Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A reassessment under Article 24 or Article 26 (re-reassessment) of the Act on General Rules for National Taxes: the district tax office director (税務署長), after an examination, correcting the tax basis or tax amount stated in a tax return, or in an earlier reassessment or determination (決定).
国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正
課税資産の譲渡等
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
資産の譲渡等のうち、第六条第一項の規定により消費税を課さないこととされるもの以外のもの
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
…げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする
In the rules on the international and domestic minimum taxes, the country or region where an entity or a permanent establishment, etc. is located, as Article 82, item (vii) of the Corporation Tax Act defines it: for an entity, the country that taxes it as resident because its head office or place of management is there, or otherwise the country where it was set up; for a flow-through entity (導管会社等) that is an ultimate parent or is subject to an equivalent of the international minimum tax, the country where it was set up; for a permanent establishment, etc., the other country where it is; where there are two or more, the one a Cabinet Order (政令) specifies.
次に掲げるものの区分に応じそれぞれ次に定める国又は地域（これらが二以上ある場合には、政令で定める国又は地域）
A financial instruments business operator (金融商品取引業者) carrying on Type I Financial Instruments Business (第一種金融商品取引業) or a registered financial institution (登録金融機関) under the Financial Instruments and Exchange Act, or an investment trust management company (投資信託委託会社) under the Act on Investment Trusts and Investment Corporations, as Article 37-11-3, paragraph (3), item (i) defines them.
第三十七条の十一の三第三項第一号に規定する金融商品取引業者等
保険料納付済期間
The time counted as paid up under Article 5, paragraph (1): time as a category 1 insured person (第一号被保険者) for which premiums were paid or collected in full, or did not have to be paid around childbirth (Article 88-2) or while raising a young child (Article 88-3, paragraphs (1) and (2)), together with all time as a category 2 (第二号被保険者) or category 3 insured person (第三号被保険者).
第七条第一項第一号に規定する被保険者としての被保険者期間のうち納付された保険料（第九十六条の規定により徴収された保険料を含み、第九十条の二第一項から第三項までの規定によりその一部の額につき納付することを要しないものとされた保険料につき…
破産債権
A claim on property against the bankrupt (破産者) arising from a cause that occurred before bankruptcy proceedings began, including the claims Article 97 lists, that is not a claim on the estate (財団債権).
破産者に対し破産手続開始前の原因に基づいて生じた財産上の請求権（第九十七条各号に掲げる債権を含む。）であって、財団債権に該当しないもの
The immigration official provided for in Article 61-3, who examines people landing in Japan and cases for deportation, among other duties.
第六十一条の三に定める入国審査官
A consumer organization (消費者団体) that is a corporation and that the Prime Minister has certified under Article 13 as fit to exercise this Act's right to demand an injunction (差止請求権) in the interest of consumers at large.
…行使するのに必要な適格性を有する法人である消費者団体（消費者基本法（昭和四十三年法律第七十八号）第八条の消費者団体をいう。以下同じ。）として第十三条の定めるところにより内閣総理大臣の認定を受けた者
The immigration official provided for in Article 61-3-2, who investigates violations and detains, escorts and removes people, among other duties.
第六十一条の三の二に定める入国警備官
A person registered by the Prime Minister under Article 37 to carry on funds transfer services (資金移動業).
第三十七条の登録を受けた者
確定申告書
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
第二編第五章第二節第一款及び第二款（確定申告）（第百六十六条において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
第十九条（納税地指定の処分の取消しがあつた場合の申告等の効力）、第四十四条の二（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入）、第五十二条（貸倒引当金）、第五十七条の四（株式交換等に係る譲渡所得等の特例）、第百五十一条の四（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）、第百五十九条（更正等による源泉徴収税額等の還付）、第百六十条（更正等による予納税額の還付）及び第二百二十八条の二（新株予約権の行使に関する調書）の場合を除き、国税通則法第二十五条（決定）の規定による決定
源泉徴収
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人、外国法人、人格のない社団等、法人課税…
青色申告書
In Chapter III (special provisions on the Corporation Tax Act), a blue return as defined in Article 2, item (xxxvi) of the Corporation Tax Act: an interim return (中間申告書), a final return (確定申告書), or an interim or final return on retirement pension reserves (退職年金等積立金), or an amended return (修正申告書) to any of them, filed on a blue form under Article 121 of that Act (including as Article 146, paragraph (1) applies it).
法人税法第二条第三十六号に規定する青色申告書
In this Act, an order (命令) issued jointly by the Prime Minister (内閣総理大臣) and the Minister of Economy, Trade and Industry (経済産業大臣), except that the orders Article 61, paragraph (1) refers to, on designating corporations (指定法人), are issued by the ministers Article 67, paragraph (1), item (v) names as responsible for designated corporations.
内閣総理大臣及び経済産業大臣が共同で発する命令とする。ただし、第六十一条第一項に規定する主務省令については、第一項第五号に定める主務大臣の発する命令
種類株式発行会社
A stock company that issues two or more classes of shares with different terms on the matters listed in Article 108, paragraph (1), such as dividends of surplus or voting rights.
剰余金の配当その他の第百八条第一項各号に掲げる事項について内容の異なる二以上の種類の株式を発行する株式会社
納税通知書
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
納税者が納付すべき地方税について、その賦課の根拠となつた法律及び当該地方団体の条例の規定、納税者の住所及び氏名、課税標準額、税率、税額、納期、各納期における納付額、納付の場所並びに…
経営承継受贈者
In the grace period for gift tax on unlisted shares (Article 70-7), an individual who received unlisted shares, etc. (非上場株式等) of a certified company (認定贈与承継会社) by a gift under that Article and meets every listed condition — among them being 18 or older on the day of the gift, holding the company's right of representation at the time of the gift, holding with related persons more than half of all shareholders' votes and no fewer votes than any of them, keeping all the shares until the gift tax return deadline, having been an officer for three years, and not using the special grace periods for the same company's shares — or, where there are two or more, the one the company chooses.
贈与者から前項の規定の適用に係る贈与により認定贈与承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二以上ある場合には、当該認定贈与承継会社が定めた一の者に限る。）
Any of the businesses and professionals listed in the items of Article 2, paragraph (2), such as banks and other deposit-taking institutions, insurers, securities firms, money lenders, funds transfer and cryptoasset businesses, credit card businesses, casino operators, real estate brokers, dealers in precious metals and stones, and attorneys, judicial scriveners and accountants; from Article 4 on, the term leaves out the attorneys and legal professional corporations of item (xlv).
次に掲げる者