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Terms

parent company's shares

親会社株式(おやがいしゃかぶしき)

Shares of the stock company that is a company's parent company, which that subsidiary company may generally not acquire.

同条第一項に規定する親会社株式

seized property, etc.

差押財産等(さしおさえざいさんとう)

In Article 128, paragraph 2, seized property, etc. as Article 89, paragraph 1 defines it: seized property (差押財産) other than money, claims and securities whose underlying claims are collected under Article 57, together with specified real property under participatory seizure (特定参加差押不動産): the property that must be realized (換価) under the rules on realization.

同条第一項に規定する差押財産等

payment agent

納付受託者(のうふじゅたくしゃ)

A person the Commissioner of the National Tax Agency (国税庁長官) designates under Article 34-4, paragraph (1) as able to handle the payment of national taxes properly and reliably and as meeting the requirements a Cabinet Order (政令) sets, who may pay national tax on behalf of a person who entrusts the payment to them.

次条第一項に規定する納付受託者

liquidating trustee

清算受託者(せいさんじゅたくしゃ)

As defined in Article 177 of the Trust Act, the trustee of a trust after the trust has ended, who completes its current business, collects the claims of the trust property and pays its debts, and delivers its residual property.

同法第百七十七条に規定する清算受託者

type 3 business

第三種事業(だいさんしゅじぎょう)

For the individual enterprise tax (個人の事業税), the businesses Article 72-2, paragraph 10 lists — among them medicine, dentistry, pharmacy, massage, acupuncture and similar treatment (other than when done by people who are blind or have a like visual impairment a Cabinet Order (政令) sets), veterinary practice, the work of attorneys, judicial scriveners, tax accountants and other professionals, consulting, design, barbers, beauticians, cleaning and public baths — and businesses like them that a Cabinet Order names.

次に掲げるもの

number of workers

従業者の数(じゅうぎょうしゃのかず)

In Article 72-63-4, the number of employees at an individual's office or place of business as Article 72-54, paragraph 2 defines it, by which the income of an individual doing business in two or more prefectures is divided among them for enterprise tax (事業税).

第七十二条の五十四第二項に規定する従業者の数

gift or inheritance with limited liability

限定相続等(げんていそうぞくとう)

A gift, or an inheritance or universal bequest (包括遺贈) accepted with limited liability (限定承認), as defined in Article 60-2, paragraph (8), by which a person whose tax on leaving Japan (国外転出) is deferred passes on assets held since departure; foreign income tax charged on it can be credited against the Japanese tax for the year of departure.

第六十条の二第八項に規定する限定相続等

reference expiry date

満了基準日(まんりょうきじゅんび)

The earlier of the day five years after a resident leaves Japan (国外転出) — ten years where an extension is filed under Article 137-2, paragraph (2) — and the day the person returns to Japan or another case of Article 60-2, paragraph (6), item (i) or (iii), or one a Cabinet Order (政令) specifies, arises; the deferral of tax on departure under Article 137-2 lasts until four months after the day after it.

当該国外転出の日から五年を経過する日又は帰国等の場合(第六十条の二第六項第一号又は第三号に掲げる場合その他政令で定める場合をいう。次項において同じ。)に該当することとなつた日のいずれか早い日

transaction in a foreign currency

外貨建取引(がいかだてとりひき)

A sale or purchase of assets, provision of services, lending or borrowing of money, or other transaction whose payment is made in a foreign currency.

法第五十七条の三第一項(外貨建取引の換算)に規定する外貨建取引

specified settlor

特定委託者(とくていいたくしゃ)

A person, other than a beneficiary (受益者), who currently holds the power to change a trust — other than a power to make only minor changes, as a Cabinet Order (政令) specifies — and who is to receive the trust's property.

信託の変更をする権限(軽微な変更をする権限として政令で定めるものを除く。)を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者(受益者を除く。)

specified person with a disability

特定障害者(とくていしょうがいしゃ)

In Article 21-4, paragraphs (1) and (2), a person with a particular disability (特別障害者) as defined in Article 19-4, paragraph (2), or another person with a disability (障害者) as defined there who, as a Cabinet Order (政令) specifies, has a mental disability, such as one who usually lacks the capacity to understand matters; in either case other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).

第十九条の四第二項に規定する特別障害者(第一条の四第一項第二号から第四号までの規定に該当する者を除く。以下この項において「特別障害者」という。)及…

payment reference date

納付基準日(のうふきじゅんび)

In Article 51-2, paragraph (1), the earlier of the day two months on from the day after a payment notice (納付通知書) under Article 34, paragraph (6) is issued and the day a letter of demand (督促状) under Article 34, paragraph (8) is issued; a person jointly liable for payment (連帯納付義務者) who pays by then pays interest tax (利子税) instead of delinquent tax (延滞税) for the period up to it.

