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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A dividend of surplus, a dividend of profits or a distribution of surplus as referred to in Article 24, paragraph (1) of the Income Tax Act, the provision on dividend income (配当所得), received by a resident from a foreign corporation.
所得税法第二十四条第一項に規定する剰余金の配当、利益の配当又は剰余金の分配
An event by which a minor's account management contract (未成年者口座管理契約) or taxable minor's account management contract (課税未成年者口座管理契約), or its performance, stops meeting certain requirements listed in Article 37-14-2, paragraph (5), or the closing of a minor's account (未成年者口座) or taxable minor's account (課税未成年者口座) other than because of a return or similar event caused by a disaster.
未成年者口座管理契約若しくは課税未成年者口座管理契約若しくはこれらの履行につき前項第二号ホ若しくはヘ若しくは第六号ハ若しくはニに掲げる要件に該当しない事由が生じたこと又は未成年者口座…
保険料全額免除期間
Time as a category 1 insured person (第一号被保険者) for which the whole premium did not have to be paid — by law under Article 89, paragraph (1), or on application under Article 90, paragraph (1) or the student rule of Article 90-3, paragraph (1) — other than months later paid up by retroactive payment (追納) under Article 94.
第七条第一項第一号に規定する被保険者としての被保険者期間であつて第八十九条第一項、第九十条第一項又は第九十条の三第一項の規定により納付することを要しないものとされた保険料に係るもののうち、第九十四条第四項の規定により納付されたものとみなされる保険料に係る被保険者期間を除いたものを合算した期間
A lawsuit asking the court to revoke a disposition (処分) of an administrative agency (行政庁) or any other act that is an exercise of public authority (公権力), other than the determinations, decisions and other acts on appeals (裁決) that Article 3(3) covers.
行政庁の処分その他公権力の行使に当たる行為（次項に規定する裁決、決定その他の行為を除く。以下単に「処分」という。）の取消しを求める訴訟
A person holding the permission of a public safety commission (公安委員会) under Article 75-12, paragraph (1) to carry out specified automated operation (特定自動運行).
第七十五条の十六第一項に規定する特定自動運行実施者
イノベーションの創出
The creation of innovation as defined in Article 2, paragraph (5) of the Act on Vitalizing the Creation of Science, Technology, and Innovation, which adopts the definition in Article 2, paragraph (1) of the basic Act on science, technology and innovation (科学技術・イノベーション基本法, Act No. 130 of 1995): creating new value through scientific discoveries or inventions, the development of new goods or services and other creative activity, and spreading it so as to bring about major change in the economy and society.
科学技術・イノベーション創出の活性化に関する法律（平成二十年法律第六十三号）第二条第五項に規定するイノベーションの創出
The return under Article 53, paragraph (1) in which a corporation states its tax base corporation tax amount (課税標準法人税額) and special corporation tax for reconstruction (復興特別法人税) for a taxable business year, including one filed after the deadline as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes, and a return filed under Article 54 to obtain a refund.
第五十三条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）及び第五十四条の規定による申告書
A wholly owned subsidiary corporation in a share exchange (株式交換完全子法人), or the target corporation (対象法人) under Article 2, item (xii)-16 of a share exchange, etc. (株式交換等) other than a share exchange.
株式交換完全子法人及び株式交換等（株式交換を除く。）に係る第十二号の十六に規定する対象法人
開示義務者
The person who must appear on the asset disclosure date (財産開示期日) and state the debtor's property: the debtor (債務者), or its legal representative (法定代理人) where it has one, or its representative (代表者) where the debtor is a corporation.
前条第二項第二号に掲げる者
生命保険契約
An insurance contract concluded with a life insurance company as defined in Article 2, paragraph (3) of the Insurance Business Act (Act No. 105 of 1995), including a contract for similar mutual aid (共済), or another contract a Cabinet Order (政令) specifies.
保険業法（平成七年法律第百五号）第二条第三項（定義）に規定する生命保険会社と締結した保険契約（これに類する共済に係る契約を含む。以下同じ。）その他の政令で定める契約
A person whose capacity to act (行為能力) is limited: a minor, an adult ward (成年被後見人), a person under curatorship (被保佐人), or a person under assistance (被補助人) for whom the family court has made a decision under Article 17, paragraph (1) that certain acts need the assistant's consent.
