Search

Search provisions, jump to a law or an article

Search

検索(けんさく)

Searched the Japanese text of the laws as today. Type English to search the English translations instead.

Terms

special application year

申請特例年度(しんせいとくれいねんど)

The first business year for which a parent corporation applying under Article 64-9, paragraph (7) seeks the approval for group tax sharing (通算承認) and the application of the group tax sharing rules, as Article 64-9, paragraph (9) defines it.

第六十四条の九第九項に規定する申請特例年度

executive officer

業務執行役員(ぎょうむしっこうやくいん)

In Article 34, paragraph (1), item (iii), an officer (役員) who executes the corporation's business, of the kinds a Cabinet Order (政令) specifies.

業務を執行する役員として政令で定めるもの

corporation in a controlling interest

支配関係法人(しはいかんけいほうじん)

In Article 57, paragraph (4), a corporation with which the domestic corporation has a controlling interest (支配関係).

当該内国法人との間に支配関係がある法人

accrual basis

発生時換算法(はっせいじかんさんほう)

In Article 61-9, the method of converting foreign currency assets, etc. (外貨建資産等) held at the end of a business year into yen at the exchange rate used to convert the transaction that gave rise to them, or, where that yen amount was fixed by a foreign exchange futures contract, etc. (先物外国為替契約等), at that fixed amount.

事業年度終了の時(以下この号において「期末時」という。)において有する外貨建資産等について、前条第一項の規定により当該外貨建資産等の取得又は発生の基因となつた外貨建取引の金額の円換算額への換算に用…

interim period concerned

当該中間期間(とうがいちゅうかんきかん)

In the refund of tax by carrying back a loss caused by a disaster (Article 80, paragraph (5), and Article 144-13, paragraph (11), also as read by the supplementary provisions (附則) of Act No. 4 of 2017), an interim period ending within six months after the day of a disaster for which the corporation files an interim return based on provisional accounts (仮決算の中間申告書).

第十一項に規定する中間期間

public corporation managed road

公社管理道路(こうしゃかんりどうろ)

In Article 76-4 and Article 76-6, paragraphs (8) and (9), a road that a local road public corporation maintains, repairs and restores after disasters under Article 14 of the Act on Special Measures concerning Road Construction and Improvement, or does so with a permission under Article 15, paragraph (1) of that Act.

地方道路公社(地方道路公社法(昭和四十五年法律第八十二号)第一条の地方道路公社をいう。以下同じ。)が道路整備特別措置法第十四条の規定により維持、修繕及び災害復旧を行い、又は同法第十五条第一項の許可を受けて維持、修繕及び災害復旧を行う道路

identifying particulars

個人識別事項(こじんしきべつじこう)

In Article 3, a person's name and date of birth, or name and address, as stated in a copy of their certificate of residence (住民票の写し) or a certificate of what it records, as defined in Article 12, paragraph (1), item (ii) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014).

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施行令(平成二十六年政令第百五十五号)第十二条第一項第二号に規定する個人識別事項

category II participant

第二号加入者(だいにごうかにゅうしゃ)

A participant of the individual-type pension plan (個人型年金加入者) who is a person listed in Article 62, paragraph (1), item (ii): a category 2 insured person under the National Pension Act (第二号被保険者), other than a participant of a corporate-type pension plan who pays their own contributions to it or another person a Cabinet Order (政令) specifies.

個人型年金加入者であって、同項第二号に掲げるもの

administrative agent organization

事務代行団体(じむだいこうだんたい)

An organization doing administrative work on employers' behalf as defined in Article 14, paragraph 2 of the Workers' Property Accumulation Promotion Act, to which a small or medium-sized employer may entrust the work on employees' property accumulation housing or pension savings contracts.

第四条の二第一項又は前条第一項に規定する事務代行団体

designated acquisition period

取得指定期間(しゅとくしていきかん)

The designated acquisition period as Article 37-5, paragraph (2) applies the rule of Article 37, paragraph (4): for an individual who sold an asset under Article 37-5, the period from 1 January to 31 December of the year after the sale, extendable with the tax office's approval to a day within two years after that 31 December.

同条第二項に規定する取得指定期間

specified share distribution

特定株式分配(とくていかぶしきぶんぱい)

In Article 37-14-3(6), a share distribution (株式分配, as Article 2(xii-15-2) of the Corporation Tax Act defines it) in which the shareholders, etc. of the corporation making the distribution in kind receive nothing but shares of the wholly owned foreign subsidiary (外国完全子法人), given in proportion to their holdings.

法人税法第二条第十二号の十五の二に規定する株式分配で、同条第十二号の五の二に規定する現物分配法人の株主等に外国完全子法人の株式以外の資産が交付されなかつたもの…

special specified acquisition

特別特定取得(とくべつとくていしゅとく)

As paragraph (12) defines: an acquisition, etc. of a home (住宅の取得等) whose price or cost includes consumption tax charged at the rate set by Article 3 of Act No. 68 of 2012, the 2012 reform of the tax system to secure stable funding for social security, together with the local consumption tax charged on it.

