in Article 6-3(8) of the Child Welfare Act, in which a person experienced in raising children in need of protection (要保護児童), or another person set by Cabinet Office Order (内閣府令), other than a foster parent (里親), raises such children placed there by a measure (措置) under Article 27(1)(iii) of that Act in their own home.

external transaction attributed to a foreign office or similar establishment

国外事業所等帰属外部取引(こくがいじぎょうしょとうきぞくがいぶとりひき)

In Article 42-2, a transaction attributed to the foreign office or similar establishment (国外事業所等) of a resident to whom Article 95, paragraph (12) of the Income Tax Act applies.

registered candidate for public office

届出のあつた公職の候補者(とどけでのあったこうしょくのこうほしゃ)

In Article 47-2, paragraph (3), item (ii), a candidate for public office (公職の候補者) as Article 41-18, paragraph (1), item (iv), (a) of the Act on Special Measures Concerning Taxation refers to one, whose candidacy has been notified under Article 86, 86-3 or 86-4 of the Public Offices Election Act.

information on the issuer, etc. that contains a falsehood, etc.

虚偽等のある発行者等情報(きょぎとうのあるはっこうしゃとうじょうほう)

In Article 172-11, paragraph (1) and in Article 172-12, paragraph (1), Article 178, paragraph (21) and Article 185-7, paragraph (15), information on the issuer, etc. (発行者等情報) that contains false information on a material matter or lacks information on a material matter that must be provided or published; Article 172-11 orders an administrative monetary penalty (課徴金) on an issuer that provides or publishes it.

right in an investment limited partnership

投資事業有限責任組合権利(とうしじぎょうゆうげんせきにんくみあいけんり)

In Article 194-6, a right under an investment limited partnership agreement (投資事業有限責任組合契約) as defined in Article 3, paragraph (1) of the Limited Partnership Act for Investment that falls under Article 2, paragraph (2), item (v) of this Act.

company submitting a regulated securities registration statement

特定有価証券届出書提出会社(とくていゆうかしょうけんとどけでしょていしゅつがいしゃ)

In Articles 5 and 7, a company that must file a securities registration statement (有価証券届出書) under Article 5, paragraph (1) for a public offering or secondary distribution of regulated securities (特定有価証券) of a kind a Cabinet Office Order (内閣府令) specifies having regard to how they are offered or distributed.

deemed electronic payment instruments service provider

みなし電子決済手段等取引業者(みなしでんしけっさいしゅだんとうとりひきぎょうしゃ)

In Article 47-2, paragraph (6), item (iii) and paragraph (8), item (iii), an issuer of electronic payment instruments (電子決済手段) that Article 62-8, paragraph (2) of the Payment Services Act treats as an electronic payment instruments service provider (電子決済手段等取引業者) when it carries on that business itself under paragraph (1) of that Article.

amount of dividend income, etc. on listed shares, etc.

上場株式等に係る配当所得等の金額(じょうじょうかぶしきとうにかかるはいとうしょとくとうのきんがく)

The year's interest income and dividend income from dividends and similar income on listed shares, etc. (上場株式等の配当等), computed as a Cabinet Order (政令) provides, on which, after any deductions, Article 8-4, paragraph 1 charges income tax at 15 percent separately from other income.

report on changes in specified shares, etc.

特定株式等の異動状況に関する調書(とくていかぶしきとうのいどうじょうきょうにかんするちょうしょ)

A report that the financial instruments business operator, etc. or the company keeping or managing specified shares (特定株式) or inherited specified shares (承継特定株式) under the arrangement Article 29-2(1)(vi) requires must file with the district director of the tax office by 31 January each year, on their receipt, acquisition, delivery and other changes.