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Terms

wholesale distributor

卸売販売業者(おろしうりはんばいぎょうしゃ)

In Articles 36 and 38-4, a person licensed for wholesale distribution of pharmaceuticals under Article 34, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices.

同法第三十四条第一項の卸売販売業の許可を受けた者

specific purpose company

特定目的会社(とくていもくてきがいしゃ)

A specific purpose company as defined in Article 2, paragraph 3 of the Act on the Securitization of Assets, which for the enterprise tax (事業税) on businesses other than those Article 72-2, paragraph 1, items 2 to 4 list is taxed on its income alone.

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

survey of actual application

適用実態調査(てきようじったいちょうさ)

A survey of actual application as defined in Article 2, paragraph 1, item 9 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation.

租税特別措置の適用状況の透明化等に関する法律第二条第一項第九号に規定する適用実態調査

electronically recorded monetary claim

電子記録債権(でんしきろくさいけん)

A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.

電子記録債権法(平成十九年法律第百二号)第二条第一項に規定する電子記録債権

securities investment trust

証券投資信託(しょうけんとうししんたく)

A securities investment trust as defined in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations, and a foreign investment trust (外国投資信託) similar to one.

投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託及びこれに類する外国投資信託

life insurance company

生命保険会社(せいめいほけんがいしゃ)

A life insurance company as Article 2, paragraph (3) of the Insurance Business Act defines it — an insurance company holding a licence for life insurance business — or a foreign insurance company holding a licence for foreign life insurance business, as paragraph (8) of that Article defines it (外国生命保険会社等).

保険業法(平成七年法律第百五号)第二条第三項に規定する生命保険会社及び同条第八項に規定する外国生命保険会社等

sex-related business company

風俗営業会社(ふうぞくえいぎょうがいしゃ)

A company carrying on a sex-related special business (性風俗関連特殊営業) as defined in Article 2, paragraph (5) of the Act on Control and Improvement of Amusement Business; for the gift-tax grace of Article 70-7, neither the company whose shares are given nor its specified special related companies (特定特別関係会社) may be one.

風俗営業等の規制及び業務の適正化等に関する法律第二条第五項に規定する性風俗関連特殊営業に該当する事業を営む会社

electronically recorded monetary claims

電子記録債権(でんしきろくさいけん)

A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.

電子記録債権法(平成十九年法律第百二号)第二条第一項に規定する電子記録債権

investigation record book, etc.

調査記録簿等(ちょうさきろくぼとう)

In Article 205-2-3, paragraph (1), item (vi), the investigation records, or their equivalents set by Ministry of Justice Order (法務省令), that an investigation body (調査機関) must keep under Article 955, paragraph (1) of the Companies Act, recording its electronic public notice investigations (電子公告調査) and preserving them, as Article 50-2, paragraph (10) and Article 66-40, paragraph (6) apply that provision to electronic public notices (電子公告) by foreign financial instruments business operators, etc. and foreign credit rating agencies.

同項に規定する調査記録簿等

kana characters indicating the name

氏名の振り仮名(しめいのふりがな)

The kana showing how the characters of a person's surname and given name are read, as provided for in Article 13, paragraph (1), item (ii) of the Family Register Act.

戸籍法(昭和二十二年法律第二百二十四号)第十三条第一項第二号に規定する氏名の振り仮名

financial instruments exchange

金融商品取引所(きんゆうしょうひんとりひきじょ)

In Article 7-2, paragraph (3), item (ii)(a)(4) and (5), a financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act: a membership corporation (金融商品会員制法人) or stock company (株式会社) licensed by the Prime Minister under Article 80, paragraph (1) of that Act to open a financial instruments market (金融商品市場).

金融商品取引法(昭和二十三年法律第二十五号)第二条第十六項に規定する金融商品取引所

medical insurance Acts, etc.

医療保険各法等(いりょうほけんかくほうとう)

The medical insurance Acts (医療保険各法) referred to in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, together with that Act itself.

