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Terms

specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc.

振替国債等に係る特定債券現先取引(ふりかえこくさいとうにかかるとくていさいけんげんさきとりひき)

A bond transaction with a repurchase/resale agreement (債券現先取引) in book-entry government bonds or foreign bonds a Cabinet Order (政令) sets, begun between 1 April 2017 and 31 March 2029 between a specified foreign corporation (特定外国法人) and a specified financial institution, etc. (特定金融機関等) — with further limits where the latter took it on in a financial instruments obligation assumption business (金融商品債務引受業) — whose interest is free of income tax under Article 42-2, paragraph (3).

labor and social security attorney's association for the location of the principal office

主たる事務所の所在地の社会保険労務士会(しゅたるじむしょのしょざいちのしゃかいほけんろうむしかい)

The labor and social security attorney's association (社会保険労務士会) set up for the prefecture (都道府県) where a labor and social security attorney corporation (社会保険労務士法人) has its principal office, through which the corporation notifies the Japan Federation of Labor and Social Security Attorney's Associations (全国社会保険労務士会連合会) that it has been formed.

case of becoming subject to the inventory adjustment for high-value specified assets, etc.

高額特定資産等に係る棚卸資産の調整を受けることとなつた場合(こうがくとくていしさんとうにかかるたなおろししさんのちょうせいをうけることとなったばあい)

The case where a business operator becomes subject to Article 36, paragraph (1) or (3) of the Consumption Tax Act for inventory assets (棚卸資産) or taxable cargo (課税貨物) that are high-value specified assets (高額特定資産) under Article 12-4, paragraph (1) of that Act, or for self-constructed high-value assets subject to adjustment (調整対象自己建設高額資産) under paragraph (2) of that Article; for an affected business operator, Article 86-5, paragraph (6) lifts the resulting bar on tax exemption where the case arose before the disaster date or within the set period after it.

ancillary disposition

附帯処分(ふたいしょぶん)

Collectively, the matters a court decides on petition in a judgment granting an action to rescind a marriage or for divorce brought by one spouse against the other: designating the custodial parent and other dispositions on the custody of a child, the division of property (財産の分与), designating a parent to exercise parental authority (親権) alone on matters the rescission or divorce makes it necessary to decide, and setting the ratio for splitting pension records under Article 78-2, paragraph (2) of the Employees' Pension Insurance Act.

new registration

新規登録(しんきとうろく)

The registration of a motor vehicle not yet registered, as defined in Article 7, paragraph 1 of the Road Transport Vehicle Act, for which its owner (所有者) applies to the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣).

auction of movables

動産競売(どうさんけいばい)

An auction of movables (動産) held to enforce a security interest over them, which begins only where the creditor gives the movables to a court enforcement officer (執行官), gives the officer a document showing that their possessor consents to the seizure, or gives the officer a copy of the court's permission under Article 190, paragraph (2) that has been served on the debtor no later than the search.

right of lease, etc.

賃借権等(ちんしゃくけんとう)

In Article 252, paragraph (4), a right of lease (賃借権) or another right to use a thing and take profits from it, which co-owners may create over what they own together for no longer than the period that paragraph sets: 10 years for forest land leased to plant or fell trees, 5 years for other land, 3 years for a building and 6 months for movables (動産).

Proposing

変更提案(へんこうていあん)

In Article 7, a prefectural governor's proposal to the Prime Minister to amend the Basic Policy (基本方針), based on what the prefecture learned doing its consumer-safety work under Article 8, paragraph (1), submitted with a draft of the amendment.

foreign manufacturer

外国製造者(がいこくせいぞうしゃ)

In Article 44-2, paragraph (2) and Article 44-4, a person who made, outside Japan, machinery or other equipment of a kind that must undergo a type examination (型式検定).

registration applicant

登録申請者(とうろくしんせいしゃ)

In Article 46, paragraph (3), a person who has applied to the Minister of Health, Labour and Welfare for registration as a registered agency for design reviews and post-manufacturing inspections (登録設計審査等機関); the Minister must register one who meets every requirement listed there.

case-study investigations

事故例調査(じこれいちょうさ)

The investigation the Institute for Traffic Accident Research and Data Analysis (分析センター) makes of actual traffic accidents — into road traffic conditions, the drivers' circumstances and other matters bearing on them — to support scientific research into their causes.

applicable gifted assets

適用贈与資産(てきようぞうよしさん)

In Article 137-3, paragraphs (1), (6) and (7), covered assets (対象資産) that passed to a nonresident (非居住者) by gift and that are still held, or not yet settled, at that year's filing deadline, on which payment of the resulting income tax may be deferred.

period of validity of the license

許可の有効期間(きょかのゆうこうきかん)

In Article 31, the period for which a license to carry on supervising business (監理事業) under Article 23, paragraph (1) is valid: a period that a Cabinet Order (政令) sets, of not less than three years from the date of the license (or, after a renewal, from the day after the previous period ends), taking into account the organization's ability and record in supervising business.

applicable inherited assets

適用相続等資産(てきようそうぞくとうしさん)

In Article 137-3, paragraphs (2), (6) and (7), covered assets (対象資産) that passed to a nonresident (非居住者) by inheritance or bequest and that are still held, or not yet settled, at that year's filing deadline, on which the heirs may have payment of the resulting income tax deferred.

amount deemed to be the daily amount of wages

みなし賃金日額(みなしちんぎんにちがく)

For the basic continuous employment benefits for the elderly (高年齢雇用継続基本給付金), the daily amount of wages (賃金日額) that Article 17 (leaving out its paragraph (3)) would give an insured person if they were a qualified recipient who had separated from service on the day they turned 60 — or, where they then had fewer than five years of counted coverage under Article 61, paragraph (1), item (i), on the day they ceased to fall under that item.

reference documents for an organizational meeting

創立総会参考書類(そうりつそうかいさんこうしょるい)

The documents with information useful for voting that the incorporators must give the shareholders at incorporation when they allow votes at an organizational meeting to be cast in writing.

private lodging intermediary contract

住宅宿泊仲介契約(じゅうたくしゅくはくちゅうかいけいやく)

In Article 57, item (i) and Article 59, paragraph (1), a contract a private lodging intermediary (住宅宿泊仲介業者) concludes with a guest for its private lodging intermediary services (住宅宿泊仲介業務).

petition to accept a final appeal

上告受理の申立て(じょうこくじゅりのもうしたて)

A petition asking the Supreme Court (最高裁判所), under Article 318, paragraph (1), to accept a case as the court of final appeal (上告) on the ground that it involves an important question of interpreting laws and regulations, such as a judgment below that conflicts with precedent; it may not rest on the grounds set out in Article 312, paragraphs (1) and (2).

act of wrongful acquisition of trade secrets

営業秘密不正取得行為(えいぎょうひみつふせいしゅとくこうい)

Acquiring a trade secret (営業秘密) by theft, fraud, duress or any other wrongful means.

Class I special enrollment insurance premium rate

第一種特別加入保険料率(だいいっしゅとくべつかにゅうほけんりょうりつ)

The rate that gives the Class I special enrollment insurance premiums (第一種特別加入保険料), applied to the total of the amounts a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets for the employers and the people working in their businesses whom the government has approved under Article 34, paragraph (1) of the Industrial Accident Compensation Insurance Act: the industrial accident insurance rate (労災保険率) of their business less a rate the Minister of Health, Labour and Welfare sets in view of the past three years' cost of the benefits for second medical examination, etc. (二次健康診断等給付).