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Terms

stage performance

上演(じょうえん)

Under Article 2, paragraph (7), a stage performance (上演) also includes playing back a recording of one (unless that is a transmission to the public or an on-screen presentation) and relaying one by telecommunications equipment (unless that is a transmission to the public).

著作物の上演、演奏又は口述で録音され、又は録画されたものを再生すること(公衆送信又は上映に該当するものを除く。)及び著作物の上演、演奏又は口述を電気通信設備を用いて伝達すること(公衆送信に該当するもの…

moving-out notification

転出届(てんしゅつとどけ)

In Article 24-2, the notification under Article 24 of one's name, destination and expected moving date that a person moving out of a municipality must give its mayor in advance.

前条の規定による届出

nationality, etc.

国籍等(こくせきとう)

The country of a foreign resident's nationality, or the region set by Cabinet Order (政令) under Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act, whose authorities issue documents equivalent to passports.

国籍の属する国又は出入国管理及び難民認定法(昭和二十六年政令第三百十九号。以下この章において「入管法」という。)第二条第五号ロに規定する地域

worker

労働者(ろうどうしゃ)

A worker as Article 9 of the Labor Standards Act defines one: a person, in any kind of occupation, who is employed at a business or office and is paid wages.

労働基準法(昭和二十二年法律第四十九号)第九条に規定する労働者

claim

請求権(せいきゅうけん)

Under the rules on controlled foreign companies, the right attached to shares or capital contributions to claim dividends of surplus, dividends of profits or distributions of surplus (剰余金の配当等) under Article 23, paragraph (1), item (i) of the Corporation Tax Act.

剰余金の配当等(法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配をいう。以下この項及び次項において同じ。)を請求する権利

excessive load

過積載(かせきさい)

Loading a vehicle with cargo heavier than the limit under Article 57, paragraph (1), or than the weight allowed by a permit under paragraph (3) of that Article.

車両に積載をする積載物の重量が第五十七条第一項の制限に係る重量(同条第三項の規定による許可に係る積載物については、当該許可に係る重量)を超える場合における当該積載

insurance business

保険業(ほけんぎょう)

Insurance business as defined in Article 2, paragraph (1) of the Insurance Business Act.

保険業法第二条第一項に規定する保険業

specified registration

特定登記(とくていとうき)

In Article 55, a registration of a right other than ownership, etc. (所有権等) that, under Article 73(1), has effect as a registration made on the right of site (敷地権).

所有権等の登記以外の権利に関する登記であって、第七十三条第一項の規定により敷地権についてされた登記としての効力を有するもの

electronic application

電子申請(でんししんせい)

An application made online, using the electronic data processing system (電子情報処理組織) of Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002), for which Article 25, paragraph (1) and Article 25-2, paragraph (1), item (iii) of this Cabinet Order (政令) set lower fees.

情報通信技術を活用した行政の推進等に関する法律(平成十四年法律第百五十一号)第六条第一項の規定により同項に規定する電子情報処理組織を使用して行う申請

commuting accident

通勤災害(つうきんさいがい)

An injury, illness, disability or death a worker suffers through commuting (通勤), as Article 7, paragraph (1) of the Industrial Accident Compensation Insurance Act defines it.

同項第三号の通勤災害

mariner dispatching

船員派遣(せんいんはけん)

The dispatch of mariners, as defined in Article 6(13) of the Mariners' Employment Security Act: a shipowner having mariners it regularly employs work as mariners for another person, under that person's direction, while they stay in the shipowner's employment, not counting an arrangement in which the shipowner agrees to have the other person employ them.

船員職業安定法第六条第十三項に規定する船員派遣

specified household

特定世帯(とくていせたい)

For national health insurance tax (国民健康保険税), a household in which an insured person lives with a specified same-household member (特定同一世帯所属者 — a person who lost insured status under Article 6, item 8 of the National Health Insurance Act and has stayed in the same household since), with no other insured person, during the five years from the month in which that member lost insured status.

特定同一世帯所属者(国民健康保険法第六条第八号の規定により被保険者の資格を喪失した者であつて、当該資格を喪失した日の前日以後継続して同一の世…

redemption costs

償還費用(しょうかんひよう)

The cost of redeeming reconstruction bonds (復興債), counting the refunding bonds (借換国債) issued for them, other than the part met from the proceeds of refunding bonds.

復興債(当該復興債に係る借換国債を含む。次条、第七十四条第一項及び附則第十八条において同じ。)の償還に要する費用(借換国債を発行した場合においては、当該借換国債の収入をもって充てられる部分を除く。)

investment corporation

投資法人(とうしほうじん)

An investment corporation as defined in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations.

投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人

cryptoasset

暗号資産(あんごうしさん)

A cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).

同法第二条第十四項に規定する暗号資産

banking services

銀行業務(ぎんこうぎょうむ)

The services a bank carries on under Articles 10 and 11 and under the Secured Bond Trust Act and other laws, together with the bank agency services (銀行代理業) carried on for that bank by those acting as its agents.

銀行が第十条及び第十一条の規定により営む業務並びに担保付社債信託法(明治三十八年法律第五十二号)その他の法律により営む業務並びに当該銀行のために銀行代理業を営む者が営む銀行代理業

Japanese language education

日本語教育(にほんごきょういく)

Education that gives foreign nationals who do not know Japanese the ability to understand and use the Japanese they need to live in Japan, as defined in Article 1 of the Act on the Accreditation, etc. of Japanese Language Educational Institutions to Ensure the Proper and Reliable Provision of Japanese Language Education.

日本語教育の適正かつ確実な実施を図るための日本語教育機関の認定等に関する法律(令和五年法律第四十一号。以下「日本語教育機関認定法」という。)第一条に規定する日本語教育

tax credit amount

税額控除額(ぜいがくこうじょがく)

For a business year of a group tax sharing corporation (通算法人) to which Article 53, paragraph 39 applies, the amount to be deducted under paragraph 38 of that Article — the credit for foreign corporation taxes, etc. (外国の法人税等) against the corporate levy (法人税割) of the prefectural inhabitant tax (道府県民税); where it differs from the amount originally reported, the originally reported amount is treated as the tax credit amount.

当該適用事業年度における前項の規定による控除をされるべき金額

worker dispatch

労働者派遣(ろうどうしゃはけん)

Worker dispatch as defined in Article 2, item 1 of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers: having workers one employs work for another person, under that person's direction and orders, while they stay in one's own employment, not including an arrangement in which one agrees with that person that it will employ them.

労働者派遣法第二条第一号に規定する労働者派遣

written request for Reassessment

更正請求書(こうせいせいきゅうしょ)

The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.

国税通則法第二十三条第三項(更正の請求)に規定する更正請求書