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Terms

financial instruments futures transaction, etc.

金融商品先物取引等(きんゆうしょうひんさきものとりひきとう)

In Article 41-14, paragraph (1), item (ii), transactions listed in Article 2, paragraph (21), items (i) to (iii) of the Financial Instruments and Exchange Act that are market derivatives transactions (市場デリバティブ取引) of a kind a Cabinet Order (政令) sets, or transactions listed in paragraph (22), items (i) to (iv) of that Article that are over-the-counter derivatives transactions (店頭デリバティブ取引) made with a financial instruments business operator or registered financial institution (登録金融機関), excluding in each case options to bring about certain other transactions and transactions in crypto assets, etc. (暗号等資産) or certain financial indicators (金融指標).

金融商品取引法第二条第二十一項第一号から第三号までに掲げる取引(同号に掲げる取引にあつては、同項第四号から第六号までに掲げる取引を成立させることができる権利に係るものを除く。)で同項に規定する市場デリバティブ取引(同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。)に該当するもののうち政令で定めるもの又は同法第二条第二十…

adjusted creditable amount

調整税額控除可能額(ちょうせいぜいがくこうじょかのうがく)

For a past business year in which a group tax sharing corporation applied the experimental research credit and Article 42-4, paragraph (8), item (vi) or (vii) then applied, the smaller of the item (iii)(a) amount for that year and the item (iii)(b) amount less what item (vii) added to corporation tax.

当該過去適用事業年度における同項第三号イに掲げる金額と当該過去適用事業年度における同号ロに掲げる金額から当該内国法人又は他の適用内国…

multinational enterprise group

多国籍企業グループ(たこくせききぎょうぐるーぷ)

An enterprise group (企業グループ) whose constituent companies, etc. (構成会社等) are resident in two or more countries or regions, or another group a Cabinet Order (政令) specifies.

企業グループのうち、その企業グループの構成会社等の居住地国が二以上あるものその他政令で定めるもの

amount of covered interest payments, etc.

対象支払利子等の額(たいしょうしはらいりしとうのがく)

The amount of interest payments and similar payments (支払利子等) other than the excluded ones (対象外支払利子等の額), as Article 66-5-2(2)(i) defines it — the interest that counts toward the limit on deducting interest.

前条第二項第一号に規定する対象支払利子等の額

company surviving the absorption-type merger, etc.

吸収合併存続会社等(きゅうしゅうがっぺいそんぞくがいしゃとう)

A company surviving an absorption-type merger as defined in Article 749, paragraph (1) of the Companies Act, or a company incorporated through a consolidation-type merger as defined in Article 753, paragraph (1) of that Act.

会社法第七百四十九条第一項に規定する吸収合併存続会社又は同法第七百五十三条第一項に規定する新設合併設立会社

return of a motor vehicle inspection certificate

自動車検査証の返付(じどうしゃけんさしょうのへんぷ)

In Article 51-7, the return of a motor vehicle inspection certificate (自動車検査証) under Article 62, paragraph (2) of the Road Transport Vehicle Act (including as applied under Article 67, paragraph (4) of that Act) or Article 22-2, paragraph (3) of the Comprehensive Special Zones Act.

道路運送車両法第六十二条第二項(同法第六十七条第四項において準用する場合を含む。)又は総合特別区域法(平成二十三年法律第八十一号)第二十二条の二第三項の規定による自動車検査証の返付

person in charge of on-site measures

現場措置業務実施者(げんばそちぎょうむじっししゃ)

The person a specified automated operation provider (特定自動運行実施者) must designate under Article 75-19, paragraph (3) when the operation is watched from a remote site under Article 75-20, paragraph (1), item (i), who goes to the scene of a traffic accident and takes the measures needed there to prevent danger on the road.

第七十五条の十九第三項に規定する現場措置業務実施者

specified financial index administrator

特定金融指標算出者(とくていきんゆうしひょうさんしゅつしゃ)

A person carrying on specified financial index administration services (特定金融指標算出業務) whom the Prime Minister has designated under Article 156-85, paragraph (1), on finding that securing the proper performance of that business is necessary for the public interest or investor protection.

第百五十六条の八十五第一項に規定する特定金融指標算出者

international cooperative emission reductions

国際協力排出削減量(こくさいきょうりょくはいしゅつさくげんりょう)

In Article 10, paragraph (2), item (xiv) and Article 11, item (iv), international cooperative emission reductions as defined in Article 2, paragraph (8) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998), and anything similar to them.

地球温暖化対策の推進に関する法律(平成十年法律第百十七号)第二条第八項(定義)に規定する国際協力排出削減量その他これに類似するもの

home-based work unit adjustment amount

在宅就業単位調整額(ざいたくしゅうぎょうたんいちょうせいがく)

An amount set by a Cabinet Order (政令), not more than the unit adjustment amount (単位調整額) of Article 50, paragraph (2), from which the special monetary adjustment for home-based workers with disabilities (在宅就業障害者特例調整金) is calculated and by which it is capped.

第五十条第二項に規定する単位調整額以下の額で政令で定める額

wholly owned subsidiary company resulting from the share exchange, etc.

