Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
加入者
In Articles 74-13-3 and 74-13-4, a participant in the book-entry transfer system: a person for whom an account management institution (口座管理機関) or book-entry transfer institution (振替機関) has opened an account for transferring corporate bonds, shares and similar securities, as defined in Article 2, paragraph (3) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
同法第二条第三項に規定する加入者
株式等
Shares, etc. as defined in Article 37-10, paragraph (2): shares (with rights to become a shareholder or unitholder, rights to an allotment of shares, share options and rights to their allotment), equity interests in corporations, preferred equity, beneficial interests in investment trusts, specified beneficiary certificate-issuing trusts and bond-like beneficial interests, and public and corporate bonds (公社債) other than certain ones — foreign corporations' included, golf-club-type shares excluded.
第三十七条の十第二項に規定する株式等
In Article 172-5, Article 172-6 and Article 178, paragraph (13), share certificates, etc. as defined in Article 27-2, paragraph (1): share certificates, corporate bond certificates with share options and other securities a Cabinet Order (政令) specifies.
第二十七条の二第一項に規定する株券等
銀行等
In Article 4, paragraph (3), a bank, a long-term credit bank (長期信用銀行) as defined in Article 2 of the Long Term Credit Bank Act (a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act), or another financial institution set by Cabinet Office Order (内閣府令).
銀行、長期信用銀行（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をいう。以下同じ。）その他内閣府令で定める金融機関
A mortgage (抵当権) under Article 398-2(1) of the Civil Code, which Article 88 sets apart from other mortgages when it lists what a mortgage registration records.
民法第三百九十八条の二第一項の規定による抵当権
In splitting the pension records of a couple after a divorce (離婚等), the share that the person subject to a class II revision (第二号改定者) is to have, after the split, of the two parties' combined aggregate amounts of standardized remuneration for the subject period (対象期間標準報酬総額), as agreed between them or set by the family court.
当該改定又は決定後の当事者の次条第一項に規定する対象期間標準報酬総額の合計額に対する第二号改定者の対象期間標準報酬総額の割合
In Article 74-13-4, a stock company designated by the competent minister under Article 3 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, as defined in Article 2, paragraph (2) of that Act, which keeps accounts for the book-entry transfer of corporate bonds, shares and similar securities.
社債、株式等の振替に関する法律第二条第二項（定義）に規定する振替機関
In Article 72-24-7, paragraph 1, item 2 and the items of paragraph 5, the corporations listed in paragraph 7 — among them agricultural, consumer, fishery and forest owners' cooperatives and their federations (with some exceptions), small and medium-sized enterprise cooperatives other than enterprise associations, shinkin banks and labour banks, the Norinchukin Bank (農林中央金庫), medical corporations (医療法人) and federations of workers' cooperatives — whose enterprise tax (事業税) rates those provisions set.
次に掲げる法人
A relative other than the spouse, or a child placed with a foster parent (里親), aged 19 to 22 and sharing the resident's household budget, whose total income is 1.23 million yen or less and who is neither a claimable dependent (控除対象扶養親族) nor a relative working in the family business under Article 57 (青色事業専従者 or 事業専従者), as defined in Article 84-2, paragraph (1).
第八十四条の二第一項（特定親族特別控除）に規定する特定親族
In Article 35-2, paragraph (3), the amount of consideration as Article 28, paragraph (1) defines it — all the money, things, rights and other economic benefits received or receivable, not including the consumption tax and local consumption tax (地方消費税) to be charged — here used for the leasing and the transfer of a residential rental building (居住用賃貸建物) from which the taxable rental ratio (課税賃貸割合) and the taxable transfer ratio (課税譲渡等割合) are worked out.
第二十八条第一項に規定する対価の額
有価証券
Securities as defined in Article 2, item (xxi) of the Corporation Tax Act — securities under the financial instruments and exchange law and similar items a Cabinet Order (政令) sets, other than a corporation's own shares and derivative-related ones — as counted when testing how much of a foreign affiliate's total assets they make up.
法人税法第二条第二十一号に規定する有価証券
The trust corporation of a specific purpose trust (特定目的信託): the trustee of a trust taxed as a corporation (法人課税信託) to which, under Article 4-3 of the Corporation Tax Act, the trust's assets are treated as belonging — limited to one treated as a domestic corporation because the trust's office is in Japan.
同法第四条の三に規定する受託法人（第二条の二第三項において準用する同法第四条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）
事業所得
Business income as defined in Article 27, paragraph 1 of the Income Tax Act, as used in Articles 70-6-8 and 70-6-10 on deferral of gift tax and inheritance tax on an individual's business assets.
所得税法第二十七条第一項に規定する事業所得
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.
…当該金融商品取引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機関に該当する…
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
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
A request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return that the district tax office director (税務署長) reassess it because, through an error or a failure to follow the tax laws, it overstated the tax payable or understated a loss or a refund, made within five years of the statutory filing deadline (ten years in one case for corporation tax).
国税通則法第二十三条第一項の規定による更正の請求
An integrated facility for medical and long-term care as defined in Article 8, paragraph (29) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor (都道府県知事) under Article 107, paragraph (1) of that Act to give medical management, 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 medical care over a long period, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.
同条第二十九項に規定する介護医療院
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
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