Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to securities-related services (有価証券関連業).
専ら有価証券関連業に付随し、又は関連する業務として内閣府令で定めるもの
In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to insurance business.
専ら保険業に付随し、又は関連する業務として内閣府令で定めるもの
電子メールの送信等
For item 5 of Article 2(1), sending email or other telecommunications (電気通信) addressed to a particular recipient, or using a function, offered alongside a service on which a person shows others information they post, that lets those others send messages to that person — but not phoning or faxing.
次の各号のいずれかに掲げる行為（電話をかけること及びファクシミリ装置を用いて送信することを除く。）
A certificate representing bonds with share options, as provided for in Article 249, item (ii).
第二百四十九条第二号に規定する新株予約権付社債券
Electric facilities for power generation, etc. as defined in Article 2, paragraph 1, item 5(b) of the Electricity Business Act; for dividing an electricity supplier's enterprise tax (事業税) base among prefectures, three quarters of it is shared out by the capacity of the power lines connected to such facilities of power stations and storage facilities in each prefecture.
電気事業法第二条第一項第五号ロに規定する発電等用電気工作物
Enforcement of a security interest in real property (不動産) by applying the income the property produces to paying the secured claim, as Article 180, paragraph (1), item (ii) of the Civil Enforcement Act defines it.
民事執行法第百八十条第二号に規定する担保不動産収益執行
In Article 30, paragraph (1) and Article 32, paragraph (4), item (i)(d), a contract with an electronic payment handling service provider, etc. (電子決済等取扱業者等) for carrying out any of the acts listed in the items of Article 2, paragraph (17) of the Banking Act, Article 85-3, paragraph (2) of the Shinkin Bank Act or Article 6-4-3, paragraph (2) of the Act on Financial Businesses by Cooperative.
銀行法第二条第十七項各号、信用金庫法第八十五条の三第二項各号又は協同組合による金融事業に関する法律第六条の四の三第二項各号に掲げる行為を行うことを内容とする契約
マンション再生事業
A condominium regeneration project as defined in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums, limited to one a Cabinet Order (政令) specifies as helping to secure a good living environment.
同法第二条第一項第十号に規定するマンション再生事業をいい、良好な居住環境の確保に資するものとして政令で定めるものに限る
In Article 41-14, paragraph (1), item (ii), transactions listed in Article 2, paragraph (21), items (i) to (iii) of the Financial Instruments and Exchange Act that are market derivatives transactions (市場デリバティブ取引) of a kind a Cabinet Order (政令) sets, or transactions listed in paragraph (22), items (i) to (iv) of that Article that are over-the-counter derivatives transactions (店頭デリバティブ取引) made with a financial instruments business operator or registered financial institution (登録金融機関), excluding in each case options to bring about certain other transactions and transactions in crypto assets, etc. (暗号等資産) or certain financial indicators (金融指標).
金融商品取引法第二条第二十一項第一号から第三号までに掲げる取引（同号に掲げる取引にあつては、同項第四号から第六号までに掲げる取引を成立させることができる権利に係るものを除く。）で同項に規定する市場デリバティブ取引…
調整税額控除可能額
For a past business year in which a group tax sharing corporation applied the experimental research credit and Article 42-4, paragraph (8), item (vi) or (vii) then applied, the smaller of the item (iii)(a) amount for that year and the item (iii)(b) amount less what item (vii) added to corporation tax.
当該過去適用事業年度における同項第三号イに掲げる金額と当該過去適用事業年度における同号ロに掲げる金額から当該内国法人又は他の適用内国法人の当該過去適用事業年度等に係る同項第七号の規定により法人税の額に加算することとされた同号に規定する相当する金額を控除した金額とのうちいずれか少ない金額
The amount of interest payments and similar payments (支払利子等) other than the excluded ones (対象外支払利子等の額), as Article 66-5-2(2)(i) defines it — the interest that counts toward the limit on deducting interest.
