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Terms
売上げに係る対価の返還等
A refund of all or part of the tax-inclusive price (税込価額) of a taxable transfer, etc. of assets (課税資産の譲渡等) made in Japan, other than one exempt from consumption tax, or a reduction of the receivable for it, made because the business operator accepted returned goods or gave a discount or rebate, as Article 38, paragraph (1) defines it.
Short name for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
A demand made under Article 12 of this Act — a qualified consumer organization's (適格消費者団体) demand that a business stop or prevent solicitation of the kinds Article 4 lets consumers rescind contracts over, or the use of contract terms Articles 8 to 10 make void — or under Article 34, paragraph (1) of the Act against Unjustifiable Premiums and Misleading Representations, Articles 58-18 to 58-24 of the Act on Specified Commercial Transactions, or Article 11 of the Food Labeling Act.
労働者派遣法
Short name for this Act, the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985), used in the wording it writes into other Acts and in the supplementary provisions of Acts that amended it.
In Article 86-5, a business operator (事業者) as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act that is a victim of a specified extraordinary disaster (特定非常災害) designated under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster; it may file the notification under Article 9, paragraph (4) of the Consumption Tax Act by a later date the Commissioner of the National Tax Agency sets.
Short name for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the law for which the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan sets special rules.
還付金
A refund of national tax due to a taxpayer under the national tax laws.
A business office, office or similar place in Japan of a bank, etc. (銀行等) — a bank or other deposit-taking financial institution that a Cabinet Order (政令) sets.
Short name for the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).
技能等
Skills, techniques or knowledge (技能、技術又は知識), whose transfer to developing regions through human resource development is the international cooperation this Act aims to promote.
The pensions listed in Article 35, paragraph (3) of the Income Tax Act: public pensions of kinds a Cabinet Order (政令) specifies under the schemes Article 31, items (i) and (ii) of that Act refer to; onkyu (恩給) pensions other than lump-sum ones, and pensions paid by former employers for past service; and defined-benefit corporate pensions (確定給付企業年金), less the part matching the recipient's own contributions, and similar pensions that order specifies.
派遣中の労働者
A worker employed by one business owner and dispatched to work at another business owner's business, who is not employed by that other owner, as defined in Article 44, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (leaving out those employed at a business that employs only relatives living in the same household, and domestic workers).
The laws and regulations on labor and social insurance listed in Appended Table 1 (別表第一), on which a labor and social security attorney's (社会保険労務士) work rests: the Acts listed there, some only in part — labor Acts such as the Labor Standards Act and social insurance Acts such as the Health Insurance Act and the National Pension Act — the orders made under them, and the Administrative Complaint Review Act as far as it concerns appeals under them.
特定目的信託
A specified-purpose trust as defined in Article 2, paragraph (13) of the Act on the Securitization of Assets (Act No. 105 of 1998).
A cooperative financial institution as defined in Article 2, paragraph (1) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution: the Norinchukin Bank (農林中央金庫), credit cooperatives (信用協同組合), shinkin banks (信用金庫) and labour banks (労働金庫), and agricultural, fishery and fishery processing cooperatives that carry on credit business, together with their federations.
In Article 70-6, farmland or pasture land of a kind a Cabinet Order (政令) specifies that a farming heir (農業相続人) under the inheritance tax deferral has leased out under a promotion plan for agricultural land use consolidation, etc. (農用地利用集積等促進計画), while leasing in other land under such a plan to farm in its place.
Short name for the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969), which Article 5, paragraph (2) makes govern when the insurance relationship (保険関係) for a covered business (適用事業) arises and ends.
平成三十一年改正法
In Article 63, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019).
印紙保険料
The stamp premiums listed in Article 10, paragraph (2), item (iv) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance: a premium paid for each day of work of an insured day worker (日雇労働被保険者), at one of three amounts that Article 22 of that Act sets according to the worker's daily wage.
A court order, made on the request of an interested person where the court finds it necessary, placing an exclusively-owned area (専有部分) under management by an administrator (管理人) the court appoints, because the unit owner's unsuitable management of it infringes, or threatens to infringe, another's rights or legally protected interests.