Search

一般株式等に係る課税譲渡所得等の金額（いっぱんかぶしきとうにかかるかぜいじょうとしょとくとうのきんがく）

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（じょうじょうかぶしきとうにかかるかぜいじょうとしょとくとうのきんがく）

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

特定責任（とくていせきにん）

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

紹介予定派遣（しょうかいよていはけん）

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、…

商品先物取引（しょうひんさきものとりひき）

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。）

特定目的会社（とくていもくてきがいしゃ）

A specific purpose company as defined in Article 2, paragraph (3) 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）第二条第三項（定義）に規定する特定目的会社

日雇受給資格者（ひやといじゅきゅうしかくしゃ）

A person able to receive the job applicant benefits for day workers (日雇労働求職者給付金) under Article 45 or Article 54.

第四十五条又は第五十四条の規定による日雇労働求職者給付金の支給を受けることができる者

暗号資産の交換等（あんごうしさんのこうかんとう）

Buying and selling cryptoassets (暗号資産) or exchanging them for other cryptoassets, and acting as intermediary, broker or agent for those transactions: the acts in Article 2, paragraph (15), items (i) and (ii).

第一号又は第二号に掲げる行為

脱退一時金相当額等（だったいいちじきんそうとうがくとう）

An amount equal to the lump-sum withdrawal payment (脱退一時金) of a member who left a defined benefit corporate pension plan (確定給付企業年金) early, as Article 81-2, paragraph (1) of the Defined-Benefit Corporate Pension Act provides, or a reserve fund (積立金) under Article 59 of that Act that the rules of the Pension Fund Association (企業年金連合会) set; a corporate-type pension plan's asset management institution may receive either by transfer.

確定給付企業年金の脱退一時金相当額（確定給付企業年金法第八十一条の二第一項に規定する脱退一時金相当額をいう。）又は企業年金連合会の規約で定める積立金（確定給付企業年…

地積（ちせき）

The area of one parcel of land, determined as the Ministry of Justice Order (法務省令) referred to in Article 34(2) provides.

一筆の土地の面積であって、第三十四条第二項の法務省令で定めるもの

申出者（もうしでしゃ）

In Article 12-3, a person who applies under paragraph (1) or (2) of that Article for a copy of another person's certificate of residence (住民票), or a certificate of items in it, because they need it to exercise a right or perform a duty, to submit to a public body, or for another proper reason, or a specified mandated professional (特定事務受任者) applying for such a client.

第一項又は第二項の申出をする者

研修医（けんしゅうい）

A doctor receiving clinical training (臨床研修) at a hospital the prefectural governor (都道府県知事) has designated for it under Article 16-2, paragraph (1); the Minister of Health, Labour and Welfare sets a quota of them for each prefecture every fiscal year.

臨床研修病院（前条第一項に規定する都道府県知事の指定する病院をいう。第三項及び次条第一項において同じ。）において臨床研修を受ける医師

揮発油（きはつゆ）

In Article 74-5, item (ii), gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act — hydrocarbon oil with a specific gravity of no more than 0.8017 at 15 degrees — including what Article 6 of that Act treats as gasoline, such as gasoline mixed with other substances into a product of similar nature and use.

同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）

原油等（げんゆとう）

In Article 74-5, item (iv), crude oil or petroleum products, gaseous hydrocarbons or coal, as defined in Article 4, paragraph (2) of the Petroleum and Coal Tax Act.

同法第四条第二項（納税義務者）に規定する原油等

利子等（りしとう）

In Article 81-9, the interest, dividends of surplus and distributions of proceeds on bearer bonds, bearer shares and similar securities and bearer beneficiary certificates (無記名公社債等), as Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines them.

同項に規定する利子等

配当等（はいとうとう）

Dividends, interest or royalties as a tax treaty (租税条約) defines them (including income the treaty treats like them), or other income, with their source in Japan, as defined in Article 3-2, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.

同項に規定する配当等

新築等（しんちくとう）

The new construction of a dwelling (居住用家屋) — a house used as a home, as a Cabinet Order (政令) specifies — or the acquisition of such a dwelling never used since it was built, other than an acquisition by gift or one from a spouse or other specially related person that a Cabinet Order specifies.

…者と特別の関係がある者からの取得で政令で定めるもの及び贈与によるものを除く。第十九項を除き、以下この条において同じ。）

特定日（とくていび）

In Article 69-8, the later of the deadline for filing returns as extended under Article 11 of the Act on General Rules for National Taxes because of the specified extraordinary disaster (特定非常災害) of Article 69-6(1), and the day ten months after the day following the day the disaster struck.

第六十九条の六第一項の特定非常災害に係る国税通則法第十一条の規定により延長された申告に関する期限と特定非常災害発生日の翌日から十月を経過する日とのいずれか遅い日

贈与者（ぞうよしゃ）

In Article 70-2-7, the donor as defined in Article 70-6-8(1) who made the gift of the special donated business assets (特例受贈事業用資産).

その贈与をした第七十条の六の八第一項に規定する贈与者

訪問介護（ほうもんかいご）

Care with bathing, toileting, meals and other daily needs, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, given at home by a certified care worker (介護福祉士) or another person a Cabinet Order (政令) specifies to a person requiring long-term care who is cared for at home (居宅要介護者), home including a room in a low-cost home for the elderly (軽費老人ホーム), a fee-based home for the elderly (有料老人ホーム) or another facility that Order specifies; it does not include care that is regular-visit and on-call home-visit care and nursing (定期巡回・随時対応型訪問介護看護) of the kind in Article 8, paragraph (15), item (ii), or night-time home-visit care (夜間対応型訪問介護).

要介護者であって、居宅（老人福祉法（昭和三十八年法律第百三十三号）第二十条の六に規定する軽費老人ホーム、同法第二十九条第一項に規定する有料老人ホーム（以下「有料老人ホーム」という。）その他の厚生労働省令で定める施設にお…