Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
Shares of a foreign corporation fully controlling the parent in a share exchange (外国株式交換完全支配親法人), as defined in Article 37-14-3, paragraph (6), item (viii).
同項第八号に規定する外国株式交換完全支配親法人の株式
A specified net loss in the year of a specified extraordinary disaster as defined in Article 70-2, paragraph 4, item 5 of the Income Tax Act; a taxpayer who meets either requirement of Article 33, paragraph 1 but does not use that paragraph can deduct it from the income on which the prefectural inhabitant tax (道府県民税) is charged for five fiscal years.
次条第二項に規定する特定非常災害発生年特定純損失金額
一般株式等の譲渡に係る国内源泉所得
Domestic source income (国内源泉所得) under Article 164, paragraph 1, item 2 of the Income Tax Act of a non-resident without a permanent establishment in Japan that is capital gains, etc. on general shares, etc. (一般株式等に係る譲渡所得等) as defined in Article 37-10, paragraph 1.
第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得
上場株式等の譲渡に係る国内源泉所得
Domestic source income (国内源泉所得) under Article 164, paragraph 1, item 2 of the Income Tax Act of a non-resident without a permanent establishment in Japan that is capital gains, etc. on listed shares, etc. (上場株式等に係る譲渡所得等) as defined in Article 37-11, paragraph 1.
第三十七条の十二第三項に規定する上場株式等の譲渡に係る国内源泉所得
介護予防・日常生活支援総合事業担当者
In Article 180 and Article 181, paragraph (2), a person in charge of item (i) projects (第一号事業) at a designated provider (指定事業者), or of the comprehensive project for long-term care prevention and daily life support (介護予防・日常生活支援総合事業) at a contractor the municipality has entrusted it to (受託者): one of the groups whose representatives sit on the examination committee for benefit expenses, etc. (給付費等審査委員会).
指定事業者において第一号事業を担当する者又は受託者において介護予防・日常生活支援総合事業を担当する者
構成会社等に係るグループ国際最低課税額
In Article 82-3, the part of a specified multinational enterprise group's, etc. (特定多国籍企業グループ等) group international minimum tax amount (グループ国際最低課税額) that relates to its constituent entities (構成会社等): the total of the amounts Article 82-3, paragraph (2) works out for each country where they are located and for each stateless constituent entity (無国籍構成会社等), depending on whether the effective tax rate there is below the base rate (基準税率) and whether there is net income.
次の各号に掲げる場合の区分に応じ当該各号に定める金額の合計額
From Article 41 on, a commission (委員会) or agency (庁) set up as an external bureau of the Cabinet Office under Article 49, paragraph (1) of the Act for Establishment of the Cabinet Office, or a ministry (省) or agency under Article 3, paragraph (2) of the National Government Organization Act.
内閣府設置法（平成十一年法律第八十九号）第四十九条第一項に規定する機関又は国家行政組織法（昭和二十三年法律第百二十号）第三条第二項に規定する省若しくは庁
The shares that a special controlling shareholder (one holding at least nine tenths of the votes) demands the other shareholders sell to it in a cash-out.
第百七十九条の二第一項第二号に規定する売渡株式
A labor union under the Labor Union Act, or another body equivalent to one that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.
労働組合法による労働組合その他これに準ずるものであつて厚生労働省令で定めるもの
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: they ask the Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) about their eligibility, and the information needed to claim the cost of benefits, 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 answer online, and pass it to the institution or provider, which then confirms that they are insured.
…から第七十八条第一項に規定する指定訪問看護を受けようとする者が、後期高齢者医療広域連合に対し、個人番号カード（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第七項に規定する個人番号カードをいう。）に記録された利用者証明用電子証明書（電子署名等に係る地方公共団体情報システム機構の認…
A nonresident, or a foreign corporation (including an association or foundation without legal personality), that a tax treaty (租税条約) treats as a resident or corporation of the treaty partner, as defined in Article 2, item (iv) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
租税条約等実施特例法第二条第四号に規定する相手国居住者等
In Articles 24 and 25, the work of requesting or providing Specific Personal Information for Use (利用特定個人情報) under Article 19, item (viii).
