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Terms

foreign registered agency for design reviews and post-manufacturing inspections

外国登録設計審査等機関(がいこくとうろくせっけいしんさとうきかん)

A registered agency for design reviews and post-manufacturing inspections (登録設計審査等機関) that carries out design reviews or post-manufacturing inspections at an office outside Japan.

interim payment of prefectural inhabitant tax

道府県民税の中間納付額(どうふけんみんぜいのちゅうかんのうふがく)

The prefectural inhabitant tax (道府県民税) that a corporation has filed and paid, or must pay, on the basis of its interim corporation tax return (or, for a corporation filing a forecast return (予定申告法人), on the basis of the previous business year), which the prefecture refunds to the extent the tax computed on the final corporation tax return falls short of it.

interim payment of municipal inhabitant tax

市町村民税の中間納付額(しちょうそんみんぜいのちゅうかんのうふがく)

The municipal inhabitant tax (市町村民税) a corporation has paid or must pay for a business year on the basis of the corporation tax on its interim return under Article 71, paragraph 1 or Article 144-3, paragraph 1 of the Corporation Tax Act, or as worked out under Article 321-8, paragraph 1 (for a corporation filing a provisional return) or paragraph 2; where the tax worked out from its final return under Article 74, paragraph 1 or Article 144-6, paragraph 1 of that Act is less, the difference is refunded or applied to unpaid tax.

financial instruments option transaction

金融商品オプション取引(きんゆうしょうひんおぷしょんとりひき)

In Article 37-2, paragraph (4), item (iii), an over-the-counter derivative transaction (店頭デリバティブ取引) of the kinds listed in Article 2, paragraph (22), items (iii) and (iv) of the Financial Instruments and Exchange Act: one in which a party, for a price, is granted the right to bring about by its own declaration a sale of financial instruments or another listed transaction, or a payment worked out from the difference between an agreed and the actual value of a financial indicator.

submission or provision of a closure notice

廃止通知の提出又は提供(はいしつうちのていしゅつまたはていきょう)

In Article 37-14(5)(vii), the submission of an account section closure notice (勘定廃止通知書), a tax-exempt account closure notice (非課税口座廃止通知書) or another document a Ministry of Finance Order (財務省令) sets, the submission of a written notification for opening a tax-exempt account with their particulars entered in it, or the electronic provision of those particulars.

solicitation for acquisition only for professional investors

特定投資家向け取得勧誘(とくていとうしかむけしゅとくかんゆう)

A solicitation for acquisition (取得勧誘) falling under Article 2, paragraph (3), item (ii), (b): one made only to professional investors (特定投資家) — through a financial instruments business operator, etc. where a counterparty is not the State, the Bank of Japan or a qualified institutional investor — for securities that, as a Cabinet Order (政令) sets, are unlikely to pass to anyone other than professional investors, etc. (特定投資家等).

family register supplement identity confirmation information retained by the Agency

機構保存附票本人確認情報(きこうほぞんふひょうほんにんかくにんじょうほう)

Family register supplement identity confirmation information (附票本人確認情報) that the Japan Agency for Local Authority Information Systems (機構) has recorded on magnetic disk from prefectural governors' notices and still keeps within the retention period set by Cabinet Order (政令).

overpayment or payment by mistake of prefectural collections

道府県徴収金関係過誤納金(どうふけんちょうしゅうきんかんけいかごのうきん)

An overpayment or payment by mistake (過誤納金) of an individual's prefectural or municipal inhabitant tax (道府県民税, 市町村民税), or of the forest environment tax (森林環境税), that a prefecture has collected together under Article 739-5, paragraph 1 or 2, with the exclusions Article 17-2-2, paragraph 1, item 1 makes.

former specified retirement allowance mutual aid organization

従前の特定退職金共済団体(じゅうぜんのとくていたいしょくきんきょうさいだんたい)

In Article 18-4, paragraphs (11) and (13), the specified retirement allowance mutual aid organization (特定退職金共済団体) that was to pay the retirement benefit referred to in Article 73, paragraph (1), item (viii), (c) of the Order for Enforcement of the Income Tax Act, which hands the amount of that benefit over to another such organization that the retired member has joined and asked it to be handed to.

certified bioethanol, etc.

