Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A business cooperative or association (事業協同組合等) that, on its own application and that of its specified employers (特定事業主), the Minister of Health, Labour and Welfare has certified under Article 45-3, paragraph (1) as meeting, with them, the criteria listed there; the workers of its specified employers then count as its own for the employment duty and annual report of Article 43, paragraphs (1) and (7).
A decision a public prosecutor (検察官) makes under Article 11-2, item (ii), where an electronic or magnetic record in custody (保管電磁的記録) is of a kind listed in item (i) of that Article, not to permit copying, despite Article 123-2, paragraph (1) of the Code of Criminal Procedure as Article 222, paragraph (1) or Article 513, paragraph (6) of that Code applies it, of that record, of any covered electronic or magnetic record (対象電磁的記録) among the other records provided under the same order, or, where those other records cannot all be checked, of all of them.
A general incorporated association (一般社団法人) set up by installment sellers and the other businesses Article 35-18, paragraph (1) names and certified by the Minister of Economy, Trade and Industry, which makes rules for fair dealing and the proper management of credit card numbers, checks and guides its members' compliance, and handles complaints from users.
The first-stage course (前期課程) of a professional university (専門職大学) under the School Education Act.
The domestic source income (国内源泉所得) of a foreign corporation described in Article 138, paragraph (1), item (i): the income attributable to its permanent establishment (恒久的施設) in Japan, worked out as if the permanent establishment were an enterprise independent of the corporation.
特定有価証券
In Articles 163 to 166, the securities of a listed company, etc. (上場会社等) that are set out in Article 2, paragraph (1), items (v), (vii), (ix) or (xi) — other than those a Cabinet Order (政令) excludes — and other securities a Cabinet Order specifies.
適格機関投資家取得有価証券一般勧誘
A solicitation with a view to delivering existing securities (有価証券交付勧誘等) that a qualified institutional investor (適格機関投資家) makes to persons who are not qualified institutional investors, involving securities whose original solicitation fell under one of the cases listed in Article 4, paragraph (2) (in the cases in items (ii) and (iv), only securities acquired by qualified institutional investors left out of the count of persons solicited).
A person listed in Article 396, paragraph 1, item 1 — one liable, or appearing to be liable, for fixed assets tax (固定資産税) — whom an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
An expropriation, purchase, replotting disposition (換地処分), rights conversion (権利変換) or exchange under the items of Article 65, paragraph (1), by which a corporation acquires the assets in exchange (交換取得資産).
The period for investigating bankruptcy claims (破産債権) that the court sets under Article 31, paragraph (1), item (iii) when it makes the order commencing bankruptcy proceedings.
Short name for the Public Records and Archives Management Act (Act No. 66 of 2009).
In Article 83, dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations (投資法人), interest on foundation funds (基金利息), and distributions from investment trusts (other than bond investment trusts) and specified trusts issuing beneficiary certificates, as Article 24, paragraph (1) of the Income Tax Act lists them; where paid to a nonresident or foreign corporation, only those listed in Article 161, paragraph (1), item (ix) of that Act.
A primary insured person (第一号被保険者) whose premiums a municipality collects by special collection (特別徴収) under Article 135, paragraph (1), (2) or (3).
The head of the household (世帯) an insured person belongs to, who may make the insured person's notifications under Article 12, paragraph (1) — of becoming or ceasing to be insured, a change of category, name or address — on the insured person's behalf.
The book a mayor must prepare by 31 March each year, as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, listing for each house on the house tax ledgers (家屋課税台帳等) that can be subject to fixed assets tax (固定資産税) its location, house number, kind, structure, floor area and value for that year's tax, which is made available for inspection (縦覧).
Assets qualifying as management improvement equipment, etc. (経営力向上設備等) under Article 17, paragraph (3) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — limited to those a Ministry of Finance Order (財務省令) sets — that are listed in the business's certified management improvement plan (経営力向上計画) and are of a scale a Cabinet Order (政令) sets.
特定被保険者
An insured or former insured who, while insured, had a dependent spouse (被扶養配偶者) — a spouse who fell under Article 7, paragraph (1), item (iii) of the National Pension Act as the insured's spouse; after a divorce or similar event, the dependent spouse may ask for the standardized remuneration (標準報酬) for the specific period (特定期間) to be revised and decided.
特例法
Short name for the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).
違反者
In Article 174-2, a person who, in breach of Article 159, paragraph (2), item (i), carried out a series of purchases and sales of securities, etc. (有価証券売買等), or applied for or entrusted them.
The transactions listed in Article 467, paragraph (1), items (i) to (iv) that need approval at a shareholders meeting: transferring all or an important part of the company's business or certain shares in a subsidiary, taking over all of another company's business, and leasing or handing over the management of its whole business.