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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Laws
See all 11Officers, employees, agents and others acting for a business's benefit count as that business for the definition of a tr…
最低賃金法
People employed in a business or office that employs only relatives living together, and domestic workers (家事使用人): the A…
出入国管理及び難民認定法
Recognition must be revoked if it was obtained by fraud, if one of the Refugee Convention's cessation clauses comes to a…
Terms
See all 115定義
A word the law gives its own exact meaning, in a sentence like 「労働者」とは…をいう — "Worker" means…. In that law the word means exactly that, which can differ from everyday use and from t…
Written by AI using Labor Standards Act, Art. 9 and Upper House Legislative Bureau: 法令における用語の定義 as a reference.
定義の範囲
Some definitions hold throughout the law (この法律で, この法律において); others only inside one article, paragraph or item (以下この条において). Some also leave a named part of the law out, such as a ch…
Written by AI using Upper House Legislative Bureau: 法令における用語の定義 and Labor Standards Act, Arts. 9, 36 as a reference.
対象会計年度
The period for which the ultimate parent entity (最終親会社等) of a multinational enterprise group, etc. (多国籍企業グループ等) prepares its consolidated financial statements, etc. (連結等財務諸表), the period by which the international and domestic minimum taxes are calculated.
第八十二条第三号（定義）に規定する多国籍企業グループ等の同条第十号に規定する最終親会社等の同条第一号に規定する連結等財務諸表の作成に係る期間
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号
源泉徴収
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人、外国法人、人格のない社団等、法人課税信託、恒久的…
扶養親族
A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.
…十二年法律第百六十四号）第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号（…
有価証券
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act and similar instruments a Cabinet Order (政令) specifies, other than a corporation's own shares or capital contributions that it holds and instruments related to derivative transactions (デリバティブ取引) under Article 61-5, paragraph (1).
金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有する自己の株式又は出資及び第六…
Articles
- paragraph (1), item (viii-3)
法人課税信託 法人税法（昭和四十年法律第三十四号）第二条第二十九号の二（定義）に規定する法人課税信託をいう。
Trust Subject to Corporate Taxation:a trust subject to corporation taxation as prescribed in Article 2, item (xxix)-2 (Definitions) of the Corporation Tax Act (Act No. 34 of 1965);
- paragraph (1), item (xii)
貸付信託 貸付信託法（昭和二十七年法律第百九十五号）第二条第一項（定義）に規定する貸付信託をいう。
Loan Trust:a loan trust as prescribed in Article 2, paragraph (1) (Definitions) of the Loan Trust Act (Act No. 195 of 1952);
- paragraph (1), item (xlvi)
附帯税 国税通則法第二条第四号（定義）に規定する附帯税をいう。
Punitive Tax:a punitive tax as prescribed in Article 2, item (iv) (Definitions) of the Act on General Rules for National Taxes;
6 more paragraphs or items match in this article
- paragraph (1), item (xii-7-4)
特定目的会社 資産の流動化に関する法律（平成十年法律第百五号）第二条第三項（定義）に規定する特定目的会社をいう。
specific purpose company: These mean a specific purpose company prescribed in Article 2, paragraph (3) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of…
- paragraph (1), item (xxi)
有価証券 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに準ずるもので政令で定めるもの（自己が有する自己の株式又は出資及び第六十一条の五第一項（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等）に規定するデリバティブ取引に係るものを除く。）をいう。
securities:These mean the securities prescribed in Article 2, paragraph (1) (Definition) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) and others equivalent…
- paragraph (1), item (xli)
附帯税 国税通則法第二条第四号（定義）に規定する附帯税をいう。
penalty tax:These mean any penalty tax as prescribed in Article 2, item (iv) (Definitions) of the Act on General Rules for National Taxes.
2 more paragraphs or items match in this article
- paragraph (1), item (iv-2)
国外事業者 所得税法（昭和四十年法律第三十三号）第二条第一項第五号（定義）に規定する非居住者である個人事業者及び法人税法（昭和四十年法律第三十四号）第二条第四号（定義）に規定する外国法人をいう。
foreign business operator: an individual business operator who is a non-resident prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Income Tax Act (Act No. 33…
- paragraph (1), item (x)
外国貨物 関税法第二条第一項第三号（定義）に規定する外国貨物（同法第七十三条の二（輸出を許可された貨物とみなすもの）の規定により輸出を許可された貨物とみなされるものを含む。）をいう。
foreign goods: foreign goods prescribed in Article 2, paragraph (1), item (iii) (Definitions) of the Customs Act (including goods deemed to have been permitted for export under…
- paragraph (1), item (xix)
附帯税 国税通則法第二条第四号（定義）に規定する附帯税をいう。
accessory tax: an accessory tax as prescribed in Article 2, item (iv) (Definitions) of the Act on General Rules for National Taxes;
2 more paragraphs or items match in this article
- paragraph (1), item (ii)
源泉徴収等による国税 源泉徴収に係る所得税及び国際観光旅客税法（平成三十年法律第十六号）第二条第一項第七号（定義）に規定する特別徴収に係る国際観光旅客税（これらの税に係る附帯税を除く。）をいう。
national withholding tax: income tax subject to withholding and international tourist tax subject to special collection as prescribed in Article 2, paragraph (1), item (vii)…
- paragraph (1), item (ix)
…国税に関する法律の規定により国税の課税標準の計算の基礎となる期間（課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。第十五条第二項第七号（納税義務の成立及びそ…
taxable period: the period that serves as the basis for calculating the tax basis of a national tax under the provisions of the national tax laws (for consumption tax imposed on…