Search

確定申告書等（かくていしんこくしょとう）

A final return filed under Article 45, paragraph (1) (including a return filed after the deadline (期限後申告書) under Article 18, paragraph (2) of the Act on General Rules for National Taxes) and a return filed under Article 46, paragraph (1) to claim a refund.

第四十五条第一項の規定による申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書を含む。）及び第四十六条第一項の規定による申告書

法人課税信託（ほうじんかぜいしんたく）

In Chapter III (special provisions on the Corporation Tax Act), a trust subject to corporation taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act: a trust that provides for issuing certificates of its beneficial interests, a trust with no beneficiary, certain trusts a corporation sets up of its business or with itself or a related person as trustee, an investment trust (投資信託) or a specific purpose trust (特定目的信託) as other Acts define them — other than a collective investment trust (集団投資信託), a retirement pension trust, etc. (退職年金等信託) or a public interest trust, etc. (公益信託等).

法人税法第二条第二十九号の二に規定する法人課税信託

企業グループ（きぎょうぐるーぷ）

In Article 66-4-4, a group of enterprises (企業集団) of the kind a Cabinet Order (政令) sets as one for which consolidated financial statements are prepared — statements that set out the group's assets and profit and loss together under generally accepted accounting standards.

…められる会計処理の基準に従つてその企業集団の財産及び損益の状況を連結して記載した計算書類をいう。第四号において同じ。）が作成されるものとして政令で定めるもの

投資組合契約（とうしくみあいけいやく）

An investment limited partnership contract under Article 3, paragraph (1) of the Limited Partnership Act for Investment, or a foreign partnership contract (外国組合契約), as Article 41-21, paragraph (4), item (i) defines it.

第四十一条の二十一第四項第一号に規定する投資組合契約

免税対象車等（めんぜいたいしょうしゃとう）

In Article 90-11, Article 90-11-2, paragraph (1), Article 90-11-3, paragraph (1) and Article 90-12-2, paragraphs (1) and (2), the inspected vehicles (検査自動車) listed in the items of Article 90-12, paragraphs (1) to (4), and inspected vehicles a Cabinet Order (政令) sets as putting a comparable load on the environment through their energy use.

第九十条の十二第一項から第四項までの各号に掲げる検査自動車及びエネルギーの消費に係る環境への負荷の程度が当該検査自動車と同程度であるものとして政令で定める検査自動車

指名委員会等（しめいいいんかいとう）

The three committees of a company with nominating committee, etc.: its nominating committee, audit committee and remuneration committee.

会社法第二条第十二号に規定する指名委員会等

紛争解決措置（ふんそうかいけつそち）

In Chapter III and Chapter V-4, resolving disputes with customers through authorized dispute resolution procedures (認証紛争解決手続) as defined in Article 2, item (iii) of the Act on Promotion of Use of Alternative Dispute Resolution, or another measure a Cabinet Office Order (内閣府令) specifies as equivalent.

…の紛争の解決を認証紛争解決手続（裁判外紛争解決手続の利用の促進に関する法律（平成十六年法律第百五十一号）第二条第三号に規定する認証紛争解決手続をいう。）により図ること又はこれに準ずるものとして内閣府令で定める措置

苦情処理措置（くじょうしょりそち）

In Chapter III and Chapter V-4, having a person a Cabinet Office Order (内閣府令) specifies as having expert knowledge and experience of consumer affairs, such as consultation on complaints between consumers and businesses, advise or guide the employees who handle complaints from customers (including rights holders under Article 42, paragraph (1) who are not customers), or another measure that Order sets as equivalent.

…苦情の処理の業務に従事する使用人その他の従業者に対する助言若しくは指導を第百五十六条の五十第三項第三号に掲げる者に行わせること又はこれに準ずるものとして内閣府令で定める措置

ストーカー行為（すとーかーこうい）

Doing pursuit, etc. (つきまとい等) or obtaining location information without consent, etc. (位置情報無承諾取得等) repeatedly to the same person — where the acts in items 1 to 4 of Article 2(1), or sending email, etc. (電子メールの送信等) under item 5, count only when done in a way that makes the person fear for their physical safety, the peace of their home or other places they are, or their reputation, or fear that their freedom of movement will be seriously harmed.

同一の者に対し、つきまとい等（第一項第一号から第四号まで及び第五号（電子メールの送信等に係る部分に限る。）に掲げる行為については、身体の安全、住居等の平穏若しくは名誉…

退去強制対象者（たいきょきょうせいたいしょうしゃ）

A foreign national who falls under any of the grounds for deportation in Article 24 and does not qualify for a departure order instead.

