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Terms

foreign income tax

外国所得税(がいこくしょとくぜい)

A foreign income tax as defined in Article 95, paragraph (1): a tax imposed under a foreign country's laws that corresponds to Japanese income tax, of a kind a Cabinet Order (政令) specifies.

第九十五条第一項(外国税額控除)に規定する外国所得税

dividend of profits

利益の配当(りえきのはいとう)

In Article 83, a dividend of profits as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得), which counts certain interim distributions of money as one and leaves out one made through a split-off type company split (分割型分割) or a share distribution (株式分配).

同項に規定する利益の配当

final return

確定申告書(かくていしんこくしょ)

A final return as defined in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act — a return under that Act's provisions on final returns, including one filed after the deadline — and a return under Article 123, paragraph (1) of that Act as applied by Article 37-12-2, paragraph (9) (also as applied by Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation.

所得税法第二条第一項第三十七号に規定する確定申告書及び租税特別措置法(昭和三十二年法律第二十六号)第三十七条の十二の二第九項(同法第三十七条の十三の三第十項において準用する場合を含む。)又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項(同法第百六十六条において準用する場合を含む。)の規定による申告書

case records or filing records

訴訟記録等(そしょうきろくとう)

In Chapter VIII of Part I (concealing parties' addresses and identifying information), a case record (訴訟記録), or the record of a case in which a disposition under Article 132-4, paragraph (1) (collecting evidence before an action is filed) has been petitioned for.

訴訟記録又は第百三十二条の四第一項の処分の申立てに係る事件の記録

request for reassessment

更正の請求(こうせいのせいきゅう)

A request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes: a filer's request to the district tax office director (税務署長) to correct the tax basis or tax amount in its own return, for instance because the tax it showed was too high, made within the period that Article sets.

国税通則法第二十三条第一項(更正の請求)の規定による更正の請求

tax prepayment

予定納税額(よていのうぜいがく)

Tax prepayment as defined in Article 2, paragraph 1, item 36 of the Income Tax Act: income tax that must be paid in advance during the year under Article 104, paragraph 1 or Article 107, paragraph 1 of that Act; Article 41-3-4 moves its due date and the deadline for applying to reduce it for a resident's income tax for 2024.

所得税法第二条第一項第三十六号に規定する予定納税額

immigration detention center

入国者収容所(にゅうこくしゃしゅうようじょ)

An immigration detention center established under Article 30 of the Act for Establishment of the Ministry of Justice.

法務省設置法(平成十一年法律第九十三号)第三十条に定める入国者収容所

professional and vocational university, etc.

専門職大学等(せんもんしょくだいがくとう)

A professional and vocational university (専門職大学) — a university for teaching and researching specialized arts in depth and developing the practical and applied abilities to carry out occupations requiring expertise, as Article 83-2 provides — or a professional and vocational junior college (専門職短期大学) under Article 108, paragraph (4).

専門職大学又は第百八条第四項に規定する目的をその目的とする大学(第百四条第五項及び第六項において「専門職短期大学」という。)

specified associated corporation

特定関係法人(とくていかんけいほうじん)

A corporation whose business management is in substance controlled by the trader concerned — depending on the provision, a seller or service provider, an orchestrator (統括者), solicitor (勧誘者) or general multilevel marketing distributor (一般連鎖販売業者), a person engaged in business opportunity sales (業務提供誘引販売業), or a buyer (購入業者) — or by its officers or employees (使用人), counting anyone who was an officer or employee within one year before the order suspending the trader's business, or another corporation of a kind a Cabinet Order (政令) specifies.

…用人(以下単に「使用人」という。)(当該命令の日前一年以内において役員又は使用人であつた者を含む。次条第二項、第十五条の二第二項及び第二十三条の二第二項において同じ。)が事業経営を実質的に支配する法人その他の政令で定める法人

electronic payment instrument

電子決済手段(でんしけっさいしゅだん)

From Article 10-2 on, an electronic payment instrument as defined in Article 2, paragraph (5) of the Payment Services Act — currency-denominated property value recorded electronically that can be used to pay, and be bought and sold with, unspecified persons, property value exchangeable with it, both transferable by an electronic data processing system, and what a Cabinet Office Order (内閣府令) treats as equivalent — other than a specified trust beneficial interest (特定信託受益権, a beneficial interest in a money trust meeting the conditions of paragraph (9) of that Article).

同法第二条第五項に規定する電子決済手段をいい、同条第九項に規定する特定信託受益権を除く

foreign investment trust

外国投資信託(がいこくとうししんたく)

A trust set up in a foreign country under that country's laws that is similar to an investment trust (投資信託), as defined in Article 2, paragraph (24) 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(昭和二十六年法律第百九十八号)第二条第二十四項に規定する外国投資信託

public interest purpose business

公益目的事業(こうえきもくてきじぎょう)

In Article 40, paragraphs (1) to (3) and (5), the public interest business carried on by a corporation listed in paragraph (1), item (i), together with the public interest trust affairs (公益信託事務) defined in Article 7, paragraph (3), item (iv) of the Act on Public Interest Trusts.

