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Terms

financial instruments membership corporation

金融商品会員制法人(きんゆうしょうひんかいいんせいほうじん)

A membership-based association established under Subsection 1 of Section 2 of Chapter V for the purpose of opening a financial instruments market (金融商品市場).

金融商品市場の開設を目的として第五章第二節第一款の規定に基づいて設立された会員組織の社団

property

物件(ぶっけん)

Lost property (遺失物), buried property (埋蔵物) and quasi-lost property (準遺失物): someone else's things taken by mistake, things another person has left behind, and escaped livestock.

遺失物及び埋蔵物並びに準遺失物(誤って占有した他人の物、他人の置き去った物及び逸走した家畜をいう。次条において同じ。)

cryptoasset exchange services

暗号資産交換業(あんごうしさんこうかんぎょう)

Carrying on as a business any of these: buying and selling cryptoassets (暗号資産) or exchanging them for other cryptoassets; acting as intermediary, broker or agent for those transactions; managing users' money in connection with them; or managing cryptoassets for others, unless another law has special provisions for doing so as a business.

次に掲げる行為のいずれかを業として行うこと

taxpayer

納税者(のうぜいしゃ)

A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.

国税に関する法律の規定により国税(源泉徴収等による国税を除く。)を納める義務がある者(国税徴収法(昭和三十四年法律第百四十七号)に規定する第二次納税義務者及び国税の保証人を除く。)及び源泉徴収等による国税を徴収して…

Income in Each Class

各種所得の金額(かくしゅしょとくのきんがく)

The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.

第二編第二章第二節第一款に規定する利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額及び雑所得の金額

insurers of employee insurance, etc.

被用者保険等保険者(ひようしゃほけんとうほけんしゃ)

An insurer of employee insurance, etc. as defined in Article 7, paragraph (3) of the Act on Assurance of Medical Care for Elderly People: an insurer (保険者) other than the Japan Health Insurance Association (全国健康保険協会) acting as insurer under Article 123, paragraph (1) of the Health Insurance Act, prefectures, municipalities and National Health Insurance societies (国民健康保険組合), together with any National Health Insurance society the Minister of Health, Labour and Welfare designates whose members are people who, with approval under Article 3, paragraph (1), item (viii) of the Health Insurance Act, are not insured under that Act.

高齢者の医療の確保に関する法律第七条第三項に規定する被用者保険等保険者

commodities

商品(しょうひん)

Commodities as defined in Article 2, paragraph (1) of the Commodity Derivatives Transaction Act that a Cabinet Order (政令) specifies, having regard to price stabilisation measures and how their prices are formed and their supply and demand, as ones whose proper price formation market derivatives transactions would not harm and in which such transactions on a financial instruments exchange market would benefit the national economy.

商品先物取引法(昭和二十五年法律第二百三十九号)第二条第一項に規定する商品のうち、法令の規定に基づく当該商品の価格の安定に関する措置…

outside Japan

国外(こくがい)

Anywhere outside the area in which this Act is in force, that is, outside Japan.

この法律の施行地外の地域

childcare leave

育児休業(いくじきゅうぎょう)

Leave from work that a worker, other than one hired day by day, takes under Chapter II to raise their child — including a child they have asked the family court to adopt by special adoption (特別養子縁組) and a child placed with them as a prospective adoptive foster parent — as a rule until the child turns one, and in some cases up to two.

…条、第二十九条並びに第十一章において同じ。)が、次章に定めるところにより、その子(民法(明治二十九年法律第八十九号)第八百十七条の二第一項の規定により労働者が当該労働者との間における同項に規定する特別養子…

administrative orders or other orders

命令等(めいれいとう)

The following, when set by the Cabinet (内閣) or an administrative organ (行政機関): orders made under an Act (法律) — including public notices (告示) that set the requirements of a disposition (処分) — and rules (規則) of the executive organs of local governments; review standards (審査基準); disposition standards (処分基準); and administrative guidance guidelines (行政指導指針).