未成年者、成年被後見人、被保佐人及び第十七条第一項の審判を受けた被補助人
前払式支払手段
A prepaid payment instrument as defined in Article 3, paragraph (1): a certificate, number, code or the like, issued for a price matching the amount of money, or the quantity of goods or services, recorded on it or recorded electronically, that can be used to pay for goods (物品等) or services bought, rented or received from the issuer or a person the issuer designates, or to claim those goods or services from them.
第三条第一項に規定する前払式支払手段
A contract on carrying out dispute resolution services, etc. (紛争解決等業務) concluded between a designated dispute resolution organization (指定紛争解決機関) and a business operator involved in financial instruments transactions (金融商品取引関係業者) — a financial instruments business operator, etc. or a securities finance company.
…機関と金融商品取引関係業者（金融商品取引業者等又は証券金融会社をいう。次条、第百五十六条の四十二第二項、第百五十六条の四十四及び第百五十六条の五十六第一号において同じ。）との間で締結される契約
In Article 64-9(1), a domestic ordinary corporation (普通法人) or cooperative (協同組合等) that is none of the corporations listed in items (i) to (vii) of that paragraph — such as one in liquidation, one wholly controlled by another ordinary corporation or cooperative, an investment corporation or a specific purpose company — nor one a Cabinet Order (政令) treats as similar to an investment corporation or specific purpose company; it and its wholly controlled domestic corporations need the approval of the Commissioner of the National Tax Agency (国税庁長官) to use the group tax sharing system.
内国法人である普通法人又は協同組合等のうち、第一号から第七号までに掲げる法人及び第六号又は第七号に掲げる法人に類する法人として政令で定める法人のいずれにも該当しない法人
居住者
A resident as Article 2(1)(i-2) defines it by reference to the Income Tax Act (所得税法): an individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
第二条第一項第一号の二に規定する居住者
The public or private organization in Japan (本邦の公私の機関) at which the foreign national carries on the activities in item (i)(c) of the Highly Skilled Professional (高度専門職) entry of Appended Table I(2) of the Immigration Control and Refugee Recognition Act: running a trade or other business, or managing one.
法別表第一の二の表の高度専門職の項の下欄第一号ハに掲げる活動を行う本邦の公私の機関
Consumption tax on goods taken out of a bonded area that customs assesses, under Article 47, paragraph (2) of the Consumption Tax Act, and other national taxes specified by Cabinet Order (政令); for offences involving them, officials may in urgent cases inspect, search and seize at the scene without a warrant.
消費税法第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等）に規定する課税貨物に課される消費税その他の政令で定める国税
法人番号
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
同項に規定する法人番号
The persons and facilities to which long-term care assistance (介護扶助) in kind may be entrusted once designated under Article 54-2, paragraph (1): those who, as a business, give in-home care services (居宅介護) or draw up in-home care support plans (居宅介護支援計画); specified welfare equipment dealers (特定福祉用具販売事業者); community-based and other facilities covered by public aid providing long-term care to the elderly (地域密着型介護老人福祉施設, 介護老人福祉施設); long-term care health facilities (介護老人保健施設); integrated facilities for medical and long-term care (介護医療院); those who, as a business, give care prevention services (介護予防) or draw up care prevention support plans (介護予防支援計画); specified care prevention welfare equipment dealers (特定介護予防福祉用具販売事業者); and care prevention and daily life support providers (介護予防・日常生活支援事業者).
その事業として居宅介護を行う者及びその事業として居宅介護支援計画（第十五条の二第三項に規定する居宅介護支援計画をいう。第五十四条の二第一項及び別表第二において同じ。）を作成する者、その事業として介護保険法第八条第十三項に規定する特定福祉用具販売を行う者（第五十四条の二第一項及び別表第二において「特定福祉用具販売事業者」という。）、地域密着型介護老人福祉施設、介護老人福祉施…
扶養親族
From Article 41-3-3 to the end of its Section, a dependent as defined in Article 2, paragraph (1), item (xxxiv) of the Income Tax Act: a relative of a resident other than their spouse, or a foster child or elderly person placed in the resident's care, who shares the resident's household budget and whose total income is within the limit that item sets for the year, other than one paid as a full-time worker in the resident's business or counted as a full-time family worker there; limited to one who is a resident (居住者).
同条第一項第三十四号に規定する扶養親族をいい、居住者に限る