Search

試験研究費の額（しけんけんきゅうひのがく）

For a corporation, the total of the costs of experimental research (試験研究) of the kinds Article 42-4, paragraph (19), item (i)(a) lists that are counted as deductible expenses (損金), and of the amounts item (i)(b) lists that were booked as research and development costs but go to acquire inventory, fixed assets or deferred assets, less what others pay to cover them and leaving out, for a domestic corporation, costs of business carried on through a foreign office, etc. (国外事業所等).

…（当該金額に係る費用に充てるため他の者（当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等を含む。第十四号において同じ。）から支払を受ける金額がある場合には当該金額を控除した金額とし、当該法人が内国法人であ…

適格外国仲介業者（てきかくがいこくちゅうかいぎょうしゃ）

A secondary foreign account management institution (外国間接口座管理機関) or tertiary foreign account management institution (外国再間接口座管理機関) with its head office in a foreign country whose authorities can be given tax information under a tax treaty or other international agreement of Japan providing for the exchange of such information, and that has the approval of the Commissioner of the National Tax Agency (国税庁長官), given as a Cabinet Order (政令) provides.

外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提…

一般原動機付自転車（いっぱんげんどうきつきじてんしゃ）

A motorized bicycle (原動機付自転車) of the kind in Article 2, paragraph (1), item (x)(a): one with an engine or motor no larger in total displacement or rated output than a Cabinet Office Order (内閣府令) sets, other than one meeting the standard in item (x)(b) for small vehicles that need no great skill to drive.

原動機付自転車のうち第二条第一項第十号イに該当するもの

部分対象外国関係法人（ぶぶんたいしょうがいこくかんけいほうじん）

A foreign affiliated corporation (外国関係法人), other than a specified foreign affiliated corporation (特定外国関係法人), that meets all of requirements (a) to (c) of item (iv) of the same paragraph: its main business is not, apart from a listed exception, holding shares or bonds, providing industrial property rights, know-how or copyrights, or leasing ships or aircraft; it has in its home country the fixed facilities its main business needs and manages and runs that business itself there; and its main business passes the test that item sets for its kind of business.

第四号イからハまでに掲げる要件の全てに該当する外国関係法人（特定外国関係法人に該当するものを除く。）

特定口座（とくていこうざ）

An account for holding, recording or margin-trading listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment in Japan, opens at a business office in Japan of a financial instruments business operator, registered financial institution or investment trust management company by filing a written notification for opening a specified account (特定口座開設届出書), so that gains on the listed shares, etc. in it are calculated separately, as Article 37-11-3(3)(i) defines it.

…又は上場株式等の信用取引等に係る口座（当該口座においてこれらの契約及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約に基づく取引以外の取引に関する事項を扱わないものに限る。）

各事業年度（かくじぎょうねんど）

Each business year (事業年度) of the foreign related company (外国関係会社), a business year being as Articles 13 and 14 of the Corporation Tax Act define it (Article 2, paragraph (2), item (xix)).

第二条第二項第十九号に規定する事業年度

公共職業訓練等（こうきょうしょくぎょうくんれんとう）

Vocational training at public human resources development facilities (公共職業能力開発施設) set up by the national government, prefectures, municipalities or the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers (独立行政法人高齢・障害・求職者雇用支援機構), including training at the Polytechnic University (職業能力開発総合大学校); authorized vocational training (認定職業訓練) under Article 4, paragraph (2) of the Act on Support for the Employment of Specified Job Seekers through Implementation of Vocational Training, etc., other than kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) excludes; and other training or courses given under laws to help unemployed people adapt to work or learn the knowledge and skills a job needs, as a Cabinet Order (政令) specifies.

…うものを含む。）、職業訓練の実施等による特定求職者の就職の支援に関する法律（平成二十三年法律第四十七号）第四条第二項に規定する認定職業訓練（厚生労働省令で定めるものを除く。）その他法令の規定に基づき失業…

事業者（じぎょうしゃ）

In Article 45, an employer (事業者) as defined in Article 2, item (iii) of the Industrial Safety and Health Act — a person who runs a business and employs workers there; for the provisions of that Act this Article lists, the person running a client's business (派遣先の事業) is also treated as an employer employing the assigned workers (派遣中の労働者) dispatched to it.

労働安全衛生法（昭和四十七年法律第五十七号）第二条第三号に規定する事業者

行政庁（ぎょうせいちょう）

In this Act, the authority that supervises each kind of specified business operator (特定事業者) of Article 2, paragraph (2), as Article 22, paragraph (1) assigns it: the Prime Minister (内閣総理大臣) for most financial businesses — banks, shinkin banks, credit cooperatives, insurers, securities and trust businesses, money lenders, funds transfer and cryptoasset exchange service providers — and for certified public accountants; the Minister of Finance (財務大臣) for currency exchangers and tax accountants; the Minister of Economy, Trade and Industry (経済産業大臣) for finance lessors, credit card companies, precious metal and gem dealers and mail-receiving services; the Minister of Justice (法務大臣) for judicial scriveners (司法書士); the Minister of Internal Affairs and Communications (総務大臣) for the postal savings and postal life insurance management organisation and telephone-forwarding services; the Japan Casino Regulatory Commission (カジノ管理委員会) for casino operators; the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) or the prefectural governor (都道府県知事) that licensed a real estate broker; the prefectural governor for administrative scriveners (行政書士); two or three ministers jointly for labour banks, the Norinchukin Bank and book-entry transfer and electronic claim recording institutions; and, for agricultural and fishery cooperatives and some government-affiliated financial institutions, the authority their own Acts name — with the Minister of Finance (財務大臣) added for some matters by Article 22, paragraph (2) and another authority for some businesses by paragraphs (3) and (4).

