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Terms

tax-exempt raised cattle

免税対象飼育牛(めんぜいたいしょうしいくぎゅう)

Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.

家畜改良増殖法(昭和二十五年法律第二百九号)第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定める登録がされ…

written statement concerning the request for review

審査請求録取書(しんさせいきゅうろくしゅしょ)

The written record an administrative agency (行政庁) makes, under the second sentence of Article 20, of what a person states when filing a request for review (審査請求) orally.

前条後段の規定により陳述の内容を録取した書面

securities-related services

有価証券関連業(ゆうかしょうけんかんれんぎょう)

Securities-related services as defined in Article 28, paragraph (8) of the Financial Instruments and Exchange Act.

金融商品取引法第二十八条第八項(通則)に規定する有価証券関連業

special permanent resident certificate

特別永住者証明書(とくべつえいじゅうしゃしょうめいしょ)

The special permanent resident certificate provided for in Article 7 of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, which the Commissioner of the Immigration Services Agency issues to a special permanent resident (特別永住者).

特例法第七条に規定する特別永住者証明書

electronic certificate for signature

署名用電子証明書(しょめいようでんししょうめいしょ)

The electronic certificate for signature (署名用電子証明書) issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002).

電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律(平成十四年法律第百五十三号)第三条第一項(個人番号カード用署名用電子証明書の発行)に規定する署名用電子証明書

hard-copy case records

非電磁的訴訟記録(ひでんじてきそしょうきろく)

The part of a case record (訴訟記録) other than the electronic or magnetic case records (電磁的訴訟記録) defined in Article 91-2, paragraph (1).

訴訟記録中次条第一項に規定する電磁的訴訟記録を除いた部分

reporting fiscal year

報告対象会計年度(ほうこくたいしょうかいけいねんど)

In Article 150-3, paragraph (4), the covered fiscal year (対象会計年度) for which paragraph (4), (7) or (9) of that Article applies, that is, for which information on the domestic minimum tax amount (国内最低課税額) is to be provided.

この項、第七項又は第九項の規定の適用に係る対象会計年度

long-term care health facility

介護老人保健施設(かいごろうじんほけんしせつ)

A long-term care health facility as defined in Article 8, paragraph (28) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor (都道府県知事) under Article 94, paragraph (1) of that Act to give nursing, care under medical supervision, functional training, other necessary medical care and help with daily life, under a facility service plan (施設サービス計画), to people requiring long-term care (要介護者) who mainly need support to maintain and restore their physical and mental functions so that they can live at home, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

同条第二十八項に規定する介護老人保健施設

foreign financial subsidiary, etc.

外国金融子会社等(がいこくきんゆうこがいしゃとう)

A partially covered foreign affiliated company (部分対象外国関係会社) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly (a foreign financial institution (外国金融機関)), together with partially covered foreign affiliated companies a Cabinet Order (政令) specifies as comparable to one.

その本店所在地国の法令に準拠して銀行業、金融商品取引業(金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。)又は保険業を行う部分対象外国関係会社でそ…

foreign finance-related corporation

外国金融関係法人(がいこくきんゆうかんけいほうじん)

A partially covered affiliated foreign corporation (部分対象外国関係法人) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly, together with partially covered affiliated foreign corporations a Cabinet Order (政令) specifies as comparable to one.

その本店所在地国の法令に準拠して銀行業、金融商品取引業(金融商品取引法第二十八条第一項に規定する第一種金融商品取引業と同種類の業務に限る。)又は保険業を行う部分対象外国関係法人でそ…

special forest subject to forestry operations

特例施業対象山林(とくれいせぎょうたいしょうさんりん)

Forest the decedent owned just before the inheritance began that lies in an area covered by a specified forest management plan (特定森林経営計画) made before the inheritance (other than in a district for developing forest health facilities under the Act on Special Measures concerning Improvement of Public Health Function of Forests), that the decedent, or a person entrusted with managing all of the decedent's forest, managed properly and reliably under the plan until the inheritance, and whose part planned for a forestry road network meets the requirements a Cabinet Order (政令) sets for efficient operation by one person as a single unit.

…の前に特定森林経営計画が定められている区域内に存するもの(森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除く。)であつて、次に掲げる要件の…

taxable transfer, etc. of assets

課税資産の譲渡等(かぜいしさんのじょうととう)

In Article 86, paragraphs (1) and (2) and Article 86-6, paragraph (3), a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) as item (viii)-2 of that paragraph defines it: a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) or a specified service (特定役務の提供), both supplied by a business outside Japan (国外事業者).

