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Terms

operating status recording device

作動状態記録装置(さどうじょうたいきろくそうち)

The device that Article 41, paragraph (2) of the Road Transport Vehicle Act requires an automated driving system (自動運行装置) to be fitted with, which records the information needed to check how the system's driving function has been operating.

道路運送車両法第四十一条第二項に規定する作動状態の確認に必要な情報を記録するための装置

specialized securities-related services

証券専門関連業務(しょうけんせんもんかんれんぎょうむ)

In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to securities-related services (有価証券関連業).

専ら有価証券関連業に付随し、又は関連する業務として内閣府令で定めるもの

specialized insurance-related services

保険専門関連業務(ほけんせんもんかんれんぎょうむ)

In Article 16-2, paragraph (1), services a Cabinet Office Order (内閣府令) specifies as incidental or related exclusively to insurance business.

専ら保険業に付随し、又は関連する業務として内閣府令で定めるもの

Classification of In-Home Service, etc.

居宅サービス等区分(きょたくさーびすとうくぶん)

A grouping, set by the Minister of Health, Labour and Welfare (厚生労働大臣) with regard to whether the kinds can stand in for one another, of two or more kinds of in-home services (居宅サービス) and community-based services (地域密着型サービス), including equivalent services but leaving out daily long-term care for residents of a community-based welfare facility for the elderly (地域密着型介護老人福祉施設入所者生活介護); Article 43 caps the total in-home and community-based care allowances paid for the services of one grouping over a period.

居宅サービス(これに相当するサービスを含む。以下この条において同じ。)及び地域密着型サービス(これに相当するサービスを含み、地域密着型介護老人福祉施設入所…

certificate for bonds with share options

新株予約権付社債券(しんかぶよやくけんつきしゃさいけん)

A certificate representing bonds with share options, as provided for in Article 249, item (ii).

第二百四十九条第二号に規定する新株予約権付社債券

community-based service

地域密着型サービス(ちいきみっちゃくがたさーびす)

A community-based service (地域密着型サービス) as defined in Article 8, paragraph (14) of the Long-Term Care Insurance Act: periodic-visit and on-demand home-visit care and nursing, night-time home-visit care, community-based day care, day care for people with dementia, small-scale multifunctional in-home care, communal living care for people with dementia, community-based daily-life care for residents of specified facilities and of welfare facilities for the elderly requiring long-term care, and combined services.

同法第八条第十四項に規定する地域密着型サービス

medical insurance-related information

医療保険等関連情報(いりょうほけんとうかんれんじょうほう)

Information as defined in Article 16, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: information on medical costs by region, age or illness, on the changing number of hospital beds by region and on other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister of Health, Labour and Welfare surveys, analyses and publishes to help draw up, carry out and evaluate the national and prefectural plans for keeping medical costs appropriate.

高齢者の医療の確保に関する法律第十六条第一項に規定する医療保険等関連情報

medical insurance-related information

医療保険等関連情報(いりょうほけんとうかんれんじょうほう)

Information as defined in Article 16, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: information on medical costs by region, age or illness, on the changing number of hospital beds by region and on other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister of Health, Labour and Welfare surveys, analyses and publishes to help draw up, carry out and evaluate the national and prefectural plans for keeping medical costs appropriate.

高齢者の医療の確保に関する法律第十六条第一項に規定する医療保険等関連情報

electric facilities for power generation, etc.

発電等用電気工作物(はつでんとうようでんきこうさくぶつ)

Electric facilities for power generation, etc. as defined in Article 2, paragraph 1, item 5(b) of the Electricity Business Act; for dividing an electricity supplier's enterprise tax (事業税) base among prefectures, three quarters of it is shared out by the capacity of the power lines connected to such facilities of power stations and storage facilities in each prefecture.

電気事業法第二条第一項第五号ロに規定する発電等用電気工作物

adjudication case for the separation of patrimony

財産分離の審判事件(ざいさんぶんりのしんぱんじけん)

A case in which the family court decides whether to separate a deceased person's estate from the heir's own property (財産分離) at the request of the estate's creditors or legatees, or of the heir's creditors — the matter in row 96 of Appended Table 1 (別表第一).

別表第一の九十六の項の事項についての審判事件

private sexual image record item

私事性的画像記録物(しじせいてきがぞうきろくぶつ)

A private sexual image record item as defined in Article 2, paragraph (2) of the Act on the Prevention of Damage Caused by the Provision, etc. of Private Sexual Image Records: a photograph, a recording medium for electronic or magnetic records (電磁的記録) or another object that records an image, of the kind paragraph (1) of that Article covers, in which a person was photographed in one of the sexual poses that paragraph lists.

同法第二条第二項に規定する私事性的画像記録物

administrator of mismanaged building

管理不全建物管理人(かんりふぜんたてものかんりにん)

In Article 264-14, paragraphs (1) and (4), the administrator of a mismanaged building whom the court must appoint, under paragraph (3) of that Article, in an administration order for a mismanaged building (管理不全建物管理命令).

第三項に規定する管理不全建物管理人

enforcement against earnings from secured immovable property

担保不動産収益執行(たんぽふどうさんしゅうえきしっこう)

Enforcement of a security interest in real property (不動産) by applying the income the property produces to paying the secured claim, as Article 180, paragraph (1), item (ii) of the Civil Enforcement Act defines it.

民事執行法第百八十条第二号に規定する担保不動産収益執行

initially reported tax credit amount

当初申告税額控除額(とうしょしんこくぜいがくこうじょがく)

In Article 69, paragraphs (15) and (17), the foreign tax credit stated for a group tax sharing corporation's applicable business year (適用事業年度) in the documents attached to its final return; where the credit as later recalculated differs, the reported amount is treated as the credit.

当該適用事業年度の第七十四条第一項(確定申告)の規定による申告書に添付された書類に当該適用事業年度の税額控除額として記載された金額

electronic payment services use contract

電子決済等利用契約(でんしけっさいとうりようけいやく)

In Article 30, paragraph (1) and Article 32, paragraph (4), item (i)(d), a contract with an electronic payment handling service provider, etc. (電子決済等取扱業者等) for carrying out any of the acts listed in the items of Article 2, paragraph (17) of the Banking Act, Article 85-3, paragraph (2) of the Shinkin Bank Act or Article 6-4-3, paragraph (2) of the Act on Financial Businesses by Cooperative.

銀行法第二条第十七項各号、信用金庫法第八十五条の三第二項各号又は協同組合による金融事業に関する法律第六条の四の三第二項各号に掲げる行為を行うことを内容とする契約

condominium regeneration project

マンション再生事業(まんしょんさいせいじぎょう)

A condominium regeneration project as defined in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums, limited to one a Cabinet Order (政令) specifies as helping to secure a good living environment.

同法第二条第一項第十号に規定するマンション再生事業をいい、良好な居住環境の確保に資するものとして政令で定めるものに限る

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…

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

wholly owned subsidiary corporation in a share exchange

株式交換完全子法人(かぶしきこうかんかんぜんこほうじん)

The corporation whose shares its shareholders had another corporation acquire through a share exchange, as Article 2, item (xii)-6 of the Corporation Tax Act defines it.

法人税法第二条第十二号の六に規定する株式交換完全子法人