第一号に規定する公益を目的とする事業及び公益信託に関する法律第七条第三項第四号に規定する公益信託事務

total income

合計所得金額(ごうけいしょとくきんがく)

Total income as referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act: the total of a person's aggregate income, retirement income and timber income under Article 22 of that Act, worked out without applying its Articles 70 and 71 on carrying forward losses.

所得税法第二条第一項第三十号の合計所得金額

Expropriation of Land Act, etc.

土地収用法等(とちしゅうようほうとう)

The Expropriation of Land Act, the River Act, the City Planning Act and the other Acts listed in Article 33, paragraph (1), item (i), together with other laws and regulations a Cabinet Order (政令) specifies, under which property can be expropriated in return for compensation.

第三十三条第一項第一号に規定する土地収用法等

complaint processing procedures

苦情処理手続(くじょうしょりてつづき)

In Chapter V-5, on designated dispute resolution organizations (指定紛争解決機関), the procedures for handling complaints about financial instruments transaction services (金融商品取引業等業務), the kinds of business listed in Article 156-38, paragraph (8).

金融商品取引業等業務関連苦情(金融商品取引業等業務に関する苦情をいう。第百五十六条の四十四、第百五十六条の四十五及び第百五十六条の四十九において同じ。)を処理する手続

complaint processing procedures

苦情処理手続(くじょうしょりてつづき)

Procedures for dealing with complaints about banking services, etc. (銀行業務等): the services of banks and of those acting as their agents, and the business of electronic payment handling service providers (電子決済等取扱業者).

銀行業務等関連苦情(銀行業務等に関する苦情をいう。第五十二条の六十七、第五十二条の六十八及び第五十二条の七十二において同じ。)を処理する手続

credit and contribution

信用の供与等(しんようのきょうよとう)

In Article 13, the granting of credit or making of a financial contribution (出資), including anything equivalent to either, that a Cabinet Order (政令) specifies; Article 13 limits how much of it a bank may extend to any one person.

信用の供与又は出資(信用の供与又は出資に相当するものを含む。)として政令で定めるもの

combined service

複合型サービス(ふくごうがたさーびす)

A service for a person requiring long-term care at home (居宅要介護者) that combines two or more of home-visit long-term care, home-visit bathing, home-visit nursing, home-visit rehabilitation, guidance for management of in-home medical care, day long-term care, outpatient rehabilitation, short-term admission for daily life or for recuperation, regular-visit and on-call home-visit care and nursing, night-time home-visit care, community-based day long-term care, dementia day care and multifunctional long-term care in a small group home (小規模多機能型居宅介護), and is either home-visit nursing given together with multifunctional long-term care in a small group home, giving care, functional training and nursing or medical assistance at home or at a service base the person visits or stays at for short periods, or another combination a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies as especially effective and efficient when given together (Article 8, paragraph (23)).

居宅要介護者について、訪問介護、訪問入浴介護、訪問看護、訪問リハビリテーション、居宅療養管理指導、通所介護、通所リハビリテーション、短期入所生活介護、短期入所療養介護、定期巡回・随時対応型訪問介護看護…

foreign controlling shareholder, etc.

国外支配株主等(こくがいしはいかぶぬしとう)

A nonresident (非居住者) or foreign corporation that has a special relationship with a domestic corporation of a kind a Cabinet Order (政令) specifies, such as holding directly or indirectly 50% or more of its issued shares or capital contributions (not counting those the corporation holds itself).

第二条第一項第一号の二に規定する非居住者(第九号において「非居住者」という。)又は外国法人で、内国法人との…

farmland, etc. for urban farming

都市営農農地等(としえいのうのうちとう)

Farmland or grazing land in an urbanization promotion area (市街化区域) under Article 7, paragraph (1) of the City Planning Act that was in one of the areas of item (iii)(a) to (c) of Article 70-4, paragraph (2) on 1 January 1991 and is of a kind listed in item (iv): farmland in a productive green zone (生産緑地地区), other than land for which a purchase request has been made or whose designation as specified productive green land (特定生産緑地) was not made, not extended or cancelled; farmland in a rural residential zone (田園住居地域); or farmland restricted by a district-plan farmland conservation ordinance (地区計画農地保全条例).

都市計画法第七条第一項に規定する市街化区域内に所在する次に掲げる農地又は採草放牧地で平成三年一月一日において前号イからハまでに掲げる区域内に所在するもの