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Terms

dispatched worker

派遣労働者(はけんろうどうしゃ)

A dispatched worker as defined in Article 2, item (ii) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985): a worker employed by an employer (事業主) who is the subject of worker dispatch (労働者派遣).

労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律(昭和六十年法律第八十八号。第四条において「労働者派遣法」という。)第二条第二号に規定する派遣労働者

specified pharmaceutical

特定医薬品(とくていいやくひん)

A specified pharmaceutical as defined in Article 2, paragraph (17) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices: any pharmaceutical other than pharmaceuticals requiring guidance (要指導医薬品), over-the-counter pharmaceuticals (一般用医薬品), certain pharmaceuticals a pharmacy makes and sells itself, those a Ministry of Health, Labour and Welfare Order (厚生労働省令) excludes, and those intended only for animals.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第二条第十七項に規定する特定医薬品

tax treaty, etc.

租税条約等(そぜいじょうやくとう)

In Article 46, paragraph (6), Article 63, paragraph (5) and Article 71, paragraph (1), item (iv), the tax treaties (租税条約) Japan has concluded to avoid double taxation of income or prevent tax evasion, together with Japan's other international agreements that provide for exchanging information on the assessment or collection of taxes, assisting in collecting taxes or preserving property for their collection, or assisting in serving tax documents, as defined in Article 2, item (ii) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).

租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律(昭和四十四年法律第四十六号)第二条第二号(定義)に規定する租税条約等

electronic or magnetic record

電磁的記録(でんじてききろく)

In Articles 57-4 to 57-6, an electronic or magnetic record as defined in Article 2, item (iii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: a record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.

電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号(定義)に規定する電磁的記録

program

プログラム(ぷろぐらむ)

In Articles 18-2 to 18-4, a program as defined in Article 2(2) of the Act on Facilitation of Information Processing: instructions to a computer combined so that they produce one result.

情報処理の促進に関する法律(昭和四十五年法律第九十号)第二条第二項に規定するプログラム

professional investor, etc.

特定投資家等(とくていとうしかとう)

A professional investor (特定投資家), or a non-resident (非居住者) as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is of a kind a Cabinet Order (政令) specifies.

特定投資家又は非居住者(外国為替及び外国貿易法(昭和二十四年法律第二百二十八号)第六条第一項第六号に規定する非居住者をいい、政令で定める者に限る。)

procedures related to the issuance of securities during a corporate reorganization

組織再編成発行手続(そしきさいへんせいはっこうてつづき)

In Chapter II, keeping available the documents or electronic records required by Article 782, paragraph (1) or Article 803, paragraph (1) of the Companies Act, or another act a Cabinet Order (政令) specifies, in a corporate reorganization (組織再編成) in which new securities are issued, or in a case a Cabinet Office Order (内閣府令) specifies as similar.

…続に類似する場合」という。)を含む。)における当該組織再編成に係る書面等の備置き(会社法(平成十七年法律第八十六号)第七百八十二条第一項の規定による書面若しくは電磁的記録の備置き又は同法第八百三条第一項の…

foreign cryptoasset exchange service provider

外国暗号資産交換業者(がいこくあんごうしさんこうかんぎょうしゃ)

A person that carries on cryptoasset exchange services (暗号資産交換業) in a foreign country under a registration there, under a foreign law equivalent to this Act, of the same kind as registration under Article 63-2 (or a similar administrative disposition).

この法律に相当する外国の法令の規定により当該外国において第六十三条の二の登録と同種類の登録(当該登録に類するその他の行政処分を含む。)を受けて暗号資産交換業を行う者

collections relating to the forest environment tax

森林環境税に係る徴収金(しんりんかんきょうぜいにかかるちょうしゅうきん)

The collections relating to the forest environment tax (森林環境税) as defined in Article 2, item 5 of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019), which municipalities collect together with the individual inhabitant taxes.

同法第二条第五号に規定する森林環境税に係る徴収金

area-limited specified input-type automatic public transmission

地域限定特定入力型自動公衆送信(ちいきげんていとくていにゅうりょくがたじどうこうしゅうそうしん)

Specified input-type automatic public transmission (特定入力型自動公衆送信) meant to be received only within the broadcast's service area (放送対象地域) as defined in Article 91, paragraph (2), item (ii) of the Broadcasting Act or, for a broadcast with no service area set, within its broadcast area (放送区域) as defined in Article 14, paragraph (2), item (ii) of the Radio Act.

