Search

包括支払可能見込額（ほうかつしはらいかのうみこみがく）

In Section 1 of Chapter III, the amount a user is expected to be able to put each year toward paying for what they buy through the intermediation of comprehensive credit purchases (包括信用購入あつせん), without selling or pledging their home or other assets an Order of the Ministry of Economy, Trade and Industry and Cabinet Office Order (経済産業省令・内閣府令) specifies, and without using money needed for minimum living expenses (生活維持費).

…低限度の生活を維持するために必要な一年分の費用として経済産業省令・内閣府令で定める額をいう。第三十五条の三の三において同じ。）に充てるべき金銭を使用することなく、利用者が包括信用購入あつせんに係る購入又…

当初申告税額控除額（とうしょしんこくぜいがくこうじょがく）

In Article 53, paragraphs 39 to 41, the amount stated as the tax credit amount (税額控除額) — the foreign tax credit against the corporation levy (法人税割) under paragraph 38 — for a group tax sharing corporation's (通算法人) applicable business year (適用事業年度) in the documents attached to its prefectural inhabitant tax (道府県民税) return under paragraph 1, filed by the deadline by a corporation that must file a corporation tax return under Article 71, paragraph 1 (where Article 72, paragraph 1 applies) or Article 74, paragraph 1 of the Corporation Tax Act; where the credit differs, the stated amount is treated as the credit.

当該適用事業年度の第一項の規定による申告書（同法第七十一条第一項（同法第七十二条第一項の規定が適用される場合に限る。）又は第七十四条第一項の規定により法人税に係る申告書を提出する義務がある法人が、第一項の規定による申告書の提出期限ま…

欠損控除前所得金額（けっそんこうじょまえしょとくきんがく）

In Article 64-7, the income of another group tax sharing corporation (通算法人) for its business year ending on the last day of the applicable business year (適用事業年度), calculated without the main clause of Article 57, paragraph (1), Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5), less the amount in item (ii)(c)(3)(i).

第五十七条第一項本文の規定を適用せず、かつ、第五十九条第三項及び第四項並びに第六十二条の五第五項の規定を適用しないものとして計算した場合における適用事業年度終了の日に終了する当該他の通算…

確定給付年金積立金（かくていきゅうふねんきんつみたてきん）

In Article 84, the reserves under Article 59 of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), including as applied by Article 91-25 of that Act, and similar reserves a Cabinet Order (政令) specifies.

確定給付企業年金法（平成十三年法律第五十号）第五十九条（積立金の積立て）（同法第九十一条の二十五（準用規定）において準用する場合を含む。）に規定する積立金及びこれに類するものとして政令で定める積立金

課税仕入れ等の税額（かぜいしいれとうのぜいがく）

The consumption tax that Article 30, paragraph (1) deducts for a taxable period: the tax on taxable purchases (課税仕入れ) and on specified taxable purchases (特定課税仕入れ), and the consumption tax charged or to be charged on taxable goods (課税貨物) taken out of a bonded area (保税地域).

第三十条第二項に規定する課税仕入れ等の税額

特定所有者不明土地（とくていしょゆうしゃふめいとち）

Specified land with an unknown owner as defined in Article 10(2)(v) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (所有者不明土地の利用の円滑化等に関する特別措置法), named in an application for an adjudication (裁定申請書).

所有者不明土地の利用の円滑化等に関する特別措置法第十条第二項第五号に規定する特定所有者不明土地

外国分割承継親法人（がいこくぶんかつしょうけいおやほうじん）

A foreign corporation that holds, directly or indirectly, all the issued shares, etc. of the successor corporation in a company split (分割承継法人, as in Article 2, item (xii)-3 of the Corporation Tax Act), in a relationship a Cabinet Order (政令) specifies.

法人税法第二条第十二号の三に規定する分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人

株式交換完全親法人（かぶしきこうかんかんぜんおやほうじん）

A company that, by acquiring another company's shares in a share exchange, comes to own all of that company's issued shares, as defined in Article 2, item (xii)-6-3 of the Corporation Tax Act.

同条第十二号の六の三に規定する株式交換完全親法人

特例受贈事業用資産（とくれいじゅぞうじぎょうようしさん）

The specified business assets (特定事業用資産) acquired by gift for which the gift tax return states that the deferral of gift tax under Article 70-6-8, paragraph (1) is sought.

同項に規定する特例受贈事業用資産

認定都市農地貸付け（にんていとしのうちかしつけ）

A loan of farmland by setting up a right of lease (賃借権) or a right under a loan for use (使用貸借), made as a certified business plan (認定事業計画) under Article 7, paragraph (1), item (i) of the Act on Facilitation of Leasing of Urban Farmland provides.

賃借権又は使用貸借による権利の設定による貸付けであつて都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）第七条第一項第一号に規定する認定事業計画の定めるところにより行われるもの

認定設置運営事業者（にんていせっちうんえいじぎょうしゃ）

In Article 86-6, an establishing and operating business operator (設置運営事業者) of an integrated resort whose district development plan (区域整備計画) has been certified under Article 9, paragraph (11) of the Act on Development of Specified Integrated Resort Districts, as Article 2, paragraph (9) of that Act names it, other than a business operator (事業者) exempt from paying consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act.

