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Terms

parcel number

地番(ちばん)

The number the registry office (登記所) gives each parcel of land under Article 35.

第三十五条の規定により一筆の土地ごとに付す番号

land category

地目(ちもく)

A category of land by its use, one of those set by the Ministry of Justice Order (法務省令) referred to in Article 34(2).

土地の用途による分類であって、第三十四条第二項の法務省令で定めるもの

yeast starter

酒母(しゅぼ)

In Article 74-4, a yeast starter as defined in Article 3, item (xxiv) of the Liquor Tax Act: yeast, or cultured yeast, able to ferment sugary material, with or without koji mixed in, other than that used for medicines, bread, soy sauce or other uses set by Ministry of Finance Order (財務省令).

同法第三条第二十四号(その他の用語の定義)に規定する酒母

wage

賃金(ちんぎん)

Everything an employer pays a worker in return for work, whatever it is called: wages, salary, allowances or bonuses.

労働基準法(昭和二十二年法律第四十九号)第十一条に規定する賃金

land, etc.

土地等(とちとう)

In Article 74-3, land and leasehold rights, etc. located in Japan, as defined in Article 2, item (i) of the Land-holding Tax Act.

地価税法第二条第一号(定義)に規定する土地等

parent corporation

親法人(おやほうじん)

A parent corporation as defined in Article 64-9, paragraph 1 of the Corporation Tax Act: a domestic ordinary corporation or cooperative, etc. (協同組合等) that is none of the corporations listed in items 1 to 7 of that paragraph — among them a corporation in liquidation and one wholly controlled by another ordinary corporation or cooperative — nor a corporation like those a Cabinet Order (政令) specifies.

法人税法第六十四条の九第一項に規定する親法人

accessory tax

附帯税(ふたいぜい)

The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.

国税通則法第二条第四号に規定する附帯税

accessory tax

附帯税(ふたいぜい)

The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.

国税通則法第二条第四号(定義)に規定する附帯税

pharmaceutical

医薬品(いやくひん)

A pharmaceutical as defined in Article 2, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第二条第一項に規定する医薬品

business operator

事業者(じぎょうしゃ)

A business operator as defined in Article 2, paragraph 1, item 4 of the Consumption Tax Act — a sole proprietor or a corporation — other than one exempt from paying consumption tax (消費税) under Article 9, paragraph 1 of that Act, as used in Articles 85 to 86-2.

消費税法第二条第一項第四号に規定する事業者(同法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。)

consolidated income

連結所得(れんけつしょとく)

Consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the income of a consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).

法人税法第二条第十八号の四に規定する連結所得

distribution in kind

現物分配(げんぶつぶんぱい)

In Article 2, a corporation's giving of assets other than money to its shareholders, etc. (株主等) — the corporation not being a public interest corporation, etc. or an association or foundation without juridical personality — through a dividend of surplus or of profits or a distribution of surplus (other than one in a company split by split-off), a distribution of residual assets on dissolution, or one of the events in Article 24, paragraph (1), items (v) to (vii).

法人(公益法人等及び人格のない社団等を除く。)がその株主等に対し当該法人の次に掲げる事由により金銭以外の資産の交付をすること

assessment and determination

賦課決定(ふかけってい)

In Article 37, an assessment and determination as defined in Article 32, paragraph (5) of the Act on General Rules for National Taxes — a decision under Article 32, paragraph (1) or (2) of that Act by which the district director (税務署長) fixes the tax payable on a national tax that the tax office itself assesses (賦課課税方式) — here, one on the penalty taxes (加算税) on gift tax.

同法第三十二条第五項(賦課決定)に規定する賦課決定

public service corporation

公共法人(こうきょうほうじん)

In Chapter III (special provisions on the Corporation Tax Act), a public service corporation as defined in Article 2, item (v) of the Corporation Tax Act: a corporation listed in Appended Table 1 (別表第一) of that Act, such as a local government (地方公共団体), a national university corporation (国立大学法人) or a local incorporated administrative agency (地方独立行政法人).

法人税法第二条第五号に規定する公共法人

airport site

空港用地(くうこうようち)

The airport site as defined in Article 12, paragraph (1) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport.

関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律第十二条第一項に規定する空港用地

transition deadline

移行期限(いこうきげん)

The deadline for the transition stated in a certified transition plan (認定移行計画) under Article 10-3, paragraph (2) of the supplementary provisions of the 2006 Act amending the Medical Care Act and other Acts (平成十八年医療法等改正法, Act No. 84 of 2006).

平成十八年医療法等改正法附則第十条の三第二項の規定により認定移行計画に記載された移行の期限

taxable goods

課税貨物(かぜいかもつ)

Taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act.

同項第十一号に規定する課税貨物

trust company, etc.

信託会社等(しんたくがいしゃとう)

Trust companies, and banks and other financial institutions that the Prime Minister has authorized under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions to carry on trust business — for example, those with which a company places property in trust for a creditor who objects to a reduction of its stated capital (Article 449).

信託会社及び信託業務を営む金融機関(金融機関の信託業務の兼営等に関する法律(昭和十八年法律第四十三号)第一条第一項の認可を受けた金融機関をいう。)

dispatched worker

派遣労働者(はけんろうどうしゃ)

A dispatched worker as defined in Article 2, item (ii) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985): a worker employed by an employer (事業主) who is the subject of worker dispatch (労働者派遣).

労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律(昭和六十年法律第八十八号。第四条において「労働者派遣法」という。)第二条第二号に規定する派遣労働者

specified pharmaceutical

特定医薬品(とくていいやくひん)

A specified pharmaceutical as defined in Article 2, paragraph (17) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices: any pharmaceutical other than pharmaceuticals requiring guidance (要指導医薬品), over-the-counter pharmaceuticals (一般用医薬品), certain pharmaceuticals a pharmacy makes and sells itself, those a Ministry of Health, Labour and Welfare Order (厚生労働省令) excludes, and those intended only for animals.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第二条第十七項に規定する特定医薬品