Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 32, the principle that no one should engage in behavior at the workplace that rests on a relationship of superiority, goes beyond what is necessary and reasonable for the work and harms workers' working environment (the behavior Article 31, paragraph (1) describes), together with the other problems such behavior causes.
派遣元の使用者
In Article 44, an employer (使用者) as defined in Article 10 of the Labor Standards Act — the owner of a business, its manager, or anyone else who acts for the owner on matters concerning its workers — of the business of an entity that provides worker dispatch (派遣元の事業).
派遣先の事業者
In the Industrial Safety and Health Act as Article 45, paragraph (15) rewrites it, the person running a client's business (派遣先の事業) as defined in Article 44, paragraph (1), who is thereby included among the employers (事業者) that Act addresses.
派遣先の事業主
An employer (事業主) to whose business a worker employed by another employer has been dispatched to do assigned work (派遣就業), and who does not employ that worker, as defined in Article 44(1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers.
学生等被保険者
In Article 109-2-2, an insured person who is a student (学生等) at a university or other educational institution a Cabinet Order (政令) specifies that a student payment special provision processing corporation (学生納付特例事務法人) runs.
In a trust with two or more trustees, a trustee whose duties have ended for one of the reasons listed in Article 56, paragraph 1 of the Trust Act; the trustee who takes over its trust business inherits its obligation to pay the local government's levies (地方団体の徴収金) owed by it.
みなし課税法人
An individual who takes on a trust taxed as a corporation (法人課税信託) and who, in the section on enterprise tax (事業税), is treated as a corporation and charged the enterprise tax on corporations' businesses on top of that on individuals' businesses.
A general electricity transmission and distribution business as defined in Article 2, paragraph 1, item 8 of the Electricity Business Act.
建築施設の部分
In Article 73-27-5, a part of a building facility (建築施設の部分) as referred to in Article 118-7, paragraph 1, item 3 of the Urban Renewal Act, acquired by a redevelopment company (再開発会社) in carrying out a Type 2 urban redevelopment project (第二種市街地再開発事業).
Setting the price, etc. (価格等) of a fixed asset under Article 389, paragraph 1, or revising a price, etc. already set; where the Minister for Internal Affairs and Communications (総務大臣) finds after an on-site inquiry that neither is called for, the Minister must tell the taxpayer questioned or inspected so in writing.
In Article 104, paragraphs (5) and (6), a junior college (短期大学) — a university with a course term of two or three years under Article 108, paragraph (2) — whose purpose is to teach and research specialized arts in depth and develop the practical and applied abilities to carry out occupations requiring expertise, as Article 108, paragraph (4) provides.
A person whose income tax for the year of their death was worked out under Article 60-3, paragraphs (1) to (3), which treat the securities and similar assets passing to a nonresident (非居住者) by inheritance or bequest as sold at that moment.
The operator of a cabaret, nightclub, bar or similar establishment where hostesses entertain customers, as described in Article 204, paragraph (1), item (vi); in this Article, fees paid to hostesses by anyone else are treated separately.
A spouse or other relative aged 15 or over who shares the household budget of a resident approved to file blue returns and works only in that resident's business, whose pay can count as a necessary expense within the amount notified.
The date on which the Treaty of Peace with Japan first came into effect, the day on which those this Act calls persons who have lost Japanese nationality under the Treaty (平和条約国籍離脱者) lost it.
The documents a Ministry of Finance Order (財務省令) specifies that must be attached to the final return (確定申告書) with the statement of valuation loss (評価損明細), as Article 33(7) describes them and Article 25(6) refers to them.
通行禁止区域等
The area or section of road where vehicle traffic has been banned or restricted under Article 76, paragraph (1).
The date on which the first entrusting business operator (元委託者) is to pay the specified entrusting business operator (特定業務委託事業者) for the business it entrusted to it (元委託業務).
関係役務提供者
In Article 3, paragraph (1), the specified telecommunications service provider (特定電気通信役務提供者) using the specified telecommunications facilities (特定電気通信設備) used for the specified telecommunications (特定電気通信) through which information infringing another person's rights was circulated.
利用者たる顧客
A person to whom a credit card business under Article 2, paragraph (2), item (xl) issues a credit card, etc. (クレジットカード等) because that person intends to use it to buy goods or rights or to receive services; for that business, this person is the customer meant by Article 2, paragraph (3).