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Terms

manufacturing license

製造免許(せいぞうめんきょ)

A license to manufacture liquor (酒類) under Article 7, paragraph (1) of the Liquor Tax Act.

同項に規定する製造免許

administrative organ

行政機関(ぎょうせいきかん)

An administrative organ (行政機関) as defined in Article 2, paragraph (1) of the Act on Access to Information Held by Administrative Organs: the national bodies listed there — those placed in or under the Cabinet (内閣) by law, the Cabinet Office (内閣府), the Imperial Household Agency (宮内庁), the ministries, commissions and agencies, certain facilities and special bodies a Cabinet Order (政令) designates, and the Board of Audit (会計検査院).

行政機関の保有する情報の公開に関する法律(平成十一年法律第四十二号。以下「行政機関情報公開法」という。)第二条第一項に規定する行政機関

material fact

重要事実(じゅうようじじつ)

In Articles 27-22-3 and 27-22-4, a material fact about an issuer's business, etc. (業務等に関する重要事実) as Article 166, paragraph (2) defines it — such as a decision to issue shares, merge or pay dividends, damage from a disaster, or a difference from its published earnings forecasts that meets the criteria that paragraph sets — other than those a Cabinet Office Order (内閣府令) excludes; an issuer making a tender offer for its own listed shares must publish any such fact not yet published before it files its tender offer statement.

第百六十六条第一項に規定する業務等に関する重要事実(内閣府令で定めるものを除く。)

health insurance-covered pharmacist

保険薬剤師(ほけんやくざいし)

A pharmacist registered with the Minister of Health, Labour and Welfare under Article 64 of the Health Insurance Act, as every pharmacist dispensing under health insurance at a health insurance-covered pharmacy (保険薬局) must be; under Article 40, the same rules apply when one dispenses under national health insurance.

健康保険法第六十四条に規定する保険医又は保険薬剤師

tax representative

税務代理人(ぜいむだいりにん)

In Article 74-9, a certified public tax accountant or tax accountant corporation that has submitted the document showing its authority to represent the taxpayer under the Certified Public Tax Accountant Act, or a lawyer or law firm that has notified the regional commissioner under that Act that it will do tax accountant work.

税理士法第三十条(税務代理の権限の明示)(同法第四十八条の十六(税理士の権利及び義務等に関する規定の準用)において準用する場合を含む。)の書面を提出している…

request for reassessment

更正の請求(こうせいのせいきゅう)

In Chapter II (special provisions on the Income Tax Act), a request for reassessment as defined in Article 23, paragraph (2) of the Act on General Rules for National Taxes: a request under paragraph (1) of that Article that the district tax office director (税務署長) correct (更正) a return the person filed because it overstated the tax or understated a loss or refund, made within five years of the statutory due date (ten years in one case for corporation tax), or within two months of grounds paragraph (2) lists, such as a court judgment changing the facts the tax was computed on.

国税通則法第二十三条第二項に規定する更正の請求

foreign country's corporate tax

外国法人税(がいこくほうじんぜい)

Foreign country's corporate tax as defined in Article 69, paragraph (1) of the Corporation Tax Act: a tax imposed under foreign laws that corresponds to corporation tax, of a kind a Cabinet Order (政令) specifies.

同法第六十九条第一項に規定する外国法人税

illegal work

不法就労活動(ふほうしゅうろうかつどう)

Paid work that a foreign national is not allowed to do: activities outside what their status of residence (在留資格) permits, or work by a person staying or having entered unlawfully (such as someone who overstayed), unless done with permission under Article 44-5.

第十九条第一項若しくは第六十一条の二の七第一項の規定に違反する活動又は第七十条第一項第一号、第二号、第三号から第三号の三まで、第五号、第七号から第七号の三まで若しくは第八号の二か…

dependent spouse

被扶養配偶者(ひふようはいぐうしゃ)

From Article 78-14 on, a person who, as the spouse of a specific insured (特定被保険者) — an insured or former insured — fell under Article 7, paragraph (1), item (iii) of the National Pension Act, being a category III insured (第三号被保険者) under that Act.

当該特定被保険者の配偶者として国民年金法第七条第一項第三号に該当していたもの

photographed person, etc.

撮影対象者等(さつえいたいしょうしゃとう)

As Article 9, paragraph (2) defines it, the person concerned, or that person's legal representative: for the records in Article 9, paragraph (1), item (i) and the articles in Article 10, paragraph (1), item (i), (a), the person the acts in Article 2, paragraph (1) were aimed at or whose covered sexual pose, etc. (対象性的姿態等) — or, for images transmitted through item (iv), sexual pose, etc. (性的姿態等) — was the content of images transmitted through the acts in Article 5, paragraph (1); for private sexual image records and articles, the photographed person (撮影対象者) as defined in Article 2, paragraph (1) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records; and for the records and articles of the Act on Regulation and Punishment of Acts Relating to Child Prostitution and Child Pornography, and the Protection of Children, the child whose pose they depict.