特定入力型自動公衆送信のうち、専ら当該放送に係る放送対象地域(放送法(昭和二十五年法律第百三十二号)第九十一条第二項第二号に規定する放送対象地域をいい、これが定められていない放送にあつて…

taxable goods taken out of a bonded area

保税地域からの引取りに係る課税貨物(ほぜいちいきからのひきとりにかかるかぜいかもつ)

In Articles 32 and 36, taxable goods (課税貨物) taken out of a bonded area (保税地域) as Article 30, paragraph (6) explains the phrase: goods taken out under a general return (一般申告課税貨物), or goods for which a special return (特例申告書) was filed or a determination on a special return (特例申告に関する決定) made.

第三十条第一項に規定する保税地域からの引取りに係る課税貨物

administrative affairs for the private lodging business or other prescribed business

住宅宿泊事業等関係行政事務(じゅうたくしゅくはくじぎょうとうかんけいぎょうせいじむ)

The administrative work under Chapter 2 (except Article 3, paragraph (7)) and Chapter 3 of this Act, on private lodging businesses (住宅宿泊事業) and private lodging management businesses (住宅宿泊管理業), that falls to prefectures (都道府県) or prefectural governors (都道府県知事), and that a city with a health center or special ward (保健所設置市等) and its head may carry out in their place within the city's area.

第二章(第三条第七項を除く。)及び第三章の規定に基づく事務であって都道府県又は都道府県知事が処理することとされているもの

foreign electronic payment instruments service provider

外国電子決済手段等取引業者(がいこくでんしけっさいしゅだんとうとりひきぎょうしゃ)

A person that carries on electronic payment instruments services (電子決済手段等取引業) in a foreign country under a registration there, under a foreign law equivalent to this Act, of the same kind as registration under Article 62-3 (or a similar administrative disposition), or that carries on as a business, under that country's law, acts equivalent to those in Article 2, paragraph (10), item (iv).

この法律に相当する外国の法令の規定により当該外国において第六十二条の三の登録と同種類の登録(当該登録に類する…

Japan

国内(こくない)

The area in which this Act is in force, that is, Japan.

この法律の施行地

worker

労働者(ろうどうしゃ)

A worker as Article 9 of the Labor Standards Act defines one: a person, in any kind of occupation, who is employed at a business or office and is paid wages.

労働基準法(昭和二十二年法律第四十九号)第九条に規定する労働者

administrative body

行政機関(ぎょうせいきかん)

The following bodies: the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁), the commissions and agencies placed within it under Article 49, paragraph (1) or (2) of the Act for Establishment of the Cabinet Office, the Digital Agency (デジタル庁), the Disaster Management Agency (防災庁), the ministries, commissions and agencies provided for in Article 3, paragraph (2) of the National Government Organization Act, the bodies placed under the Cabinet's jurisdiction (内閣の所轄) by an Act (法律), the bodies placed within any of these, and officials of these bodies whom an Act allows to exercise authority independently; and the organs of local governments (地方公共団体) other than their assemblies (議会). Until the Reconstruction Agency (復興庁) is abolished, Article 3, paragraph (1) of the supplementary provisions (附則) of the Act that set up that Agency (Act No. 125 of 2011) reads the list with the Reconstruction Agency added after the Digital Agency.

次に掲げる機関

electronic application

電子申請(でんししんせい)

An application made online, using the electronic data processing system (電子情報処理組織) of Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002), for which Article 25, paragraph (1) and Article 25-2, paragraph (1), item (iii) of this Cabinet Order (政令) set lower fees.

情報通信技術を活用した行政の推進等に関する法律(平成十四年法律第百五十一号)第六条第一項の規定により同項に規定する電子情報処理組織を使用して行う申請

specified transaction

特定取引(とくていとりひき)

In Article 74-7-2, a transaction — such as one made online with a business operator or government office, or one made on an online platform they provide — whose parties cannot be identified without a report required under that Article.

電子情報処理組織を使用して行われる事業者等(事業者(特別の法律により設立された法人を含む。)又は官公署をいう。以下この号において同じ。)との取引、事業者等が電子情…

specified household

特定世帯(とくていせたい)

For national health insurance tax (国民健康保険税), a household in which an insured person lives with a specified same-household member (特定同一世帯所属者 — a person who lost insured status under Article 6, item 8 of the National Health Insurance Act and has stayed in the same household since), with no other insured person, during the five years from the month in which that member lost insured status.

特定同一世帯所属者(国民健康保険法第六条第八号の規定により被保険者の資格を喪失した者であつて、当該資格を喪失した日の前日以後継続して同一の世帯に属するものをいう。以下国民健康保険税について同じ。)と同…

investment corporation

投資法人(とうしほうじん)

An investment corporation as defined in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations.

投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人