第三十四条第六項の納付通知書が発せられた日の翌日から二月を経過する日又は同条第八項の督促に係る督促状が発せられた日のいずれか早い日

electronic or magnetic means

電磁的方法(でんじてきほうほう)

A method using an electronic data processing system (電子情報処理組織) or other information and communications technology.

第三条の三第八項に規定する電磁的方法

condominium

マンション(まんしょん)

A condominium as defined in Article 2, paragraph 1, item 1 of the Act on Facilitation of the Regeneration, etc. of Condominiums: a building with two or more unit owners that has exclusively owned parts used as homes.

マンションの再生等の円滑化に関する法律第二条第一項第一号に規定するマンション

person with a particular disability

特別障害者(とくべつしょうがいしゃ)

A person with a particular disability as defined in Article 2, paragraph (1), item (xxix) of the Income Tax Act: a person with a disability (障害者) who has a severe mental or physical disability, as a Cabinet Order (政令) specifies.

所得税法第二条第一項第二十九号に規定する特別障害者

application for approval

承認の申請(しょうにんのしんせい)

An application for approval of the manufacture and sale (製造販売) of a drug under Article 14, paragraph (3) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, or for approval to have one manufactured and sold under Article 19-2, paragraph (1) of that Act, made under Article 14, paragraph (3) as Article 19-2, paragraph (5) applies it.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第十四条第三項の規定による同条第一項の製造販売についての承認の申請又は同法第十九条の二第五項において準用する同法第十四条第三項の規定による同法第十九条の二第一項の製造販売をさせることについての承認の申請

specified shares, etc.

特定株式等(とくていかぶしきとう)

In Article 55, paragraph (1), the shares or capital contributions (株式等) that a Cabinet Order (政令) specifies as ones whose subscription or acquisition promotes the exploration or development of resources and contributes to a stable supply of resources in Japan, from among those of a resource development business corporation (資源開発事業法人) or resource development investment corporation (資源開発投資法人) formed (other than by a merger or company split by split-off) or increasing its capital in the business year that the domestic corporation paid in for or acquired in a company split by spin-off (分社型分割) or capital contribution in kind (現物出資).

次に掲げる株式(出資を含む。以下この条において「株式等」という。)のうちその払込み又は取得をすることが資源の探鉱又は開発を促進し、本邦にお…

each independent part

各独立部分(かくどくりつぶぶん)

Each part of a medium- or high-rise fire-resistant apartment building used as a home that corresponds to a part of a building as referred to in Article 2, paragraph (1) of the Act on Building Unit Ownership.

建物の区分所有等に関する法律第二条第一項に規定する建物の部分に相当するもの

driving without a license

無免許運転(むめんきょうんてん)

Driving on a road a motor vehicle (自動車) that only the holder of a driver's license (運転免許), or a person whom Article 107-2 of the Road Traffic Act lets drive on an international driving permit (国際運転免許証) or foreign driver's license (外国運転免許証), may drive, either without the license (including while it is suspended) or without holding that permit or foreign license; the latter includes driving on one by a person whom Article 88, paragraph (1), items (ii) to (iv) of the Road Traffic Act excludes from being granted a license, such as one whose license is suspended or was cancelled or who is banned from driving, and driving on one more than one year after the day of landing (上陸) in Japan, where a return within three months does not count as a landing for a person recorded in the resident register (住民基本台帳) who left with a confirmation of departure (出国の確認), a re-entry permit (再入国の許可), including one treated as granted on leaving, or a refugee travel document (難民旅行証明書); "road" is as Article 2, paragraph (1), item (i) of the Road Traffic Act defines it, which also covers other places used for general traffic.

法令の規定による運転の免許を受けている者又は道路交通法第百七条の二の規定により国際運転免許証若しくは外国運転免許証で運転することができるとされている者でなければ運…

Administrative Organ, etc.

行政機関等(ぎょうせいきかんとう)

In Article 2(4) and Section 2 of Chapter V, the administrative organs, etc. (行政機関等) defined in Article 2(11) of the Act on the Protection of Personal Information: administrative organs (行政機関), organs of local governments (地方公共団体) other than their assemblies, and incorporated administrative agencies, etc. (独立行政法人等) and local incorporated administrative agencies (地方独立行政法人), less certain of these that that Act excludes.

個人情報保護法第二条第十一項に規定する行政機関等