消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く

bioethanol

バイオエタノール(ばいおえたのーる)

In Article 88-7, alcohol as defined in Article 2, paragraph (1) of the Ethanol Business Act that is made from organic matter of animal or plant origin (other than crude oil, petroleum gas, combustible natural gas, coal and what is made from them), other than carbon-recycled ethanol (カーボンリサイクルエタノール) listed in Article 88-7, paragraph (1), item (ii).

アルコール(アルコール事業法(平成十二年法律第三十六号)第二条第一項に規定するアルコールをいう。次号において同じ。)のうち、動植物に由来する有機物(原油、石油ガス…

type II funds transfer services

第二種資金移動業(だいにしゅしきんいどうぎょう)

In Chapter III, funds transfer services (資金移動業) consisting only of funds transfer transactions (為替取引) for transfers of no more than an amount a Cabinet Order (政令) sets as small, other than type III funds transfer services (第三種資金移動業).

資金移動業のうち、少額として政令で定める額以下の資金の移動に係る為替取引のみを業として営むこと(第三種資金移動業を除く。)

electronic public offering service

電子募集取扱業務(でんしぼしゅうとりあつかいぎょうむ)

In Chapter III, carrying on as a business, by using an electronic data processing system or another method using information and communications technology that a Cabinet Office Order (内閣府令) specifies, the handling of a public offering, secondary distribution or private placement of securities or of a solicitation for selling only to professional investors (Article 2, paragraph (8), item (ix)).

電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより同項第九号に掲げる行為を業として行うこと

amended offering disclosure document

発行開示訂正書類(はっこうかいじていせいしょるい)

In Chapter VI-2, an amended securities registration statement under the first sentence of Article 7, paragraph (1), or an amended shelf registration statement (訂正発行登録書) under the first sentence of Article 23-4, including as either applies under Article 27.

第七条第一項前段(第二十七条において準用する場合を含む。)の規定による訂正届出書又は第二十三条の四前段(第二十七条において準用する場合を含む。)の規定による訂正発行登録書

deficit before application of group tax sharing

通算適用前欠損金額(つうさんてきようまえけっそんきんがく)

A deficit (欠損金額) under Article 57, paragraph 1 of the Corporation Tax Act, other than one Article 58, paragraph 1 of that Act treats as nil, that Article 57, paragraph 6 or 8 of that Act treats as nil once the corporation's group tax sharing approval takes effect; the corporation tax levy (法人税割) base is reduced by an amount for it in later business years.

同法第五十七条第一項の欠損金額(同法第五十八条第一項の規定によりないものとされたものを除く。)で、同法第五十七条第六項又は第八項の規定によりないものとされたもの

international minimum tax residual amount

国際最低課税残余額(こくさいさいていかぜいざんよがく)

In Part III, Chapter III, Section 1, the share of a specified multinational enterprise group's (特定多国籍企業グループ等) domestic group international minimum tax residual amount (国内グループ国際最低課税残余額) for a covered fiscal year that falls to a foreign corporation that is a constituent entity (構成会社等) of the group with a permanent establishment, etc. (恒久的施設等) located in Japan: that amount multiplied by half the permanent establishment's share of the employees, etc. (従業員等) of the group's constituent entities located in Japan plus half its share of their tangible assets, each share calculated as a Cabinet Order (政令) sets.

特定多国籍企業グループ等(第八十二条第四号(定義)に規定する特定多国籍企業グループ等をいう。以下この項において同じ。)に属する恒久的施設…

head of the National Archives of Japan, etc.

国立公文書館等の長(こくりつこうぶんしょかんとうのちょう)

The head of the National Archives of Japan, etc. (国立公文書館等) as defined in Article 15, paragraph (1) of the Public Records and Archives Management Act: where the archives are a facility of an administrative organ (行政機関), the head of that organ, and where they are a facility of an incorporated administrative agency, etc. (独立行政法人等), the agency that set up the facility.

公文書管理法第十五条第一項に規定する国立公文書館等の長

company eligible to be a special subsidiary company

特例子会社対象会社(とくれいこがいしゃたいしょうがいしゃ)

A company listed in Article 52-23-2, paragraph (1), or a company engaged exclusively in advanced special banking services (特例銀行業高度化等業務), which a bank holding company (銀行持株会社) may have as a specified bank holding company subsidiary (持株特定子会社).

第一項各号に掲げる会社又は特例銀行業高度化等業務を専ら営む会社