Search

子銀行等（こぎんこうとう）

A bank, cooperative financial institution or other financial institution a Cabinet Order (政令) specifies that is a subsidiary corporation, etc. (子法人等) of a financial instruments business operator: a corporation or other organization meeting requirements a Cabinet Order sets as closely related to the operator, such as one in which the operator holds a majority of the voting rights of all shareholders, etc.

…業者と密接な関係を有する法人その他の団体として政令で定める要件に該当する者（第三十三条の三第二項第三号及び第四十四条の三において「子法人等」という。）のうち、銀行、協同組織金融機関その他政令で定める金融…

金融機関等（きんゆうきかんとう）

The bodies listed in Article 32 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), as Article 50, paragraph (1) of that Order refers to them: banks, trust companies, shinkin banks (信用金庫), credit cooperatives and other deposit-taking bodies, persons managing workers' or members' savings, certain financial instruments business operators (金融商品取引業者) and registered life and non-life insurance companies.

令第五十条第一項（金融機関の営業所等の届出及び営業所番号）に規定する金融機関等

比較対象者（ひかくたいしょうしゃ）

In Article 66-4, paragraph (1), item (i), a comparable individual as defined in Article 292-3, paragraph (2), item (ii), (a) of the Order for Enforcement of the Income Tax Act: an individual who carries on in Japan the same kind of business as the main business a nonresident conducts through a permanent establishment (恒久的施設), on a similar scale and in similar circumstances; a nonresident counts only if he or she does it through a permanent establishment.

同号イに規定する比較対象者

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, as Articles 32 and 33-2 use the term; Article 32 lets a person who filed an inheritance or gift tax return or received a determination (決定) make one within four months after learning that one of the events it lists, such as a later division of the estate or a change of heirs, has made the taxable value (課税価格) and tax too large.

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

同族会社等（どうぞくがいしゃとう）

In Article 64, paragraphs (1) and (2), a family company (同族会社) as defined in Article 2, item (x) of the Corporation Tax Act, or a corporation listed in Article 157, paragraph (1), item (ii) of the Income Tax Act — one with three or more business offices, at half or more of which the head or a related individual once ran that business as a sole trader, and whose such heads together hold two thirds or more of its shares or capital.

法人税法第二条第十号（定義）に規定する同族会社又は所得税法第百五十七条第一項第二号に掲げる法人

引受契約等（ひきうけけいやくとう）

In Article 6(12)(i), a contract for underwriting, handling of public offerings or secondary distributions, or similar dealings (引受け等) in the issue of bonds, made by the issuer of privately placed bonds issued outside Japan (民間国外債).

債券の発行に係る引受け、募集又は売出しの取扱いその他これらに準ずるもの（以下この号において「引受け等」という。）に関する契約

国外転出者（こくがいてんしゅつしゃ）

A person who is recorded in no municipality's Basic Resident Register (住民基本台帳) because they notified, under Article 24 of the Residential Basic Book Act, that they were moving out of Japan (国外転出届).

住民基本台帳法第十七条第三号に規定する国外転出者

独立行政法人（どくりつぎょうせいほうじん）

An incorporated administrative agency as defined in Article 2, paragraph (1) of the Act on General Rules for Incorporated Administrative Agencies: a corporation set up, as a medium-term objectives agency, a national research and development agency or an administrative execution agency, to carry out effectively and efficiently public work that must be done reliably, that the national government need not do itself, and that might not get done if left to the private sector or must be done by a single body.

独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人

口座管理機関（こうざかんりきかん）

In Articles 74-13-3 and 74-13-4, a body that has opened accounts for others for the book-entry transfer of corporate bonds, shares and similar securities under Article 44 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (as defined in Article 2, paragraph (4) of that Act), leaving out the foreign bodies designated under Article 44, paragraph (1), item (xiii), which are licensed abroad to manage others' bonds.

社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項（定義）に規定する口座管理機関（同法第四十四条第一項第十三号（口座管理機関の口座の開設）に掲げる者を除く。）

特定目的信託（とくていもくてきしんたく）

A specified-purpose trust as defined in Article 2, paragraph (13) of the Act on the Securitization of Assets (Act No. 105 of 1998).

