Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
Securities and interests in contributions under a silent partnership contract (匿名組合契約), other than securities representing a right to acquire shares free of charge or at an advantageous price that would produce domestic source income (国内源泉所得) and other securities a Cabinet Order (政令) specifies, as Article 60-2, paragraph (1) defines them for its rule treating such holdings as sold when their holder leaves Japan.
第六十条の二第一項に規定する有価証券等
A way of using an electronic data processing system or other information and communications technology, of a kind a Ministry of Finance Order (財務省令) specifies.
第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する電磁的方法
外国所得税
A tax imposed under a foreign country's laws that corresponds to Japanese income tax, of a kind a Cabinet Order (政令) specifies.
法第九十五条第一項に規定する外国所得税
In Article 12, a public interest trust (公益信託) as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024), or a participant protection trust (加入者保護信託) as defined in Article 2, paragraph (11) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001).
公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託及び社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第十一項（定義）に規定する加入者保護信託
適格請求書
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business operator to which it makes a taxable transfer, etc. of assets (課税資産の譲渡等) in Japan, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate with the rate applied, the consumption tax amount, and the recipient's name.
第五十七条の四第一項に規定する適格請求書
特例輸入者
In Article 51, paragraph (3), an authorized importer as defined in Article 7-2, paragraph (1) of the Customs Act: a person importing goods who has been approved in advance by a Director-General of Customs (税関長), and so may file a special return (特例申告書) for goods under self-assessment.
関税法第七条の二第一項（申告の特例）に規定する特例輸入者
預貯金契約
In Article 26, paragraph (1) and Article 32, paragraph (4), item (i)(a), a contract for accepting deposits or savings (預金又は貯金), as the appended table (別表) defines it in its row for Article 2, paragraph (2), items (i) to (xxxviii).
別表第二条第二項第一号から第三十八号までに掲げる者の項の下欄に規定する預貯金契約
特定贈与者
A specified donor as defined in Article 21-9, paragraph (5) of the Inheritance Tax Act: the donor named in the notification by which a person elected settlement taxation at inheritance (相続時精算課税) for gifts from that donor.
相続税法第二十一条の九第五項に規定する特定贈与者
特例贈与者
An individual a Cabinet Order (政令) specifies who held unlisted shares or similar interests (非上場株式等) with unrestricted voting rights in a special certified gift succession company (特例認定贈与承継会社) and gives them to a special business successor donee (特例経営承継受贈者) under Article 70-7-5, paragraph (1), other than one who has already made a gift of that company's shares under that paragraph.
その贈与をした同条第一項に規定する特例贈与者
In Articles 53 and 54, a small or medium-sized business as defined in Article 2, paragraph 1 of the Act on the Promotion of Improvement of Employment Management in Small and Medium-sized Enterprises for Securing Manpower and Creating Quality Jobs: a company or individual business whose capital, or whose number of regular employees, is at or below a limit set by industry (300 million yen or 300 employees in manufacturing, construction and transport, for example), an enterprise union (企業組合), a cooperative business association (協業組合), or a cooperative or similar union a Cabinet Order (政令) specifies.
中小企業における労働力の確保及び良好な雇用の機会の創出のための雇用管理の改善の促進に関する法律（平成三年法律第五十七号）第二条第一項に規定する中小企業者
A person who is neither a driver with an exemplary record (優良運転者) nor a driver with a violation or a short record (違反運転者等), one of the categories in the table of Article 95-6, paragraph (1) that decide how long a license (免許証) or license information record (免許情報記録) stays valid.
第九十五条の六第一項の表の備考一のハに規定する一般運転者
A contract made on a public offering or secondary distribution of securities under which a party acquires all or part of the securities from the issuer or holder (other than a financial instruments business operator or registered financial institution) in order to have others acquire them, undertakes to acquire whatever is left unacquired, or, for share option certificates (新株予約権証券), undertakes to acquire the certificates whose options acquirers do not exercise and exercise those options itself or through a third party.
第二十一条第四項に規定する元引受契約
In Article 174-3, the quantity of securities, commodities or similar items a Cabinet Order (政令) specifies that the violator (違反者) or a person with a specified relationship (特定関係者) owns, or the quantity, calculated as a Cabinet Order sets, of transactions such as those in Article 2, paragraph (21), item (ii) under which the violator receives money if the actual figure exceeds the agreed figure, that the violator has agreed for its own account or theirs.
…して政令で定めるものの数量又は違反者が自己若しくは特定関係者の計算において約定している第二条第二十一項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を受領する立場の当事者となるものに限る。）…
出生後休業
Leave an insured person takes, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, to raise their child within the target period (対象期間) that Article 61-10, paragraph (7) sets; the post-birth leave support benefits (出生後休業支援給付金) are paid for it when the conditions of Article 61-10 are met.
次条第一項に規定する出生後休業
つきまとい等
Any of the acts listed in Article 2(1) — such as following someone, lying in wait, watching or turning up at their home, workplace or school, making them think they are being watched, demanding a meeting or other things they have no duty to do, making silent calls, or calling, writing, faxing or sending email over and over after being refused, or sending filth or sexually humiliating material — done to a particular person, or to their spouse, a relative in the direct line or living with them, or anyone else closely connected to them in social life, in order to satisfy romantic or other feelings of affection for that person or resentment at those feelings going unreturned.
特定の者に対する恋愛感情その他の好意の感情又はそれが満たされなかったことに対する怨恨の感情を充足する目的で、当該特定の者又はその配偶者、直系若しくは同居の親族その他当該特定の者と社会生活において密接な…
In Article 148, paragraphs (2) and (4), the period, in three-year terms, that the municipalities taking part in a municipal mutual fiscal stabilization project (市町村相互財政安定化事業) set in their agreement (規約) as the period for carrying out that project.
市町村相互財政安定化事業を実施する期間として特定市町村が次項の規約により定める三年を一期とする期間
A wholly owned subsidiary company, etc. as defined in Article 847-3, paragraph (2), item (ii) — a corporation all of whose shares or equity interests a stock company holds — including a corporation deemed one under paragraph (3) of that Article because the stock company and its wholly owned subsidiary companies, etc., or those subsidiaries alone, hold all of its shares or equity interests.
同条第二項第二号に規定する完全子会社等をいい、同条第三項の規定により当該完全子会社等とみなされるものを含む
An investigation by a registered investigation body into whether a company's electronic public notice stayed available to the public throughout the notice period.
第九百四十二条第一項に規定する電子公告調査
The way a person seeking treatment from a medical institution or pharmacy covered by health insurance (保険医療機関等), or designated home nursing (指定訪問看護) from a designated home-nursing provider (指定訪問看護事業者), is confirmed as an insured person or dependent: they ask the insurer about their eligibility by sending the electronic certificate for user verification (利用者証明用電子証明書) recorded on their Individual Number Card (個人番号カード), or by another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, receive the insurer's answer online, and pass it to the institution or provider, which then confirms their status.
保険医療機関等（第六十三条第三項各号に掲げる病院若しくは診療所又は薬局をいう。以下同じ。）から療養を受けようとする者又は第八十八条第…
居宅サービス
An in-home service (居宅サービス) as defined in Article 8, paragraph (1) of the Long-Term Care Insurance Act: home-visit care, bathing, nursing and rehabilitation; in-home medical management guidance; day care and day rehabilitation; short-term stays for daily-life care or for medical care; daily-life care for residents of specified facilities; and the rental of welfare equipment and sale of specified welfare equipment.
同法第八条第一項に規定する居宅サービス