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Terms
In Article 35-3-12, a sales or service contract involving the intermediation of individual credit purchases, made in a case listed in Article 35-3-10, paragraph (1), that is one of the contracts listed in Article 9-2, paragraph (1) or Article 24-2, paragraph (1) of the Act on Specified Commercial Transactions.
A motor vehicle (自動車) as defined in Article 145, or a light motor vehicle, etc. (軽自動車等) as defined in Article 442, item 1 — a motorized bicycle, light motor vehicle, small special motor vehicle or two-wheeled small motor vehicle.
還付金等
A refund (還付金) or an overpayment or payment by mistake (過誤納金) of the kinds listed in Article 17-2-2, paragraph 1, to which the provisions on applying such sums to other amounts due (充当) that paragraph names do not apply.
In Article 2, deposits or savings (預貯金) or jointly managed trusts (合同運用信託) placed by schoolchildren, other than those described in Article 9, paragraph (1), item (i) of the Income Tax Act or Article 33 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (on tax-exempt deposits and savings).
In Article 2-2, paragraph (2), a facility for parking the car or other vehicle a person commutes by, meeting requirements a Ministry of Finance Order (財務省令) sets such as being near the workplace or a station or stop on the commuting route, as Article 20-2, item (iii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names it.
The matters stated in an application for a confirmation of tax exemption for minors (未成年者非課税適用確認書) filed with a financial instruments business operator, etc. — together with the applicant's individual number (個人番号) where the applicant has already notified it — which the business office passes on to its tax office.
The compensation, consideration or settlement money (清算金) described in Article 64, paragraph (1) or Article 65, paragraph (1), item (i) or (ii) that a corporation receives through expropriation or a replotting disposition, etc. (換地処分等), including what it is paid when a request to acquire part of a building facility is withdrawn.
告知等の日
In Article 7, paragraphs (2) and (4), the day on which a person shows documents under Article 10, paragraph (2) of the Income Tax Act, gives notice under paragraph (5) of that Article, or shows documents under Article 43, paragraph (1) or Article 47, paragraph (2) of the Order for Enforcement of the Income Tax Act, for the tax exemption on small savings of persons with disabilities and others.
Three years — the longest a client (派遣先) may continuously receive worker dispatch (労働者派遣) from a staffing provider (派遣元事業主) for the work at each of its places of business or other places of assigned work, subject to the exceptions Article 40-2, paragraph (1) lists and to extension under paragraph (3).
国内源泉所得
In Article 89, the domestic source income (国内源泉所得) listed in Article 161, paragraph (1), items (vi), (vii) and (x) to (xiii) of the Income Tax Act.
The unlimited liability partner (無限責任組合員) of the investment partnership under an investment partnership contract (投資組合契約) who handles the distribution of the domestic source income listed in Article 161, paragraph (1), item (iv) of the Income Tax Act, through whom a nonresident or foreign corporation submits its return for the special provision (特例適用申告書) under Article 41-21.
A company that became a holding company with a bank as its subsidiary company through an event other than the transactions or acts in Article 52-17, paragraph (1); it must notify the Prime Minister within three months after the end of the business year in which the event occurred.
Short name, in Article 38, paragraph (5), for the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985).
基金事業借入金
Money a municipality (市町村) has borrowed from the prefecture (都道府県) under Article 147, paragraph (1), item (ii), as a loan from its financial stabilization fund (財政安定化基金).
違反金支払命令
In Article 49, the court's order under paragraph (1) of that Article that a person who has breached, or is likely to breach, an order for interim measures (暫定保全措置命令) of the kinds in Article 24, paragraph (1), items (i), (ii), (iv) and (v) pay the petitioner a sum of money the court considers reasonable — where it finds only that a breach is likely, a payment due on condition that the person breaches the order. It is made once an enforcement approval order (執行等認可決定) on that order for interim measures is final, or at the same time as that approval order, and in that case becomes final only when the approval order does (paragraph (2)).
一般受給資格者
A person who meets the requirements for payment of child allowance (児童手当) under items (i) to (iii) of Article 4(1) — a parent, a guardian of a minor (未成年後見人), a parent's designee (父母指定者) or another person who has custody of and supports a child who is not placed in a facility — and who must have the certification (認定) of Article 7(1) to be paid it.
Short name, used from Article 11, paragraph (2) on, for the Regulation for Enforcement of the Immigration Control and Refugee Recognition Act (Ministry of Justice Order No. 54 of 1981).
An old-age or similar pension benefit (老齢等年金給付) notified for a primary insured person subject to special collection under Article 134, paragraphs (1) to (6), through which premiums are collected by special collection; where there are two or more, premiums are collected through one of them, as a Cabinet Order (政令) provides.
認可宅地建物取引業者
A real estate broker that has the Minister of Land, Infrastructure, Transport and Tourism's approval under Article 50-2, paragraph (1) to act as agent or intermediary on transaction decisions left to it (取引一任代理等).
The details a stock company must enter in its share option register for the share options it issues, such as their number and terms and, for registered options, the holder's name and address.