特定複合観光施設区域整備法第二条第九項に規定する認定設置運営事業者をいい、消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く

課税仕入れ等の税額（かぜいしいれとうのぜいがく）

The amount of tax on taxable purchases, etc. as defined in Article 30, paragraph (2) of the Consumption Tax Act; Article 86-6 bars a certified installer and operator (認定設置運営事業者) of an integrated resort from deducting it on purchases that must be accounted to its casino business.

消費税法第三十条第二項に規定する課税仕入れ等の税額

清算集中等取引情報（せいさんしゅうちゅうとうとりひきじょうほう）

The part of trade data (取引情報) that concerns transactions whose obligations a financial instruments clearing organization, etc. has assumed — the transactions that must be centrally cleared under Article 156-62 and other transactions a Cabinet Office Order (内閣府令) specifies.

取引情報のうち、金融商品取引清算機関等が債務を負担した取引に係る情報であつて、前条各号に掲げる取引その他取引の状況等を勘案して内閣府令で定める取引に関するもの

電子決済等取扱業務（でんしけっさいとうとりあつかいぎょうむ）

The business of an electronic payment handling service provider (電子決済等取扱業者) involving the acts listed in Article 2, paragraph (17): handling payments into and out of a bank's depositors' accounts on the bank's behalf, and acting as intermediary for deposit contracts in connection with that.

電子決済等取扱業者が営む第十七項各号に掲げる行為に係る業務

一般用電気工作物等（いっぱんようでんきこうさくぶつとう）

Electric facilities for general use (一般用電気工作物) and small-scale electric facilities for business use (小規模事業用電気工作物) taken together, both as Article 38 of the Electricity Business Act defines them, in paragraphs (1) and (3).

一般用電気工作物（電気事業法（昭和三十九年法律第百七十号）第三十八条第一項に規定する一般用電気工作物をいう。以下同じ。）及び小規模事業用電気工作物（同条第三項に規定する小規模事業用電気工作物をいう。以下同じ。）

国内調整後対象租税額（こくないちょうせいごたいしょうそぜいがく）

In Article 82-19, paragraph (2), the amount of tax, calculated as a Cabinet Order (政令) sets from the covered taxes (対象租税) in Japan on a constituent entity's (構成会社等) net income or loss for the covered fiscal year and other circumstances, that serves as the basis for working out the domestic effective tax rate (国内実効税率).

…）に規定する国内実効税率を計算するための基準とすべき税の額として構成会社等の各対象会計年度の第八十二条第二十六号（定義）に規定する当期純損益金額に係る我が国における対象租税の額その他の事情を勘案して政令…

適格請求書発行事業者（てきかくせいきゅうしょはっこうじぎょうしゃ）

In Article 86-5, paragraphs (13) and (14), a qualified invoice issuer as defined in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act — a business operator (事業者) registered under Article 57-2, paragraph (1) of that Act — whose taxable sales in the base period (基準期間における課税売上高) under Article 9, paragraph (1) of that Act for the taxable period (課税期間) are 10 million yen or less.

消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいい、その課税期間に係る同法第九条第一項に規定する基準期間における課税売上高が千万円以下である者に限る

仕入れに係る消費税額（しいれにかかるしょうひぜいがく）

The consumption tax on purchases as defined in Article 32, paragraph 1, item 1 of the Consumption Tax Act, from which Article 86-6 subtracts part of the tax credited on adjustment-target fixed assets (調整対象固定資産) that an authorized integrated resort operator bought for business other than its casino business (カジノ業務) and then, within three years, used only in its casino business.

同法第三十二条第一項第一号に規定する仕入れに係る消費税額

商品取引債務引受業等（しょうひんとりひきさいむひきうけぎょうとう）

Commodity transaction debt assumption services, etc. as defined in Article 170, paragraph (2) of the Commodity Derivatives Transaction Act — assuming obligations arising from transactions on a commodity market, and assuming obligations from over-the-counter commodity derivatives transactions with clearing participants — which a financial instruments clearing organization (金融商品取引清算機関) may also carry on with the Prime Minister's approval.

商品先物取引法第百七十条第二項に規定する商品取引債務引受業等

公開買付訂正届出書等（こうかいかいつけていせいとどけでしょとう）

In Chapter 6-2, a tender offer statement (公開買付届出書) under Article 27-3, paragraph (2), an amended statement under Article 27-8, paragraph (2), a tender offeror's answer (対質問回答報告書) under Article 27-10, paragraph (11), or an amended report for it under Article 27-8, paragraph (2) as Article 27-10, paragraph (12) applies it (including each of these as Article 27-22-2, paragraph (2) applies to an issuer's tender offer for its own listed share certificates, etc.).

第二十七条の三第二項（第二十七条の二十二の二第二項において準用する場合を含む。）に規定する公開買付届出書、第二十七条の八第二項（第二十七条の二十二の二第二項において準用する場合を含む。）の規定による訂正届出書、第二十七条の十第十一項に規定する対質問回答報告書又は同条第十二項において準用する第二十七条の八第二項の規定による訂正報告書