Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
An account management institution (口座管理機関) under Article 2(4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares for which a specified book-entry transfer institution (特定振替機関) has opened an account under Article 12(1) of that Act, as Article 5-2(7)(ii) defines it.
社債、株式等の振替に関する法律第二条第四項に規定する口座管理機関（次号及び第七号において「口座管理機関」という。）のうち、特定振替機関が同法第十二条第一項の規定により口座を開設した者
A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act: a person registered with the Prime Minister (内閣総理大臣) under Article 29 of that Act.
金融商品取引法第二条第九項（定義）に規定する金融商品取引業者
A specified entrusted business operator (特定受託事業者) who is an individual, or the representative of a specified entrusted business operator that is a corporation.
特定受託事業者である前項第一号に掲げる個人及び特定受託事業者である同項第二号に掲げる法人の代表者
The person a specified automated operation provider (特定自動運行実施者) must designate under Article 75-19, paragraph (2), from among those meeting aptitude requirements a Cabinet Office Order (内閣府令) sets, to take the measures this Act requires of that person during specified automated operation (特定自動運行), such as those after a traffic accident.
第七十五条の十九第二項に規定する特定自動運行主任者
カード代替電磁的記録
A card substitute electronic record (カード代替電磁的記録) as defined in Article 2, paragraph (8) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures — an electronic record of the items an Individual Number Card (個人番号カード) shows, with the holder's photograph, electronically signed by the Japan Agency for Local Authority Information Systems (機構) — but only one the holder has sent using a certified program, as Article 18-2, paragraph (6) of that Act requires.
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八項に規定するカード代替電磁的記録をいい、同法第十八条の二第六項（カード代替電磁的記録の発行等）の規定により送信をされたものに限る
Among the internal dealings (内部取引) between a nonresident's office and its permanent establishment in Japan, those that amount to transferring or licensing a specified intangible asset (特定無形資産), or something similar.
…特定無形資産（内部取引の時において評価することが困難な無形資産として政令で定めるものをいう。以下この項において同じ。）の譲渡若しくは貸付け（特定無形資産に係る権利の設定その他他の者に特定無形資産を使用さ…
店頭デリバティブ取引
In Article 42, an over-the-counter derivatives transaction as defined in Article 2(22) of the Financial Instruments and Exchange Act (金融商品取引法), other than one relating to the assets listed in Article 2(24)(iii-2) of that Act (暗号等資産, cryptoassets and similar) or to the financial indicators under Article 29-2(1)(ix) of that Act.
金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）
A code that identifies a particular individual and is used in place of the Individual Number (個人番号), to the extent needed to manage and search the provision of Specific Personal Information for Use (利用特定個人情報) under Article 19, item (viii) or (ix), and which counts as an Individual Number under Article 2(9).
…による利用特定個人情報の提供を管理し、及び当該利用特定個人情報を検索するために必要な限度で第二条第五項に規定する個人番号に代わって用いられる特定の個人を識別する符号であって、同条第九項に規定する個人番号であるもの
A foreign financial instruments clearing organization as defined in Article 2, paragraph (29) of the Financial Instruments and Exchange Act: one that carries on financial instruments obligation assumption business (金融商品債務引受業) under a licence from the Prime Minister under Article 156-20-2 of that Act.
金融商品取引法第二条第二十九項に規定する外国金融商品取引清算機関
Among a corporation's transactions with its foreign related persons (国外関連取引), the transfer or licensing of a specified intangible asset (特定無形資産), or a similar transaction.
…産（国外関連取引を行つた時において評価することが困難な無形資産として政令で定めるものをいう。以下この項において同じ。）の譲渡若しくは貸付け（特定無形資産に係る権利の設定その他他の者に特定無形資産を使用さ…
特定森林経営計画対象山林
Standing timber or land, etc. that the deceased owned just before the inheritance began and that lies in an area for which a forest management plan (森林経営計画) certified by the mayor or other authority under Article 11(5) of the Forest Act had been set before the inheritance — other than plans a Ministry of Finance Order (財務省令) excludes or whose certification was cancelled, and other than land in a district for developing forest health facilities — limited to forest a Ministry of Finance Order treats as managed efficiently as a whole.