次の各号に掲げる特定事業者の区分に応じ、当該特定事業者に係る事項に関して、それぞれ当該各号に定める者

特定電気通信（とくていでんきつうしん）

Sending telecommunications (電気通信, as defined in the Telecommunications Business Act) meant to be received by unspecified persons, other than sending meant to be received directly by the public.

不特定の者によって受信されることを目的とする電気通信（電気通信事業法（昭和五十九年法律第八十六号）第二条第一号に規定する電気通信をいう。以下この号及び第五条第三項において同じ。）の送信（公衆によって直接受信されることを目的とする電気通信の送信を除…

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告書）に規定する期限後申告書

特定在留カード（とくていざいりゅうかーど）

A residence card that also works as an Individual Number Card (the My Number card), with that function added under the procedure in Article 18-5 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

この条の規定及び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。以下この条及び第十九条の十五の四において「番号利用法」という。）第十八条の五の規定に定める手続により個人番号カード（番号利用法第二条第七項に規定する個人番号カードをいう。第十九条の十五の四において同じ。）としての機能を付加するための措置が講じられた在留カー…

被保険者の種別（ひほけんしゃのしゅべつ）

Which of the four categories of insured under Employees' Pension Insurance (厚生年金保険) a person falls in: category I (第一号厚生年金被保険者), category II (第二号厚生年金被保険者), category III (第三号厚生年金被保険者) or category IV (第四号厚生年金被保険者) (Article 15).

第一号厚生年金被保険者、第二号厚生年金被保険者、第三号厚生年金被保険者又は第四号厚生年金被保険者のいずれであるかの区別

短期売買商品等（たんきばいばいしょうひんとう）

In Article 61, assets acquired to profit from short-term price changes, of kinds a Cabinet Order (政令) specifies (other than securities), and cryptoassets (暗号資産) as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

…した資産として政令で定めるもの（有価証券を除く。）及び資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産（以下この条において「暗号資産」という。）

海外投資家等特例業務（かいがいとうしかとうとくれいぎょうむ）

Carrying on as a business either of these: managing money contributed by foreign investors, etc. (海外投資家等) who are the only holders of partnership-type rights (Article 2, paragraph (2), items (v) and (vi)) in an investment business — leaving out special purpose companies, silent partnership operators and similar persons with other investors — where that money comes mainly from non-residents; or, in connection with that management, offering or privately placing such rights to those foreign investors, etc. in ways a Cabinet Order (政令) specifies as unlikely to let anyone else acquire them.

次に掲げる行為のいずれかを業として行うこと

労働者（ろうどうしゃ）

A worker as defined in Article 9 of the Labor Standards Act (a person employed at a business or office and paid wages, whatever the kind of job), except a person employed at a business or office that employs only relatives living in the same household, and a domestic worker.

労働基準法（昭和二十二年法律第四十九号）第九条に規定する労働者（同居の親族のみを使用する事業又は事務所に使用される者及び家事使用人を除く。）

アクセス制御機能（あくせすせいぎょきのう）

A feature that an access administrator (アクセス管理者) adds to a computer connected to a telecommunications line (電気通信回線), or to another such computer linked to it over the line, to control its use automatically: it checks that the code a person enters is the identification code (識別符号) for that use, or a code made from one by the administrator's method combined with part of it, and then lifts all or part of the restrictions on that use.

…れている機能であって、当該特定利用をしようとする者により当該機能を有する特定電子計算機に入力された符号が当該特定利用に係る識別符号（識別符号を用いて当該アクセス管理者の定める方法により作成される符号と当該識別符号の一部を組み合わせた符号を含む。次項第一号及び第二号において同じ。）であることを確認して、当該特定利用の制限の全部又は一部を解除するもの

公益法人等（こうえきほうじんとう）

In Chapter III (special provisions on the Corporation Tax Act), a public interest corporation, etc. as defined in Article 2, item (vi) of the Corporation Tax Act: a corporation listed in Appended Table 2 (別表第二) of that Act, such as a public interest incorporated association or foundation (公益社団法人, 公益財団法人), a school corporation (学校法人) or a religious corporation (宗教法人).

法人税法第二条第六号に規定する公益法人等

社債的受益権（しゃさいてきじゅえきけん）

A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.

資産の流動化に関する法律（平成十年法律第百五号）第二百三十条第一項第二号に規定する社債的受益権

独立行政法人等（どくりつぎょうせいほうじんとう）

Incorporated administrative agencies (独立行政法人) as defined in Article 2, paragraph (1) of the Act on General Rules for Incorporated Administrative Agencies, and the corporations listed in Appended Table 1 (別表第一) of this Act.

独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人及び別表第一に掲げる法人