同法第九条第二項に規定する撮影対象者等

non-life insurance contract

損害保険契約(そんがいほけんけいやく)

An insurance contract concluded with a non-life insurance company as defined in Article 2, paragraph (4) of the Insurance Business Act, or another contract a Cabinet Order (政令) specifies.

同条第四項に規定する損害保険会社と締結した保険契約その他の政令で定める契約

certified transition plan

認定移行計画(にんていいこうけいかく)

A certified transition plan as defined in Article 10-4, paragraph (2) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws to establish a system for providing good-quality medical care (Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の四第二項に規定する認定移行計画

residence certificate code

住民票コード(じゅうみんひょうこーど)

The resident record code: a number, symbol or other code, of a form set by Ministry of Internal Affairs and Communications Order (総務省令), entered on a person's certificate of residence (住民票) under Article 7, item (xiii) of the Residential Basic Book Act.

住民基本台帳法(昭和四十二年法律第八十一号)第七条第十三号に規定する住民票コード

mobile terminal equipment

移動端末設備(いどうたんまつせつび)

In Articles 18-2 and 18-3(1), mobile terminal equipment as defined in the Telecommunications Business Act: a user's telecommunications equipment that is the radio equipment of a radio station that moves.

電気通信事業法(昭和五十九年法律第八十六号)第十二条の二第四項第三号ロに規定する移動端末設備

asset management company

資産運用会社(しさんうんようがいしゃ)

In Articles 163 and 166, an asset management company as defined in Article 2, paragraph (21) of the Act on Investment Trusts and Investment Corporations — a financial instruments business operator (金融商品取引業者) that manages a registered investment corporation's (登録投資法人) assets on its behalf — here, that of a listed investment corporation, etc. (上場投資法人等).

同法第二条第二十一項に規定する資産運用会社

executive director

業務執行取締役(ぎょうむしっこうとりしまりやく)

A director who runs a stock company's business: the representative director, any director chosen by the board to execute its business under Article 363, paragraph (1), and any other director who has in fact executed its business.

株式会社の第三百六十三条第一項各号に掲げる取締役及び当該株式会社の業務を執行したその他の取締役

share options for subscription

募集新株予約権(ぼしゅうしんかぶよやくけん)

Share options that a stock company allots to the persons who applied for them in response to its invitation to subscribe.

第二百三十八条第一項に規定する募集新株予約権

criminal proceeds

犯罪による収益(はんざいによるしゅうえき)

Criminal proceeds, etc. (犯罪収益等) as defined in Article 2, paragraph (4) of the Act on Punishment of Organized Crimes and Control of Proceeds of Crime — proceeds of crime (犯罪収益), property derived from them, or property in which they are mixed with other property — or drug crime proceeds, etc. (薬物犯罪収益等) as defined in Article 2, paragraph (5) of the Act Concerning Special Provisions for the Narcotics and Psychotropics Control Act, etc. and Other Matters for the Prevention of Activities Encouraging Illicit Conducts and Other Activities Involving Controlled Substances through International Cooperation, drug crime proceeds (薬物犯罪収益), property derived from them, or property in which they are mixed with other property.

組織的犯罪処罰法第二条第四項に規定する犯罪収益等又は麻薬特例法第二条第五項に規定する薬物犯罪収益等

specified taxable purchase

特定課税仕入れ(とくていかぜいしいれ)

A specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act, in the rule on purchases a certified integrated resort operator (認定設置運営事業者) makes for its casino business (カジノ業務).

同法第五条第一項に規定する特定課税仕入れ

head of an administrative organ, etc.

行政機関の長等(ぎょうせいきかんのちょうとう)

Throughout this Act except Chapter VII, the head of an administrative organ (行政機関), an organ of a local government (地方公共団体), an incorporated administrative agency, etc. (独立行政法人等), a local incorporated administrative agency (地方独立行政法人), the Japan Agency for Local Authority Information Systems (地方公共団体情報システム機構), and the bodies that Article 19, items (viii) and (ix) name as the side asking for and the side providing information over the Information Providing Network System (情報提供ネットワークシステム).

…公共団体の機関、独立行政法人等、地方独立行政法人(地方独立行政法人法(平成十五年法律第百十八号)第二条第一項に規定する地方独立行政法人をいう。以下同じ。)及び機構並びに第十九条第八号に規定する情報照会者及び情報提供者並びに同条第九号に規定する条例事務関係情報照会者及び条例事務関係情報提供者