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Terms
大量保有者
A holder of share certificates, etc. (株券等) — share certificates, bonds with share options and other securities a Cabinet Order (政令) specifies, and options and other rights over them — of an issuer whose such securities are listed on a financial instruments exchange or similarly traded, whose holding ratio of those share certificates, etc. (株券等保有割合) exceeds 5 percent.
A person, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, who leases machinery or other equipment of a kind Cabinet Order (政令) specifies to a person running a business, and who must take the measures needed to prevent industrial injuries it may cause at that person's workplace.
A partially covered foreign affiliated company (部分対象外国関係会社) that carries on banking, financial instruments business of the same type as Type I Financial Instruments Business (第一種金融商品取引業), or insurance under the laws of the country of its head office, and whose officers or employees there do all the work normally needed to carry it on properly, counting those a Cabinet Order (政令) specifies as in a similar position on either point.
揮発油類似品
Hydrocarbon oil, other than gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act, made by mixing hydrocarbon oil with something other than gasoline, with a specific gravity of 0.8762 or less at 15 degrees, a 90 percent distillation temperature of 267 degrees or less and an initial boiling point below the temperature, up to 110 degrees, a Cabinet Order (政令) sets, under the test method a Cabinet Order sets.
Walking-aid carts, prams and other small vehicles used while walking that a Cabinet Order (政令) specifies; this Act does not count them as motor vehicles (自動車), motorized bicycles (原動機付自転車), light road vehicles (軽車両) or bicycles (自転車).
In Article 45-2, paragraphs (1) and (2), a holder of a license for a standard motor vehicle (普通自動車対応免許) aged 70 or over, a person under Article 71-6, paragraph (2) or (3) (such a holder whose license carries a condition because of a hearing impairment or limb disability), or another such holder a Cabinet Order (政令) specifies who needs special consideration for where they can stop or park because pregnancy or another reason limits their physical function.
In Article 27-31 and Chapter VI-2, a solicitation for acquisition only for professional investors (特定投資家向け取得勧誘), or another solicitation with a view to issuing new securities (有価証券発行勧誘等) not subject to the main clause of Article 4, paragraph (1), that a Cabinet Order (政令) specifies.
Gas supply business (ガス供給業) carried on by a gas manufacturing business operator (ガス製造事業者) as defined in Article 2, paragraph 10 of the Gas Business Act that manufactures gas within the supply area of a special general gas pipeline service provider (特別一般ガス導管事業者) under Article 54-2 of that Act, other than pipeline gas supply business (導管ガス供給業); its enterprise tax (事業税) is the total of the revenue levy (収入割), value-added levy (付加価値割) and capital levy (資本割).
Among the facilities acquired, etc. for a hotel business (旅館業) on the remote islands of Okinawa, the buildings and their associated facilities a Cabinet Order (政令) specifies, other than those to which the preceding paragraph applies and those acquired through a finance lease that does not transfer ownership (所有権移転外リース取引).
In Article 66-5-2(2)(iii)(e), interest and similar payments a corporation pays to non-affiliates (非関連者) on bonds it has issued, other than bonds a Cabinet Order (政令) treats as held by substantially few people.
組合損失超過額
For a corporation that is a partner under a limited liability business partnership agreement (有限責任事業組合契約), the part of its loss from the partnership business (組合事業) for the business year, as a Cabinet Order (政令) measures it, that exceeds an amount based on its contribution to that business; that part is not deductible for the year.
The amount, set by Cabinet Order (政令), of the distribution of profits of a specific purpose trust (特定目的信託) that meets the conditions listed in Article 68-3-2, paragraph (1), item (i).
The amount, set by Cabinet Order (政令), of the distribution of proceeds of a special investment trust (特定投資信託) that meets the conditions listed in Article 68-3-3, paragraph (1), item (i).
In Article 71-7, paragraph (1), the housing lots developed by a superior housing land developer (優良宅地造成事業者) that are sold to the people whose land was bought for the project, and others a Cabinet Order (政令) sets.
A person whose license was revoked under Article 103, paragraph (1) or (4) on the grounds in items (i) to (ii) of paragraph (1) (certain illnesses, dementia (認知症) or a physical disability) and for whom fewer than three years have passed since the revocation, other than a person who, in the questionnaire (質問票) or report they last gave before it, committed the violation in Article 117-4, paragraph (1), item (iii) (a false statement), and others a Cabinet Order (政令) excludes.
第二項有価証券
The rights listed in the items of Article 2, paragraph (2) that it treats as securities, other than electronically recorded transferable rights (電子記録移転権利).
上場有価証券等
In Article 27-36, paragraphs (1) and (3), the securities of a listed company, etc. (上場会社等) that a Cabinet Order (政令) specifies, such as those in Article 2, paragraph (1), items (v), (vii), (ix) and (xi) (other than those a Cabinet Order excludes) and the securities in item (xix) of that paragraph that represent options on them.
A local government or other body a Cabinet Order (政令) specifies (地方公共団体等) that has come to acquire or hold subject voting rights (対象議決権) of more than 50 percent of the voting rights of all shareholders of an incorporated financial instruments exchange (Article 106-3) or of a financial instruments exchange holding company (Article 106-17).
育児休業等終了日
In Article 43-2, the day on which an insured person's childcare leave (育児休業等) ended.
給与等の計算期間
The period a Cabinet Order (政令) sets for each kind of payer of salary, such as the part of the year an individual payer ran a business, used in Article 221, paragraph (3) to fix payment dates and amounts.