Search

公募公社債等運用投資信託（こうぼこうしゃさいとううんようとうししんたく）

A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.

…律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われた公社債等運用投資信託（法人税法第二条第二十九号ロ（２）に掲げる投…

緊急自動車（きんきゅうじどうしゃ）

A fire engine, ambulance or other motor vehicle a Cabinet Order (政令) specifies, while it is being driven on emergency duties as a Cabinet Order provides.

消防用自動車、救急用自動車その他の政令で定める自動車で、当該緊急用務のため、政令で定めるところにより、運転中のもの

国外事業所等（こくがいじぎょうしょとう）

In Article 69 (foreign tax credit), a domestic corporation's equivalent of a permanent establishment (恒久的施設) outside Japan, or something else a Cabinet Order (政令) specifies, through which it carries on business abroad.

国外にある恒久的施設に相当するものその他の政令で定めるもの

権利者（けんりしゃ）

In the subsection on investment management business that begins with Article 42, the persons for whom that business is carried on: the counterparty to a contract for managing a registered investment corporation's assets or to a discretionary investment contract (投資一任契約); holders of investment trust beneficiary certificates or other rights a Cabinet Order (政令) specifies, whose contributed money is being invested; and holders of trust beneficial interests, partnership-type rights or other rights a Cabinet Order specifies, whose contributed money is being invested mainly in securities or derivatives.

次の各号に掲げる業務の区分に応じ当該各号に定める者

行政機関（ぎょうせいきかん）

The organs of the national government this Act covers: bodies placed in the Cabinet (内閣) under an Act (法律), other than the Cabinet Office (内閣府) and the Disaster Management Agency (防災庁), and bodies placed under the Cabinet's jurisdiction; the Cabinet Office, the Imperial Household Agency (宮内庁) and the bodies provided for in Article 49, paragraphs (1) and (2) of the Act for Establishment of the Cabinet Office; the Disaster Management Agency; the bodies provided for in Article 3, paragraph (2) of the National Government Organization Act; the bodies under Articles 39, 40, 55 and 56 of the Act for Establishment of the Cabinet Office, Article 16, paragraph (2) of the Imperial Household Agency Act and Articles 8-2 and 8-3 of the National Government Organization Act, and the facility organs (施設等機関) under Article 15 of the Act that set up the Disaster Management Agency, that a Cabinet Order (政令) names, each counted as an organ of its own; and the Board of Audit (会計検査院).

次に掲げる機関

固定資産（こていしさん）

Land (including rights over land), depreciable assets, telephone subscription rights and other assets specified by Cabinet Order (政令), other than standing timber (山林).

土地（土地の上に存する権利を含む。）、減価償却資産、電話加入権その他の資産（山林を除く。）で政令で定めるもの

反則行為（はんそくこうい）

In Chapter IX, an offence under Chapter VIII that is listed in the left column of Appended Table 2 and was committed by the driver of a vehicle or streetcar (車両等); a Cabinet Order (政令) sets its categories.

前章の罪に当たる行為のうち別表第二の上欄に掲げるものであつて、車両等の運転者がしたもの

支払利子等（しはらいりしとう）

Interest on liabilities that a corporation pays (including payments a Cabinet Order (政令) treats as equivalent to interest), together with other costs or losses that a Cabinet Order specifies.

法人が支払う負債の利子（これに準ずるものとして政令で定めるものを含む。）その他政令で定める費用又は損失

組織再編成（そしきさいへんせい）

In Chapter VI-2, a corporate reorganization as Article 2-3, paragraph (1) defines it: a merger, company split, share exchange or other act concerning a company's organization that a Cabinet Order (政令) specifies.

第二条の三第一項に規定する組織再編成

適用除外事業者（てきようじょがいじぎょうしゃ）

A corporation whose average yearly income over the business years that ended within three years before the current business year began (their total income divided by their total number of months, times twelve) exceeds 1.5 billion yen, adjusted as a Cabinet Order (政令) sets where, for example, it was formed less than three years earlier or a merger, company split or in-kind contribution took place in those years, as Article 42-4, paragraph (19), item (viii) defines it.