証明済バイオエタノール等(しょうめいずみばいおえたのーるとう)

Bioethanol, carbon recycled ethanol or ethyl tertiary-butyl ether that the Minister of Economy, Trade and Industry (経済産業大臣) has certified as such under Article 88-7, paragraph (5) or (6), which is mixed into gasoline (揮発油) to make bioethanol-blended gasoline.

found to have been parked illegally

違法駐車と認められる場合(いほうちゅうしゃとみとめられるばあい)

The cases in which a vehicle is found to be parked in breach of the parking rules Article 51, paragraph (1) lists, or is parked without a displayed parking ticket in a time-restricted parking zone (時間制限駐車区間) with a ticket machine, in breach of Article 49-3, paragraph (4).

pregnancy and childbirth-related problems

妊娠・出産等関係言動問題(にんしん・しゅっさんとうかんけいげんどうもんだい)

In Article 16, the principle that no one should engage in behaviour at work about a female worker's pregnancy, childbirth or the other pregnancy- or childbirth-related reasons described in Article 15(1) that harms her working environment, together with the other problems such behaviour causes.

results of occupational research studies

職業に関する調査研究の成果(しょくぎょうにかんするちょうさけんきゅうのせいか)

The results of the research the Minister of Health, Labour and Welfare must carry out under Article 12, paragraph (1) on the present state and trends of occupations, vocational aptitude testing and adaptability, job analysis methods and other basic matters about occupations.

submission of an application to exempt asset-building savings from taxation, etc.

財産形成非課税申込書等の提出(ざいさんけいせいひかぜいもうしこみしょとうのていしゅつ)

In Article 4-3-2(1) to (3), a worker's submission of any of the six documents listed there under Articles 4-2 and 4-3 — the application, the statement and the statement of change of limit, for asset-building housing savings and for asset-building pension savings — which may be replaced by giving their contents to the workplace electronically.

amount of capital loss on specified shares

特定株式に係る譲渡損失の金額(とくていかぶしきにかかるじょうとそんしつのきんがく)

In Article 37-13-3(10), the capital loss on specified shares as Article 37-13-3(8) defines it — the loss, worked out as a Cabinet Order (政令) sets, on selling specified shares (特定株式) bought by paying in, other than sales to relatives and others excluded, that cannot be set off against the year's income from transfers of general shares, etc. — arising in the year, other than any amount already deducted under Article 37-13-3(4).

asset management company of a listed investment corporation, etc.

上場投資法人等の資産運用会社(じょうじょうとうしほうじんとうのしさんうんようがいしゃ)

In Article 27-36, paragraphs (1) and (2), the asset management company (資産運用会社), as defined in Article 2, paragraph (21) of the Act on Investment Trusts and Investment Corporations, of a listed company, etc. (上場会社等) that is an investment corporation (投資法人).

Long-Term Care Support Specialist Examination

介護支援専門員実務研修受講試験(かいごしえんせんもんいんじつむけんしゅうじゅこうしけん)

The examination a prefectural governor (都道府県知事) holds, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, which a person with the practical experience such an Order sets must pass, and then complete the long-term care support specialist training (介護支援専門員実務研修), to be registered as a long-term care support specialist under Article 69-2, paragraph (1).

sexual harassment problems in job-seeking activities, etc.

求職活動等における性的言動問題(きゅうしょくかつどうとうにおけるせいてきげんどうもんだい)

In Article 14, the principle that no one should engage in the sexual behaviour described in Article 13(1) that impedes the job-seeking activities of job seekers, etc. (求職者等), together with the other problems such behaviour causes.

party entrusting a contractor with email advertising its multilevel marketing transactions

連鎖販売取引電子メール広告委託者(れんさはんばいとりひきでんしめーるこうこくいたくしゃ)

In Article 36-4, the orchestrator (統括者), solicitor (勧誘者) or general multilevel marketing distributor (一般連鎖販売業者) that has entrusted its email advertising tasks to a contractor (連鎖販売取引電子メール広告受託事業者).

request for approval of caregiver leave at an agency engaged in administrative execution

行政執行法人介護休業の承認の請求(ぎょうせいしっこうほうじんかいごきゅうぎょうのしょうにんのせいきゅう)

A staff member's request to the head of an agency engaged in administrative execution (行政執行法人) for approval of caregiver leave (行政執行法人介護休業) under Article 61, paragraph 5.