Search

組合契約（くみあいけいやく）

In Article 67-12, a partnership contract under Article 667, paragraph (1) of the Civil Code, an investment limited partnership agreement under Article 3, paragraph (1) of the Limited Partnership Act for Investment, similar contracts abroad (including those a Cabinet Order (政令) names), and silent partnership contracts, etc. (匿名組合契約等).

…契約に関する法律第三条第一項に規定する投資事業有限責任組合契約並びに外国におけるこれらに類する契約（政令で定めるものを含む。）並びに匿名組合契約等

貸借料等（たいしゃくりょうとう）

In Article 67-17(7) and (8), the gains from bond transactions with a repurchase/resale agreement (債券現先取引) of kinds a Cabinet Order (政令) specifies, and the money paid as the fee for lending securities to a specified financial institution, etc. (特定金融機関等) under a securities lending transaction, that a foreign financial institution, etc. (外国金融機関等) receives.

同条第一項に規定する債券現先取引（第九項において「債券現先取引」という。）から生ずる差益として政令で定めるもの又は同条第一項に規定する証券貸借取引による特定金融機関等に対する同項各号に掲げる有価証券…

親会社等（おやがいしゃとう）

In Article 24, paragraphs (8), (9) and (11) to (13) as Article 24-7, paragraph (5) applies them to a parent company, etc. that is a foreign company, a parent company, etc. as defined in Article 24-7, paragraph (1): a company that owns a majority of the voting rights of a company that must file annual securities reports, or another person a Cabinet Order (政令) specifies as closely related to such a company.

第二十四条の七第一項に規定する親会社等

納付受託者（のうふじゅたくしゃ）

A person the Commissioner of the National Tax Agency (国税庁長官) designates under Article 34-4, paragraph (1) as able to handle the payment of national taxes properly and reliably and as meeting the requirements a Cabinet Order (政令) sets, who may pay national tax on behalf of a person who entrusts the payment to them.

次条第一項に規定する納付受託者

第三種事業（だいさんしゅじぎょう）

For the individual enterprise tax (個人の事業税), the businesses Article 72-2, paragraph 10 lists — among them medicine, dentistry, pharmacy, massage, acupuncture and similar treatment (other than when done by people who are blind or have a like visual impairment a Cabinet Order (政令) sets), veterinary practice, the work of attorneys, judicial scriveners, tax accountants and other professionals, consulting, design, barbers, beauticians, cleaning and public baths — and businesses like them that a Cabinet Order names.

次に掲げるもの

特定徴収金（とくていちょうしゅうきん）

Local government collections (地方団体の徴収金) relating to local taxes that a taxpayer or special collection agent (特別徴収義務者) pays or remits by a method an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.

地方税に係る地方団体の徴収金のうち、納税義務者又は特別徴収義務者が総務省令で定める方法により納付し、又は納入するもの

満了基準日（まんりょうきじゅんび）

The earlier of the day five years after a resident leaves Japan (国外転出) — ten years where an extension is filed under Article 137-2, paragraph (2) — and the day the person returns to Japan or another case of Article 60-2, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of tax on departure under Article 137-2 lasts until four months after the day after it.

当該国外転出の日から五年を経過する日又は帰国等の場合（第六十条の二第六項第一号又は第三号に掲げる場合その他政令で定める場合をいう。次項において同じ。）に該当することとなつた日のいずれか早い日

親法人株式（おやほうじんかぶしき）

In Article 61-2(24), shares of a corporation that, on the day the contract for a merger, company split or share exchange is made, is expected to have the relationship a Cabinet Order (政令) sets of holding, directly or indirectly, all the issued shares (発行済株式等) of the domestic corporation that is the acquiring corporation, succeeding corporation or wholly owning parent corporation in it.

その内国法人との間に当該内国法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人に該当することが当該合併等に係る契約をする日（以下この項において「契約日」とい…

特定委託者（とくていいたくしゃ）

A person, other than a beneficiary (受益者), who currently holds the power to change a trust — other than a power to make only minor changes, as a Cabinet Order (政令) specifies — and who is to receive the trust's property.

信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）

特定障害者（とくていしょうがいしゃ）

In Article 21-4, paragraphs (1) and (2), a person with a particular disability (特別障害者) as defined in Article 19-4, paragraph (2), or another person with a disability (障害者) as defined there who, as a Cabinet Order (政令) specifies, has a mental disability, such as one who usually lacks the capacity to understand matters; in either case other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).

…除く。）のうち精神上の障害により事理を弁識する能力を欠く常況にある者その他の精神に障害がある者として政令で定めるもの（第一条の四第一項第二号から第四号までの規定に該当する者を除く。）

特別障害者（とくべつしょうがいしゃ）

A person with a particular disability as defined in Article 2, paragraph (1), item (xxix) of the Income Tax Act: a person with a disability (障害者) who has a severe mental or physical disability, as a Cabinet Order (政令) specifies.

