Search

指定第二種紛争解決機関（していだいにしゅふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (ii) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is specified type-II financial instruments business (特定第二種金融商品取引業務) as defined in Article 156-38, paragraph (3).

指定紛争解決機関であつてその紛争解決等業務の種別が特定第二種金融商品取引業務（第百五十六条の三十八第三項に規定する特定第二種金融商品取引業務をいう。以下この号において同じ。）であるもの

後期高齢者医療の被保険者（こうきこうれいしゃいりょうのひほけんしゃ）

In Article 7, item (x)-2, Article 28-2 and Article 31, paragraph (3), a person insured under latter-stage elderly medical care (後期高齢者医療), run by a wide-area union of municipalities (後期高齢者医療広域連合), under Articles 50 and 51 of the Act on Assurance of Medical Care for Elderly People: a person aged 75 or over with an address in its area, or aged 65 to 74 and certified by it as having a disability of the degree a Cabinet Order (政令) sets, other than those Article 51 leaves out, such as members of households receiving public assistance (生活保護).

高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第五十条及び第五十一条の規定による後期高齢者医療の被保険者

指定投資運用紛争解決機関（していとうしうんようふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (iv) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is specified investment management business (特定投資運用業務) as defined in Article 156-38, paragraph (5).

指定紛争解決機関であつてその紛争解決等業務の種別が特定投資運用業務（第百五十六条の三十八第五項に規定する特定投資運用業務をいう。以下この号において同じ。）であるもの

特定第一種金融商品取引業務（とくていだいいっしゅきんゆうしょうひんとりひきぎょうむ）

The business a financial instruments business operator (金融商品取引業者) carries on in the acts listed in Article 28, paragraph (1), the business it carries on under Article 35, paragraph (1), and the business in the acts of Article 2, paragraph (11), items (i) to (iii) that financial instruments intermediary service providers (金融商品仲介業者) carry on for it.

同条第二項に規定する特定第一種金融商品取引業務

特定第二種金融商品取引業務（とくていだいにしゅきんゆうしょうひんとりひきぎょうむ）

The business a financial instruments business operator (金融商品取引業者) carries on in the acts listed in Article 28, paragraph (2) — other than business in the acts of Article 63, paragraph (1), item (i) or Article 63-8, paragraph (1), item (ii) — and business incidental to it.

第百五十六条の三十八第三項に規定する特定第二種金融商品取引業務

金融子会社等部分適用対象金額（きんゆうこがいしゃとうぶぶんてきようたいしょうきんがく）

For a partially covered foreign affiliated company (部分対象外国関係会社) and a business year, the larger of the amount in item (i) of paragraph (10) of the same Article (profit on capital held beyond what is needed) and the total of the amounts in items (ii), (iii) and (v) of that paragraph (rents, royalties and abnormal income) plus the amount in item (iv) (gains on intangible assets), taken as zero if negative and adjusted, as a Cabinet Order (政令) sets, for negative amounts in business years that began within seven years before, as paragraph (11) of the same Article defines it.

前項に規定する金融子会社等部分適用対象金額

金融関係法人部分適用対象金額（きんゆうかんけいほうじんぶぶんてきようたいしょうきんがく）

For a partially covered foreign affiliated corporation (部分対象外国関係法人) and a business year, the larger of the amount in item (i) of paragraph (10) of the same Article (profit on capital held beyond what is needed) and the total of the amounts in items (ii), (iii) and (v) of that paragraph (rents, royalties and abnormal income) plus the amount in item (iv) (gains on intangible assets), taken as zero if negative and adjusted, as a Cabinet Order (政令) sets, for negative amounts in business years that began within seven years before, as paragraph (11) of the same Article defines it.

前項に規定する金融関係法人部分適用対象金額

直接及び間接保有の株式等の数（ちょくせつおよびかんせつほゆうのかぶしきとうのかず）

The total number or amount of a foreign corporation's shares, etc. that a resident or domestic corporation holds directly, plus those a Cabinet Order (政令) sets as held indirectly through other foreign corporations.

第二条第一項第一号の二に規定する居住者又は内国法人が直接に有する外国法人の株式等の数又は金額及び他の外国法人を通じて間接に有するものとして政令で定める当該外国法人の株式等の数又は金額の合計数又は合計額

国内グループ国際最低課税残余額（こくないぐるーぷこくさいさいていかぜいざんよがく）

For each covered fiscal year (対象会計年度), the part of a specified multinational enterprise group's (特定多国籍企業グループ等) residual international minimum tax that falls to Japan: the group international minimum tax amount of Article 82-3, paragraph (1), less the amounts listed in Article 82-11, paragraph (2), items (i) and (ii), multiplied by half of Japan's share of the employees of the group's constituent entities (構成会社等) plus half of Japan's share of their tangible assets, each share calculated as a Cabinet Order (政令) sets.

…国際最低課税残余額（第八十二条の三第一項（国際最低課税額）に規定するグループ国際最低課税額から次の各号に掲げる場合の区分に応じ当該各号に定める金額の合計額を控除した残額をいう。）に、当該特定多国籍企業グループ等に属する構成会社等の従業…

指定投資助言・代理紛争解決機関（していとうしじょげん・だいりふんそうかいけつきかん）

In Article 37-7, paragraph (1), item (iii) and paragraph (3), item (ii), a designated dispute resolution organization (指定紛争解決機関) whose category of dispute resolution services is specified investment advisory and agency business (特定投資助言・代理業務) as defined in Article 156-38, paragraph (4).

