Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
免許
A license from the Director of the Prefectural Labour Bureau (都道府県労働局長) under Article 12, paragraph (1), Article 14 or Article 61, paragraph (1) — to be appointed a health manager or an operations supervisor, or to do work such as operating a crane — granted, by issuing a license certificate, to a person who has passed the licensing examination or has other qualifications a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.
Either a specified continuous service contract (特定継続的役務提供契約) or a sales contract for specified rights (特定権利販売契約).
特定有価証券等
In Articles 163 to 166, Article 167-2, paragraph (1), Article 175-2 and Article 197-2, paragraph (1), item (xiv), the regulated securities (特定有価証券) of a listed company, etc. (上場会社等) together with related securities (関連有価証券): securities set out in Article 2, paragraph (1), item (xix) that represent options on those regulated securities, and other securities a Cabinet Order (政令) specifies.
The country of a person's nationality, or a region referred to in Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act: a region specified by Cabinet Order (政令) whose competent authority issues documents equivalent to passports.
公的年金等
Public pensions, etc. (公的年金等) as defined in Article 35, paragraph 3 of the Income Tax Act: pensions of a kind a Cabinet Order (政令) sets under the Acts and schemes of its Article 31, items 1 and 2, pensions (恩給) other than lump sums and pensions a former employer pays for past service, and defined-benefit corporate pensions (確定給付企業年金) and similar ones a Cabinet Order sets.
The amount of inheritance tax whose payment is deferred under the grace period (納税猶予分の相続税額), less any part already attributed to property for which the deferral has partly ended under the article.
特定投資家向け有価証券
Securities whose solicitation for acquisition was one only for professional investors (特定投資家向け取得勧誘), or whose solicitation for selling, etc. was one only for professional investors; securities of the same kind from the same issuer as a Cabinet Office Order (内閣府令) sets, and specified listed securities (特定上場有価証券) and securities a Cabinet Order (政令) specifies as circulating similarly — other than securities under any item of Article 24, paragraph (1) and securities a Cabinet Order specifies as unlikely to be held by many professional investors.
委員会職員
An official of the Securities and Exchange Surveillance Commission (証券取引等監視委員会), who may investigate criminal cases (犯則事件) under Article 210 and the articles that follow it.
障害等級
The grade of disability under Article 30, paragraph (2): grade 1 or grade 2, from the more severe, with the state of disability for each set by Cabinet Order (政令).
国庫補助金等
In Articles 42 to 44, a subsidy or grant from the national or a local government, or a similar payment a Cabinet Order (政令) specifies, given to a domestic corporation for acquiring or improving fixed assets.
In Article 70-7-4, covered gifted unlisted shares or similar interests (対象受贈非上場株式等) treated under Article 70-7-3(1) as inherited from the donor, limited to shares of a certified inheritance-succession company that the inheritance tax return states are to be covered by the payment grace in Article 70-7-4(1), and to the portion a Cabinet Order (政令) sets as reaching up to two thirds of its issued voting shares or capital.
In Article 41-19-3, general heat insulation renovation work (一般断熱改修工事等) on a home an individual owns whose standard cost, less any subsidy, exceeds 500,000 yen, done on a house that is a residential house (居住用家屋), and meeting the other requirements a Cabinet Order (政令) sets — the work that earns a 10 percent income tax credit.
住宅用地
Land of a kind a Cabinet Order (政令) sets used as the site of a building used only for people to live in, or of a partly residential building of a kind a Cabinet Order sets, other than land Article 349-3 (except its paragraph 11) applies to and the sites of poorly managed or specified vacant houses whose owners have received a recommendation (勧告) under the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc.
特定石油化学製品
In Article 89-2, benzol and the other petrochemical products a Cabinet Order (政令) specifies, made under the exemption of Article 89-2(1) or made from products so made.
Interest and dividends of the kinds listed in Article 9-3-2, paragraph 1 and specified by Cabinet Order (政令) — such as those on listed shares, distributions of publicly offered investment trusts and interest on specified public and corporate bonds — paid in Japan, other than distributions to which Article 9-4-2, paragraph 1 applies, on which the payment handler withholds income tax under Article 9-3-2.
In Article 57-2, a domestic corporation that comes under another person's specified controlling interest (特定支配関係) — such as that person holding, directly or indirectly, more than 50 percent of its issued shares, as a Cabinet Order (政令) specifies — and that, in the business year including the day it did so, has net operating losses (欠損金額) from earlier years or assets worth less than their book value (評価損資産).
特定贈与等
A gift or bequest of property to a public interest corporation, etc. (公益法人等) that the Commissioner of the National Tax Agency has approved under the second sentence of Article 40, paragraph (1), so that it is treated as not made for income tax purposes.
An occupant (施設占有者) of a facility used by many unspecified people that is among those a Cabinet Order (政令) designates as receiving or finding large numbers of items of property (物件) and able to store them properly; Article 17 lets it, on conditions, notify the chief of a police station (警察署長) and keep such property itself instead of handing it in.
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.
In Article 165-2, a partnership, etc. (組合等) — a partnership formed under a partnership contract under the Civil Code, an investment limited partnership under the Limited Partnership Act for Investment, a limited liability partnership under the Limited Liability Partnership Act, or a similar body a Cabinet Order (政令) specifies — whose assets include shares carrying 10 percent or more of the voting rights of all shareholders, etc. of a listed company, etc. (上場会社等).