Search

事業場等（じぎょうじょうとう）

A non-resident's place of business, or a similar place a Cabinet Order (政令) specifies, other than its permanent establishment in Japan, as defined in Article 161, paragraph 1, item 1 of the Income Tax Act; Article 40-3-3 deals with internal dealings between such a place and the permanent establishment priced differently from an arm's length price.

所得税法第百六十一条第一項第一号に規定する事業場等

支配関係（しはいかんけい）

A relationship, as a Cabinet Order (政令) specifies, in which a company directly or indirectly holds shares or capital contributions exceeding 50 percent of the total number or amount of another corporation's issued shares or capital contributions (not counting the shares that other corporation holds in itself).

第七十条の七第二項第一号ホに規定する支配関係

公開空地（こうかいくうち）

In Article 71-14, paragraph (1), item (i), open space of a kind a Cabinet Order (政令) sets that is open to the general public day to day.

日常一般に開放されている空地で政令で定めるもの

有効空地（ゆうこうくうち）

Open space within a specified block (特定街区) in a city plan that is effective in improving the block's environment and open to public use, of a kind a Cabinet Order (政令) sets.

当該特定街区の区域の環境の整備に有効であり、かつ、公衆の使用することができる空地で政令で定めるもの

事件記録（じけんきろく）

The documents and other objects relating to a request for review (審査請求) — the written request for review (審査請求書), the written explanation (弁明書) and others — that a Cabinet Order (政令) specifies, which the review officer (審理員) submits to the reviewing agency (審査庁) with the review officer's written opinion (審理員意見書).

審査請求書、弁明書その他審査請求に係る事件に関する書類その他の物件のうち政令で定めるもの

特殊法人（とくしゅほうじん）

A corporation set up directly by an Act (法律), by a special act of establishment under a special Act, or by a local government under a special Act, whose capital comes wholly or mostly from the national or local governments or whose main operating funds are grants or subsidies from them, as specified by a Cabinet Order (政令); its employment rate for persons with disabilities is set by Cabinet Order at no less than the general rate (Article 43, paragraph (6)).

…要な経費の主たる財源を国若しくは地方公共団体からの交付金若しくは補助金によつて得ている法人であつて、政令で定めるもの

公共事業（こうきょうじぎょう）

Public construction or restoration works carried out directly by the national government or by corporations set up under special Acts that a Cabinet Order (政令) names because the national government provides all or most of their capital or the main funds for their operations, or by local governments and similar bodies with national contributions or subsidies.

…事業の運営のために必要な経費の主たる財源を国からの交付金若しくは補助金によつて得ている法人であつて、政令で定めるものに限る。）（次項において「国等」という。）自ら又は国の負担金の交付を受け、若しくは国庫の…

下限割合（かげんわりあい）

In Article 34, paragraph (7) and Article 35, paragraph (7), the minimum rate for a fiscal year: a rate a Cabinet Order (政令) sets taking account of the trend in the share of young-old participants (前期高齢者である加入者) in the expected total number of participants (加入者) of all insurers that year; where an insurer's own share is below it, its participant adjustment rate is worked out with the minimum rate instead.

同年度における全ての保険者に係る加入者の見込総数に対する前期高齢者である加入者の見込総数の割合の動向を勘案して政令で定める割合

特別療養費（とくべつりょうようひ）

Special medical care expenses (特別療養費) as provided for in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People.

国民健康保険法第五十四条の三第一項又は高齢者の医療の確保に関する法律第八十二条第一項に規定する特別療養費

特殊関係者（とくしゅかんけいしゃ）

For the special land holding tax (特別土地保有税), a relative or other individual in a special relationship with a person, or a family company (同族会社) or similar corporation, of a kind a Cabinet Order (政令) sets; where special circumstances a Cabinet Order sets exist, land it acquired or owns is treated for the tax as owned jointly by it and that person.