前項に規定する特別特定取得

other group tax sharing corporation

他の通算法人(たのつうさんほうじん)

Another domestic corporation that, on the day the defining provision fixes (such as the last day of the corporation's covered or applicable business year), has a group tax sharing full controlling interest (通算完全支配関係) with the corporation.

当該内国法人の当該適用事業年度終了の日(以下この項において「基準日」という。)において当該内国法人との間に通算完全支配関係がある他の内国法人

liquor sales outlet

酒類の販売場(しゅるいのはんばいじょう)

A sales outlet (販売場) — a place where a liquor sales business is carried on continuously — for which a sales business licence (販売業免許) under Article 9, paragraph (1) of the Liquor Tax Act has been granted; one run by a liquor manufacturer that meets requirements such as being close to its liquor manufacturing site, set by Cabinet Order (政令), is treated as a manufacturing site for Article 87-6.

酒税法第九条第一項に規定する販売業免許を受けた販売場

rights management information

権利管理情報(けんりかんりじょうほう)

Information on the moral rights of authors, copyright, print rights or the rights in Article 89, paragraph (1) to (4) (copyright, etc., 著作権等), recorded or transmitted by electronic or magnetic means (電磁的方法) together with a work, performance, phonogram, or the sounds or images of a broadcast or cablecast, that identifies the work, its right holders or other matters a Cabinet Order (政令) sets, states the terms of use on which permission is given, or allows these to be identified when checked against other information; excluding information not used for computerised rights management, such as tracking use or handling permissions.

第十七条第一項に規定する著作者人格権若しくは著作権、出版権又は第八十九条第一項から第四項までの権利(以下この号において「著作権等」という。)に関する情報であつて、イからハま…

Family Register Related Information

戸籍関係情報(こせきかんけいじょうほう)

Information, specified by Ministry of Justice Order (法務省令) as information to be provided under Article 19, item (viii) or (ix), that can be produced by computer processing of the duplicate copies (副本) of family registers (戸籍) or removed family registers (除かれた戸籍) kept on magnetic disk — such as whether a person recorded there has a parent-child or other family relationship with another, or about marriage and the forming of other family relationships — and that contains an information provision personal identification code (情報提供用個人識別符号).

戸籍又は除かれた戸籍(戸籍法第百十九条の規定により磁気ディスク(これに準ずる方法により一定の事項を確実に記録することができる物を含む。)を…

amount required for security deposit for providing funds transfer services

要履行保証額(ようりこうほしょうがく)

As used in Article 43, paragraph (1), for each type of funds transfer services, the total of the outstanding obligations (未達債務) on each business day and the cost of the procedure for exercising the right in Article 59, paragraph (1), each calculated as a Cabinet Office Order (内閣府令) provides; for type III funds transfer services of a provider under Article 45-2, paragraph (1), the outstanding obligations are first reduced by the share the deposit management rate (預貯金等管理割合) sets; where that total is no more than an amount a Cabinet Order (政令) sets for small providers, that amount instead.

…る債務の額であって内閣府令で定めるところにより算出した額をいう。以下この章において同じ。)と第五十九条第一項の権利の実行の手続に関する費用の額として内閣府令で定めるところにより算出した額の合計額(第四十…

driving record information

運転経歴情報(うんてんけいれきじょうほう)

In Article 105-2 and the following Article, information showing, by driving record category (運転経歴区分), a person's driving history for the five years before their license was revoked at their request under Article 104-4, paragraph (2) or lapsed under Article 105, which they may apply to have recorded on their Individual Number Card (個人番号カード).

第百四条の四第二項の規定による免許の取消しを受けた日又は免許が前条の規定により効力を失つた日前五年間の自動車等の運転に関する経歴について、運転経歴区分により示した情報

investment management business, etc.

投資運用業等(とうしうんようぎょうとう)

In Article 2, paragraphs (43) and (44) and Article 66-80, paragraph (2), investment management business (投資運用業) as defined in Article 28, paragraph (4); specially permitted services for qualified institutional investors, etc. (適格機関投資家等特例業務) under Article 63, paragraph (2) that consist in the act in Article 63, paragraph (1), item (ii); or specially permitted services for foreign investors, etc. (海外投資家等特例業務) under Article 63-8, paragraph (1) that consist in the act in its item (i).

投資運用業(第二十八条第四項に規定する投資運用業をいう。)、適格機関投資家等特例業務(第六十三条第二項に規定する適格機関投資家等特例業務をいい、同条第一項第二号に掲げる行為を行うものに限る。)又は海外投資家等特例業務(第六十三条の八第一項に規定する海外投資家等特例業務をいい、同項第一号に掲げる行為を行うものに限る。)

regulated securities

特定有価証券(とくていゆうかしょうけん)

Securities that a Cabinet Order (政令) specifies as ones for which the information that materially affects investors' decisions is information on the asset management or similar business their issuer carries on, as Article 5, paragraph (1) defines them.

第五条第一項に規定する特定有価証券