Search

資産管理運用機関等（しさんかんりうんようきかんとう）

An asset management and investment institution or fund (資産管理運用機関等) of a defined benefit corporate pension plan (確定給付企業年金), as Article 30, paragraph (3) of the Defined-Benefit Corporate Pension Act provides: the body that pays that plan's benefits to those who claim them once they have been awarded.

確定給付企業年金法第三十条第三項に規定する資産管理運用機関等

株式移転完全子法人（かぶしきいてんかんぜんこほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a wholly owned subsidiary corporation in a share transfer as defined in Article 2, item (xii)-6-5 of the Corporation Tax Act: a corporation whose shareholders, through a share transfer (株式移転), had the corporation newly formed by it acquire their shares in it.

法人税法第二条第十二号の六の五に規定する株式移転完全子法人

調整前事業所得税額（ちょうせいまえじぎょうしょとくぜいがく）

The amount a Cabinet Order (政令) specifies as the income tax on an individual's business income, against which the caps on the special income tax credits are set.

第十条第八項第四号に規定する調整前事業所得税額

外国合併親法人株式（がいこくがっぺいおやほうじんかぶしき）

Shares of a foreign parent corporation of the merging corporation (外国合併親法人), as defined in Article 37-14-3, paragraph (6), item (ii).

同項第二号に規定する外国合併親法人の株式

利子税特例基準割合（りしぜいとくれいきじゅんわりあい）

The rate set in Article 93, paragraph (2): the average lending rate (平均貸付割合), which the Minister of Finance announces from banks' short-term lending rates, plus 0.5 percent a year.

第二項に規定する利子税特例基準割合

有価証券の元引受け（ゆうかしょうけんのもとひきうけ）

In Chapter III, an underwriting of securities (Article 2, paragraph (8), item (vi)) that takes one of these forms: acquiring all or part of the securities from their issuer or holder in order to have others acquire them; contracting with the issuer or holder to acquire whatever part of the securities no one else acquires; or, for share option certificates, contracting with the issuer or holder to acquire the certificates whose options their acquirers do not exercise and to exercise those options oneself or have a third party do so.

第二条第八項第六号に規定する有価証券の引受けであつて、次の各号のいずれかに該当するもの

株式会社商品取引所（かぶしきがいしゃしょうひんとりひきじょ）

In Article 142, an incorporated commodity exchange as defined in Article 2, paragraph (6) of the Commodity Derivatives Transaction Act.

商品先物取引法第二条第六項に規定する株式会社商品取引所

特別加入非業務災害率（とくべつかにゅうひぎょうむさいがいりつ）

In Article 12, paragraph (3) and Article 20, paragraphs (1) and (2), the non-industrial injury rate (非業務災害率) less the rate the Minister of Health, Labour and Welfare sets under Article 13 in view of the cost of the benefits for second medical examination, etc. (二次健康診断等給付); it is the rate applied to the Class I special enrollment insurance premiums (第一種特別加入保険料).

非業務災害率から第十三条の厚生労働大臣の定める率を減じた率

譲渡制限付新株予約権（じょうとせいげんつきしんかぶよやくけん）

In Article 54-2(1), share options (新株予約権) with restrictions on transfer or other conditions attached, of the kinds a Cabinet Order (政令) sets.

譲渡についての制限その他の条件が付されている新株予約権として政令で定めるもの

通算開始直前事業年度（つうさんかいしちょくぜんじぎょうねんど）

In Article 64-11(1) and (2), the business year of a domestic corporation that includes the day before its parent corporation's first group tax sharing business year (最初通算事業年度) begins — that is, the first business year ending on or after the day the group tax sharing approval takes effect — or, for a corporation subject to fair valuation (時価評価法人) under Article 64-9(10)(i), the last day of that first business year.

当該最初通算事業年度開始の日の前日（当該内国法人が第六十四条の九第十項第一号に規定する時価評価法人である場合には、当該最初通算事業年度終了の日）の属する当該内国法人の事業年度

通算加入直前事業年度（つうさんかにゅうちょくぜんじぎょうねんど）

In Article 64-12(1), the business year of another domestic corporation joining a group that includes the day before its group tax sharing approval (通算承認) takes effect.