所得税法第二条第一項第二十九号に規定する特別障害者

特定株式等（とくていかぶしきとう）

In Article 55, paragraph (1), the shares or capital contributions (株式等) that a Cabinet Order (政令) specifies as ones whose subscription or acquisition promotes the exploration or development of resources and contributes to a stable supply of resources in Japan, from among those of a resource development business corporation (資源開発事業法人) or resource development investment corporation (資源開発投資法人) formed (other than by a merger or company split by split-off) or increasing its capital in the business year that the domestic corporation paid in for or acquired in a company split by spin-off (分社型分割) or capital contribution in kind (現物出資).

…得をすることが資源の探鉱又は開発を促進し、本邦における資源の安定的供給に寄与することになるものとして政令で定めるもの

無免許運転（むめんきょうんてん）

Driving on a road a motor vehicle (自動車) that only the holder of a driver's license (運転免許), or a person whom Article 107-2 of the Road Traffic Act lets drive on an international driving permit (国際運転免許証) or foreign driver's license (外国運転免許証), may drive, either without the license (including while it is suspended) or without holding that permit or foreign license; the latter includes driving on one by a person whom Article 88, paragraph (1), items (ii) to (iv) of the Road Traffic Act excludes from being granted a license, such as one whose license is suspended or was cancelled or who is banned from driving, and driving on one more than one year after the day of landing (上陸) in Japan, where a return within three months does not count as a landing for a person recorded in the resident register (住民基本台帳) who left with a confirmation of departure (出国の確認), a re-entry permit (再入国の許可), including one treated as granted on leaving, or a refugee travel document (難民旅行証明書); "road" is as Article 2, paragraph (1), item (i) of the Road Traffic Act defines it, which also covers other places used for general traffic.

…十二年法律第八十一号）に基づき住民基本台帳に記録されている者が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）第六十条第一項の規定による出国の確認、同法第二十六条第一項の規定による再入国の許可（同…

適格投資家（てきかくとうしか）

In Article 29-5, a professional investor (特定投資家), a person a Cabinet Office Order (内閣府令) specifies as comparable to one in knowledge, experience and assets, or a person a Cabinet Order (政令) specifies as closely related to a financial instruments business operator (including a person seeking registration under Article 29).

…める者又は金融商品取引業者（第二十九条の登録を受けようとする者を含む。）と密接な関係を有する者として政令で定める者

利益積立金額（りえきつみたてきんがく）

The amount, set by a Cabinet Order (政令), of a corporation's income that it has kept rather than paid out.

法人の所得の金額で留保している金額として政令で定める金額

特定支配関係（とくていしはいかんけい）

In Article 57-2, paragraph (1), a relationship in which another person holds, directly or indirectly, shares or equity interests (出資) of more than 50 percent of the total number or amount of a domestic corporation's issued shares or equity (not counting its own shares or equity it holds), or another relationship a Cabinet Order (政令) specifies, other than one that arose from a cause a Cabinet Order specifies.

…く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める関係をいい、政令で定める事由によつて生じたものを除く

退職手当金等（たいしょくてあてきんとう）

The pay listed in Article 3, paragraph (1), item (ii): retirement allowances, merit payments and similar pay (including benefits a Cabinet Order (政令) specifies) that would have been paid to the decedent and that heirs or others receive, the payment having been settled within three years after the death.

第三条第一項第二号に掲げる給与

特定振替機関（とくていふりかえきかん）

In Article 5-3, a book-entry transfer institution (振替機関) under Article 2(2) of the Act on Book-Entry Transfer of Corporate Bonds and Shares that has the issuer's consent under Article 13 of that Act to handle corporate bonds, or similar bonds a Cabinet Order (政令) specifies.

…する法律第二条第二項に規定する振替機関のうち、同法第十三条の規定に基づき社債（これに類するものとして政令で定めるものを含む。以下この号において「社債等」という。）を取り扱うことについて当該社債等の同条第一…

特定管理方法（とくていかんりほうほう）

In Article 8, a way of keeping corporate bonds (社債 under Article 2(1)(ix) of the Income Tax Act that are rights under Article 29-2(1)(viii) of the Financial Instruments and Exchange Act) that meets the requirements a Cabinet Order (政令) sets, such as placing restrictions on their transfer.

…をいう。以下この号、次項第二号及び第三項第二号において同じ。）の譲渡についての制限を付すことその他の政令で定める要件を満たす方法

承継特定株式（しょうけいとくていかぶしき）

A director's, etc. specified shares (取締役等の特定株式), or similar shares a Cabinet Order (政令) sets, that a successor acquired by inheritance or bequest from the person who had the special treatment of Article 29-2 (特例適用者), and that remain recorded in a transfer account book, in custody or under a management trust with the financial instruments business operator, etc. (金融商品取引業者等), or managed by the stock company, as the arrangements in Article 29-2, paragraph (1), item (vi) require.

特例適用者から当該相続又は遺贈により取得をした取締役等の特定株式その他これに類する株式として政令で定めるもので、第一項第六号イに規定する取決めに従い引き続き当該取締役等の特定株式に係る金融商品取引…