Search

管理侵害行為（かんりしんがいこうい）

In Article 21, paragraph (1), items (i) and (ii), stealing property, breaking into a facility, unauthorized computer access (不正アクセス行為) as defined in Article 2, paragraph (4) of the Act on Prohibition of Unauthorized Computer Access, or any other act that undermines the trade secret holder's (営業秘密保有者) control over its trade secrets.

財物の窃取、施設への侵入、不正アクセス行為（不正アクセス行為の禁止等に関する法律（平成十一年法律第百二十八号）第二条第四項に規定する不正アクセス行為をいう。）その他の営業秘密保有者の管理を害する行為

電気通信設備（でんきつうしんせつび）

Machines, apparatus, lines and other electrical facilities for carrying out telecommunications (電気通信), as defined in the Telecommunications Business Act.

電気通信事業法第二条第二号に規定する電気通信設備

課税対象所得（かぜいたいしょうしょとく）

For a resident, each kind of income for each year (各種所得, as Article 2, paragraph (1), item (xxi) of the Income Tax Act defines it); for a domestic corporation, its income for each business year; and for a nonresident or foreign corporation, the domestic source income (国内源泉所得) under Article 164, paragraph (1), item (i)(a) of the Income Tax Act or Article 141, item (i)(a) of the Corporation Tax Act that a Cabinet Order (政令) specifies.

第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得をいい、非居住者又は外国法人に…

特定法人情報（とくていほうじんじょうほう）

In Articles 40 and 42, information about a corporate number holder (法人番号保有者) that can be searched for by its corporate number (法人番号).

法人番号保有者に関する情報であって法人番号により検索することができるもの

基金事業交付額（ききんじぎょうこうふがく）

In Article 116, the amount an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) received during a specified period (特定期間) as grants from the prefecture's financial stability fund (財政安定化基金) under paragraph (1), item (i) of that Article.

後期高齢者医療広域連合が特定期間中に前項第一号の規定により交付を受けた額

労働者の募集を行う者等（ろうどうしゃのぼしゅうをおこなうものとう）

In Article 4, paragraph (6), items (i) and (iv), a person recruiting workers, a commissioned recruiter (募集受託者) as Article 39 defines it, or an employment placement service provider (職業紹介事業者) or another person a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

労働者の募集を行う者、募集受託者（第三十九条に規定する募集受託者をいう。第三号、第五条の三第一項、第五条の四第一項及び第二項並びに第五条の五第一項において同じ。）又は職業紹介事業…

特定組織再編成発行手続（とくていそしきさいへんせいはっこうてつづき）

In Chapter II, a procedure for issuing new securities during a corporate reorganization (組織再編成発行手続) 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 (4) — 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.

組織再編成発行手続のうち、当該組織再編成発行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、当該組織再編成発行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

電子決済手段等取引業の業務の種別（でんしけっさいしゅだんとうとりひきぎょうのぎょうむのしゅべつ）

The kinds of electronic payment instruments services (電子決済手段等取引業) a provider carries on, told apart as electronic payment instruments-related business (電子決済手段関連業務: exchanging or managing electronic payment instruments) and the business of the act in Article 2, paragraph (10), item (iv) (changing, on a funds transfer service provider's (資金移動業者) behalf, the amount its users can claim from it), which an application for registration under Article 62-4 must state.

電子決済手段関連業務及び第二条第十項第四号に掲げる行為に係る業務の種別

転入届（てんにゅうとどけ）

In Article 24-2, the first moving-in notification (最初の転入届): the first notification under Article 22, paragraph (1) that a person holding an Individual Number Card (個人番号カード) makes after filing a moving-out notification (転出届).

当該転出届をした日後その者が最初に行う第二十二条第一項の規定による届出

欠損金額（けっそんきんがく）

A loss as defined in Article 2, item 19 of the Corporation Tax Act: the amount by which a corporation's deductible expenses (損金) for a business year exceed its gross revenue (益金) for that year in computing its income.

同法第二条第十九号に規定する欠損金額

相互会社（そうごがいしゃ）

In Article 19, paragraph (1), item (ii) and Article 150, paragraph (6), item (iii), a mutual company as defined in Article 2, paragraph (5) of the Insurance Business Act (Act No. 105 of 1995): an association whose members are its policyholders, set up under that Act to carry on insurance business.