指定紛争解決機関であつてその紛争解決等業務の種別が特定投資助言・代理業務（第百五十六条の三十八第四項に規定する特定投資助言・代理業務をいう。以下この号において同じ。）であるもの

国外転出時みなし信用取引等利益額（こくがいてんしゅつじみなししんようとりひきとうりえきがく）

The gain deemed to arise on an unsettled margin transaction or similar transaction (未決済信用取引等) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (2) sets for the case at hand, with which later gains on the same transaction are compared in Article 60-2, paragraphs (8) and (10).

当該国外転出の時における第二項各号に掲げる場合の区分に応じ当該各号に定める利益の額に相当する金額

特定非常災害発生年特定純損失金額（とくていひじょうさいがいはっせいねんとくていじゅんそんしつきんがく）

In the rule letting a resident who files a final tax return (確定申告書) and whose business fixed assets lost at least a tenth of their value in a specified extraordinary disaster (特定非常災害), but who is not covered by paragraph (1)'s rule for blue-return (青色申告) filers, carry such losses forward for five years: the part of the net loss of the disaster year that relates to the kinds of loss listed in Article 70, paragraph (2), as a Cabinet Order (政令) specifies.

次条第二項に規定する特定非常災害発生年特定純損失金額

有価証券関連店頭デリバティブ取引（ゆうかしょうけんかんれんてんとうでりばてぃぶとりひき）

In Article 10, paragraph (2), items (xvi) and (xvii), the acts set forth in Article 28, paragraph (8), item (iv) of the Financial Instruments and Exchange Act.

それぞれ金融商品取引法第二条第二十項に規定するデリバティブ取引又は同法第二十八条第八項第四号に掲げる行為

国外転出時みなしデリバティブ取引利益額（こくがいてんしゅつじみなしでりばてぃぶとりひきりえきがく）

The gain deemed to arise on an unsettled derivatives transaction (未決済デリバティブ取引) at the moment its holder left Japan (国外転出), in the amount Article 60-2, paragraph (3) sets for the case at hand, with which later gains on the same transaction are compared in Article 60-2, paragraphs (8) and (10).

当該国外転出の時における第三項各号に掲げる場合の区分に応じ当該各号に定める利益の額に相当する金額

共同支配会社等に係るグループ国際最低課税額（きょうどうしはいがいしゃとうにかかるぐるーぷこくさいさいていかぜいがく）

In Article 82-3, the total of the amounts that paragraph (4) works out for each jointly controlled entity, etc. (共同支配会社等) of a specified multinational enterprise group, etc. (特定多国籍企業グループ等) together with the other jointly controlled entities, etc. related to it — country by country where they are located, and entity by entity for a stateless one (無国籍共同支配会社等) — from the effective tax rate set against the base tax rate (基準税率), amounts recalculated for past target accounting years (対象会計年度), minimum tax on undistributed income and domestic minimum top-up taxes (自国内最低課税額に係る税); added to the constituent entities' (構成会社等) amount, it makes up the group international minimum tax amount (グループ国際最低課税額).

特定多国籍企業グループ等に係る共同支配会社等及び当該共同支配会社等に係る他の共同支配会社等ごとに次の各号に掲げる場合の区分に応じ当該各号に定める金額を合計した金額の合計額

普通徴収（ふつうちょうしゅう）

A municipality's collecting insurance premiums (保険料) by sending a payment notice, under Article 231 of the Local Autonomy Act, to the primary insured person (第一号被保険者) charged with them, the householder (世帯主) of their household or their spouse, including a partner in an unregistered marriage; premiums must be collected this way unless they are collected by special collection (特別徴収) under Article 135.

市町村が、保険料を課せられた第一号被保険者又は当該第一号被保険者の属する世帯の世帯主若しくは当該第一号被保険者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にある者を含む。以下同じ。）に…

普通徴収（ふつうちょうしゅう）

A municipality's (市町村) collecting insurance premiums (保険料) by sending a payment notice, under Article 231 of the Local Autonomy Act, to the insured person charged with them, the householder (世帯主) of their household or their spouse, including a partner in an unregistered marriage; premiums must be collected this way unless they are collected by special collection (特別徴収).

…、事実上婚姻関係と同様の事情にある者を含む。以下同じ。）に対し、地方自治法（昭和二十二年法律第六十七号）第二百三十一条の規定により納入の通知をすることによつて保険料を徴収すること

合同運用信託（ごうどううんようしんたく）

A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.

信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）が引き…

外国完全子法人（がいこくかんぜんこほうじん）

A wholly owned subsidiary (完全子法人, as in Article 2, item (xii)-15-2 of the Corporation Tax Act) that is a foreign corporation.

法人税法第二条第十二号の十五の二に規定する完全子法人（外国法人に限る。）

企業単独型技能実習生（きぎょうたんどくがたぎのうじっしゅうせい）

A foreign national (外国人) doing individual-enterprise-type technical intern training (企業単独型技能実習), at stage (i), (ii) or (iii).

次に掲げるもの