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個別労働関係紛争
A dispute between an individual worker and an employer over working conditions or other matters of the working relationship, as the Act on Promoting the Resolution of Individual Labor-Related Disputes defines it, but leaving out disputes over the recruitment and hiring of workers, labor disputes (労働争議) under Article 6 of the Labor Relations Adjustment Act, where the parties' claims clash and acts of dispute (争議行為) are happening or likely, and disputes between an agency engaged in administrative execution (行政執行法人) and its employees under Article 26, paragraph (1) of the Act on Labor Relations of Agency Engaged in Administrative Execution.
In Article 41-18-4(1), a stock company of one of the kinds the paragraph lists — a specified new small or medium-sized enterprise (特定新規中小企業者) under Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. of the kind a Ministry of Finance Order (財務省令) sets, a domestic company less than five years old meeting set requirements, a designated company under Article 37-13(1)(iii), a company under Article 27-5 of the National Strategic Special Zones Act, or a company doing business under Article 16 of the Local Revitalization Act (地域再生法) — in whose newly issued shares an individual invests.
Another domestic corporation that, at the end of a business year in which the corporation applied Article 42-4, paragraph 1 or 4 (過去適用事業年度), had a group tax sharing full controlling interest (通算完全支配関係) with it, as used in Article 42-4, paragraph 14.
認定地方公共団体
A certified local government as defined in Article 8, paragraph (1) of the Local Revitalization Act, which has drawn up a certified regional revitalization plan (認定地域再生計画) and carries out a town, people and job creation donation project (まち・ひと・しごと創生寄附活用事業) to which a corporation's donation earns the tax credit in Article 42-12-2.
In Article 59, paragraph (2), new mineral deposit exploration expenses (新鉱床探鉱費) as defined in Article 58, paragraph (2), spent by a corporation holding a reserve for overseas exploration (海外探鉱準備金).
A share exchange, etc. (株式交換等) or share transfer (株式移転) by which a domestic corporation becomes a wholly owned subsidiary, other than a qualified share exchange, etc. or qualified share transfer and other than a share exchange or share transfer where, just before it, the corporation was already in a full control relationship (完全支配関係) with the parent in the exchange or the other wholly owned subsidiary in the transfer, as Article 62-9, paragraph (1) of the Corporation Tax Act defines it; when a corporation keeping a special account (特別勘定) under paragraph (1) of the Article concerned makes one, the account balance is added to its income.
還付対象欠損金額
A deficit (欠損金額) of a group tax sharing corporation (通算法人) that the proviso to Article 66-12, paragraph (1) leaves outside the suspension of Article 80, paragraph (1) of the Corporation Tax Act — such as one arising in a business year that ends during liquidation — other than a deficit from disaster losses (災害損失欠損金額), as used in Article 66-12, paragraph (2).
In Article 70-4, farmland or pasture land that a donee borrows for its own farming, within two months of the day set in paragraph (10), item (i) or (iii), in place of lent-out farmland covered by paragraph (8) (貸付特例適用農地等), meeting requirements such as being borrowed under an agricultural land use consolidation, etc. promotion plan (農用地利用集積等促進計画) and others a Cabinet Order (政令) sets.
登録情報処理機関
In Article 9, paragraphs (2) to (4), a vehicle registration agency (登録情報処理機関) as referred to in Article 7, paragraph (4) of the Road Transport Vehicle Act, to which a person may, through the insurer, provide electronically the details to be entered on a certificate of automobile liability insurance.
自転車運転者講習
In Article 108-3-5 and the following Article, the training under Article 108-2, paragraph (1), item (xvi) on preventing traffic danger from riding bicycles, which a public safety commission (公安委員会) may order a person who repeatedly commits dangerous acts on a bicycle to take within a period it sets of up to three months.
In Article 2, paragraphs (2) and (3), the rights that are to be shown on the securities listed in Article 2, paragraph (1) (for the kinds in its items (xvi) and (xix) to (xxi), only those a Cabinet Office Order (内閣府令) sets, and less certain trust-type rights a Cabinet Order (政令) excludes), which are deemed to be those securities even where no certificate showing them has been issued.
Electronically recorded monetary claims (電子記録債権) that a Cabinet Order (政令) specifies as needing, in view of their transferability and other circumstances, to be treated as corporate bond certificates or other securities listed in Article 2, paragraph (1); this Act treats them as those securities.
内部統制報告書等
In Article 24, paragraphs (8), (9) and (11) to (13) as Article 24-4-4, paragraph (6) applies them to a reporting foreign company (報告書提出外国会社), the internal control report (内部統制報告書) under Article 24-4-4, paragraph (1) or (2) and the documents that paragraph (4) of that Article requires to be attached to it.
In Chapter III-2, any of the acts listed in the items of Article 2, paragraph (11), the intermediation and handling that make up financial instruments intermediary service (金融商品仲介業).
一部負担金等の額
In Article 84 and Article 85, paragraph (1), the co-payment (一部負担金) under Article 67 paid for a benefit for medical treatment (療養の給付), or the cost of a medical treatment (other than dietary treatment (食事療養) and living support (生活療養)) less what is paid toward it as medical expenses combined with treatment outside insurance coverage (保険外併用療養費), medical expenses (療養費), medical expenses for home-nursing (訪問看護療養費) or special medical expenses (特別療養費), or as the difference paid under Article 57, paragraph (2); where it is extremely high, the Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) pays the insured person high-cost medical expenses (高額療養費).
In Article 169-3, an association or foundation that is not a legal person but has a set representative or manager; under paragraph (1) it is treated as a corporation, so it too is fined when its representative, manager, agent, employee or other worker commits one of the offences listed there in the course of its business.
In Article 73, the case in which a unit owner may not dispose of their unit (専有部分) separately from the right to use the site (敷地利用権) that goes with it, under the main clause of Article 22(1) of the Act on Building Unit Ownership (including as applied under paragraph (3) of that Article), which bars this where the right to use the site is ownership or another right held by several people.
地域密着型特定施設
In Article 8, paragraph (21), a specialized long-term care specified facility (介護専用型特定施設) with 29 or fewer resident places.
A person who has given notice of an alternative chemical name, etc. (代替化学名等) under Article 57-2, paragraph (3) in place of an ingredient's real chemical name.
Articles 32, 34 and 35, Article 36, paragraph (6), Article 40, Articles 61 to 63, Articles 64-2 and 64-3 and Article 141, paragraph (3) of the Labor Standards Act, and the orders issued under them, as they apply to a client's business under Article 44, paragraph (2): a provider-side employer (派遣元の使用者) must not dispatch a worker where the working conditions in the staffing contract (労働者派遣契約) would make the client breach them (Article 44, paragraphs (3) and (4)).