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Terms

public interest merger corporation

公益合併法人(こうえきがっぺいほうじん)

In Article 40, paragraph (6), the corporation surviving, or set up by, the merger of a public interest corporation, etc. (公益法人等) that received a specified gift, etc. (特定贈与等), which is itself a public interest corporation, etc. and takes over the property received.

other semiconductors

その他半導体(そのたはんどうたい)

A semiconductor other than one that performs computation (演算半導体), for which item 2 of Article 42-12-6, paragraph 3 sets a tax credit of 4,000 yen per 200-millimetre-wafer equivalent sold, adjusted by period and, for power semiconductors, by a ratio set by Cabinet Order (政令).

business year of establishment

設立事業年度(せつりつじぎょうねんど)

The business year that includes the day a corporation was established, as Article 42-12-5, paragraph (4), item (i) defines it — for a foreign corporation, the day it came to have a permanent establishment (恒久的施設); for a public interest corporation, etc. (公益法人等) or an association without legal personality, the day it began a profit-making business; and for a corporation that changed category, the day of the change.

business year of accumulation

積立事業年度(つみたてじぎょうねんど)

The business year in which an amount of the reserve the article deals with — such as the reserve for special depreciation (特別償却準備金) or the reserve for exploration (探鉱準備金) — was set aside.

amount for adjustment

調整対象金額(ちょうせいたいしょうきんがく)

The part, as a Cabinet Order (政令) specifies, of a domestic corporation's interest disallowed under Article 66-5-2, paragraph (1) that is attributable to its foreign affiliated company (外国関係会社) or foreign affiliated corporation (外国関係法人), which is taken off the disallowed amount where the related interest payments were counted in working out that company's taxable amount under the rules on controlled foreign companies.

merged corporation, etc.

被合併法人等(ひがっぺいほうじんとう)

In Article 66-5-3, paragraph (3), the merged corporation in a qualified merger into the corporation, or a domestic corporation in a full controlling relationship (完全支配関係) with it whose residual assets have been finalized (分配法人), whose excess interest (超過利子額) of the preceding seven years passes to the corporation.

specified business year

特定事業年度(とくていじぎょうねんど)

In Article 66-13(12), each business year of a corporation that has set up the special account described in Article 66-13(1).

replacement building for a disaster-damaged building

被災代替建物(ひさいだいたいたてもの)

In Article 84-5, a building that a disaster victim, etc. (被災者等) has newly built or acquired to replace a building lost in, or demolished after damage from, a natural disaster, whose ownership registration is exempt from registration and license tax under Article 84-4, paragraph (1); registration of the land under it, up to an area a Cabinet Order (政令) sets, is also exempt within five years after the disaster.

navy exchange, etc.

海軍販売所等(かいぐんはんばいしょとう)

A navy exchange or post exchange (PX) as referred to in Article XV, paragraph 1(a) of the agreement under Article VI of the Japan–United States security treaty on facilities and areas and the status of United States armed forces in Japan; Article 86-2 exempts from consumption tax (消費税) goods a business operator transfers to one for members of the United States armed forces, etc. (合衆国軍隊の構成員等) to buy there and take out of Japan.

whiskey, etc.

ウイスキー等(ういすきーとう)

The liquors listed in Article 87-3, paragraph 1, each identified by a heading of the tariff schedule (別表) of the Customs Tariff Act (関税定率法), that a person entering Japan carries in or has sent separately, and for which that Article sets flat liquor tax (酒税) rates per kilolitre.

material reference information

重要参考情報(じゅうようさんこうじょうほう)

In Article 27-30-7, paragraphs (4) and (5), information related to the matters made available for public inspection under paragraph (1) of that Article that would materially affect investors' investment decisions, such as the fact that the Prime Minister has taken a disposition under Article 25, paragraph (6) or Article 27-14, paragraph (5) or ordered a submission under Article 27-28, paragraph (4); the Prime Minister may make it available for public inspection with those matters.

specified subject contract

特定対象契約(とくていたいしょうけいやく)

A subject contract (対象契約) under which the financial instruments business operator, etc. acts as agent of the applicant, of the kinds in Article 2, paragraph (8), items (ii) to (iv), (x) and (xiii).

sexual harassment problems

性的言動問題(せいてきげんどうもんだい)

In Article 12, the principle that no one should put a worker at a disadvantage over sexual behaviour at work (職場における性的な言動) described in Article 11(1), or engage in such behaviour that harms a worker's working environment, together with the other problems such behaviour causes.

amount of specified expenses

特定費用の額(とくていひようのがく)

The amount of expenses incurred in providing benefits for medical treatment, etc. (療養の給付等に要する費用の額) for insured persons in the case of Article 67, paragraph (1), item (iii): those who, by the income of themselves or other insured members of their household and others a Cabinet Order (政令) names, fall in the 30 percent co-payment (一部負担金) bracket.

day support for children with disabilities

障害児通所支援(しょうがいじつうしょしえん)

Day support for children with disabilities as defined in Article 6-2-2, paragraph (1) of the Child Welfare Act: child development support (児童発達支援), after-school day services (放課後等デイサービス), home-visit child development support (居宅訪問型児童発達支援) and visiting support at nursery schools and the like (保育所等訪問支援).

mayor receiving the application

被申請市町村長(ひしんせいしちょうそんちょう)

In Article 78-2, the municipal mayor who receives an application under paragraph (1) of that Article for designation under Article 42-2, paragraph (1) as a provider of community-based services (地域密着型サービス).

Effective Period of Approval

許可の有効期間(きょかのゆうこうきかん)

In Article 94-2, the six-year period after which a prefectural governor's approval (許可) under Article 94, paragraph (1) to open a long-term care health facility (介護老人保健施設) lapses unless it is renewed.

requests for approval of transfer

譲渡等承認請求(じょうととうしょうにんせいきゅう)

A request that a stock company approve the acquisition of its shares with restriction on transfer, made either by the shareholder who wants to transfer them or by the person who has acquired them.

valid period of registration

登録の有効期間(とうろくのゆうこうきかん)

In Article 35-3-27, the three-year period after which a registration as an individual credit purchase intermediary under Article 35-3-23 lapses unless it is renewed.

amount of childcare leave-related benefits

育児休業給付額(いくじきゅうぎょうきゅうふがく)

In Article 12, paragraph (8), item (i), the amount of the childcare leave-related benefits (育児休業給付) paid under the Employment Insurance Act in a fiscal year.