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Terms

tax treaty

租税条約(そぜいじょうやく)

A treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion, as referred to in the proviso to Article 2, paragraph (1), item (viii)-4.

第二条第一項第八号の四ただし書(定義)に規定する条約

tax treaty

租税条約(そぜいじょうやく)

A treaty Japan has concluded on taxes on income for the avoidance of double taxation or the prevention of tax evasion, as referred to in the proviso to Article 2, item (xii)-19.

第二条第十二号の十九ただし書(定義)に規定する条約

conditions of use

使用条件(しようじょうけん)

The conditions that the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) attaches to each automated driving system (自動運行装置) under Article 41, paragraph (2) of the Road Transport Vehicle Act, within which the system is to be used.

道路運送車両法第四十一条第二項に規定する条件

tax treaty

租税条約(そぜいじょうやく)

A tax treaty as referred to in Article 162, paragraph 1 of the Income Tax Act: a treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion.

所得税法第百六十二条第一項に規定する租税条約

provisions of a tax treaty, etc.

租税条約等の規定(そぜいじょうやくとうのきてい)

The provisions of a tax treaty (租税条約) — a treaty as referred to in the proviso to Article 2, item (xii)-19 — and other provisions a Cabinet Order (政令) specifies, under which corporation tax is not imposed, as Article 149, paragraph (1) uses the words.

第百四十九条第一項ただし書(外国普通法人となつた旨の届出)に規定する租税条約等の規定

share option subject to call

取得条項付新株予約権(しゅとくじょうこうつきしんかぶよやくけん)

In Article 61-2, paragraph (14), item (v), share options whose terms let the issuing corporation acquire them on the occurrence of a specified event (取得事由).

新株予約権について、これを発行した法人が一定の事由(以下この号において「取得事由」という。)が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権

terms of issue

発行条件(はっこうじょうけん)

In Article 90-2, paragraph (3), item (i), a bond's name and code or number, interest rate, interest payment dates and redemption date.

その公社債の名称及び記号又は番号、利率、利子の支払期並びに償還期限

tax treaty

租税条約(そぜいじょうやく)

A treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion, as defined in Article 2, item (i) 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.

租税条約等実施特例法第二条第一号に規定する租税条約

Act on Special Provisions for the Enforcement of Tax Treaties

租税条約等実施特例法(そぜいじょうやくとうじっしとくれいほう)

Short name for 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).

terms of purchase, etc.

買付条件等(かいつけじょうけんとう)

In Section 1 of Chapter II-2, the terms of a tender offer (公開買付け): the purchase price, the number of share certificates, etc. sought for purchase, the purchase period (including any statement in the public notice that it may be extended), delivery and other settlement, and any conditions the tender offeror attaches.

Refugee Convention

難民条約(なんみんじょうやく)

The Convention Relating to the Status of Refugees.

the Convention for the Protection of Performers, etc.

実演家等保護条約(じつえんかとうほごじょうやく)

Short name for the International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations (実演家、レコード製作者及び放送機関の保護に関する国際条約).

transfer on deferred payment terms

延払条件付譲渡(のべばらいじょうけんつきじょうと)

In Article 16, a transfer, etc. of assets (資産の譲渡等) by an individual business operator that is a transfer on deferred payment terms of an asset giving rise to timber income (山林所得) or capital gains (譲渡所得) as referred to in Article 132, paragraph (1) of the Income Tax Act; where the tax office permits the income tax on it to be paid later under that paragraph, instalments not yet due can be left out of that taxable period's sales.

conditions of supervision measures

監理措置条件(かんりそちじょうけん)

Conditions such as limits on where a person lives and moves and a duty to appear when summoned, imposed on a foreign national placed under a supervisor instead of being detained.

tax treaty

租税条約(そぜいじょうやく)

A treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion, as referred to in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act.

the WPPT

実演・レコード条約(じつえん・れこーどじょうやく)

Short name for the WIPO Performances and Phonograms Treaty (実演及びレコードに関する世界知的所有権機関条約).

conditions of supervision measures, etc.

監理措置条件等(かんりそちじょうけんとう)

The conditions of supervision measures (監理措置条件) imposed on a foreign national living outside detention under a supervisor (監理人), together with any conditions attached under Article 44-5, paragraph (1) to permission for that person to work for pay.

date on which the peace treaty first took effect

平和条約発効日(へいわじょうやくはっこうび)

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.

application under Article 18, paragraph (1) of the Labor Contracts Act for a labor contract without a fixed term

労働契約法第十八条第一項の無期転換申込み(ろうどうけいやくほうだいじゅうはちじょうだいいっこうのむきてんかんもうしこみ)

A worker's request, after more than five years of renewed fixed-term contracts with one employer, to switch to an open-ended contract.

Act on Special Provisions for the Enforcement of Tax Treaties

租税条約等実施特例法(そぜいじょうやくとうじっしとくれいほう)

Short name for 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).