Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
The total experimental research expenses (試験研究費) of a group tax sharing corporation (通算法人) and the other corporations in its group for their business years, as a ratio of the total of their average sales (平均売上金額).
第八項第三号の通算法人の適用対象事業年度及び同号イの他の通算法人の他の事業年度の試験研究費の額の合計額の当該通算法人及び他の通算法人の平均売上金額の合計額に対する割合
In Chapter II, keeping available the documents or electronic records required by Article 782, paragraph (1) or Article 803, paragraph (1) of the Companies Act, or another act a Cabinet Order (政令) specifies, in a corporate reorganization (組織再編成) in which new securities are issued, or in a case a Cabinet Office Order (内閣府令) specifies as similar.
組織再編成により新たに有価証券が発行される場合（これに類する場合として内閣府令で定める場合（次項において「組織再編成発行手続に類似する場合」という。）を含む。）における当該組織再編成に係る書面等の…
In Chapter 6-2, a semiannual securities report (半期報告書) or extraordinary report (臨時報告書) under Article 24-5, paragraph (1) or (4), or an amended report under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) as Article 24-5, paragraph (5) applies them (including each of these as Article 27 applies them).
第二十四条の五第一項（同条第三項において準用する場合を含む。）若しくは第四項（これらの規定を第二十七条において準用する場合を含む。）の規定による半期報告書若しくは臨時報告書又は…
A person located in a country or region outside Japan that carries on exchange transactions (為替取引) as a business.
外国（本邦の域外にある国又は地域をいう。以下同じ。）に所在して業として為替取引を行う者
A document a person receives under Article 37-14-2, paragraphs (20) to (22) from the head of the business office of a financial instruments business operator, etc. (金融商品取引業者等), stating the person's name and date of birth, the date the minor's account (未成年者口座) was closed, whether listed shares were accepted into that year's tax-exempt management account (非課税管理勘定), and other matters a Ministry of Finance Order (財務省令) sets.
居住者又は恒久的施設を有する非居住者が、第二十項から第二十二項までの規定の定めるところにより第二十項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、未成年者口…
Stage (i) of individual-enterprise-type technical intern training: a foreign national employed at an office abroad of a Japanese public or private organization, or of a foreign organization closely related to it in a way an order of the competent ministry (主務省令) sets, is taken in by the Japanese organization under the matching Technical Intern Training (技能実習) status of residence (在留資格) to attend the necessary lectures and work at its offices in Japan under an employment contract, in order to acquire skills, techniques or knowledge (技能等).
…にある事業所の職員である外国人が、技能等を修得するため、在留資格（入管法別表第一の二の表の技能実習の項の下欄第一号イに係るものに限る。）をもって、これらの本邦の公私の機関により受け入れられて必要な講習を…
Stage (ii) of supervising-organization-type technical intern training: a person who has completed stage (i) works, under the matching Technical Intern Training (技能実習) status of residence (在留資格) and an employment contract, at the offices in Japan of a Japanese public or private organization supervised (実習監理) by a Japanese non-profit corporation, in work that requires the skills, techniques or knowledge (技能等), in order to increase proficiency in them.
…団体監理型技能実習を修了した者が、技能等に習熟するため、在留資格（入管法別表第一の二の表の技能実習の項の下欄第二号ロに係るものに限る。）をもって、本邦の営利を目的としない法人による実習監理を受ける本邦の…
暗号資産デリバティブ取引
In Article 90-5, paragraph (1), a market derivative transaction, foreign market derivative transaction or over-the-counter derivative transaction referred to in Article 224-5, paragraph (1) of the Income Tax Act that relates to crypto or similar assets (暗号等資産) as defined in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act, or to a financial indicator referred to in Article 29-2, paragraph (1), item (ix) of that Act.
法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引のうち金融商品取引法第二条第二十四項第三号の二（定義）に掲げる暗号等資産若しくは同法第二十九条の二第一項第九号（登録の申請）に規定する金融指標に係るもの若しくは外国市場デリバティブ取引のうち当該暗号等資産…
介護予防・日常生活支援事業者
A person who, as a business, carries out category 1 projects (第一号事業) as defined in Article 115-45, paragraph (1), item (i) of the Long-Term Care Insurance Act — one of the long-term care providers (介護機関) to which long-term care assistance (介護扶助) may be entrusted.
その事業として同法第百十五条の四十五第一項第一号に規定する第一号事業を行う者
特定エネルギー消費性能向上住宅
A house, other than a certified long-life quality house or low-carbon building under items (i) and (ii), that a Cabinet Order (政令) specifies as a house for living in that contributes markedly to more rational energy use.