内閣又は行政機関が定める次に掲げるもの

Individual Number Card

個人番号カード(こじんばんごうかーど)

An Individual Number Card as defined in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: a card showing, among other things, the holder's name, address, date of birth, sex and Individual Number (個人番号), with a photograph unless the holder is below an age set by Ministerial Order, and with that information also recorded electronically.

…きない方法をいう。第十八条及び第十八条の五第二項において同じ。)により記録されたカードであって、この法律又はこの法律に基づく命令で定めるところによりカード記録事項を閲覧し、又は改変する権限を有する者以外の者による閲覧…

company with company auditor

監査役設置会社(かんさやくせっちがいしゃ)

A stock company that has a company auditor whose audit its articles of incorporation do not limit to accounting matters, or that this Act requires to have a company auditor.

監査役を置く株式会社(その監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがあるものを除く。)又はこの法律の規定により監査役を置かなければならない株式会社

self-regulatory organization

自主規制法人(じしゅきせいほうじん)

In Chapter V, a corporation incorporated under Subsection 1-2 of Section 2 of that Chapter to carry on self-regulatory business (自主規制業務), to which a financial instruments exchange may, with the Prime Minister's authorization, entrust that business.

自主規制業務(前条第二項に規定する自主規制業務をいう。以下この章において同じ。)を行うことを目的として、次節第一款の二の規定に基づいて設立された法人

special certified gift succession company

特例認定贈与承継会社(とくれいにんていぞうよしょうけいがいしゃ)

A company that is a small and medium-sized enterprise under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises with a special certification for business succession (特例円滑化法認定) (or one a Ministry of Finance Order (財務省令) treats as taking its place, as after a merger), which, at the time of the gift under paragraph (1), meets all the requirements this item lists: at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.

中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち特例円滑化法認定を受けた会社(合併により当該会社が消滅した場合その他…

condominium unit

区分建物(くぶんたてもの)

A structurally separate part of a single building that can be used on its own as a home, shop, office, warehouse or other building use and that is an exclusively owned part (専有部分) under Article 2(3) of the Act on Building Unit Ownership (Act No. 69 of 1962), including one made a common element (共用部分) under Article 4(2) of that Act.

…店舗、事務所又は倉庫その他建物としての用途に供することができるものであって、建物の区分所有等に関する法律(昭和三十七年法律第六十九号。以下「区分所有法」という。)第二条第三項に規定する専有部分であるもの(区分所有法第四条第…

Trust Subject to Corporate Taxation

法人課税信託(ほうじんかぜいしんたく)

A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).

法人税法(昭和四十年法律第三十四号)第二条第二十九号の二(定義)に規定する法人課税信託

outside Japan

国外(こくがい)

Anywhere outside the area in which this Act is in force, that is, outside Japan.

この法律の施行地外の地域

in Japan

国内(こくない)

The area in which this Act is in force, that is, Japan.

この法律の施行地

statutory payment due date

法定納期限(ほうていのうきげん)

The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.

国税に関する法律の規定により国税を納付すべき期限(次に掲げる国税については、それぞれ次に定める期限又は日)をいう。こ…

public offering of securities

有価証券の募集(ゆうかしょうけんのぼしゅう)

A public offering of securities: a solicitation of applications to acquire newly issued securities (取得勧誘) that, for paragraph (1) securities (第一項有価証券), is made to many persons as a Cabinet Order (政令) sets or falls under none of the exemptions for solicitations made only to qualified institutional investors, only to professional investors, or to a small number of persons, and that, for paragraph (2) securities (第二項有価証券), will lead a fairly large number of persons, as a Cabinet Order sets, to hold the securities.

新たに発行される有価証券の取得の申込みの勧誘(これに類するものとして内閣府令で定めるもの(次項において「取得勧誘類似行為」という。)を含む。以下「取得勧誘」という。)のうち、当該取得勧誘が第一項各号に…