資産の流動化に関する法律（平成十年法律第百五号）第二条第十三項（定義）に規定する特定目的信託

集団投資信託（しゅうだんとうししんたく）

In Article 180-2, a group investment trust as Article 176, paragraph (3) defines it: a jointly managed trust (合同運用信託), certain investment trusts (投資信託) or a specified trust that issues beneficiary certificates (特定受益証券発行信託), as Article 13, paragraph (3), item (i) lists them, entrusted to a business office in Japan.

第百七十六条第三項に規定する集団投資信託

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.

令第三百三十六条第二項第五号に規定する外国投資信託

確定申告期限（かくていしんこくきげん）

In Chapter II (special provisions on the Income Tax Act), the due date for filing a tax return as defined in Article 2, paragraph (1), item (xli) of the Income Tax Act: the deadline for filing a final return under Article 120, paragraph (1) of that Act or, for a person who dies or leaves Japan during the year, under Article 125, paragraph (1) or Article 127, paragraph (1) of that Act, each including as Article 166 applies it to nonresidents.

所得税法第二条第一項第四十一号に規定する確定申告期限

国外中古建物（こくがいちゅうこたてもの）

A building outside Japan, already used by an individual or used in business by a corporation (including an association or foundation without legal personality (人格のない社団等)), that an individual has acquired and uses in work producing real property income (不動産所得), where the individual has worked out its useful life for depreciation in the way a Ministry of Finance Order (財務省令) sets.

個人において使用され、又は法人（所得税法第二条第一項第八号に規定する人格のない社団等を含む。）において事業の用に供された国外にある建物であつて、個人が取得をし…

特定振替機関（とくていふりかえきかん）

In Article 41-13-3, a specified book-entry transfer institution as Article 5-2(7)(i) or Article 5-3(4)(i) defines it: a book-entry transfer institution (振替機関) under the Act on Book-Entry Transfer of Corporate Bonds and Shares that has consent under Article 13 of that Act to handle national or local government bonds, or corporate bonds, etc.

第五条の二第七項第一号に規定する特定振替機関又は第五条の三第四項第一号に規定する特定振替機関

平均売上金額（へいきんうりあげきんがく）

For a corporation, the average of the sales — revenue from selling inventory and other amounts a Cabinet Order (政令) sets — of the business year for which the credit is claimed and each business year beginning in the three years before it (for a group tax sharing corporation under Article 42-4(8)(iii), counted from its parent's business year), worked out as the Order sets.

適用年度及び当該適用年度（第八項第三号の通算法人の適用対象事業年度にあつては、当該通算法人に係る通算親法人の適用年度）開始の日の三年前の日…

長期信用銀行（ちょうきしんようぎんこう）

A long-term credit bank as defined in Article 2 of the Long Term Credit Bank Act (Act No. 187 of 1952): a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act.

長期信用銀行法（昭和二十七年法律第百八十七号）第二条（定義）に規定する長期信用銀行

被災純損失金額（ひさいじゅんそんしつきんがく）

The part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the losses a specified extraordinary disaster (特定非常災害) caused to inventory, business fixed assets and timber, other than losses already covered by Article 70, paragraph (2), item (i).

…計額（棚卸資産特定災害損失額、固定資産特定災害損失額及び山林特定災害損失額の合計額で、前条第二項第一号に掲げる損失の金額に該当しないものをいう。）に係るものとして政令で定めるもの

有価証券報告書（ゆうかしょうけんほうこくしょ）

In Article 34, paragraph (1), item (iii)(a), an annual securities report as defined in Article 24, paragraph (1) of the Financial Instruments and Exchange Act.

金融商品取引法第二十四条第一項（有価証券報告書の提出）に規定する有価証券報告書

一般社団法人等（いっぱんしゃだんほうじんとう）

In Article 66-2, a general incorporated association or general incorporated foundation, other than one that, when the decedent's inheritance begins, is a public interest incorporated association or public interest incorporated foundation, a non-profit corporation (非営利型法人) as defined in Article 2, item (ix)-2 of the Corporation Tax Act, or another kind a Cabinet Order (政令) specifies.

…法人又は一般財団法人（被相続人の相続開始の時において公益社団法人又は公益財団法人、法人税法第二条第九号の二（定義）に規定する非営利型法人その他の政令で定める一般社団法人又は一般財団法人に該当するものを除…