株式交換等完全子会社(かぶしきこうかんとうかんぜんこがいしゃ)

A stock company that certain former shareholders (旧株主) may still ask, under Article 847-2, to file an action to enforce the liability of its officers and others for causes that arose before the change: the company itself, where its share exchange or share transfer gave those shareholders shares of its wholly owning parent company that they still hold, or the stock company that survived an absorption-type merger in which their company disappeared, where they received and still hold shares of the survivor's wholly owning parent company.

第八百四十七条の二第一項に規定する株式交換等完全子会社

business opportunity sales transaction

業務提供誘引販売取引(ぎょうむていきょうゆういんはんばいとりひき)

A business opportunity sales transaction as defined in Article 51, paragraph (1) of the Act on Specified Commercial Transactions: a transaction (including a change in its terms) in which a person carrying on business opportunity sales (業務提供誘引販売業) sells goods or provides services, or arranges either, to someone drawn in by the prospect of profit from work using them, and which involves a specified burden (特定負担) for that person.

同項に規定する業務提供誘引販売取引

regional medical coordination promotion corporation

地域医療連携推進法人(ちいきいりょうれんけいすいしんほうじん)

A general incorporated association that has received approval for medical coordination promotion (医療連携推進認定) from the prefectural governor under Article 70, paragraph (1), and must use the words 地域医療連携推進法人 (regional medical coordination promotion corporation) in its name.

第七十条の五第一項に規定する地域医療連携推進法人

community-based integrated care system

地域包括ケアシステム(ちいきほうかつけあしすてむ)

The community-based integrated care system as defined in Article 2, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities: arrangements, suited to each area, that comprehensively secure medical care, long-term care, prevention of the need for long-term care or support, housing and support for independent daily life, so that older people can as far as possible live independently, as they are able, in the community they know.

地域における医療及び介護の総合的な確保の促進に関する法律第二条第一項に規定する地域包括ケアシステム

existing house meeting earthquake resistance standards

耐震基準適合既存住宅(たいしんきじゅんてきごうきぞんじゅうたく)

An existing house (既存住宅) — a house of a kind a Cabinet Order (政令) specifies, other than a newly built one no one has yet lived in — that a Cabinet Order specifies as meeting the earthquake resistance standards (耐震基準) a Cabinet Order sets.

…でまだ人の居住の用に供されたことのないもの以外の住宅で政令で定めるものをいう。第七十三条の二十四第三項において同じ。)のうち地震に対する安全性に係る基準として政令で定める基準(第七十三条の二十七の二第一項において「耐震基準」という。)に適合するものとして政令で定めるもの

organization implementing individual-enterprise-type technical intern training

企業単独型実習実施者(きぎょうたんどくがたじっしゅうじっししゃ)

An individual or corporation that carries out individual-enterprise-type technical intern training (企業単独型技能実習) — training of staff from its own offices abroad or those of a closely related foreign organization — under a technical intern training plan (技能実習計画) accredited under Article 8, paragraph (1).

実習認定(第八条第一項の認定(第十一条第一項の規定による変更の認定があったときは、その変更後のもの)をいう。以下同じ。)を受けた第八条第一項に規定する技能実習計画に基づき、企業単独型技能実習を行わせる者

temporary difference adjustment allowance

一時差異等調整引当額(いちじさいとうちょうせいひきあてがく)

In Article 18, the amount shown separately as a temporary difference adjustment allowance (一時差異等調整引当額) under Article 39, paragraph (3) or (6) of Cabinet Office Order No. 47 of 2006 on the accounting of investment corporations, as Article 2, paragraph (2), item (xxx) of that Cabinet Office Order (内閣府令) defines it.

投資法人の計算に関する規則(平成十八年内閣府令第四十七号)第三十九条第三項後段又は第六項後段(純資産の部の区分)の規定により同令第二条第二項第三十号(定義)に規定する一時差異等調整引当額として区分して表示される金額

designated facility covered by public aid providing long-term care to the elderly

指定介護老人福祉施設(していかいごろうじんふくししせつ)

In Article 40-3, a designated facility covered by public aid providing long-term care to the elderly as defined in Article 48, paragraph (1), item (i) of the Long-Term Care Insurance Act: a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設) that a prefectural governor has designated.

介護保険法(平成九年法律第百二十三号)第四十八条第一項第一号(施設介護サービス費の支給)に規定する指定介護老人福祉施設

amount of consideration or contract figure

対価の額又は約定数値(たいかのがくまたはやくじょうすうち)

In Article 90-5, paragraph (1), items (ii) and (iv), the amount of consideration or contract figure listed in Article 100, paragraph (1), item (v) of Cabinet Office Order No. 52 of 2007 on financial instruments business and related matters, among the items common to the documents to be delivered when a contract is concluded.

金融商品取引業等に関する内閣府令(平成十九年内閣府令第五十二号)第百条第一項第五号(有価証券の売買その他の取引又はデリバティブ取引等に係る契約締結時等交付書面の共通記載事項)に掲げる対価の額又は約定数値

administrator for unclaimed building

所有者不明建物管理人(しょゆうしゃふめいたてものかんりにん)

In Article 264-8, the administrator of an unclaimed building whom the court must appoint, under paragraph (4) of that Article, in an administration order for an unclaimed building (所有者不明建物管理命令).

第四項に規定する所有者不明建物管理人