Search

復興特別法人税申告書（ふっこうとくべつほうじんぜいしんこくしょ）

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

株式交換等完全子法人（かぶしきこうかんとうかんぜんこほうじん）

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（かいじぎむしゃ）

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（せいめいほけんけいやく）

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

制限行為能力者（せいげんこういのうりょくしゃ）

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（まえばらいしきしはらいしゅだん）

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

手続実施基本契約（てつづきじっしきほんけいやく）

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.

…業務の実施に関し指定紛争解決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

居住者（きょじゅうしゃ）

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

間接国税（かんせつこくぜい）

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（ほうじんばんごう）

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

介護機関（かいごきかん）

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…

扶養親族（ふようしんぞく）

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

在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

入管法第十九条の三に規定する在留カード

産前産後休業（さんぜんさんごきゅうぎょう）

Not working, for reasons of pregnancy or childbirth, during the period from 42 days (98 days for a multiple pregnancy) before childbirth — counted from the expected date where the birth comes later — to 56 days after it; for an insured who is a mariner (船員), other than one who is a member of a national or local public officers' mutual aid association, not serving under Article 87, paragraph (1) or (2) of the Mariners Act.

…船員及び地方公務員共済組合の組合員たる船員を除く。以下同じ。）たる被保険者にあつては、船員法第八十七条第一項又は第二項の規定により職務に服さないこと

特定目的会社（とくていもくてきがいしゃ）

A specific purpose company (特定目的会社) as Article 2(3) of the Act on the Securitization of Assets defines it.

資産の流動化に関する法律第二条第三項に規定する特定目的会社

特定主要株主（とくていしゅようかぶぬし）

From Article 32-2 on, a specified major shareholder as defined in Article 32, paragraph (4) — a person holding subject voting rights (対象議決権) of more than 50 percent of the voting rights of all shareholders, etc. — of a financial instruments business operator.

前条第四項に規定する特定主要株主

地方税関係帳簿（ちほうぜいかんけいちょうぼ）

Books that must be kept and preserved under Article 74-17, Article 144-32, paragraph 3, Article 144-36 or Article 12-2-8, paragraph 5 of the supplementary provisions (附則), which may be kept as electronic records (電磁的記録) where made by computer from the first entry on.

第七十四条の十七、第百四十四条の三十二第三項、第百四十四条の三十六又は附則第十二条の二の八第五項の規定により備付け及び保存をしなければならない帳簿

勘定廃止通知書（かんじょうはいしつうちしょ）

A document that a resident, or a nonresident with a permanent establishment (恒久的施設) in Japan, receives under Article 37-14, paragraphs (13) to (15) from the head of the business office of a financial instruments business operator or similar institution (金融商品取引業者等), stating the person's name and date of birth, the date the tax-exempt management account (非課税管理勘定), cumulative investment account (累積投資勘定) or specified cumulative investment account (特定累積投資勘定) was closed, and other matters a Ministry of Finance Order (財務省令) sets.

…課税管理勘定、累積投資勘定又は特定累積投資勘定を廃止した年月日その他の財務省令で定める事項（以下この条において「勘定廃止通知書記載事項」という。）の記載のあるもの

独立行政法人等（どくりつぎょうせいほうじんとう）

The incorporated administrative agencies, etc. (独立行政法人等) defined in Article 2(9) of the Act on the Protection of Personal Information: incorporated administrative agencies (独立行政法人) and the corporations listed in Appended Table 1 of that Act.

個人情報保護法第二条第九項に規定する独立行政法人等

予定中長期在留者（よていちゅうちょうきざいりゅうしゃ）

A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.

改正法附則第十三条第一項に規定する予定中長期在留者