第二十四条各号のいずれかに該当し、かつ、出国命令対象者に該当しない外国人

被災純損失金額（ひさいじゅんそんしつきんがく）

A net loss from disaster damage to business assets as defined in Article 70-2, paragraph 4, item 1 of the Income Tax Act — the part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses a specified disaster caused to inventory (棚卸資産特定災害損失額), to fixed assets (固定資産特定災害損失額) and to timber (山林特定災害損失額) that are not losses under Article 70, paragraph 2, item 1 of that Act — leaving out any that arose in the year of the specified extraordinary disaster (特定非常災害発生年).

所得税法第七十条の二第四項第一号に規定する被災純損失金額をいい、当該特定非常災害発生年において生じたものを除く

商品先物取引等（しょうひんさきものとりひきとう）

In Article 90-5, paragraph (1), item (i), a commodity futures transaction (商品先物取引) or foreign commodity market transaction (外国商品市場取引) as Article 224-5, paragraph (1), item (i) of the Income Tax Act defines them, or an over-the-counter commodity derivatives transaction (店頭商品デリバティブ取引) as item (iii) of that paragraph defines it.

法第二百二十四条の五第一項第一号に規定する商品先物取引若しくは外国商品市場取引又は同項第三号に規定する店頭商品デリバティブ取引

共同支配会社等（きょうどうしはいがいしゃとう）

In Article 145-6, paragraph (1), item (ii), a jointly controlled entity, etc. as defined in Article 82, item (xv): broadly, a company, etc. (会社等) held 50 percent or more by an ultimate parent company, etc. (最終親会社等) whose consolidated financial statements take it in by the share-of-interest method, the companies consolidated in its own statements, and their permanent establishments, etc. (恒久的施設等).

第八十二条第十五号に規定する共同支配会社等

電気通信事業者（でんきつうしんじぎょうしゃ）

A telecommunications carrier as defined in the Telecommunications Business Act: a person registered under Article 9 of that Act, or who has given notice under Article 16(1) of that Act, to run a business of providing telecommunications services (電気通信役務) to meet other people's demand.

電気通信事業法第二条第五号に規定する電気通信事業者

特定管理株式等（とくていかんりかぶしきとう）

Shares or bonds of a domestic corporation that an individual held in a specified account (特定口座) as listed shares, etc. (上場株式等) until they ceased to be listed shares, etc., and that from that day on have been kept without a break in a specified management account (特定管理口座) opened with the same financial instruments business operator, etc. (金融商品取引業者等) — recorded in the book-entry register (振替口座簿) for that account or held in its custody.

当該居住者又は恒久的施設を有する非居住者の開設する特定口座（次条第三項第一号に規定する特定口座をいう。以下この項において同じ。）に係る同条第一項に規定する特定口座内保管上場株式…

株式交付親会社（かぶしきこうふおやがいしゃ）

The stock company that carries out a partial share exchange, acquiring another stock company's shares in exchange for its own.

同号に規定する株式交付親会社

間接課税済金額（かんせつかぜいずみきんがく）

For a domestic corporation receiving dividends of surplus, etc. (剰余金の配当等) from a foreign corporation, the part of the taxable amount (課税対象金額), partially taxable amount (部分課税対象金額) or partially taxable amount for a financial subsidiary, etc. (金融子会社等部分課税対象金額) of another foreign corporation that was counted in the domestic corporation's gross profits (益金) in the business years that began within two years before its dividend business year, worked out, as a Cabinet Order (政令) sets, from the number of shares, etc. it holds indirectly in that other corporation and any relationship of substantive control (実質支配関係), less the dividends from the first corporation in those years already excluded under this rule, as Article 66-8, paragraph (10), item (ii)(b) defines it.

第十項第二号ロに規定する間接課税済金額

三歳未満児童手当（さんさいみまんじどうてあて）

In Chapter III on costs, the part of child allowance (児童手当) calculated from the number of covered children under three (三歳未満支給対象児童) or children placed in a facility, etc. under three (三歳未満施設入所等児童), or from the amount for a child under three (三歳未満児童算定額), which Article 6(3) sets at 15,000 yen.

児童手当のうち、第六条第二項第五号に規定する三歳未満支給対象児童若しくは同項第九号に規定する三歳未満施設入所等児童の人数又は同条第三項に規定する三歳未満児童算定額により算定した額に係る部分

複数業務要因災害（ふくすうぎょうむよういんさいがい）

An injury, illness, disability or death of a multiple-job worker (複数事業労働者), including a person similar to one that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, caused by the work of two or more of their businesses.

同項第二号の複数業務要因災害

連結完全支配関係（れんけつかんぜんしはいかんけい）

A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.

法人税法第二条第十二号の七の七に規定する連結完全支配関係