第十九条第八号の規定による利用特定個人情報の提供の求め又は提供に関する事務
In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to trust business (信託業).
専ら信託業に付随し、又は関連する業務として内閣府令で定めるもの
In Article 116, the part of the insurance premiums (保険料) that the municipalities (市町村) making up an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) expected to collect during a specified period (特定期間) — each two fiscal years from fiscal 2008 — that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of benefits for medical treatment, etc. (療養の給付等), to paying the financial stability fund contribution (財政安定化基金拠出金), the contribution under Article 117, paragraph (2), the childbirth and childcare support payment (出産育児支援金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), and to repaying the union's borrowings from the prefecture under paragraph (1), item (ii) (基金事業借入金).
…児支援金、流行初期医療確保拠出金等並びに子ども・子育て支援納付金の納付に要する費用の額並びに前項第二号の規定による都道府県からの借入金（以下この項において「基金事業借入金」という。）の償還に要する費用の…
In Article 116, the part of what an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) took into its special account (特別会計) for late-stage elderly medical care during a specified period (特定期間), leaving out the grants it received from the financial stability fund (基金事業交付額) and its borrowings from it (基金事業借入金), that goes, as calculated in the way a Cabinet Order (政令) sets, to the cost of benefits for medical treatment, etc. (療養の給付等に要した費用の額), to paying the financial stability fund contribution (財政安定化基金拠出金), the contribution under Article 117, paragraph (2), the childbirth and childcare support payment (出産育児支援金), the contributions for securing medical care in the early phase of an epidemic, etc. (流行初期医療確保拠出金等) and the children and child-rearing support levy (子ども・子育て支援納付金), and to repaying those borrowings.
後期高齢者医療広域連合の後期高齢者医療に関する特別会計において特定期間中に収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）の合計額のうち、療養の給付等に要した費用の額、財政安…
特定組織再編成交付手続
In Chapter II, a procedure for delivering existing securities during a corporate reorganization (組織再編成交付手続) that, for paragraph (1) securities (第一項有価証券), falls under the cases in items (i) and (ii) of Article 2-3, paragraph (5) — the shareholders, etc. of the reorganizing company (組織再編成対象会社株主等) being many, as a Cabinet Order (政令) specifies, and not only qualified institutional investors (適格機関投資家), or another case outside the exceptions item (ii) sets out — and, for paragraph (2) securities (第二項有価証券), where those shareholders, etc. are a fairly large number as a Cabinet Order specifies.
組織再編成交付手続のうち、当該組織再編成交付手続が第一項有価証券に係るものである場合にあつては第一号及び第二号に掲げる場合、当該組織再編成交付手続が第二項有価証券に係るものである場合にあつては第三号に掲げる場合に該当するもの
In Article 38, an insurer whose estimated amount equivalent to young-old payments before burden adjustment (負担調整前概算前期高齢者納付金相当額) for the fiscal year is above zero and for which the total in paragraph (1), item (i), (a) — that amount plus its estimated aid for the old-old (概算後期高齢者支援金) divided by its adjustment rate for that aid — exceeds the amount in (b): that total plus the expected costs of its benefits (保険者の給付に要する費用等), multiplied by the fiscal year's burden adjustment base rate (負担調整基準率); an insurer exceeding the special estimated burden adjustment standard (特別概算負担調整基準超過保険者) is not included.
当該年度における負担調整前概算前期高齢者納付金相当額が零を超える保険者のうち、イに掲げる合計額がロに掲げる額を超える者（次号の特別概算負担調整基準超過保険者を除く。）
銀行
In Article 34, paragraph (2) and Article 703, item (i), a bank as defined in Article 2, paragraph (1) of the Banking Act: a person that carries on banking business under a licence from the Prime Minister (内閣総理大臣) under Article 4, paragraph (1) of that Act.
銀行法（昭和五十六年法律第五十九号）第二条第一項に規定する銀行
Movable property (動産) as defined in Article 24, paragraph 5, item 1 of the National Tax Collection Act, here movable property in a third party's possession.
国税徴収法第二十四条第五項第一号に規定する動産
家屋
A house as Article 341, item 3 defines it: a dwelling, shop, factory (including a power station or substation), warehouse or other building.
第三百四十一条第三号の家屋