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Terms

securities-related derivatives transactions

有価証券関連デリバティブ取引(ゆうかしょうけんかんれんでりばてぃぶとりひき)

The transactions listed in Article 28, paragraph (8), items (iii) to (v): market derivatives transactions and over-the-counter derivatives transactions based on securities or securities indicators — futures, forwards, index-difference, option and swap transactions and similar ones a Cabinet Order (政令) specifies — and similar transactions on foreign financial instruments markets.

website, etc. facilitating the exploitation of an infringing work

侵害著作物等利用容易化ウェブサイト等(しんがいちょさくぶつとうりようよういかうぇぶさいととう)

In Article 113, paragraph (3) and Article 119, paragraph (2), item (iv), a website, etc. (ウェブサイト等) described in Article 113, paragraph (2), item (i): one that, by the way it offers infringing transmitter identification codes, etc. (侵害送信元識別符号等) — such as wording urging their use or making them stand out — deliberately leads the public to infringing works, or that, judged by how many such codes it offers, their share of all the codes it offers, how they are sorted and other circumstances, is mainly used for the public's use of infringing works.

hospitalization, etc.

入院等(にゅういんとう)

In Article 55, any of the stays its paragraph (1) lists: admission to a hospital or clinic; admission to a support facility for persons with disabilities (障害者支援施設) or another facility named by ministerial order (主務省令), or to the facility of the Nozominosono national center for persons with severe intellectual disabilities; admission to a nursing home or special nursing home for the elderly (養護老人ホーム, 特別養護老人ホーム) where placed there by the admission measures (入所措置) the item names; and moving into a specified facility (特定施設) or admission to a long-term care insurance facility (介護保険施設) under the Long-Term Care Insurance Act.

business of public offering, etc.

募集等業務(ぼしゅうとうぎょうむ)

In Article 175-2, paragraph (1), item (ii) and paragraph (2), item (ii) and Article 185-7, paragraphs (12) and (13), business consisting of handling a public offering or secondary distribution, or a private placement or solicitation for selling, etc. only for professional investors, of specified securities, etc. (特定有価証券等) (the acts in Article 2, paragraph (8), item (ix)).

meeting

会議(かいぎ)

In Article 115-48, the meeting a municipality (市町村) is to try to set up, made up of long-term care support specialists (介護支援専門員), people with expert knowledge of health, medical care and welfare, commissioned welfare volunteers (民生委員) and other people, bodies and organizations concerned, to carry out effectively the project of comprehensive and continuous support in Article 115-45, paragraph (2), item (iii).

hospitalization, etc.

入院等(にゅういんとう)

In Article 116-2, any of the stays its paragraph (1) lists: admission to a hospital or clinic; admission to a child welfare institution, or to a nursing home or special nursing home for the elderly, where placed there by the admission measures (入所措置) the items name; admission to a support facility for persons with disabilities or another facility named by ministerial order (主務省令), or to the facility of the Nozominosono national center for persons with severe intellectual disabilities; and moving into a specified facility (特定施設) or admission to a long-term care insurance facility (介護保険施設) under the Long-Term Care Insurance Act.

disaster, etc.

災害等(さいがいとう)

A disaster (an earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies) referred to in item (i) or (ii) of the preceding paragraph, or an event under Article 2, paragraph (5), items (i) to (iv) of the Small and Medium-sized Enterprise Credit Insurance Act referred to in item (iii) or (iv) of that paragraph.

Pension Unification Act

一元化法(いちげんかほう)

Short name, in Articles 4, 77-2 and 77-3, for the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012).

other disability

その他障害(そのたしょうがい)

In Article 34, paragraph (4) and the proviso to Article 36, paragraph (2), a disability not severe enough to reach a disability grade (障害等級) that a person already entitled to a disability basic pension (障害基礎年金) has from an injury or illness (傷病) first examined by a doctor after the one behind that pension.

nationality or region

国籍・地域(こくせき・ちいき)

The country of a person's nationality, or a region referred to in Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act: a region specified by Cabinet Order (政令) whose competent authority issues documents equivalent to passports.

total income

合計所得金額(ごうけいしょとくきんがく)

The total of a person's aggregate income (総所得金額), retirement income and timber income (山林所得) under Article 22 of the Income Tax Act, worked out without the carry-forward deductions of net losses and casualty losses under Articles 70 and 71 of that Act, as Article 2, paragraph (1), item (xxx) of that Act defines it.

business year of application

適用事業年度(てきようじぎょうねんど)

As Article 42-14(1) defines it, the business year (ending on the last day of the business year of its group tax sharing parent corporation (通算親法人)) for which a domestic corporation applied one of the tax credit provisions in the upper column of the table in that paragraph.

specified shares from a capital increase

増資特定株式(ぞうしとくていかぶしき)

A specified share (特定株式) of the kind in Article 66-13, paragraph (1), item (i): a share issued for a payment made to increase the amount of stated capital.

foreign office or similar establishment

国外事業所等(こくがいじぎょうしょとう)

A domestic corporation's establishment outside Japan corresponding to a permanent establishment, or something else a Cabinet Order (政令) specifies, as referred to in Article 69, paragraph (4), item (i) of the Corporation Tax Act, through which the corporation carries on business outside Japan.

relevant constituent entity

対象構成会社等(たいしょうこうせいがいしゃとう)

In Article 82-11, paragraph (2), item (i), each constituent entity (構成会社等) of the specified multinational enterprise group (特定多国籍企業グループ等), whose allocated international minimum tax amounts are added up in working out the group's residual amount.

Specified Farmland Lease Act

特定農地貸付法(とくていのうちかしつけほう)

Short name for the Act on Special Provision of the Farmland Act, etc. in Relation to Lease of Specified Farmland (Act No. 58 of 1989).

Card Information

カード記録事項(かーどきろくじこう)

The information recorded electronically on an Individual Number Card (個人番号カード): the name, name reading (omitted for a foreign resident (外国人住民)), address, date of birth, sex and Individual Number (個人番号), the other matters a Cabinet Order (政令) sets, and further matters an order of the competent ministries (主務省令) sets.

employee of an agency engaged in administrative execution

行政執行法人職員(ぎょうせいしっこうほうじんしょくいん)

In Chapter IV of this Act, a national public employee in the regular service (一般職) who works at an agency engaged in administrative execution (行政執行法人), as Article 2, item 2 of the Act on Labor Relations of Agency Engaged in Administrative Execution (Act No. 257 of 1948) defines such employees (職員).

EPI register

厚生年金保険原簿(こうせいねんきんほけんげんぼ)

The register of insured persons that each implementing organization (実施機関) must keep under Article 28, recording each insured's name, the dates they became and stopped being insured, their standardized remuneration (標準報酬), their basic pension number (基礎年金番号) and other matters an order of the competent ministry (主務省令) sets.

electronic or magnetic record in custody, etc.

保管電磁的記録等(ほかんでんじてききろくとう)

An electronic or magnetic record in custody (保管電磁的記録) together with the other electronic or magnetic records (他の電磁的記録) provided under the same order to provide electronic or magnetic records (電磁的記録提供命令), as Article 11-2, item (ii), (b) names them.