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A person who, together with the stock companies it wholly owns and similar corporations set by Ministry of Justice Order (法務省令), holds nine tenths or more of the votes in a stock company (or any higher proportion its articles of incorporation set), and who may therefore demand that all other shareholders sell it their shares.
…び当該者が発行済株式の全部を有する株式会社その他これに準ずるものとして法務省令で定める法人(以下この条及び次条第一項において「特別支配株主完全子法人」という。)が有している場合における当該者
The other party to the contract that an employer running a corporate-type pension plan (企業型年金) has concluded under Article 8, paragraph (1) for the plan's reserve fund (積立金): a trust company, a financial institution doing trust business, a corporate pension fund, a life insurance company, a federation of agricultural cooperatives or a non-life insurance company.
企業型年金を実施する事業主が第八条第一項の規定により締結した契約の相手方
A person who runs a private lodging business (住宅宿泊事業) after notifying the prefectural governor (都道府県知事) — or, where a city with a health center or special ward (保健所設置市等) has taken over that work, its head — under Article 3, paragraph (1).
次条第一項の届出をして住宅宿泊事業を営む者
In Chapter III (special provisions on the Corporation Tax Act), a corporation receiving a distribution in kind as defined in Article 2, item (xii)-5-3 of the Corporation Tax Act: a corporation that receives assets from a corporation making a distribution in kind (現物分配法人) by a distribution in kind (現物分配).
法人税法第二条第十二号の五の三に規定する被現物分配法人
From Article 81-5 to the end of its chapter, the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, as Article 224, paragraph (1) of the Income Tax Act defines it and Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to it, which a person receiving interest, dividends or similar payments may send instead of showing an identity document such as a copy of their resident record (住民票の写し).
令第三百三十六条第四項に規定する署名用電子証明書等
A foreign financial instruments clearing organization as defined in Article 2, paragraph (29) of the Financial Instruments and Exchange Act: one that carries on financial instruments obligation assumption business (金融商品債務引受業) under a licence from the Prime Minister under Article 156-20-2 of that Act.
第百五十六条の二十の二の規定により内閣総理大臣の免許を受けて金融商品債務引受業を行う者
合同運用信託
A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.
信託会社(金融機関の信託業務の兼営等に関する法律(昭和十八年法律第四十三号)により同法第一条第一項(兼営の認可)に規定する信託業務を営む同項に規定する金融機関を含む。)が引き受けた金銭信託で、…
保険料半額免除期間
Time as a category 1 insured person (第一号被保険者) for which half the premium did not have to be paid under Article 90-2, paragraph (2) and the other half was paid, other than months later paid up by retroactive payment (追納) under Article 94.
第七条第一項第一号に規定する被保険者としての被保険者期間であつて第九十条の二第二項の規定によりその半額につき納付することを要しないものとされた保険料(納付することを要しない…
電子メール
Telecommunications (電気通信), as defined in the Telecommunications Business Act, that deliver a message or other information to a particular person by making it appear on the screen of the communications device that person uses, and that use a method of communication a Ministry of Internal Affairs and Communications Order (総務省令) sets.
…示されるようにすることにより伝達するための電気通信(電気通信事業法(昭和五十九年法律第八十六号)第二条第一号に規定する電気通信をいう。)であって、総務省令で定める通信方式を用いるもの
書類
In Article 7, a copy of the certificate of residence (住民票の写し) or a certificate of matters stated in it (住民票の記載事項証明書) — a document in which the head of a local government certifies the address, name, date of birth and other matters recorded in the Basic Resident Register — that shows the person is the wife.
当該妻であることを証する事項の記載がある住民票の写し又は住民票の記載事項証明書(地方公共団体の長の住民基本台帳の住所、氏名、生年月日その他の事項を証する書類をいう。以下この条において同じ。)
A consolidated parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax as the taxpayer for itself and the other domestic corporations it wholly controls.
法人税法第二条第十二号の六の七に規定する連結親法人
A domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9(2), that has received the approval under Article 64-9(1) to use the group tax sharing system.
第六十四条の九第二項に規定する他の内国法人であつて同条第一項の規定による承認を受けたもの
確定申告期限
The deadline for filing a final tax return under Article 120, paragraph (1), or, where the person dies or leaves Japan during the year, the deadline under Article 125, paragraph (1) or Article 127, paragraph (1).
第百二十条第一項(確定所得申告)(第百六十六条において準用する場合を含む。)の規定による申告書の提出期限をいい、年の中途において死亡し、又は出国を…
Shares of a company none of whose shares are listed on a financial instruments exchange (金融商品取引所) and that meet the other requirements a Ministry of Finance Order (財務省令) sets, and equity interests in a general partnership company (合名会社), limited partnership company (合資会社) or limited liability company (合同会社) that meet that Order's requirements, as Article 70-7, paragraph (2), item (ii) defines them.
前条第二項第二号に定める株式等
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…
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。)…
A general incorporated association (一般社団法人) certified by the Prime Minister under Article 87.
第八十七条の規定による認定を受けた一般社団法人
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
A relationship, as a Cabinet Order (政令) specifies, in which one person holds, directly or indirectly, more than 50 percent of a corporation's issued shares or capital contributions (not counting those the corporation holds itself), or the relationship between corporations each in such a relationship with the same person.
一の者が法人の発行済株式若しくは出資(当該法人が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。)の総数若しくは総額の百分の五十を超える数若しくは金額の株式若しくは…
中間納付額
The corporation tax a corporation must pay under Article 76 or Article 144-9 on its interim return (中間申告書), or that amount as changed where an amended return (修正申告書) is filed or a reassessment (更正) made.
第七十六条(中間申告による納付)又は第百四十四条の九(中間申告による納付)の規定により納付すべき法人税の額(その額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の法人税の額)