…又は土地の上に存する権利をいう。以下この条において同じ。）のうち当該相続開始の前に森林法第十一条第五項（同法第十二条第三項において読み替えて準用する場合並びに木材の安定供給の確保に関する特別措置法第八条の規定により読み替え…
In Articles 81-7 and 81-8, the person who handles the payment of interest or dividends (支払事務取扱者), including the head of the business office of a financial institution or other such place (金融機関の営業所等), as Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines the term and Article 337, paragraph (1) of that Order refers to it.
令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長
In Article 41-5, the part, worked out as a Cabinet Order (政令) sets, of the loss on a specified transfer, between 1 January 1998 and 31 December 2027, of a home in Japan or its land owned for more than five years (including a former home or the land of a home lost to a disaster, sold within the time set) that cannot be offset against that year's long-term and short-term capital gains, where the individual acquires a replacement home with a housing loan by the deadline and moves in, or expects to, by the end of the following year.
当該個人が、平成十年一月一日から令和九年十二月三十一日までの期間（次項において「適用期間」という。）内に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月…
短期所有に係る土地の譲渡等
Among the transfers, etc. of land (土地の譲渡等) under Article 62-3, paragraph (2), item (i), a transfer of land, etc. that the corporation acquired from another person and has held since, for five years or less as of 1 January of the year of the transfer (including land acquired in that year), or another act a Cabinet Order (政令) sets as similar.
前条第二項第一号に規定する土地の譲渡等のうち、当該法人がその取得をした日から引き続き所有していた土地等（他の者…
特定介護予防・日常生活支援総合事業
The category 1 home-visit projects (第一号訪問事業), day service projects (第一号通所事業) and daily life support projects (第一号生活支援事業) of Article 115-45, paragraph (1), item (i), (a) to (c).
第百十五条の四十五第一項第一号イに規定する第一号訪問事業、同号ロに規定する第一号通所事業又は同号ハに規定する第一号生活支援事業
一般株式等に係る課税譲渡所得等の金額
The amount of capital gains, etc. on general shares, etc. (一般株式等に係る譲渡所得等の金額) after any deductions under Articles 72 to 87 of the Income Tax Act as read under Article 37-10, paragraph 6, item 5, on which Article 37-10, paragraph 1 charges income tax at 15 percent.
第三十七条の十第一項に規定する一般株式等に係る課税譲渡所得等の金額
上場株式等に係る課税譲渡所得等の金額
The amount of capital gains, etc. on listed shares, etc. (上場株式等に係る譲渡所得等の金額) after any deductions under Articles 72 to 87 of the Income Tax Act as read under Article 37-11, paragraph 6, on which Article 37-11, paragraph 1 charges income tax at 15 percent.
第三十七条の十一第一項に規定する上場株式等に係る課税譲渡所得等の金額
The liability of a stock company's incorporators, directors or company auditors at incorporation, officers, etc. or liquidators where, on the day the facts behind it arose, the book value of that company's shares held by its ultimate wholly owning parent company, etc. and that parent's wholly owned subsidiaries, etc. exceeded one fifth of the parent's total assets as calculated under a Ministry of Justice Order (法務省令), or any lower proportion set by articles of incorporation (定款).
第八百四十七条の三第四項に規定する特定責任
Worker dispatch (労働者派遣) in which the staffing provider (派遣元事業主), before or after the dispatch starts, carries out or plans to carry out employment placement (職業紹介) of the dispatched worker to the client, under a license or notification under the Employment Security Act or another law — including dispatch in which the worker and the client agree, before it ends, that the client will employ the worker.
労働者派遣のうち、第五条第一項の許可を受けた者（以下「派遣元事業主」という。）が労働者派遣の役務の提供の開始前又は開始後に、当該労…
A futures transaction as defined in Article 2, paragraph (3) of the Commodity Derivatives Transaction Act, including certain other transactions on a commodity market listed in that Article.
商品先物取引法（昭和二十五年法律第二百三十九号）第二条第三項（定義）に規定する先物取引（同条第九項に規定する商品市場において行われる同条第十項第一号ホからチまで及び第二号に掲げる取引を含む。）