前条第二項第一号に規定する対象支払利子等の額
The corporation whose shares its shareholders had another corporation acquire through a share exchange, as Article 2, item (xii)-6 of the Corporation Tax Act defines it.
法人税法第二条第十二号の六に規定する株式交換完全子法人
In Article 51-7, the return of a motor vehicle inspection certificate (自動車検査証) under Article 62, paragraph (2) of the Road Transport Vehicle Act (including as applied under Article 67, paragraph (4) of that Act) or Article 22-2, paragraph (3) of the Comprehensive Special Zones Act.
道路運送車両法第六十二条第二項（同法第六十七条第四項において準用する場合を含む。）又は総合特別区域法（平成二十三年法律第八十一号）第二十二条の二第三項の規定による自動車検査証の返付
電子メールの送信等
In Article 10, paragraph (2), items (iv) and (v), sending email, as defined in the Act on Regulation of Transmission of Specified Electronic Mail, or other telecommunications (電気通信) to a particular recipient, or sending messages, etc. (通信文等) by another information and communications method a Cabinet Office Order (内閣府令) sets, but not phoning or faxing.
次の各号のいずれかに掲げる行為（電話をかけること及び通信文等をファクシミリ装置を用いて送信することを除く。）
In Article 10, paragraph (2), item (xiv) and Article 11, item (iv), international cooperative emission reductions as defined in Article 2, paragraph (8) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998), and anything similar to them.
地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第二条第八項（定義）に規定する国際協力排出削減量その他これに類似するもの
Services other than the specified services (特定業務) — those that a company eligible to be a subsidiary company (子会社対象会社), other than one in Article 52-23, paragraph (1), items (xi) to (xiv), may carry on, dependent services (従属業務) excluded — that a Cabinet Office Order (内閣府令) specifies as comparable to specified services, such as buying and selling commodities in connection with financial derivatives transactions (金融等デリバティブ取引) under Article 10, paragraph (2), item (xiv).
子会社対象会社（前条第一項第十一号から第十四号までに掲げる会社を除く。）が営むことができる業務（従属業務を除く。以下この項において「特定業務」とい…
In Article 18, the amount shown separately as a temporary difference adjustment allowance (一時差異等調整引当額) under Article 39, paragraph (3) or (6) of Cabinet Office Order No. 47 of 2006 on the accounting of investment corporations, as Article 2, paragraph (2), item (xxx) of that Cabinet Office Order (内閣府令) defines it.
投資法人の計算に関する規則（平成十八年内閣府令第四十七号）第三十九条第三項後段又は第六項後段（純資産の部の区分）の規定により同令第二条第二項第三十号（定義）に規定する一時差異等調整引当額として区分して表示される金額
In Article 40-3, a designated facility covered by public aid providing long-term care to the elderly as defined in Article 48, paragraph (1), item (i) of the Long-Term Care Insurance Act: a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設) that a prefectural governor has designated.
介護保険法（平成九年法律第百二十三号）第四十八条第一項第一号（施設介護サービス費の支給）に規定する指定介護老人福祉施設
In Article 90-5, paragraph (1), items (ii) and (iv), the amount of consideration or contract figure listed in Article 100, paragraph (1), item (v) of Cabinet Office Order No. 52 of 2007 on financial instruments business and related matters, among the items common to the documents to be delivered when a contract is concluded.
金融商品取引業等に関する内閣府令（平成十九年内閣府令第五十二号）第百条第一項第五号（有価証券の売買その他の取引又はデリバティブ取引等に係る契約締結時等交付書面の共通記載事項）に掲げる…
取得条項付新株予約権
In Article 61-2, paragraph (14), item (v), share options whose terms let the issuing corporation acquire them on the occurrence of a specified event (取得事由).
新株予約権について、これを発行した法人が一定の事由（以下この号において「取得事由」という。）が発生したことを条件としてこれを取得することができる旨の定めがある場合の当該新株予約権