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Terms

public office

公職(こうしょく)

In Article 41-18, paragraph (1), item (iv), the office of member of the House of Representatives or the House of Councillors, member of a prefectural assembly, prefectural governor, or member of the assembly or mayor of a designated city under Article 252-19, paragraph (1) of the Local Autonomy Act.

Convention

条約(じょうやく)

The Convention on Road Traffic (道路交通に関する条約), the treaty whose driving permits under its Article 24, paragraph (1), in the form its Annex 9 or Annex 10 sets, Article 107-2 recognises as international driving permits (国際運転免許証) — other than the international driving permits (国外運転免許証) that a Japanese public safety commission (公安委員会) issues under Article 107-7, paragraph (1).

security interest

担保権(たんぽけん)

A special statutory lien, pledge, mortgage or right of retention over property of a stock company in special liquidation (Article 522, paragraph (2)), which the company may have converted into money under the Civil Enforcement Act or other laws on compulsory execution.

parent corporation

親法人(おやほうじん)

A corporation holding a majority of the votes in a stock company, in whose pending special liquidation, bankruptcy, rehabilitation or reorganization court the stock company's own special liquidation may also be filed.

Amending Act

改正法(かいせいほう)

Short name for the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006).

written statement

申述書(しんじゅつしょ)

The document in which a person requesting administrative review (審査請求) of a disposition or failure to act listed in Article 61-2-12, paragraph (1) of the Immigration Control and Refugee Recognition Act — such as a refusal to recognise them as a refugee or as a person eligible for complementary protection, or the revocation of that recognition — sets out their opinion and other arguments against it, in place of the written counterargument (反論書) of Article 30, paragraph (1) of the Administrative Complaint Review Act; Article 22, paragraph (2) of this Cabinet Order (政令) puts it in that written counterargument's place in the Cabinet Order (政令) enforcing that Act (Cabinet Order No. 391 of 2015).

person making the request

申出者(もうしでしゃ)

A person who, when applying under Article 19-15-2, paragraph (2) of the Immigration Control and Refugee Recognition Act for a specified residence card (特定在留カード) through the municipal mayor, has also asked under paragraph (3) of that Article to have the card sent to them.

the former agreement

旧協定(きゅうきょうてい)

The most recent earlier averaging-period agreement from the past year, whose limits constrain the hours a new agreement may set.

manufacturer

製造者(せいぞうしゃ)

A person holding the permission under Article 56, paragraph (1) of the Minister of Health, Labour and Welfare to manufacture dichlorobenzidine, preparations containing it, or other substances Cabinet Order (政令) specifies that may seriously harm workers' health.

determination, etc.

裁決等(さいけつとう)

A ruling (裁決) on a request for review (審査請求) of a reassessment, determination or assessment (including the decisions under Article 59, paragraph 2, Article 72-54, paragraph 5 or Article 321-15, paragraph 2 and the ruling under Article 321-15, paragraph 7), or a judgment in a lawsuit about one.

designated city under the Road Act

指定市(していし)

In Article 144-60, paragraph 1, a designated city (指定市) as defined in Article 7, paragraph 3 of the Road Act, to which the prefecture containing it passes on an amount reckoned from the diesel oil delivery tax (軽油引取税) it receives and the share of its general national roads, etc. (一般国道等) that lie in the city.

designated day

指定日(していび)

In Article 747 and the provisions that follow, the date on which a city is designated under Article 252-19, paragraph 1 of the Local Autonomy Act (as a designated city (指定都市)), where the designation falls between 2 January and 1 April; for the fiscal year that includes 1 April of that year, Articles 349-4, 349-5 and 740 to 746 do not apply to fixed assets tax (固定資産税) on large-scale depreciable assets in the city.

gift or similar transfer

贈与等(ぞうよとう)

A gift, inheritance or bequest by which securities or similar assets (有価証券等) held by a resident pass to a nonresident, as Article 60-3, paragraph (1) of the Income Tax Act names it.

medical expenses

医療費(いりょうひ)

In Article 47-2, paragraph (12), items (i) to (iii), the medical expenses that Article 73, paragraph (2) of the Income Tax Act defines: payments, of kinds a Cabinet Order (政令) specifies as normally necessary, for a doctor's or dentist's examination or treatment, for medicines needed for treatment, and for other medical care or related personal services.

requester

対象者(たいしょうしゃ)

In Article 9(2), the person who seeks to have destinations added to an official passport (公用旅券), for whom the request is made.

person making the request

申出者(もうしでしゃ)

A person who, when applying under Article 16-2, paragraph (1) or (2) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan for a specified special permanent resident certificate (特定特別永住者証明書), has also asked under paragraph (4) of that Article to have it sent to them.

salary or other wage

給与等(きゅうよとう)

Salary or other wage as Article 183, paragraph (1) of the Income Tax Act uses the term: salaries, wages, allowances paid to Diet members (歳費), bonuses and payments of the same nature, paid to a resident in Japan, from which the payer must withhold income tax.

beneficiary

受益者(じゅえきしゃ)

In Article 45, a consumer of electricity, gas or water, a user of a railway or tramway, or another person who benefits from the facilities that a domestic corporation running one of the businesses listed there sets up, and from whom it receives money or materials to build them.

reassessment or similar decision

更正等(こうせいとう)

In Article 33-2, paragraphs (6) and (7), a reassessment (更正) of the inheritance tax on property that a person electing settlement taxation at inheritance (相続時精算課税適用者) received by gift under that system, including a decision, ruling or judgment on an appeal or lawsuit against a disposition on a request for reassessment (更正の請求) or against a determination (決定) under Article 25 of the Act on General Rules for National Taxes.

applicable year

適用年(てきようねん)

In Article 10(8), the year for which an individual seeks to apply the research and development tax credit of Article 10(1) or (4).