…基準年度において合併、分割又は現物出資が行われたこと、基準年度において通算法人に該当することその他の政令で定める事由がある場合には、当該計算した金額につき当該事由の内容に応じ調整を加えた金額として政令で定めるところにより計算した金額）が十五億円を超える法人

第二種金融商品取引業（だいにしゅきんゆうしょうひんとりひきぎょう）

In Chapter III, the part of financial instruments business (金融商品取引業) that consists of carrying on, as a business, any of the acts listed in Article 28, paragraph (2), such as the public offering or private placement of the securities set out in Article 2, paragraph (8), item (vii), and dealing in and brokerage for rights treated as securities under Article 2, paragraph (2).

金融商品取引業のうち、次に掲げる行為のいずれかを業として行うこと

関連者（かんれんしゃ）

A corporation that has with the corporation of Article 59-3, paragraph (1) a relationship in which one of them holds directly or indirectly 50% or more of the other's issued shares or capital contributions (leaving out its own shares), or another special relationship a Cabinet Order (政令) sets.

…除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるもの

退職年金業務等（たいしょくねんきんぎょうむとう）

In Part 2, Chapter 3, on the corporation tax on retirement pension funds (退職年金等積立金), the businesses Article 84(1) lists of providing for and managing retirement pensions — such as trust, life insurance or life mutual aid business under contracts for the management of assets in defined benefit pension plans and funds, business under defined contribution pension and employees' asset-formation benefit contracts, the individual-type pension under the Defined Contribution Pension Act, and certain businesses of public officers' mutual aid associations and of the Promotion and Mutual Aid Corporation for Private Schools of Japan — and similar businesses a Cabinet Order (政令) sets.

…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をいう。以下この項、次項第七号及び第三項において同じ。）の運用及び当該運用に係る確定給…

有価証券の売付け等（ゆうかしょうけんのうりつけとう）

In Article 174-2, a sale of securities, or of commodities through a market derivatives transaction under Article 2, paragraph (21), item (i); a transaction under item (ii) of that paragraph in which one is the party that pays money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that grants the option; and other transactions a Cabinet Order (政令) specifies.

…ものに限る。）、同項第三号に掲げる取引（オプションを付与する立場の当事者となるものに限る。）その他の政令で定める取引

有価証券の買付け等（ゆうかしょうけんのかいつけとう）

In Article 174-2, a purchase of securities, or of commodities through a market derivatives transaction under Article 2, paragraph (21), item (i); a transaction under item (ii) of that paragraph in which one is the party that receives money if the actual figure exceeds the agreed figure; a transaction under item (iii) of that paragraph in which one is the party that acquires the option; and other transactions a Cabinet Order (政令) specifies.

…ものに限る。）、同項第三号に掲げる取引（オプションを取得する立場の当事者となるものに限る。）その他の政令で定める取引

引受人（ひきうけにん）

In this Act other than Chapter V, a person that, in a public offering or secondary distribution of securities, a private placement, or a solicitation for selling, etc. made only to professional investors, acquires all or part of the securities in order to have others acquire them, contracts to acquire whatever part no one else acquires, or, for share option certificates, contracts to acquire and exercise the options left unexercised.

…号ロに掲げる場合に該当するもの（取引所金融商品市場における有価証券の売買及びこれに準ずる取引その他の政令で定める有価証券の取引に係るものを除く。）をいう。以下同じ。）に際し、次の各号のいずれかを行う者

国外事業所等（こくがいじぎょうしょとう）

A resident's permanent establishment abroad, or something else of a kind a Cabinet Order (政令) specifies, through which the resident carries on business outside Japan.

国外にある恒久的施設に相当するものその他の政令で定めるもの

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets of a business that must be counted in stocktaking, as a Cabinet Order (政令) specifies, other than securities, cryptoassets and standing timber.

…の譲渡原価等の計算及びその評価の方法）に規定する暗号資産及び山林を除く。）で棚卸しをすべきものとして政令で定めるもの

収益事業（しゅうえきじぎょう）

In Chapter III (special provisions on the Corporation Tax Act), a profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business a Cabinet Order (政令) specifies that is carried on continuously from a place of business.

法人税法第二条第十三号に規定する収益事業

証券投資信託（しょうけんとうししんたく）

A securities investment trust as defined in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations, or a similar foreign investment trust.

投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託及びこれに類する外国投資信託