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Terms

head office, etc.

本店等(ほんてんとう)

Of a foreign corporation, its head office, etc. as defined in Article 138, paragraph (1), item (i): its head office, branches, factories and similar places a Cabinet Order (政令) specifies, other than its permanent establishment (恒久的施設) in Japan.

第百三十八条第一項第一号に規定する本店等

interest and similar income

利子等(りしとう)

Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act: interest on public and corporate bonds (公社債) and deposits, other than on bonds that were the separated interest part of a bond, and distributions from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts.

同法第二十三条第一項に規定する利子等

kindergarten

幼稚園(ようちえん)

In Article 40(10), a kindergarten as defined in Article 2(2) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律).

就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律(平成十八年法律第七十七号)第二条第二項に規定する幼稚園

employer

使用者(しようしゃ)

In Article 41, paragraph (1), item (iv), the person who pays an individual salary, etc. (給与等) or a retirement allowance, etc. (退職手当等) as the Income Tax Act defines them, where the individual is not an officer (役員) as the Corporation Tax Act defines one or another person a Cabinet Order (政令) sets.

当該個人が法人税法第二条第十五号に規定する役員その他政令で定める者に該当しない場合における当該支払をする者

head office, etc.

本店等(ほんてんとう)

Of a foreign corporation with a permanent establishment (恒久的施設) in Japan, its head office, branches, factories and similar places a Cabinet Order (政令) sets, other than that permanent establishment, as Article 138, paragraph (1), item (i) of the Corporation Tax Act defines them.

法人税法第百三十八条第一項第一号に規定する本店等

right of exploitation

利用権(りようけん)

In Article 63, paragraph (3) and Article 63-2, the right to use a work under a permission (許諾) the copyright owner has given under Article 63, paragraph (1), within the methods and conditions of that permission.

第一項の許諾に係る著作物を前項の規定により利用することができる権利

light road vehicle

軽車両(けいしゃりょう)

A device made to move on land by human or animal power without using rails or overhead wires, or a device made to be towed by one, of a kind a Cabinet Order (政令) specifies.

人力若しくは畜力により陸上を移動させることを目的として製作した用具で軌条若しくは架線を用いないもの又はこれにより牽引して陸上を移動させることを目的として製作した用具であつて、政令で定めるもの

burden charges

負担金(ふたんきん)

In Article 79-49, item (v) and Article 79-51, paragraph (1), the burden charges an investor protection fund (基金) collects and manages: those its member financial instruments business operators (金融商品取引業者) must pay into it under its operational rules (業務規程) to fund the investor protection fund money (投資者保護資金) (Article 79-64, paragraph (1)), and those an operator that has left the fund, other than under Article 79-28, paragraph (1), must pay toward the cost of the fund's work for operators about which it was notified before the operator left (Article 79-28, paragraph (4)).

第七十九条の二十八第四項及び第七十九条の六十四第一項に規定する負担金

partnership, etc.

組合等(くみあいとう)

In Article 165-2, a partnership formed under a partnership contract under Article 667, paragraph (1) of the Civil Code, an investment limited partnership under the Limited Partnership Act for Investment, a limited liability partnership under the Limited Liability Partnership Act, or a similar body a Cabinet Order (政令) specifies.

民法第六百六十七条第一項に規定する組合契約によつて成立する組合、投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合(以下この条において「投資事業有限責任組合」という。)若しくは有限責任事業組合契約に関する法律第二条に規定する有限責任事業組合(以下この条において「有限責任事業組合」という。)又はこれらの組合に類似する団体で政令で定めるもの

book-entry transfer business

振替業(ふりかえぎょう)

In Article 10, paragraph (2), item (x)-2, book-entry transfer business carried on as an account management institution (口座管理機関) under Article 2, paragraph (4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.

社債、株式等の振替に関する法律第二条第四項(定義)の口座管理機関として行う振替業

corporation, etc.

法人等(ほうじんとう)

In Article 65, a corporation (法人), or an organization without legal personality (法人でない団体) of the kind in Article 3-2, paragraph (1), item (i): one a Cabinet Office Order (内閣府令) treats as equivalent to a corporation.

法人及び第三条の二第一項第一号に掲げる法人でない団体

trust company

信託会社(しんたくがいしゃ)

A trust company as defined in Article 2, paragraph (2) of the Trust Business Act (Act No. 154 of 2004), one of the institutions at which money for shares may be paid in.

信託業法(平成十六年法律第百五十四号)第二条第二項に規定する信託会社

dissenting shareholders

反対株主(はんたいかぶぬし)

The shareholders who may demand that the company buy their shares at a fair price when it carries out a major action such as a merger, a business transfer or a share consolidation: chiefly those who gave notice of their opposition and voted against it, and those who could not vote on it.

次の各号に掲げる場合における当該各号に定める株主

indemnity agreement

補償契約(ほしょうけいやく)

An agreement by which a stock company promises to cover all or part of an officer's costs of dealing with suspected breaches of law or claims against them, or losses from compensating third parties, whose terms must be decided by the shareholders meeting or board of directors.

第四百三十条の二第一項に規定する補償契約

supervising organization

監理団体(かんりだんたい)

A supervising organization as defined in Article 2, paragraph (10) of the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees as it stood before Act No. 60 of 2024 amended it: a non-profit Japanese corporation that carries on the business of supervising technical intern training (実習監理) under a license under Article 23, paragraph (1) of that Act.

技能実習法第二条第十項に規定する監理団体

consular officers, etc.

領事官等(りょうじかんとう)

A consular officer of the detainee's country of nationality, or a lawyer acting (or about to act) as the detainee's legal representative or defense counsel — visitors whose meetings staff do not attend or record.

法第五十五条の五十六第一項に規定する領事官等

particulars of the public notice

公示事項(こうじじこう)

What service by public notice must announce: the name of the document, the name of the person it is to be served on, and that the Minister of Justice will hand it to that person at any time.

同項に規定する公示事項

serving customers

客の接待(きゃくのせったい)

Entertaining customers (接待) as defined in Article 2, paragraph (3) of the Act on Control and Improvement of Amusement Business: treating customers to hospitality in a way that creates an atmosphere of merriment.

風営法第二条第三項に規定する接待

the applicable period

対象期間(たいしょうきかん)

In an agreement under Article 36, the period, limited to one year, during which working hours may be extended, or work done on days off, under that Article.

この条の規定により労働時間を延長し、又は休日に労働させることができる期間をいい、一年間に限るものとする

evaluation treatment

評価療養(ひょうかりょうよう)

Evaluation treatment as defined in Article 63, paragraph (2), item (iii) of the Health Insurance Act: treatment using advanced medical technology, and other treatment, that the Minister of Health, Labour and Welfare specifies as needing to be evaluated, with a view to providing appropriate medical care efficiently, for whether it should be covered by medical treatment benefits (療養の給付) — other than patient-requested treatment (患者申出療養); Article 36, paragraph (2) leaves it out of this Act's medical treatment benefits.

健康保険法第六十三条第二項第三号に規定する評価療養