Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A company described in Article 70-7, paragraph (2), item (i) — a certified small or medium-sized company whose shares were given under the gift tax grace period — that, when the donor's estate is inherited, has at least one regular employee, is not an asset-holding or asset-management company of a kind a Cabinet Order (政令) sets, has unlisted shares, as do its closely related specified affiliated companies (the last not required where the donor died after the earlier of the days in item (v)(a) or (b)), is not, nor are those companies, a company running a sex-related special business (風俗営業会社), has at least five regular employees where a foreign company is among its specially related companies and it or a company it controls holds shares in it, and meets the other requirements a Cabinet Order sets.
第七十条の七第二項第一号に定める会社で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件（同項の規定の適用を受ける経営相続承継受贈者に係る贈与者が第五号イ又はロに掲げる日のいずれか早い日の翌日以…
被用者保険等保険者
An insurer (保険者) other than the Japan Health Insurance Association (全国健康保険協会) as insurer under Article 123, paragraph (1) of the Health Insurance Act, prefectures, municipalities (市町村) and national health insurance societies (国民健康保険組合), together with any national health insurance society the Minister of Health, Labour and Welfare designates whose members are people who, with approval under Article 3, paragraph (1), item (viii) of the Health Insurance Act, are not insured under that Act.
保険者（健康保険法第百二十三条第一項の規定による保険者としての全国健康保険協会、都道府県及び市町村並びに国民健康保険組合を除く。）又は健…
A corporation that carries on the defined contribution pension plan operational management business (確定拠出年金運営管理業) having been registered with the competent minister (主務大臣) under Article 88, paragraph (1).
第八十八条第一項の登録を受けて確定拠出年金運営管理業を営む者
In Chapter IV (special provisions on the Inheritance Tax Act), a return filed by the due date as defined in Article 17, paragraph (2) of the Act on General Rules for National Taxes: a tax return a taxpayer must file with the district tax office director (税務署長) by the statutory due date for a national tax assessed by self-assessment (申告納税方式).
国税通則法第十七条第二項に規定する期限内申告書
自主規制業務
The business carried on for a financial instruments exchange of listing and delisting financial instruments, financial indices and options (other than business a Cabinet Office Order (内閣府令) excludes), examining whether members, etc. (会員等) comply with laws and regulations, dispositions under them, the articles of incorporation and other rules, and the principle of good faith in trading, and other business a Cabinet Office Order specifies as needed to keep trading on its market fair.
前条第二項に規定する自主規制業務
Technical or business information, other than a trade secret (営業秘密), that is accumulated in significant quantity and managed by electronic or magnetic means as information provided to specific persons in the course of business.
…として電磁的方法（電子的方法、磁気的方法その他人の知覚によっては認識することができない方法をいう。次項において同じ。）により相当量蓄積され、及び管理されている技術上又は営業上の情報（営業秘密を除く。）
The tax amounts in a tax return listed in Article 2, item (vi)(d) to (f): the tax payable, the tax equal to a refund, and the amounts deducted or used in calculating them.
同号ニからヘまでに掲げる事項
In Chapter III (special provisions on the Corporation Tax Act), accounting as an expense or loss as defined in Article 2, item (xxv) of the Corporation Tax Act — a corporation recording an amount as an expense or loss in its finalized accounts (確定した決算) — except that, in computing the amounts for an interim return based on provisional accounts under Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or (ii) or paragraph (2), item (i) of that Act, it means recording the amount as an expense or loss in the accounts settled for the period those provisions use (for a group tax sharing subsidiary corporation (通算子法人), the period in Article 72, paragraph (5), item (i) of that Act).
法人税法第二条第二十五号に規定する損金経理（同法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（第十号の五に規定する通算子法人にあつては、同法第七十二条第五項第一号に規定する期間）に係る決算において費用又は損失として経理すること）
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号
Book-entry national government bonds, book-entry local government bonds or book-entry corporate bonds, etc. that are discount bonds (割引債) under Article 41-12-2(6)(i), other than those whose redemption amount is worked out from an index relating to the issuer or its specially related persons that a Cabinet Order (政令) sets.
社債、株式等の振替に関する法律第八十八条に規定する振替国債、第五条の二第一項に規定する振替地方債又は第五条の三第四項第七号に規定する振替社債等（同法第六十六条第一号に掲げる社債で同条に規定する振替社債に該当するものを…
普通償却限度額
In this Section, the depreciation limit of an asset under Article 31, paragraph (1) or (2) of the Corporation Tax Act, to which the special depreciation limit (特別償却限度額) is added.
同条第一項に規定する償却限度額又は同条第二項に規定する償却限度額に相当する金額
Carrying on as a business, as entrusted by two or more financial institutions, etc. (金融機関等), any of these for their funds transfer transactions (為替取引), and notifying them of the results: analysing whether a transaction concerns the payments listed in Article 17 of the Foreign Exchange and Foreign Trade Act; analysing whether it concerns a person subject to asset freezing (財産凍結等対象者) under Article 9 of the Act on Special Measures Concerning Freezing of Assets Implemented by Japan in Light of the United Nations Security Council Resolution 1267, or a person an order of the competent ministries (主務省令) treats likewise; or carrying out the analysis needed for the judgement under Article 8, paragraph (1) of the Act on Prevention of Transfer of Criminal Proceeds.
