Search

カード等（かーどとう）

In Articles 37 and 51-3, the card or other object itself (not a number or code) given to a user either for installment sales under Article 2, paragraph (1), item (ii) or for the intermediation of comprehensive credit purchases (包括信用購入あつせん) under Article 2, paragraph (3), item (i).

第二条第一項第二号のカードその他の物及び同条第三項第一号のカードその他の物

改定割合（かいていわりあい）

The rate, worked out from the allocation percentage (按分割合) as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, by which the standard monthly remuneration and standard bonus amounts of two former spouses are revised under Article 78-6 when their pension records are split after a divorce (離婚等).

按分割合を基礎として厚生労働省令で定めるところにより算定した率

特定親族（とくていしんぞく）

A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.

同項第十二号に規定する特定親族

特定法人（とくていほうじん）

For the enterprise tax (事業税), a corporation whose paid-in capital (払込資本の額, the amount a Cabinet Order (政令) sets as what its shareholders or other investors contributed) exceeds 5 billion yen, other than the corporations listed in Article 72-2, paragraph 1, item 1(b), or a mutual company (相互会社) under the Insurance Business Act or a body a Cabinet Order treats as one; a corporation wholly controlled (完全支配関係) by one whose paid-in capital exceeds 200 million yen is taxed under item 1(a), on its added value and capital as well as its income.

払込資本の額（法人が株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者から出資を受けた金額として政令で定める金額をいう。以下（１）及び（２）において同じ。）が五十億円を超える法人（ロに…

内部取引（ないぶとりひき）

A transfer of assets, provision of services or other dealing between a nonresident's permanent establishment in Japan and the nonresident's other places of business that would count as a sale, purchase or other transaction if the two were independent businesses, as described in Article 161, paragraph (2).

同項第一号に規定する内部取引

電子署名（でんししょめい）

An electronic signature as Article 2, paragraph (1) of the Act on Electronic Signatures and Certification Business defines it: a measure applied to information that can be recorded as an electronic or magnetic record (電磁的記録), which shows that the information was made by the person who applied it and allows checking whether it has been altered.

電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項（定義）に規定する電子署名

金融機関（きんゆうきかん）

In Article 35-2, paragraph (1), item (ii), the bodies listed in Article 2, paragraph (1) of the Deposit Insurance Act: banks, long-term credit banks, shinkin banks (信用金庫), credit cooperatives, labour banks (労働金庫), their federations and the Shoko Chukin Bank (株式会社商工組合中央金庫), other than those with their head office outside Japan.

預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者

非永住者（ひえいじゅうしゃ）

A resident who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.

法第二条第一項第四号（定義）に規定する非永住者

内部取引（ないぶとりひき）

In Article 142-9, paragraph (1), an internal dealing as defined in Article 138, paragraph (2): a transfer of assets, provision of services or other event between a foreign corporation's permanent establishment (恒久的施設) and its head office or other offices (本店等) that would be a sale, purchase, provision of services or other transaction if they were independent businesses — debt guarantees, reinsurance and similar transactions a Cabinet Order (政令) sets aside.

同項第一号に規定する内部取引

税務代理（ぜいむだいり）

Tax agency as defined in Article 2, paragraph (1), item (i) of the Certified Public Tax Accountant Act: acting for, or on behalf of, another person in returns, applications, claims or appeals to the tax authorities (税務官公署), or in statements to them about those or about an examination or disposition, beyond merely preparing tax documents; here, tax agency for consumption tax.

税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号（税理士の業務）に掲げる税務代理

子会社等（こがいしゃとう）

In Article 83, paragraphs (2) and (3), a corporation connected with the bankrupt (破産者): where the bankrupt is a stock company, its subsidiary company as defined in Article 2, item (iii) of the Companies Act; where it is not, a stock company in which the bankrupt holds a majority of all shareholders' voting rights.

次の各号に掲げる区分に応じ、それぞれ当該各号に定める法人

認定住宅（にんていじゅうたく）

A house listed in Article 41, paragraph (6), item (i) or (ii): a certified long-life quality house (認定長期優良住宅) or a low-carbon building (低炭素建築物) used as a home and of a kind a Cabinet Order (政令) specifies.

前項第一号又は第二号に掲げる家屋

電子署名（でんししょめい）

An electronic signature as defined in Article 2(1) of the Act on Electronic Signatures and Certification Business — a measure applied to information that can be recorded electronically, which shows who made the information and allows checking whether it has been altered — that meets the standards an order of the competent ministries (主務省令) sets.

電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項に規定する電子署名であって、主務省令で定める基準に適合するもの

基準日等（きじゅんびとう）

In Article 58-2, for type I funds transfer services each business day, and for type II or type III funds transfer services the base date (基準日) of Article 43, paragraph (1), item (ii), the last day of each period of up to one week that the funds transfer service provider fixes for each type.

第一種資金移動業にあっては各営業日を、第二種資金移動業又は第三種資金移動業にあっては第四十三条第一項第二号に規定する基準日

位置情報（いちじょうほう）

Information showing the position of a particular point or area in space, including information on the time it refers to, as defined in Article 2(1)(i) of the Basic Act on the Advancement of Utilizing Geospatial Information.

地理空間情報活用推進基本法（平成十九年法律第六十三号）第二条第一項第一号に規定する位置情報

ドメイン名（どめいんめい）

The letters, numbers, symbols or other characters, or a combination of them, that correspond to the number, symbol or character combination assigned on the internet to identify an individual computer.

インターネットにおいて、個々の電子計算機を識別するために割り当てられる番号、記号又は文字の組合せに対応する文字、番号、記号その他の符号又はこれらの結合

派遣労働者（はけんろうどうしゃ）

In Chapter V and Article 176, a dispatched worker as defined in Article 2, item (ii) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers: a worker employed by an employer (事業主) who is the subject of worker dispatch (労働者派遣).

労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号）第二条第二号に規定する派遣労働者

日雇労働者（ひやといろうどうしゃ）

A person employed on a temporary basis — hired day by day, or for a fixed term of two months or less that is not expected to be extended — unless kept on at the same place of business (other than one with no fixed location) beyond one month or beyond that term; a person employed in seasonal work, unless meant to be kept on for more than four months; or a person employed at a place of business of a temporary undertaking, unless meant to be kept on for more than six months.

次の各号のいずれかに該当する者

給付費割合（きゅうふひわりあい）

In Article 154, the share that the estimated benefit expenses subject to adjustment (調整対象給付費見込額) make up of the total of those expenses and the estimated aid for the old-old attributed to the young-old (前期高齢者に係る後期高齢者支援金の概算額) under Article 34, paragraph (1), item (i), (a)(2) of the Act on Assurance of Medical Care for Elderly People.

調整対象給付費見込額及び高齢者の医療の確保に関する法律第三十四条第一項第一号イ（２）に規定する前期高齢者に係る後期高齢者支援金の概算額の合計額に対する調整対象給付費見込額の割合

納税の告知（のうぜいのこくち）

In Article 67, paragraphs (1) and (2), a notice of tax payment that the district director (税務署長) gives under Article 36, paragraph (1), item (ii) to collect national withholding tax (源泉徴収等による国税) not paid by its statutory payment due date (法定納期限).

第三十六条第一項（納税の告知）の規定による納税の告知（同項第二号に係るものに限る。）