保険業法（平成七年法律第百五号）第二条第五項に規定する相互会社

基礎課税額（きそかぜいがく）

The part of national health insurance tax (国民健康保険税) levied to meet the costs of the national health insurance business that the municipality's national health insurance special account bears, leaving out the part of its payment to the prefecture that goes to the latter-stage elderly support payments, etc. (後期高齢者支援金等), the long-term care payment (介護納付金) and the children and child-rearing support levy (子ども・子育て支援納付金).

…高齢者支援金等、介護納付金及び子ども・子育て支援納付金の納付に要する費用に充てる部分を除く。次項第一号ヘ及び第二号ニにおいて同じ。）に充てるための国民健康保険税の課税額

課税済金額（かぜいずみきんがく）

Under the rules on controlled foreign companies, the taxable amounts (課税対象金額) and similar amounts of a foreign corporation already counted in a shareholder's income in earlier periods — the past three years for a resident, the business years beginning in the past ten years for a domestic corporation — that a Cabinet Order (政令) attributes to the shares it holds directly, less the dividends, etc. from that corporation already set against them.

同項第二号に掲げる金額

元引受契約（もとひきうけけいやく）

A contract made on a public offering or secondary distribution of securities under which a party acquires all or part of the securities from the issuer or holder (other than a financial instruments business operator or registered financial institution) in order to have others acquire them, undertakes to acquire whatever is left unacquired, or, for share option certificates (新株予約権証券), undertakes to acquire the certificates whose options acquirers do not exercise and exercise those options itself or through a third party.

有価証券の募集又は売出しに際して締結する次の各号のいずれかの契約

対象障害者（たいしょうしょうがいしゃ）

In Chapter III, Article 86, item (ii) and Articles 3 to 6 of the supplementary provisions (附則), a person with a physical disability, a person with an intellectual disability, or a person with a mental disability who holds a mental disability certificate (精神障害者保健福祉手帳) issued under Article 45, paragraph (2) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities.

…障害者、知的障害者又は精神障害者（精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）第四十五条第二項の規定により精神障害者保健福祉手帳の交付を受けているものに限る。第四節及び第七十九…

国内又は国外（こくないまたはこくがい）

In Chapter II (special provisions on the Income Tax Act), "in Japan" (国内) means the area where the Income Tax Act is in force and "outside Japan" (国外) the area outside it, as Article 2, paragraph (1), items (i) and (ii) of that Act define them.

それぞれ所得税法第二条第一項第一号又は第二号に規定する国内又は国外

特定関係法人（とくていかんけいほうじん）

In Article 166, paragraphs (1) and (2), a company a Cabinet Order (政令) specifies as controlling the asset management company (資産運用会社) of a listed investment corporation, etc. (上場投資法人等), or a corporation a Cabinet Order specifies among that asset management company's interested parties, etc. (利害関係人等) as defined in Article 201, paragraph (1) of the Act on Investment Trusts and Investment Corporations, as conducting, or having conducted, transactions that seriously affect the value of the specified assets (特定資産) the asset management company manages for the investment corporation.

次の各号のいずれかに該当する者

氏名の振り仮名（しめいのふりがな）

The kana showing how the characters of a person's surname and given name are read, as provided for in Article 13, paragraph (1), item (ii) of the Family Register Act.

戸籍法（昭和二十二年法律第二百二十四号）第十三条第一項第二号に規定する氏名の振り仮名

技能実習の目標（ぎのうじっしゅうのもくひょう）

In Article 8, paragraph (2) and Article 9, the goals a technical intern training plan sets for the trainee to reach by the end of the training, such as passing a trade skills test (技能検定) under the Vocational Abilities Development Promotion Act or a technical intern training evaluation examination (技能実習評価試験).

技能実習を修了するまでに職業能力開発促進法（昭和四十四年法律第六十四号）第四十四条第一項の技能検定（次条において「技能検定」という。）又は主務省令で指定する試験（次条及び…

特定継続的役務（とくていけいぞくてきえきむ）

Services a Cabinet Order (政令) specifies that are provided continuously for payment in everyday transactions, where customers are drawn in with the promise of a personal goal — improving their appearance, knowledge or skills, or another goal concerning their body, mind or circumstances — and whether that goal will be achieved is by nature uncertain.

国民の日常生活に係る取引において有償で継続的に提供される役務であつて、次の各号のいずれにも該当するものとして、政令で定めるもの