当該他の内国法人について通算承認の効力が生ずる日の前日の属する当該他の内国法人の事業年度

株式交換等完全子法人（かぶしきこうかんとうかんぜんこほうじん）

In Chapter III (special provisions on the Corporation Tax Act), a wholly owned subsidiary corporation in a share exchange or similar act as defined in Article 2, item (xii)-6-2 of the Corporation Tax Act: a corporation whose shareholders had another corporation acquire their shares in it by a share exchange (株式交換), or the target corporation (対象法人) of one of the other acts that item (xii)-16 counts as a share exchange, etc. (株式交換等) — a resolution to acquire a whole class of shares, a share consolidation or a demand for the sale of all shares — by which it comes under the full control (完全支配関係) of its largest shareholder or of the one shareholder making the demand.

法人税法第二条第十二号の六の二に規定する株式交換等完全子法人

直接保有の株式等の数（ちょくせつほゆうのかぶしきとうのかず）

The number of shares or the amount of capital contributions of a foreign corporation that a resident holds, as Article 40-5, paragraph (1), item (i) defines it.

第四十条の五第一項第一号に規定する直接保有の株式等の数

組合等損失超過合計額（くみあいとうそんしつちょうかごうけいがく）

For a corporation, the excess partnership losses, etc. (組合等損失超過額) of its earlier business years, totalled for each partnership business or trust, counting only those for which it has filed final returns (確定申告書) every year since the year they were disallowed, less any part already deducted in an earlier year under Article 67-12, paragraph (2).

…適用を受けた事業年度（以下この号において「適用年度」という。）から前事業年度まで連続して法人税法第二条第三十一号に規定する確定申告書（以下この号において「確定申告書」という。）の提出をしている場合（適用…

技術的保護手段の回避（ぎじゅつてきほごしゅだんのかいひ）

In Article 30, paragraph (1), item (ii), Article 113, paragraph (7) and Article 120-2, items (i) and (ii), removing or altering the signal of a technological protection measure (技術的保護手段) or otherwise interfering with its effect (except as a technical side effect of converting a recording or transmission format), or restoring sounds or images converted to need a particular conversion, so that an act the measure prevents becomes possible or an act it deters no longer meets an obstacle, unless done in line with the will of the right holders.

第二条第一項第二十号に規定する信号の除去若しくは改変その他の当該信号の効果を妨げる行為（記録又は送信の方式…

特定自動運行主任者等（とくていじどううんこうしゅにんしゃとう）

The specified automated operation supervisor (特定自動運行主任者) and other staff members carried on board a motor vehicle for specified automated operation (特定自動運行用自動車) under Article 75-20, paragraph (1), item (ii), who must give first aid and take other necessary measures at once when that vehicle is involved in a traffic accident.

第七十五条の二十三第三項に規定する特定自動運行主任者等

特定登録金融機関業務（とくていとうろくきんゆうきかんぎょうむ）

The business a registered financial institution (登録金融機関) carries on under its registration under Article 33-2 and business incidental to it, together with the specified financial instruments business (特定金融商品取引業務) others carry on for it and the business in the acts of Article 2, paragraph (11), items (i) to (iv) that financial instruments intermediary service providers (金融商品仲介業者) carry on for it.

第百五十六条の三十八第六項に規定する特定登録金融機関業務

特定証券金融会社業務（とくていしょうけんきんゆうがいしゃぎょうむ）

The business a securities finance company (証券金融会社) carries on under Article 156-27, paragraph (1), items (i), (iii) and (iv).

第百五十六条の三十八第七項に規定する特定証券金融会社業務

市町村介護保険事業計画（しちょうそんかいごほけんじぎょうけいかく）

A plan each municipality draws up, in line with the basic guidelines (基本指針), for the smooth provision of insurance benefits in the long-term care insurance it runs, covering three years at a time (Article 117, paragraph (1)).

第百十七条第一項に規定する市町村介護保険事業計画

二事業費充当徴収保険率（にじぎょうひじゅうとうちょうしゅうほけんりつ）

The part of the employment insurance rate (雇用保険率) that corresponds to the costs of the employment stabilization programs (雇用安定事業) and capability development programs (能力開発事業, only those under Article 63 of the Employment Insurance Act) under the Employment Insurance Act: 3.5 per 1,000, or 4.5 per 1,000 for the construction businesses of Article 12, paragraph (4), item (i), sub-item (c), unless changed under paragraph (10) or (11) of that Article.

雇用保険率のうち雇用保険法の規定による雇用安定事業及び能力開発事業（同法第六十三条に規定するものに限る。）に要する費用に対応する部分の率