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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A device made to move on land by a motor (原動機) without using rails or overhead wires, or a device made to be towed by one, other than a motorized bicycle (原動機付自転車).
原動機により陸上を移動させることを目的として製作した用具で軌条若しくは架線を用いないもの又はこれにより牽引して陸上を移動させることを目的として製作した用具であつて…
被保険者
A person employed at an applicable place of business (適用事業所), or an insured person with optional and continued coverage (任意継続被保険者); the persons listed in the items of Article 3, paragraph (1) — among them some temporary, seasonal and short-time workers and persons insured under late-stage elderly medical care (後期高齢者医療) — cannot be insured persons, except as specially-insured day laborers (日雇特例被保険者).
適用事業所に使用される者及び任意継続被保険者
道路
A road as defined in the Road Act, a motor vehicle road (自動車道) as defined in the Road Transportation Act, and any other place used for general traffic.
道路法(昭和二十七年法律第百八十号)第二条第一項に規定する道路、道路運送法(昭和二十六年法律第百八十三号)第二条第八項に規定する自動車道及び一般交通の用に供するその他の場所
A person registered by the Prime Minister under Article 29 to carry on financial instruments business (金融商品取引業).
第二十九条の規定により内閣総理大臣の登録を受けた者
A membership corporation (金融商品会員制法人) or stock company (株式会社) licensed by the Prime Minister under Article 80, paragraph (1) to open a financial instruments market (金融商品市場).
第八十条第一項の規定により内閣総理大臣の免許を受けて金融商品市場を開設する金融商品会員制法人又は株式会社
In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a group tax sharing parent corporation (通算親法人) or subsidiary corporation (通算子法人) — a parent corporation, or a domestic corporation under its full controlling interest (完全支配関係), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to use the group tax sharing system.
法人税法第二条第十二号の七の二に規定する通算法人
社債
A money claim against a company, arising from an allotment the company makes under this Act, that is to be repaid according to the terms set under Article 676.
この法律の規定により会社が行う割当てにより発生する当該会社を債務者とする金銭債権であって、第六百七十六条各号に掲げる事項についての定めに従い償還されるもの
A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.
国税通則法第二十四条(更正)又は第二十六条(再更正)の規定による更正
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
行政手続における特定の個人を識別するための番号の利用等に関する法律(平成二十五年法律第二十七号)第二条第五項(定義)に規定する個人番号
銀行持株会社
A holding company (持株会社) that has a bank as its subsidiary and was established with, or has obtained, the Prime Minister's (内閣総理大臣) authorization under Article 52-17, paragraph (1) or the proviso to paragraph (3).
銀行を子会社とする持株会社であつて、第五十二条の十七第一項の認可を受けて設立され、又は同項若しくは同条第三項ただし書の認可を受けているもの
確定申告書
In Chapter II (special provisions on the Income Tax Act), a tax return as defined in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act: a final return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of that Act (including as Article 166 applies them to nonresidents), including such a return filed after the due date.
所得税法第二条第一項第三十七号に規定する確定申告書
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
道路運送車両法(昭和二十六年法律第百八十五号)第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のもの
宅地建物取引業者
A person who carries on real estate brokerage (宅地建物取引業) under a licence (免許) granted under Article 3, paragraph (1).
第三条第一項の免許を受けて宅地建物取引業を営む者
破産者
A debtor against whom an order commencing bankruptcy proceedings has been made under Article 30, paragraph (1).
債務者であって、第三十条第一項の規定により破産手続開始の決定がされているもの
労働者
A worker as defined in Article 9 of the Labor Standards Act — a person, in any occupation, employed at a business or office (事業又は事務所) and paid wages — other than a person employed at a business or office that employs only relatives living with the employer (同居の親族), and a domestic worker (家事使用人).
労働基準法第九条に規定する労働者(同居の親族のみを使用する事業又は事務所に使用される者及び家事使用人を除く。)
所有者
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
当該土地又は家屋に係る固定資産税について第三百四十三条(第三項、第九項及び第十項を除く。)において所有者とされ、又は所有者とみなされる者
被保険者
A worker employed in a covered business (適用事業), other than the persons listed in the items of Article 6.
適用事業に雇用される労働者であつて、第六条各号に掲げる者以外のもの
確定申告書
A return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2), including a return filed after the due date (期限後申告書) for it.
第七十四条第一項(確定申告)又は第百四十四条の六第一項若しくは第二項(確定申告)の規定による申告書(当該申告書に係る期限後申告書を含む。)
法人番号
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号
確定申告書等
In Chapter III (special provisions on the Corporation Tax Act), an interim return (中間申告書) as defined in Article 2, item (xxx) of the Corporation Tax Act that states the matters listed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act — an interim return based on provisional accounts for the first six months of the business year — together with a final return (確定申告書) as defined in Article 2, item (xxxi) of that Act.
法人税法第二条第三十号に規定する中間申告書で同法第七十二条第一項各号に掲げる事項を記載したもの及び同法第百四十四条の四第一項各号又は第二項各号に掲げる事項を記載したもの並びに同法第二条第三十一号に規定する確定申告書