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当該取引所
In Article 87-2, paragraph (1), the financial instruments exchange (金融商品取引所) that the paragraph allows, with the Prime Minister's authorization, to carry on business beyond operating its financial instruments exchange market, including business common to companies of its group.
合算対象額
In Article 174-2, paragraphs (10) and (11), the total of the amounts listed in the items of paragraph (1) — the amount of the administrative monetary penalty (課徴金) that paragraph has the Prime Minister order a person to pay for a series of purchases and sales of securities, etc., or orders or entrustments for them, made in violation of Article 159, paragraph (2), item (i).
In Article 62, paragraph (1), item (iii), the elderly persons, etc. of Article 2, paragraph (2) of the Act on Employment Security of Elderly Persons: people at or above an age a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, together with middle-aged and older job seekers and certain unemployed people such Orders specify.
The employment insurance rate under Article 12, paragraph (4) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance: the premium rate for employment insurance, made up of the parts that pay for the benefits for unemployment, etc., the childcare leave-related benefits, and the employment stabilization and capability development programs.
呼称等の決定
A court ruling under Article 23, paragraph (4) that sets a substitute name or other expression to be used in a criminal trial in place of the name or other wording for a matter that would identify a trade secret (営業秘密) the court has decided not to reveal in open court.
通常の労働者
In Article 3, paragraph (1), item (ix), the ordinary workers employed at the same place of business with whose weekly working hours and monthly working days a short-time worker's are compared — where the short-time worker does the same kind of work as some of them, only those doing that kind of work, except in cases a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.
In Article 27, the period that starts on the day a fully suspended sentence's suspension of execution (刑の全部の執行猶予) ends, during which the sentence stays in effect because the person has been charged (公訴の提起) with a further crime, punishable by a fine or heavier, committed during the suspension; it lasts until the suspension can no longer be revoked under Article 27(4) or (5).
Investment funds that mainly invest in securities, as defined in the Act on Investment Trusts and Investment Corporations.
通算契約期間
The contract periods of two or more fixed-term labor contracts (有期労働契約) made with the same employer added together; once that total passes five years, a worker who asks for a contract with no fixed term is treated as having been granted one.
The return and payment of enterprise tax (事業税) that a corporation with a business year of more than six months must make partway through the year, within two months after six months of the year have passed, under Article 72-26, paragraph 1.
A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.
In Article 47, a person who carries out supervision (実習監理), or an officer or employee of such a person.
給与等支払者
A person who pays salaries or makes other payments from which tax must be withheld under Part IV, Chapters I to VI, the location of whose office handling the payments is where the withheld tax is paid.
In Article 83, paragraph (1), the person handling payment referred to in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation: a person in Japan of the kind a Cabinet Order (政令) sets who handles the payment of dividends and similar distributions on listed shares, etc. (上場株式等の配当等) and withholds income tax when handing them over.
The special income tax for reconstruction (復興特別所得税) paid ahead for a year, as Article 17, paragraph (4) defines it: the tax paid together with income tax prepayments under Article 16, paragraph (1), plus the tax paid because of a return for absence from Japan (出国申告書) or a reassessment or determination of one, less any of it refunded because of such a return or reassessment.
法人税申告書
In Article 53, paragraph (4), a corporation tax return under Article 74, paragraph (1) of the Corporation Tax Act (the final return a domestic corporation files after each business year) or under Article 81-22, paragraph (1) of that Act, whose filing deadline has been extended under the provisions of that Act the paragraph names.
In Article 44(1) and (6), the acquired corporation (被合併法人), splitting corporation (分割法人), corporation making a capital contribution in kind (現物出資法人) or corporation making a distribution in kind (現物分配法人) from which the domestic corporation took over a special account (特別勘定) for national subsidies under Article 43(8).
In Article 64-9, paragraph (10), item (i), a domestic corporation wholly controlled by the parent corporation (one of those in Article 64-9(2)) that, at the end of its business year containing the day before the special application year (申請特例年度) begins, holds assets subject to fair valuation (時価評価資産) as defined in Article 64-11(1) or other things a Cabinet Order (政令) specifies, other than one listed in Article 64-11(1)(ii).
In Article 86-9, the information the mayor of a municipality holds on each affected resident to be taken in by another prefecture on the matters Article 90-3, paragraph (2) lists, such as name, date of birth, sex, address, the damage suffered and the support given, which the mayor must give the prefectural governor when consulting.
A foreign authority that enforces its country's laws and regulations equivalent to this Act, to which the Minister for Internal Affairs and Communications (総務大臣) may give information that helps it carry out duties equivalent to those this Act provides for.