Search

介護予防特定施設入居者生活介護（かいごよぼうとくていしせつにゅうきょしゃせいかつかいご）

Bathing, toileting, eating and other daily-life support a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, functional training and care in the course of medical treatment, given for the prevention of long-term care to a person needing support (要支援者) who lives in a specified facility (特定施設), other than one reserved for people requiring long-term care (介護専用型特定施設), under a plan setting out the facility's services, who provides them and other matters such an Order names.

…予防を目的として、当該特定施設が提供するサービスの内容、これを担当する者その他厚生労働省令で定める事項を定めた計画に基づき行われる入浴、排せつ、食事等の介護その他の日常生活上の支援であって厚生労働省令で…

紛争解決委員（ふんそうかいけついいん）

A dispute resolution mediator that a designated dispute resolution organization (指定紛争解決機関) appoints under Article 156-50, paragraph (2) when it receives a request for dispute resolution procedures (紛争解決手続).

第百五十六条の五十第二項の規定により選任された紛争解決委員

紛争解決委員（ふんそうかいけついいん）

A dispute resolution mediator that a designated dispute resolution organization (指定紛争解決機関) appoints under Article 52-73, paragraph (2) when it receives a request for dispute resolution procedures (紛争解決手続).

第五十二条の七十三第二項の規定により選任された紛争解決委員

酒類（しゅるい）

In Article 74-4, liquor as defined in Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree (1%) or more, including what can be diluted or dissolved into one.

同法第二条第一項（酒類の定義及び種類）に規定する酒類

親会社（おやがいしゃ）

In Article 57-2, paragraphs (2) to (6), a company that has another company as its subsidiary company (子会社) within the meaning of Article 29-4, paragraph (4).

他の会社を子会社（第二十九条の四第四項に規定する子会社をいう。次項において同じ。）とする会社

特定施設（とくていしせつ）

A fee-based home for the elderly (有料老人ホーム) or another facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, other than a community-based specified facility (地域密着型特定施設): one of these whose residents are limited to persons requiring long-term care (要介護者), their spouses and others that Order specifies and whose capacity is 29 or fewer (Article 8, paragraphs (11) and (21)).

有料老人ホームその他厚生労働省令で定める施設であって、第二十一項に規定する地域密着型特定施設でないもの

募集株式（ぼしゅうかぶしき）

Shares, newly issued or held by the company itself, that a stock company allots to the persons who applied for them in response to its invitation to subscribe.

第百九十九条第一項に規定する募集株式

貸付信託（かしつけしんたく）

A loan trust as defined in Article 2, paragraph (1) of the Loan Trust Act (Act No. 195 of 1952).

貸付信託法（昭和二十七年法律第百九十五号）第二条第一項（定義）に規定する貸付信託

課税期間（かぜいきかん）

In Article 33, paragraphs (1) and (2), the taxable period of purchase: the one that includes the day a business made the taxable purchase (課税仕入れ) or specified taxable purchase (特定課税仕入れ) of an adjustment-target fixed asset (調整対象固定資産), or took it out of a bonded area (保税地域) — for goods covered by a special return (特例申告書), the day the return was filed or the decision on it was notified.

…告書を提出した場合には、当該特例申告書を提出した日又は特例申告に関する決定の通知を受けた日。次条第一項及び第三十五条において同じ。）の属する課税期間

再審査庁（さいしんさちょう）

The administrative agency (行政庁) with which a request for re-examination (再審査請求) has been filed under another Act (法律), including one that took the case over under Article 14, as Article 66, paragraph (1) applies it, when the power to decide it passed to it through a change in the laws and regulations (法令).

他の法律の規定により再審査請求がされた行政庁（第六十六条第一項において読み替えて準用する第十四条の規定により引継ぎを受けた行政庁を含む。）

対象労働者（たいしょうろうどうしゃ）

A worker within the range of workers set by a workplace committee's resolution under Article 41-2, paragraph (1) of the Labor Standards Act: once such a worker has consented and is put on the covered work, that Act's rules on working hours, breaks, days off and late-night premium pay may cease to apply to them.

同項に規定する「対象労働者」

確定申告書（かくていしんこくしょ）

In Article 53, the corporate prefectural inhabitant tax (道府県民税) return a corporation must file under paragraph 1 of that Article, where it goes with the corporation tax return due under Article 74, paragraph 1 of the Corporation Tax Act.

第一項の規定により提出すべき申告書（同法第七十四条第一項の規定により提出すべき法人税の申告書に係るものに限る。）

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

同条第三項に規定する修正申告書

特定受託者（とくていじゅたくしゃ）

A specified account management institution (特定口座管理機関) acting as trustee of the trust described in Article 5-2(19), whose trust property includes book-entry national or local government bonds on whose interest a nonresident or foreign corporation claims the exemption of Article 5-2(1).

第十九項に規定する信託の受託者

振替記載等（ふりかえきさいとう）

An entry or record in the transfer account book (振替口座簿) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, made as that Act provides.

第五条の二第七項第六号に規定する振替記載等

教科用図書（きょうかようとしょ）

A textbook as referred to in Article 34, paragraph (1) of the School Education Act, including as applied to other kinds of school by Articles 49, 49-8, 62, 70(1) and 82 of that Act: one approved by the Minister of Education, Culture, Sports, Science and Technology, or one of which that Ministry holds authorship, which those schools must use.

学校教育法（昭和二十二年法律第二十六号）第三十四条第一項（同法第四十九条、第四十九条の八、第六十二条、第七十条第一項及び第八十二条において準用する場合を含む。）に規定する教科用図書

介護予防支援（かいごよぼうしえん）

The help given, at the request of a person needing in-home support (居宅要支援者), by staff of a community general support center (地域包括支援センター) or by employees a Ministry of Health, Labour and Welfare Order (厚生労働省令) names at a place of business giving designated in-home long-term care support: drawing up a preventive long-term care service plan (介護予防サービス計画) so that the person can make proper use of designated preventive services, community-based preventive services, specified comprehensive projects for prevention and daily life support (特定介護予防・日常生活支援総合事業) and other preventive health, medical and welfare services, and liaising and coordinating with the providers and others so that those services are given under the plan.

居宅要支援者が第五十三条第一項に規定する指定介護予防サービス又は特例介護予防サービス費に係る介護予防サービス若しくはこれに相当する…

最終事業年度（さいしゅうじぎょうねんど）

The latest business year whose financial statements have been approved, at a shareholders meeting or, where the Act allows it, by the board of directors.

各事業年度に係る第四百三十五条第二項に規定する計算書類につき第四百三十八条第二項の承認（第四百三十九条前段に規定する場合にあっては、第四百三十六条第三項の承認）を受けた場合における当該各事業年度のうち最も遅いもの

剰余金の配当（じょうよきんのはいとう）

In Article 83, a dividend of surplus as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得): one paid on shares or capital contributions, including certain bond investment trust interests and corporate-bond-type beneficial interests (社債的受益権), other than one that reduces capital surplus or is made through a split-off type company split (分割型分割) or a share distribution (株式分配).

法第二十四条第一項に規定する剰余金の配当

通算前欠損金額（つうさんまえけっそんきんがく）

In Article 64-5, the loss (欠損金額) of a group tax sharing corporation for a business year calculated without applying Article 59(3) and (4), Article 62-5(5), Article 64-5 itself and Article 64-7(6).

第五十九条第三項及び第四項、第六十二条の五第五項、この条並びに第六十四条の七第六項の規定を適用しないものとして計算した場合における欠損金額