高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律

asset securitization plan

資産流動化計画(しさんりゅうどうかけいかく)

An asset securitization plan as defined in Article 2(4) of the Act on the Securitization of Assets, the plan under which a special purpose company (特定目的会社) securitizes assets.

資産流動化法第二条第四項に規定する資産流動化計画

employment support service provider

就労支援事業者(しゅうろうしえんじぎょうしゃ)

In Articles 20 and 22, a provider of employment selection support (就労選択支援) as defined in Article 5, paragraph (13), or of employment transition support (就労移行支援) as defined in Article 5, paragraph (14), of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities.

障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十三項に規定する就労選択支援又は同条第十四項に規定する就労移行支援を行う事業者

financial instruments business operator

金融商品取引業者(きんゆうしょうひんとりひきぎょうしゃ)

A securities firm registered under the Financial Instruments and Exchange Act (Act No. 25 of 1948) to carry on Type I Financial Instruments Business, other than one limited to small-scale online offerings or to brokering unlisted securities, into whose deposit account a worker may have wages paid.

金融商品取引法(昭和二十三年法律第二十五号。以下「金商法」という。)第二条第九項に規定する金融商品取引業者(金商法第二十八条第一項に…

cooperative financial institution

協同組織金融機関(きょうどうそしききんゆうきかん)

In Article 44, paragraph (1), a credit cooperative (信用協同組合), shinkin bank (信用金庫) or labour bank (労働金庫), as defined in Article 2, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions.

金融機関等の更生手続の特例等に関する法律(平成八年法律第九十五号)第二条第二項に規定する協同組織金融機関

specific agricultural, forestry and fishery products and foodstuffs

特定農林水産物等(とくていのうりんすいさんぶつとう)

In Article 42-2, paragraph (1), item (iii), specific agricultural, forestry and fishery products and foodstuffs as defined in Article 2, paragraph (2) of the Act on Protection of Names of Specific Agricultural, Forestry and Fishery Products and Foodstuffs: those produced in a particular place, region or country whose quality, reputation or other established characteristics are mainly attributable to that place of production.

特定農林水産物等の名称の保護に関する法律(平成二十六年法律第八十四号)第二条第二項に規定する特定農林水産物等

electric facilities for general use

一般用電気工作物(いっぱんようでんきこうさくぶつ)

Electric facilities for general use as Article 38, paragraph (1) of the Electricity Business Act defines them: electric facilities (電気工作物) installed on one premises — equipment for using electricity, and small low-voltage generating equipment whose output is below a level a Ministry of Economy, Trade and Industry Order (経済産業省令) sets, each connected to equipment off the premises, if at all, only through a low-voltage incoming line, and equipment that Order treats as like them — other than equipment on the same premises as larger generating equipment, or in a place that Order names as at risk of accidents from explosive or flammable substances.

電気事業法(昭和三十九年法律第百七十号)第三十八条第一項に規定する一般用電気工作物

specified same-household member

特定同一世帯所属者(とくていどういつせたいしょぞくしゃ)

For national health insurance tax (国民健康保険税), a person who lost national health insurance insured status by becoming insured under the Act on Assurance of Medical Care for Elderly People (Article 6, item 8 of the National Health Insurance Act) and has stayed in the same household continuously since the day before.

国民健康保険法第六条第八号の規定により被保険者の資格を喪失した者であつて、当該資格を喪失した日の前日以後継続して同一の世帯に属するもの

financial instruments firms association

金融商品取引業協会(きんゆうしょうひんとりひきぎょうきょうかい)

In Article 79-50, paragraphs (1) and (2), an authorized financial instruments firms association (認可金融商品取引業協会) or a certified financial instruments business association (認定金融商品取引業協会), to which an investor protection fund (基金) may, with the authorization of the Prime Minister and the Minister of Finance, entrust part of its business.

認可金融商品取引業協会又は第七十八条第二項に規定する認定金融商品取引業協会