Search

会計監査人（かいけいかんさにん）

In Chapter X-2 (bankruptcy of trust property), an accounting auditor under Article 248, paragraph (1) or (2) of the Trust Act: one that a limited liability trust issuing beneficiary certificates (受益証券発行限定責任信託) may appoint under its terms of trust (信託行為), or must appoint where the liabilities on its latest balance sheet total 20 billion yen or more.

信託法第二百四十八条第一項又は第二項の会計監査人

居住用家屋（きょじゅうようかおく）

A house used as a home, of a kind a Cabinet Order (政令) sets — in Article 35(2), the house the individual lives in; in Article 41 and Article 41-19-3, as Article 41(1) defines it.

第四十一条第一項に規定する居住用家屋

猶予適用者（ゆうよてきようしゃ）

An agricultural heir (農業相続人) who has the benefit of the main rule of Article 70-6, paragraph (1), the grace period for paying inheritance tax on farmland.

第七十条の六第一項本文の規定の適用を受ける同項に規定する農業相続人

募集受託者（ぼしゅうじゅたくしゃ）

A person, other than its own employees, whom someone who wants to employ workers has recruit workers for it under Article 36 — paragraph (1) where the person is paid for it, which needs the permission of the Minister of Health, Labour and Welfare, or paragraph (3) where the person is not, which needs a notification to the Minister — as Article 39 defines it.

第三十九条に規定する募集受託者

国外転出者（こくがいてんしゅつしゃ）

A person who is recorded in no municipality's Basic Resident Register (住民基本台帳) because they notified, under Article 24 of the Residential Basic Book Act, that they were moving out of Japan (国外転出届).

住民基本台帳法第十七条第三号に規定する国外転出者

上場株券等（じょうじょうかぶけんとう）

Share certificates listed on a financial instruments exchange (金融商品取引所), share certificates a Cabinet Order (政令) treats as comparable in how they circulate, and other securities a Cabinet Order specifies, as Article 24-6, paragraph (1) defines them.

第二十四条の六第一項に規定する上場株券等

臨時計算書類（りんじけいさんしょるい）

The balance sheet and profit and loss statement that a stock company may draw up under Article 441, paragraph (1) as of a day partway through a business year.

第四百四十一条第一項に規定する臨時計算書類

中長期在留者（ちゅうちょうきざいりゅうしゃ）

A foreign national residing in Japan with a status of residence who is issued a residence card: everyone except those granted a stay of three months or less, Temporary Visitors, holders of Diplomat or Official status, and others specified by Ministry of Justice Order.

出入国管理及び難民認定法（以下「入管法」という。）第十九条の三に規定する中長期在留者

独立行政法人（どくりつぎょうせいほうじん）

An incorporated administrative agency as defined in Article 2, paragraph (1) of the Act on General Rules for Incorporated Administrative Agencies: a corporation set up, as a medium-term objectives agency, a national research and development agency or an administrative execution agency, to carry out effectively and efficiently public work that must be done reliably, that the national government need not do itself, and that might not get done if left to the private sector or must be done by a single body.

独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人

共助対象国税（きょうじょたいしょうこくぜい）

A Japanese tax claim for which, under a tax treaty, etc. (租税条約等), Japan can ask the treaty partner for help in collecting it or in securing property for its collection, as defined in Article 11-2, 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.

同法第十一条の二第一項（国税の徴収の共助）に規定する共助対象国税

口座管理機関（こうざかんりきかん）

In Articles 74-13-3 and 74-13-4, a body that has opened accounts for others for the book-entry transfer of corporate bonds, shares and similar securities under Article 44 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (as defined in Article 2, paragraph (4) of that Act), leaving out the foreign bodies designated under Article 44, paragraph (1), item (xiii), which are licensed abroad to manage others' bonds.

社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項（定義）に規定する口座管理機関（同法第四十四条第一項第十三号（口座管理機関の口座の開設）に掲げる者を除く。）

特定目的信託（とくていもくてきしんたく）

A specified-purpose trust as defined in Article 2, paragraph (13) 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）第二条第十三項（定義）に規定する特定目的信託

集団投資信託（しゅうだんとうししんたく）

In Article 180-2, a group investment trust as Article 176, paragraph (3) defines it: a jointly managed trust (合同運用信託), certain investment trusts (投資信託) or a specified trust that issues beneficiary certificates (特定受益証券発行信託), as Article 13, paragraph (3), item (i) lists them, entrusted to a business office in Japan.

第百七十六条第三項に規定する集団投資信託

外国投資信託（がいこくとうししんたく）

A trust set up in a foreign country under that country's laws that is similar to an investment trust (投資信託), as defined in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations.

令第三百三十六条第二項第五号に規定する外国投資信託

所得事業年度（しょとくじぎょうねんど）

In Article 64-5, a group tax sharing corporation's (通算法人) business year in which it has income before group tax sharing (通算前所得金額) and which ends on the last day of its parent's business year.

通算前所得金額（第五十七条第一項（欠損金の繰越し）、第五十九条第三項及び第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入）、第六十二条の五第五項（現物分配による資産の譲渡）、この条並びに第六十四条の七第六項（欠損金の通算）の規定を適用しないものとして計算した場合における所得の金額をいう。以下この条において同じ。）の生ずる事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る…

確定申告期限（かくていしんこくきげん）

In Chapter II (special provisions on the Income Tax Act), the due date for filing a tax return as defined in Article 2, paragraph (1), item (xli) of the Income Tax Act: the deadline for filing a final return under Article 120, paragraph (1) of that Act or, for a person who dies or leaves Japan during the year, under Article 125, paragraph (1) or Article 127, paragraph (1) of that Act, each including as Article 166 applies it to nonresidents.

所得税法第二条第一項第四十一号に規定する確定申告期限

特定振替機関（とくていふりかえきかん）

In Article 5-2, a book-entry transfer institution (振替機関) under Article 2(2) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (including one deemed so under Article 48 of that Act) that has the State's consent under Article 13 of that Act to handle national government bonds, or the issuer's consent to handle local government bonds.

社債、株式等の振替に関する法律第二条第二項に規定する振替機関（同法第四十八条の規定により振替機関とみなされる者を含む。）のうち、同法第十三条の規定に基づき国債を取り扱うことについて国から同意を得た者又は同条の規定に基づき地方債を取り扱うことについて当該地方債の発行者から同意を得た者

国外中古建物（こくがいちゅうこたてもの）

A building outside Japan, already used by an individual or used in business by a corporation (including an association or foundation without legal personality (人格のない社団等)), that an individual has acquired and uses in work producing real property income (不動産所得), where the individual has worked out its useful life for depreciation in the way a Ministry of Finance Order (財務省令) sets.

個人において使用され、又は法人（所得税法第二条第一項第八号に規定する人格のない社団等を含む。）において事業の用に供された国外にある建物であつて、個…

長期信用銀行（ちょうきしんようぎんこう）

A long-term credit bank as defined in Article 2 of the Long Term Credit Bank Act (Act No. 187 of 1952): a person licensed by the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act.

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

被災純損失金額（ひさいじゅんそんしつきんがく）

The part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the losses a specified extraordinary disaster (特定非常災害) caused to inventory, business fixed assets and timber, other than losses already covered by Article 70, paragraph (2), item (i).

…定災害損失合計額（棚卸資産特定災害損失額、固定資産特定災害損失額及び山林特定災害損失額の合計額で、前条第二項第一号に掲げる損失の金額に該当しないものをいう。）に係るものとして政令で定めるもの