Search

特定投資信託（とくていとうししんたく）

An investment trust (投資信託) under Article 2(3) of the Act on Investment Trusts and Investment Corporations that is a trust subject to corporate taxation (法人課税信託).

同項に規定する特定投資信託

更正（こうせい）

In Chapter IV (Articles 42 to 56), a reassessment by the tax office under Article 24 or 26 of the Act on General Rules for National Taxes: correcting the tax base or tax amount in a return that does not match its examination, or correcting again an earlier reassessment or determination found to be too large or too small.

同法第二十四条又は第二十六条の規定による更正

個人番号（こじんばんごう）

The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

行政手続に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。以下「番号利用法」という。）第二条第五項に規定する個人番号

保税地域（ほぜいちいき）

An area of one of the five kinds listed in Article 29 of the Customs Act — designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas; this Act deals with the consumption tax, etc. (消費税等) charged on goods taken out of such an area.

関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域

事業年度（じぎょうねんど）

A business year as defined in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation; under the Corporation Tax Act, a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer, and cut short when an event such as a dissolution or merger happens partway through.

法人税法第十三条及び第十四条並びに租税特別措置法第六十六条の十一の三第五項に規定する事業年度

欠損金額（けっそんきんがく）

In Chapter III (special provisions on the Corporation Tax Act), the amount of loss as defined in Article 2, item (xix) of the Corporation Tax Act: the amount by which a corporation's deductible expenses (損金の額) for a business year exceed its gross profits (益金の額) for that year in computing its income.

法人税法第二条第十九号に規定する欠損金額

主務大臣（しゅむだいじん）

In Chapter IV, on funds transfer transaction analysis (為替取引分析), the Prime Minister (内閣総理大臣) together with the Minister of Finance (財務大臣) where a funds transfer transaction analysis service provider (為替取引分析業者) carries on the work of Article 2, paragraph (21), item (i) — analysing, for financial institutions, whether their funds transfers are payments of the kinds that item lists by reference to foreign exchange law, and telling them the result — and the Prime Minister alone in any other case.

次の各号に掲げる場合の区分に応じ、当該各号に定める大臣

本線車道（ほんせんしゃどう）

A roadway made up of the main lanes of a national expressway (高速自動車国道) or a limited highway (自動車専用道路).

高速自動車国道（高速自動車国道法（昭和三十二年法律第七十九号）第四条第一項に規定する道路をいう。以下同じ。）又は自動車専用道路（道路法第四十八条の四に規定する自動車専用道路をいう。以下同じ。）の本線車線により構成する車道

商品取引所（しょうひんとりひきじょ）

A member commodity exchange (会員商品取引所) or an incorporated commodity exchange (株式会社商品取引所) under the Commodity Derivatives Transaction Act — a membership association, or a stock company holding a permit, that opens a market for futures transactions in commodities or commodity indices — the incorporated ones limited to those a Cabinet Order (政令) specifies as regulated to a level equal to incorporated financial instruments exchanges.

会員商品取引所（商品先物取引法第二条第五項に規定する会員商品取引所をいう。）及び株式会社商品取引所（同条第六項に規定する株式会社商品取引所をいい、株式会社金融商品取引所に関する規制と同等の水準にあると認め…

雑損失の金額（ざつそんしつのきんがく）

The part of a year's losses from disaster, theft or embezzlement under Article 72, paragraph (1) that exceeds the threshold set there, which is deducted from income as the casualty loss deduction.

第七十二条第一項（雑損控除）に規定する損失の金額の合計額が同項各号に掲げる場合の区分に応じ当該各号に掲げる金額を超える場合におけるその超える部分の金額

外国税額控除（がいこくぜいがくこうじょ）

Throughout this Ministerial Order (省令), the foreign tax credit provided for in Part II, Chapter III, Section 2 (tax credits) of the Income Tax Act.

それぞれ法第二編第三章第二節（税額控除）に規定する配当控除、分配時調整外国税相当額控除又は外国税額控除

贈与税の申告書（ぞうよぜいのしんこくしょ）

In Article 70-7, the gift tax return filed by the due date under Article 28(1) of the Inheritance Tax Act.

相続税法第二十八条第一項の規定による期限内申告書

公募公社債等運用投資信託（こうぼこうしゃさいとううんようとうししんたく）

A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.

その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをい…

第一号等厚生年金被保険者（だいいちごうとうこうせいねんきんひほけんしゃ）

An insured person under employees' pension insurance (厚生年金保険) who is either a category 1 insured (第一号厚生年金被保険者) — one who is not a member of a national or local public officers' mutual aid association or of the private school personnel mutual aid system — or a category 4 insured (第四号厚生年金被保険者), a member of the private school personnel mutual aid system (私立学校教職員共済制度), as Article 2-5, paragraph (1) of the Employees' Pension Insurance Act provides.

厚生年金保険の被保険者のうち厚生年金保険法第二条の五第一項第一号に規定する第一号厚生年金被保険者（以下「第一号厚生年金被保険者」という。）又は同項第…

一般株式等（いっぱんかぶしきとう）

Shares and similar interests (株式等), as Article 37-10, paragraph 2 lists them, other than listed shares, etc. (上場株式等) as defined in Article 37-11, paragraph 2.

株式等のうち次条第二項に規定する上場株式等以外のもの

厚生年金適用事業所（こうせいねんきんてきようじぎょうしょ）

A place of business covered by employees' pension insurance: an applicable place of business (適用事業所) under Article 6, paragraph (1) of the Employees' Pension Insurance Act, or one whose employer has, with the approval of the Minister of Health, Labour and Welfare, made it an applicable place of business under paragraph (3) of that Article.

厚生年金保険法（昭和二十九年法律第百十五号）第六条第一項の適用事業所及び同条第三項の認可を受けた適用事業所

法令（ほうれい）

Acts (法律), orders made under Acts (including public notices (告示)), ordinances of local governments (条例), and rules (規則) of the executive organs of local governments (including their regulations (規程)).

法律、法律に基づく命令（告示を含む。）、条例及び地方公共団体の執行機関の規則（規程を含む。以下「規則」という。）

被用者（ひようしゃ）

An insured person (被保険者), other than a public employee (公務員), for whom one of the employers and other bodies listed in Article 69(1) of the Act on Support for Children and Child-rearing bears or must pay premiums (保険料).

子ども・子育て支援法第六十九条第一項各号に掲げる者が保険料を負担し、又は納付する義務を負う被保険者であつて公務員でない者

主要株主（しゅようかぶぬし）

A person holding 20 percent or more (15 percent or more where a fact a Cabinet Office Order (内閣府令) specifies suggests material influence over its financial and business policies) of the voting rights of all shareholders, etc. (総株主等の議決権) of a company, counting voting rights on shares that cannot be asserted against the issuer under Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares and leaving out those the Order excludes, as Article 29-4, paragraph (2) defines it.

…ができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下同じ。）の百分の二十…

組織再編成（そしきさいへんせい）

In Chapter VI-2, a corporate reorganization as Article 2-3, paragraph (1) defines it: a merger, company split, share exchange or other act concerning a company's organization that a Cabinet Order (政令) specifies.

第二条の三第一項に規定する組織再編成