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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
国内
The area in which this Act is in force, that is, Japan.
この法律の施行地
法人番号
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号
国内
The area in which this Act is in force, that is, Japan.
この法律の施行地
A consumer organization (消費者団体) that is a corporation and that the Prime Minister has certified under Article 13 as fit to exercise this Act's right to demand an injunction (差止請求権) in the interest of consumers at large.
不特定かつ多数の消費者の利益のためにこの法律の規定による差止請求権を行使するのに必要な適格性を有する法人である消費者団体（消費者基本法（昭和四十…
源泉徴収
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人…
In this Act, the ministers that Article 67, paragraph (1) makes responsible, matter by matter: always the Prime Minister (内閣総理大臣) and the Minister of Economy, Trade and Industry (経済産業大臣); for matters concerning sellers, service providers, multilevel marketing operators, business opportunity sellers and door-to-door buyers, and for designated corporations (指定法人) and consultations under Article 64, paragraph (1), also the minister in charge of distributing the goods concerned or of the business that provides the facilities or services concerned; and for email advertising contractors, the door-to-door and mail order sales associations and consultations under Article 64, paragraph (2), those two alone.
次のとおり
納税通知書
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
納税者が納付すべき地方税について、その賦課の根拠となつた法律及び当該地方団体の条例の規定、納税者の住所及び氏名、課税標準額、税率、税額、納期、各納期における納付…
Land used as the site of a building, together with any other land within a use zone (用途地域) under Article 8, paragraph (1), item (i) of the City Planning Act, except land used for roads, parks, rivers or other public facilities specified by Cabinet Order (政令).
建物の敷地に供せられる土地をいい、都市計画法（昭和四十三年法律第百号）第八条第一項第一号の用途地域内のその他の土地で、道路、公園、河川その他政令で定める公共の用に…
源泉徴収
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
第四編第一章から第六章まで（源泉徴収）の規定により所得税を徴収し及び納付すること
A small and medium-sized enterprise (中小企業者) under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises that has received certification under that Act (円滑化法認定) — or the company a Ministry of Finance Order (財務省令) treats as its equivalent, as where it merged away — which, at the time of the gift, has at least one regular employee, is not an asset-holding or asset-management company of a kind a Cabinet Order (政令) sets, has unlisted shares, as do its closely related specified affiliated companies, is not, nor are those companies, a company running a sex-related special business (風俗営業会社), has at least five regular employees where a foreign company is among its specially related companies and it or a company it controls holds shares in it, and meets the other requirements a Cabinet Order sets.
中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財…
A small and medium-sized enterprise (中小企業者) under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises that has received certification under that Act (円滑化法認定) — or the company a Ministry of Finance Order (財務省令) treats as its equivalent, as where it merged away — which, when the inheritance begins, has at least one regular employee, is not an asset-holding or asset-management company of a kind a Cabinet Order (政令) sets, has unlisted shares, as do its closely related specified affiliated companies, is not, nor are those companies, a company running a sex-related special business (風俗営業会社), has at least five regular employees where a foreign company is among its specially related companies and it or a company it controls holds shares in it, and meets the other requirements a Cabinet Order sets.
中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち円滑化法認定を受けた会社（合併により当該会社が消滅した場合その他の財…
The body that runs the employees' pension insurance business for each group of insureds, as Article 2-5, paragraph (1) assigns it: the Minister of Health, Labour and Welfare for category I EPI insureds; National Public Servants Mutual Aid Associations and their Federation for category II; mutual aid associations of local government officials, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials for category III; and the Promotion and Mutual Aid Corporation for Private Schools of Japan for category IV.
次の各号に掲げる事務の区分に応じ、当該各号に定める者
The proceedings under Chapter II onward, except Chapter XII, for liquidating a debtor's property, inherited property (相続財産) or trust property (信託財産).
次章以下（第十二章を除く。）に定めるところにより、債務者の財産又は相続財産若しくは信託財産を清算する手続
取締役会設置会社
A stock company that has a board of directors, or that this Act requires to have one.
取締役会を置く株式会社又はこの法律の規定により取締役会を置かなければならない株式会社
課税仕入れ
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
…該当することとなるもので、第七条第一項各号に掲げる資産の譲渡等に該当するもの及び第八条第一項その他の法律又は条約の規定により消費税が免除されるもの以外のものに限る。）
扶養親族
A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.
居住者の親族（その居住者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規…
有価証券
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar instruments a Cabinet Order (政令) specifies, other than a corporation's own shares or capital contributions that it holds and instruments related to derivative transactions (デリバティブ取引) under Article 61-5, paragraph (1).
金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有…
Throughout this Act, a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes: the district director (税務署長) correcting, after an examination, the tax base or tax amount in a tax return, or in a reassessment or determination already made.
国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正
The number made under Article 7(1) or (2) by converting a person's resident record code (住民票コード) and designated to identify the person whose certificate of residence (住民票) carries that code.
第七条第一項又は第二項の規定により、住民票コード（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をいう。以下同じ。）を変換して得られる番号であって、…
保税地域
A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.
関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域