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Terms

road maintenance

道路維持作業用自動車(どうろいじさぎょうようじどうしゃ)

A motor vehicle a Cabinet Order (政令) specifies that is used only for maintaining, repairing and similar work on roads.

専ら道路の維持、修繕等のために使用する自動車で政令で定めるもの

person with a disability or other eligible person, or the business office of a financial institution or other such place

障害者等又は金融機関の営業所等(しょうがいしゃとうまたはきんゆうきかんのえいぎょうしょとう)

In Chapter III, the persons with disabilities and other eligible persons (障害者等) — such as holders of a physical disability certificate and wives entitled to a survivors' basic pension or widow's pension — and the business offices of a financial institution or other such places (金融機関の営業所等) where they place tax-exempt savings, as Article 10, paragraph (1) of the Income Tax Act defines them.

法第十条第一項に規定する障害者等又は金融機関の営業所等

premium income from non-affiliates, etc. for each business year

各事業年度の非関連者等収入保険料(かくじぎょうねんどのひかんれんしゃとうしゅうにゅうほけんりょう)

The insurance premium income of a foreign related company (外国関係会社) for each business year that a Cabinet Order (政令) treats as received from persons other than its affiliates (関連者) — the residents listed in Article 40-4, paragraph (1), the domestic corporations listed in Article 66-6, paragraph (1), and others a Cabinet Order sets as similar.

…係る前項各号に掲げる居住者、第六十六条の六第一項各号に掲げる内国法人その他これらの者に準ずる者として政令で定めるものをいう。(2)において同じ。)以外の者から収入するものとして政令で定める収入保険料

specified solicitation for selling, etc.

特定売付け勧誘等(とくていうりつけかんゆうとう)

A solicitation for selling, etc. only for professional investors (特定投資家向け売付け勧誘等) — other than one for securities for professional investors made to a small number of persons as a Cabinet Order (政令) sets — or another solicitation with a view to delivering existing securities (有価証券交付勧誘等) not subject to the main clauses of Article 4, paragraphs (1) to (3), that a Cabinet Order specifies.

第二十七条の三十一第一項に規定する特定売付け勧誘等

Association of Medical Care Systems for the Elderly Aged 75 and older

後期高齢者医療広域連合(こうきこうれいしゃいりょうこういきれんごう)

The wide-area union (広域連合) that, under Article 48, all the municipalities (市町村) in each prefecture's area join to handle the work of late-stage elderly medical care (後期高齢者医療), other than collecting insurance premiums and the work a Cabinet Order (政令) names as serving insured persons' convenience.

administrative organ's head or administrative entity

行政機関の長等(ぎょうせいきかんのちょうとう)

In Chapters V and VI, the head of an administrative organ (行政機関) — or, for an organ that a Cabinet Order (政令) names under Article 2, paragraph (8), items (v) to (vii), the person a Cabinet Order sets for it — an organ of a local government (地方公共団体の機関) other than its assembly, an incorporated administrative agency or other prescribed corporation (独立行政法人等) other than those listed in Appended Table 2 (別表第二), or a local incorporated administrative agency (地方独立行政法人) other than those that Article 2, paragraph (11), item (iv) leaves out.

farming heir

農業相続人(のうぎょうそうぞくにん)

The heir, of a kind a Cabinet Order (政令) specifies, of a deceased individual who farmed, as Article 70-6(1) defines it for the inheritance tax deferral on farmland.

housing acquisition, etc.

住宅の取得等(じゅうたくのしゅとくとう)

In Article 41 and the Articles up to Article 41-2-2, an individual's new construction or purchase of a new residential house, purchase of a renovated house resold by a real estate broker, purchase of another existing house (既存住宅), or extension or renovation of a house the individual lives in — leaving out acquisitions from a spouse or another closely related person that a Cabinet Order (政令) sets, and acquisitions by gift.

National Pension Fund Association

連合会(れんごうかい)

The National Pension Fund Association (国民年金基金連合会), which National Pension Funds (国民年金基金) may set up to pay, jointly, the pensions and lump-sum payments of early leavers (中途脱退者) and members of dissolved funds (解散基金加入員) (Article 137-4).

donee

受贈者(じゅぞうしゃ)

The person who received by gift from an individual farmer (贈与者) the farmland, grazing land and quasi-farmland (農地等) the farmer was using — one of the farmer's presumptive heirs, as a Cabinet Order (政令) sets.

covered gifted unlisted shares or similar interests

対象受贈非上場株式等(たいしょうじゅぞうひじょうじょうかぶしきとう)

In Articles 70-7 to 70-7-4, the unlisted shares or similar interests (非上場株式等) of a certified gifted business-succession company that a business successor received by gift and stated in the gift tax return as covered by the payment grace in Article 70-7(1), limited to the portion a Cabinet Order (政令) sets as reaching up to two thirds of the company's issued voting shares or capital.

farmland, etc.

農地等(のうちとう)

In Articles 70-4 to 70-5, the farmland, pasture land (採草放牧地) and quasi-farmland (準農地) that an individual farmer gives to one presumptive heir under the gift tax deferral.

public pension or retirement package

公的年金等(こうてきねんきんとう)

The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.

covered unlisted shares or similar interests

対象非上場株式等(たいしょうひじょうじょうかぶしきとう)

In Article 70-7-2, the unlisted shares or similar interests (非上場株式等) of a certified succession company that a business successor heir acquired by inheritance or bequest and stated in the inheritance tax return as covered by the payment grace in Article 70-7-2(1), limited to the portion a Cabinet Order (政令) sets as reaching up to two thirds of the company's issued voting shares or capital.

designated medical care provider

指定医療機関(していいりょうきかん)

A hospital, clinic or pharmacy designated under Article 49 — by the Minister of Health, Labour and Welfare for those the State has established, and by the prefectural governor (都道府県知事) for the rest — to provide the medical care for medical assistance (医療扶助) under this Act.

employees

使用人(しようにん)

An employee in a position a Cabinet Order (政令) specifies, such as a person who runs the business of a business office (営業所).

specified machinery or other such equipment

特定機械等(とくていきかいとう)

Machinery or other equipment needing particularly dangerous work that is listed in Appended Table 1 — boilers, class-1 pressure vessels, cranes, mobile cranes, derricks, elevators, construction lifts and gondolas — and specified by Cabinet Order (政令); a person who intends to manufacture it needs the permission of the Director of the Prefectural Labour Bureau (都道府県労働局長) in advance.

designated parent company

指定親会社(していおやがいしゃ)

A parent company of a special financial instruments business operator (特別金融商品取引業者) that the Prime Minister has designated under Article 57-12, paragraph (1) as subject to the rules of that Subsection, because it carries on the business management of the operator, or it or its subsidiary corporations, etc. give the operator funding support on which its sound operation depends, and designation is especially needed in the public interest or to protect investors.

tender offer, etc.

公開買付け等(こうかいかいつけとう)

In Article 167, a tender offer under Article 27-2, paragraph (1) (where its main clause applies) for listed or other share certificates, etc. (上場等株券等), an act a Cabinet Order (政令) treats as equivalent, or a tender offer under Article 27-22-2, paragraph (1) for listed share certificates, etc. (上場株券等).

Officer, etc.

役員等(やくいんとう)

An officer (役員) of a corporation — a partner executing its business, a director, an executive officer or an equivalent, including anyone with as much control over it or more, whatever their title — or the manager of one of its business offices or another employee a Cabinet Order (政令) names (Article 70, paragraph (2), item (vi)).