親族その他の特殊の関係のある個人又は同族会社（これに類する法人を含む。）で政令で定めるもの

減算調整額（げんさんちょうせいがく）

For a consolidated parent corporation (連結親法人) or a consolidated subsidiary corporation (連結子法人), the total of the amounts Cabinet Order (政令) attributes to it out of the special income tax for reconstruction to be deducted under Article 49, paragraph (3) and the foreign tax deducted under Article 50, paragraph (2).

当該連結親法人又は連結子法人に係る次に掲げる金額の合計額

投資会社等（とうしがいしゃとう）

In Article 82, item (xvi), an entity, as a Cabinet Order (政令) specifies, whose purpose is to invest money or other property contributed by several persons; it is one kind of investment entity (各種投資会社等) under the minimum tax rules.

複数の者から出資又は拠出を受けた金銭その他の財産を運用することを目的とする会社等として政令で定める会社等

特定収入等（とくていしゅうにゅうとう）

Revenue, expenditure, profits or losses (収入等) of an entity that fall under Article 82, item (v)(a) or (b) — those the tax laws named there treat as its members'.

同号イ又はロに掲げる収入等

一時居住者（いちじきょじゅうしゃ）

In Article 1-3, paragraph (1), on who pays inheritance tax, a person who, when the inheritance begins, holds a status of residence (在留資格) listed in the upper column of Appended Table I of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) and who, in the 15 years before the inheritance began, had a domicile (住所) in the area where this Act is in force for 10 years or less in total.

相続開始の時において在留資格（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）別表第一（在留資格）の上欄の在留資格をいう。次号及び次条第三項において同じ。）を有する…

受取利子等（うけとりりしとう）

Interest received, including payments a Cabinet Order (政令) treats as equivalent to interest.

その支払を受ける利子（これに準ず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同じ。）

特殊の関係（とくしゅのかんけい）

The special relationship as Article 66-4, paragraph (1) defines it: one corporation directly or indirectly holding 50 percent or more of the other's issued shares or capital, or another relationship a Cabinet Order (政令) sets.

第六十六条の四第一項に規定する特殊の関係

対象取引等（たいしょうとりひきとう）

In Article 156-11-2, a subject transaction (対象取引), a transaction on a commodity market as defined in Article 2, paragraph (10) of the Commodity Derivatives Transaction Act, or an over-the-counter commodity derivatives transaction as defined in paragraph (14) of that Article.

対象取引、商品市場における取引（商品先物取引法第二条第十項に規定する商品市場における取引をいう。）又は店頭商品デリバティブ取引（同条第十四項に規定する店頭商品デリバティブ取引をいう。）

売付等数量（うりつけとうすうりょう）

In Article 174-3, the quantity, calculated as a Cabinet Order (政令) sets, of securities or commodities that a violator, on its own or a specially related person's (特定関係者) account, has sold without holding them or has otherwise traded in ways a Cabinet Order specifies, or of transactions under Article 2, paragraph (21), item (ii) and others a Cabinet Order specifies in which the violator is the party that pays money if the actual figure exceeds the agreed figure.

…ティブ取引（第二条第二十一項第一号に掲げる取引に限る。）による売付けに限る。）をしている場合その他の政令で定める取引をしている場合における当該取引に係る有価証券若しくは商品の数量又は違反者が自己若しくは特…

福祉用具貸与（ふくしようぐたいよ）

The rental, in the manner a Cabinet Order (政令) sets, to a person requiring long-term care at home (居宅要介護者) of equipment covered by public aid (福祉用具) of the kinds the Minister of Health, Labour and Welfare specifies.

…るためのものをいう。次項並びに次条第十項及び第十一項において同じ。）のうち厚生労働大臣が定めるものの政令で定めるところにより行われる貸与

集団投資信託（しゅうだんとうししんたく）

In Article 13, paragraph (1), which does not treat such a trust's assets and income as its beneficiary's, a jointly managed trust (合同運用信託), an investment trust (投資信託) of the kind listed in Article 2, item (xxix)(b) of the Corporation Tax Act, or a specified trust that issues beneficiary certificates (特定受益証券発行信託).

合同運用信託、投資信託（法人税法第二条第二十九号ロ（定義）に掲げる信託に限る。）及び特定受益証券発行信託