前二号に掲げる家屋以外の家屋で、エネルギーの使用の合理化に著しく資する住宅の用に供する家屋として政令で定めるもの
Specified input-type automatic public transmission (特定入力型自動公衆送信) meant to be received only within the broadcast's service area (放送対象地域) as defined in Article 91, paragraph (2), item (ii) of the Broadcasting Act or, for a broadcast with no service area set, within its broadcast area (放送区域) as defined in Article 14, paragraph (2), item (ii) of the Radio Act.
…公衆送信のうち、専ら当該放送に係る放送対象地域（放送法（昭和二十五年法律第百三十二号）第九十一条第二項第二号に規定する放送対象地域をいい、これが定められていない放送にあつては、電波法（昭和二十五年法律第…
保税地域からの引取りに係る課税貨物
In Articles 32 and 36, taxable goods (課税貨物) taken out of a bonded area (保税地域) as Article 30, paragraph (6) explains the phrase: goods taken out under a general return (一般申告課税貨物), or goods for which a special return (特例申告書) was filed or a determination on a special return (特例申告に関する決定) made.
第三十条第一項に規定する保税地域からの引取りに係る課税貨物
In Articles 32-3 and 32-3-2, the period of up to three months over which, for workers left to decide when they start and finish work, working hours are averaged so that they do not exceed the 40 hours a week of Article 32, paragraph (1).
その期間を平均し一週間当たりの労働時間が第三十二条第一項の労働時間を超えない範囲内において労働させる期間をいい、三箇月以内の期間に限るものとする
侵害著作物等
In Article 113, paragraphs (2) and (3), a work, etc. (著作物等: a work, performance, phonogram, broadcast or cablecast) made available for transmission in infringement of copyright (other than the Article 28 rights over a derivative work created other than by translation), print rights (出版権) or neighbouring rights (著作隣接権), including one made available for transmission abroad in a way that would infringe those rights if done in Japan.
…十八条に規定する権利（翻訳以外の方法により創作された二次的著作物に係るものに限る。）を除く。以下この項及び次項において同じ。）、出版権又は著作隣接権を侵害して送信可能化が行われた著作物等をいい、国外で行われる送…
A person that has submitted the notification under Article 5, paragraph (1) as an issuer only of prepaid payment instruments for its own business (自家型前払式支払手段), other than one that has notified the discontinuance of all its issuing business under Article 33, paragraph (1) and completed the refunds under Article 20, paragraph (1), as Article 3, paragraph (6) defines it.
第五条第一項の届出書を提出した者（第三十三条第一項の規定による発行の業務の全部の廃止の届出をした者であって、第二十条第一項の規定による払戻しを完了した者を除く。）
In Part II, Chapter II, Section 3, the share of a specified multinational enterprise group's (特定多国籍企業グループ等) domestic group international minimum tax residual amount (国内グループ国際最低課税残余額) for a covered fiscal year that falls to a domestic corporation that is a constituent entity (構成会社等) of the group: that amount multiplied by half the corporation's share of the employees, etc. (従業員等) of the group's constituent entities located in Japan plus half its share of their tangible assets, each share calculated as a Cabinet Order (政令) sets.
…額に、当該特定多国籍企業グループ等に属する構成会社等（その所在地国が我が国であるものに限る。以下この項において同じ。）の従業員その他これに類する者（以下この項及び次項において「従業員等」という。）の数の合計数のうちに当該内国法人（その所在地国が我が国であるものに限る…
市場デリバティブ取引
A market derivatives transaction as defined in Article 2, paragraph (21) of the Financial Instruments and Exchange Act.
金融商品取引法第二条第二十一項（定義）に規定する市場デリバティブ取引
Stage (ii) of individual-enterprise-type technical intern training: a person who has completed stage (i) works, under the matching Technical Intern Training (技能実習) status of residence (在留資格) and an employment contract with a Japanese public or private organization, at its offices in Japan in work that requires the skills, techniques or knowledge (技能等), in order to increase proficiency in them.
…企業単独型技能実習を修了した者が、技能等に習熟するため、在留資格（入管法別表第一の二の表の技能実習の項の下欄第二号イに係るものに限る。）をもって、本邦の公私の機関との雇用契約に基づいて当該機関の本邦にあ…
A person carrying on a business of providing recruitment/candidate information in a specified manner (特定募集情報等提供) after notifying the Minister of Health, Labour and Welfare under Article 43-2, paragraph (1).
第四十三条の二第一項の規定による届出をして特定募集情報等提供事業を行う者
The administrative work under Chapter 2 (except Article 3, paragraph (7)) and Chapter 3 of this Act, on private lodging businesses (住宅宿泊事業) and private lodging management businesses (住宅宿泊管理業), that falls to prefectures (都道府県) or prefectural governors (都道府県知事), and that a city with a health center or special ward (保健所設置市等) and its head may carry out in their place within the city's area.
第二章（第三条第七項を除く。）及び第三章の規定に基づく事務であって都道府県又は都道府県知事が処理することとされているもの