Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
差押債権者
In Article 63, the attaching creditor under the first order commencing compulsory auction (強制競売の開始決定), or, where a decision to continue the proceedings has been made under Article 47, paragraph (6), the attaching creditor who received that decision.
最初の強制競売の開始決定に係る差押債権者をいう。ただし、第四十七条第六項の規定により手続を続行する旨の裁判があつたときは、その裁判を受けた差押債権者
税額控除額
In Article 69, the amount to be credited under Article 69, paragraphs (1) to (3) — the foreign tax credit — for a group tax sharing corporation's (通算法人) applicable business year (適用事業年度).
当該適用事業年度における第一項から第三項までの規定による控除をされるべき金額
In Articles 57-4 to 57-6, an electronic or magnetic record as defined in Article 2, item (iii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: a record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録
A public or corporate bond (公社債, as Article 37-10(2)(vii) uses the term) of a kind listed in Article 37-11(2)(i) or (v) to (xiv) — among them listed bonds, national and local government bonds, bonds issued or guaranteed by a foreign state, publicly offered bonds, and bonds issued on or before 31 December 2015 other than by a family company (同族会社).
第三十七条の十第二項第七号に掲げる公社債のうち第三十七条の十一第二項第一号又は第五号から第十四号までに掲げるもの
プログラム
In Articles 18-2 to 18-4, a program as defined in Article 2(2) of the Act on Facilitation of Information Processing: instructions to a computer combined so that they produce one result.
情報処理の促進に関する法律（昭和四十五年法律第九十号）第二条第二項に規定するプログラム
In splitting pension records after a divorce (離婚等), the current or former insured whose standardized remuneration (標準報酬) is revised under Article 78-6, paragraph (1), item (i) and paragraph (2), item (i) — reduced by the revision percentage (改定割合) — with a share going to their former spouse, the person subject to a class II revision (第二号改定者).
被保険者又は被保険者であつた者であつて、第七十八条の六第一項第一号及び第二項第一号の規定により標準報酬が改定されるもの
In splitting pension records after a divorce (離婚等), the former spouse of the person subject to a class I revision (第一号改定者) whose standardized remuneration (標準報酬) is revised, or decided, under Article 78-6, paragraph (1), item (ii) and paragraph (2), item (ii), receiving a share of the other's.
第一号改定者の配偶者であつた者であつて、同条第一項第二号及び第二項第二号の規定により標準報酬が改定され、又は決定されるもの
老人扶養親族
A claimable dependent who is aged 70 or over.
控除対象扶養親族のうち、年齢七十歳以上の者
A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person, as Article 2, item 12-7-6 of the Corporation Tax Act defines it.
法人税法第二条第十二号の七の六に規定する完全支配関係
Throughout this Act, except in the case of Article 50, paragraph (2), a return filed under Article 27, paragraph (1) or (2) (inheritance tax), Article 28, paragraph (1) or (2) (gift tax) or Article 29 (a return that becomes due after an event under Article 4).
第五十条第二項の場合を除き、第二十七条第一項及び第二項、第二十八条第一項及び第二項並びに第二十九条の規定による申告書
A professional investor (特定投資家), or a non-resident (非居住者) as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is of a kind a Cabinet Order (政令) specifies.
特定投資家又は非居住者（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号に規定する非居住者をいい、政令で定める者に限る。）
In Article 64-5, the income of a group tax sharing corporation for a business year calculated without applying Article 57(1) (carryover of losses), Article 59(3) and (4), Article 62-5(5), Article 64-5 itself and Article 64-7(6).
第五十七条第一項（欠損金の繰越し）、第五十九条第三項及び第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入）、第六十二条の五第五項（現物分配による資産の譲渡）、この条並びに第六十四条の七第六項（欠損金の通算）の規定を適用しないものとして計算した場合における所得の金額
A company that operates a financial instruments exchange market (取引所金融商品市場) and business incidental to it, or one of the companies the proviso to paragraph (1) of the same Article allows to be held as a subsidiary with the Prime Minister's authorization — the companies a financial instruments exchange or, in Article 106-24, a financial instruments exchange holding company may hold as subsidiary companies.
取引所金融商品市場の開設及びこれに附帯する業務を行う会社並びに同項ただし書に規定する会社
The transfer of a specified patent right, etc. (特定特許権等) to a resident or a domestic corporation other than a related party (関連者), or the lending of one to another person other than a related party, including granting rights over it or otherwise letting that person use it.
居住者（第二条第一項第一号の二に規定する居住者をいう。）若しくは内国法人（関連者であるものを除く。）に対する特定特…
The five years from the day after the filing deadline of the first gift tax or inheritance tax return filed to use Article 70-7, paragraph (1) or Article 70-7-2, paragraph (1) for the unlisted shares, etc. of the certified gift succeeding company (認定贈与承継会社), ending instead the day before the death of the successor donee (経営承継受贈者) or the donor if earlier.
当該対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等について第一項又は次条第一項の規定の適用を受けるために提出する最初の贈与税の申告書又は同項に規定する相続税の申告書の提出期…
A person designated by the Prime Minister under Article 99, paragraph (1) to carry out dispute resolution services (紛争解決等業務).
第九十九条第一項の規定による指定を受けた者
Electric facilities for private use as Article 38, paragraph (4) of the Electricity Business Act defines them — electric facilities (電気工作物) other than electric facilities for general use (一般用電気工作物) and those used for the electricity businesses that paragraph lists, such as transmission and distribution — leaving out small-scale electric facilities for business use (小規模事業用電気工作物), power stations, substations, demand facilities (需要設備, all the electric facilities installed on the premises where the electricity is used) with a maximum power of 500 kilowatts or more, and other facilities a Ministry of Economy, Trade and Industry Order (経済産業省令) sets.
電気事業法第三十八条第四項に規定する自家用電気工作物（小規模事業用電気工作物及び発電所、変電所、最大電力五百キロワット以…
In Chapter II, keeping available the documents or electronic records required by Article 782, paragraph (1) or Article 803, paragraph (1) of the Companies Act, or another act a Cabinet Order (政令) specifies, in a corporate reorganization (組織再編成) in which new securities are issued, or in a case a Cabinet Office Order (内閣府令) specifies as similar.
…を含む。）における当該組織再編成に係る書面等の備置き（会社法（平成十七年法律第八十六号）第七百八十二条第一項の規定による書面若しくは電磁的記録の備置き又は同法第八百三条第一項の規定による書面若しくは電磁的記録の備置きをいう。次項において同じ。）その他政令で定める行為
In Chapter 6-2, a semiannual securities report (半期報告書) or extraordinary report (臨時報告書) under Article 24-5, paragraph (1) or (4), or an amended report under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) as Article 24-5, paragraph (5) applies them (including each of these as Article 27 applies them).
第二十四条の五第一項（同条第三項において準用する場合を含む。）若しくは第四項（これらの規定を第二十七条において準用する場合を含む。）の規定による半期報告書若しくは臨時報告書又は第二十四条の五第五項（第二十七条において準用する場合を含む。）において準用する第七条第一項、第九条第一項若しくは第十条第一項の規定による訂正報告書
A person located in a country or region outside Japan that carries on exchange transactions (為替取引) as a business.
外国（本邦の域外にある国又は地域をいう。以下同じ。）に所在して業として為替取引を行う者