Search

電子公告（でんしこうこく）

Electronic public notice as defined in Article 2, item (xxxiv) of the Companies Act: giving public notice by electronic or magnetic means, in a way set by Ministry of Justice Order (法務省令), so that anyone can receive the information to be given notice of.

会社法第二条第三十四号（定義）に規定する電子公告

生命保険契約（せいめいほけんけいやく）

An insurance contract concluded with a life insurance company as defined in Article 2, paragraph (3) of the Insurance Business Act (Act No. 105 of 1995), including a contract for similar mutual aid (共済), or another contract a Cabinet Order (政令) specifies.

保険業法（平成七年法律第百五号）第二条第三項（定義）に規定する生命保険会社と締結した保険契約（これに類する共済に係る契約を含む。以下同じ。）その他の政令で定める契約

同族会社（どうぞくがいしゃ）

A company (investment corporations included) in which three or fewer of its shareholders, etc., together with individuals and corporations specially related to them as a Cabinet Order (政令) sets, hold more than 50 percent of its issued shares or capital contributions (its own shares aside), or that meets another test a Cabinet Order sets.

…の会社が自己の株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十四項（定義）に規定する投資口を含む。以下同じ。）又は出資を有する場合のその会社を除く。）の三人以下並びにこれら…

番号（ばんごう）

An individual number (個人番号), assigned to each person with a resident record (住民票), or a corporate number (法人番号), assigned to a corporation or other organisation, as defined in the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.

…おける特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号（第百二十四条（書類提出者の氏名、住所及び番号の記載）において「個人番号」という…

附帯税（ふたいぜい）

The taxes defined in Article 2, item (iv) of the Act on General Rules for National Taxes: delinquent tax (延滞税), interest tax (利子税), and the additional taxes (加算税) for understatement, failure to file and failure to pay, and the heavy additional tax (重加算税).

国税通則法第二条第四号（定義）に規定する附帯税

保険会社（ほけんがいしゃ）

An insurance company as defined in Article 2, paragraph (2) of the Insurance Business Act.

保険業法第二条第二項（定義）に規定する保険会社

株主等（かぶぬしとう）

In Article 1-2, paragraph (3), item (i), a shareholder or other investor as defined in Article 2, item (xiv) of the Corporation Tax Act: a shareholder, a member of a general partnership company, limited partnership company or limited liability company, or another investor in a corporation.

法人税法（昭和四十年法律第三十四号）第二条第十四号（定義）に規定する株主等

酒母（しゅぼ）

In Article 74-4, a yeast starter as defined in Article 3, item (xxiv) of the Liquor Tax Act: yeast, or cultured yeast, able to ferment sugary material, with or without koji mixed in, other than that used for medicines, bread, soy sauce or other uses set by Ministry of Finance Order (財務省令).

同法第三条第二十四号（その他の用語の定義）に規定する酒母

土地等（とちとう）

In Article 74-3, land and leasehold rights, etc. located in Japan, as defined in Article 2, item (i) of the Land-holding Tax Act.

地価税法第二条第一号（定義）に規定する土地等

附帯税（ふたいぜい）

The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.

国税通則法第二条第四号（定義）に規定する附帯税

租税条約等（そぜいじょうやくとう）

In Article 46, paragraph (6), Article 63, paragraph (5) and Article 71, paragraph (1), item (iv), the tax treaties (租税条約) Japan has concluded to avoid double taxation of income or prevent tax evasion, together with Japan's other international agreements that provide for exchanging information on the assessment or collection of taxes, assisting in collecting taxes or preserving property for their collection, or assisting in serving tax documents, as defined in Article 2, item (ii) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).

租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第二条第二号（定義）に規定する租税条約等

電磁的記録（でんじてききろく）

In Articles 57-4 to 57-6, an electronic or magnetic record as defined in Article 2, item (iii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: a record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.

電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録

暗号資産デリバティブ取引（あんごうしさんでりばてぃぶとりひき）

In Article 90-5, paragraph (1), a market derivative transaction, foreign market derivative transaction or over-the-counter derivative transaction referred to in Article 224-5, paragraph (1) of the Income Tax Act that relates to crypto or similar assets (暗号等資産) as defined in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act, or to a financial indicator referred to in Article 29-2, paragraph (1), item (ix) of that Act.

…十四条の五第一項第四号に規定する市場デリバティブ取引のうち金融商品取引法第二条第二十四項第三号の二（定義）に掲げる暗号等資産若しくは同法第二十九条の二第一項第九号（登録の申請）に規定する金融指標に係るもの…

市場デリバティブ取引（しじょうでりばてぃぶとりひき）

A market derivatives transaction as defined in Article 2, paragraph (21) of the Financial Instruments and Exchange Act.

金融商品取引法第二条第二十一項（定義）に規定する市場デリバティブ取引

金融商品取引業者（きんゆうしょうひんとりひきぎょうしゃ）

A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act: a person registered with the Prime Minister (内閣総理大臣) under Article 29 of that Act.

金融商品取引法第二条第九項（定義）に規定する金融商品取引業者

商品先物取引（しょうひんさきものとりひき）

A futures transaction as defined in Article 2, paragraph (3) of the Commodity Derivatives Transaction Act, including certain other transactions on a commodity market listed in that Article.

商品先物取引法（昭和二十五年法律第二百三十九号）第二条第三項（定義）に規定する先物取引（同条第九項に規定する商品市場において行われる同条第十項第一号ホからチまで及び第二号に掲げる取引を含む。）

特定目的会社（とくていもくてきがいしゃ）

A specific purpose company as defined in Article 2, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998).

資産の流動化に関する法律（平成十年法律第百五号）第二条第三項（定義）に規定する特定目的会社

揮発油（きはつゆ）

In Article 74-5, item (ii), gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act — hydrocarbon oil with a specific gravity of no more than 0.8017 at 15 degrees — including what Article 6 of that Act treats as gasoline, such as gasoline mixed with other substances into a product of similar nature and use.

同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）

原油等（げんゆとう）

In Article 74-5, item (iv), crude oil or petroleum products, gaseous hydrocarbons or coal, as defined in Article 4, paragraph (2) of the Petroleum and Coal Tax Act.

同法第四条第二項（納税義務者）に規定する原油等

免税購入対象者（めんぜいこうにゅうたいしょうしゃ）

In Article 8, a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act — a natural person or corporation other than a resident — who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat (外交), Official (公用) or Temporary Visitor (短期滞在), or another person a Cabinet Order (政令) sets.

外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号（定義）に規定する非居住者であつて、出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条から第…