…託を受けて、当該金融機関等の行う為替取引（これに準ずるものとして主務省令で定めるものを含む。以下この項及び第四章において同じ。）に関し、次に掲げる行為のいずれかを業として行うこと
Business carried on, on entrustment by a financial instruments business operator (金融商品取引業者) carrying on Type I financial instruments business or investment management business (with some exceptions for small-amount electronic offerings, unlisted securities and qualified investors) or by a registered financial institution (登録金融機関), of any of these acts on its behalf: intermediating purchases and sales of securities; intermediating the entrustment of trades on a financial instruments exchange market or a foreign financial instruments market; handling public offerings, secondary distributions or private placements of securities; and intermediating investment advisory or discretionary investment contracts, subject to an exception for investment management business that paragraph sets.
金融商品取引業者（第二十八条第一項に規定する第一種金融商品取引業（第二十九条の四の二第九項に規定する第一種少額電子募集取扱業務及び第二十九条の四の四第八項に規定する非上場有価証券特例仲介等業務を除く。）又は第二十八条第四項に規定する投資運用業（第二十九条の五第一項に規定する適格投資家向け投資運用業を除く。）を行う者に限る。）又は登録金融機関（第三十三条の二の登録…
A travel document issued in place of a passport under Article 19-3(1) to a Japanese national abroad who wishes to return to Japan and who has no passport and must return urgently with no time to obtain one, cannot be issued a passport, or has returned a passport on an order under Article 19(1).
第十九条の三第一項に規定する渡航書
銀行主要株主
A person holding voting rights in a bank at or above the major shareholder threshold (主要株主基準値: 20 percent of the total shareholder voting rights, or 15 percent for a holder meeting conditions set by Cabinet Office Order (内閣府令)), counting rights held in another's name, that was established with, or has obtained, the Prime Minister's (内閣総理大臣) authorization under Article 52-9, paragraph (1) or the proviso to paragraph (2).
…有者（他人（仮設人を含む。）の名義をもつて保有する者を含む。以下同じ。）であつて、第五十二条の九第一項の認可を受けて設立され、又は同項若しくは同条第二項ただし書の認可を受けているもの
A secondary distribution of securities: an offer to sell securities already issued, or a solicitation of offers to buy them (other than acts similar to solicitation for acquisition and acts a Cabinet Office Order (内閣府令) excludes), that, for paragraph (1) securities (第一項有価証券), is made to many persons as a Cabinet Order (政令) sets or falls under none of the exemptions for solicitations made only to qualified institutional investors, only to professional investors, or to a small number of persons, and that, for paragraph (2) securities (第二項有価証券), will lead a fairly large number of persons to hold them — not counting trades on a financial instruments exchange market and other transactions a Cabinet Order specifies.
…るものその他内閣府令で定めるものを除く。以下「売付け勧誘等」という。）のうち、当該売付け勧誘等が第一項有価証券に係るものである場合にあつては第一号及び第二号に掲げる場合、当該売付け勧誘等が第二項有価証券に係るものである場合にあつては第三号に掲げる場合に該当するもの（取引所金融商品市場における有…
一般顧客
In Chapter 4-2, a customer of the head office or another office in Japan of a financial instruments business operator (金融商品取引業者) that carries on securities-related business (有価証券関連業) or commodity derivatives-related business (商品デリバティブ取引関連業務), who carries out covered securities-related transactions (対象有価証券関連取引) or covered commodity derivatives-related transactions (対象商品デリバティブ取引関連取引) with it, other than qualified institutional investors (適格機関投資家), the State, local governments and others a Cabinet Order (政令) specifies.
金融商品取引業者（第二十八条第八項に規定する有価証券関連業（以下この章において「有価証券関連業」という。）又は商品関連市場デリバティブ…
課税標準等
The items of a tax return listed in Article 2, item (vi)(a) to (c): the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).
第二条第六号イからハまで（定義）に掲げる事項
区分所有権
Ownership of a structurally separate part of a building that can be used on its own as a residence, shop, office, warehouse or for another building use (Article 1), other than a part the bylaws (規約) have made a common area (共用部分).
前条に規定する建物の部分（第四条第二項の規定により共用部分とされたものを除く。）を目的とする所有権
A contract for managing the education funds (教育資金) needed for an individual's education (the donee (受贈者)) that is one of those listed: a trust contract between the donee's lineal ascendant (直系尊属) and a trustee, a deposit or savings contract with a bank, or a contract with a financial instruments business operator for the custody of securities, each stating the matters the provision requires.
個人（以下この条において「受贈者」という。）の教育に必要な教育資金を管理することを目的とする契約であつて次に掲げるもの