Article 280Income Arising from the Management or Holding of Assets in Japan
第二百八十条(国内にある資産の運用又は保有により生ずる所得)
Income arising from the management or holding of the assets listed in the following items (excluding that falling under Article 161, paragraph (1), items (viii) through (xvi) (Domestic Source Income) of the Act) is to be included in the domestic source income listed in item (ii) of that paragraph.
次に掲げる資産の運用又は保有により生ずる所得(法第百六十一条第一項第八号から第十六号まで(国内源泉所得)に該当するものを除く。)は、同項第二号に掲げる国内源泉所得に含まれるものとする。
Japanese national government bonds, Japanese local government bonds, bonds issued by a domestic corporation, all of which fall under the category of public and corporate bonds, or promissory notes listed in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act;
公社債のうち日本国の国債若しくは地方債若しくは内国法人の発行する債券又は金融商品取引法第二条第一項第十五号(定義)に掲げる約束手形
claims pertaining to loans to residents which are other than those pertaining to operations performed by those residents;
居住者に対する貸付金に係る債権で当該居住者の行う業務に係るもの以外のもの
a right to receive payment of insurance proceeds or a distribution of surplus (including those equivalent thereto) based on a life insurance policy (meaning an insurance policy concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article (hereinafter in this item referred to as "small amount and short term insurer")), a former postal life insurance policy prescribed in Article 30, item (i) (Insurance Proceeds, Damages, etc. Treated as Nontaxable), a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer), or any other similar contract, concluded through a business office, office, or other similar facility in Japan or through a person who acts as an agent for the conclusion of contracts in Japan.
国内にある営業所、事務所その他これらに準ずるもの又は国内において契約の締結の代理をする者を通じて締結した生命保険契約(保険業法第二条第三項(定義)に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者(以下この号において「少額短期保険業者」という。)の締結したこれに類する保険契約をいう。)、第三十条第一号(非課税とされる保険金、損害賠償金等)に規定する旧簡易生命保険契約、損害保険契約(同法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は少額短期保険業者の締結したこれに類する保険契約をいう。)その他これらに類する契約に基づく保険金の支払又は剰余金の分配(これらに準ずるものを含む。)を受ける権利
The following are not included in the domestic source income listed in Article 161, paragraph (1), item (ii) of the Act.
次に掲げるものは、法第百六十一条第一項第二号に掲げる国内源泉所得に含まれないものとする。
interest prescribed in Article 283, paragraph (1) (Interest on Loans Pertaining to Domestic Operations);
第二百八十三条第一項(国内業務に係る貸付金の利子)に規定する利子
income arising from the settlement of market derivatives transactions prescribed in Article 2, paragraph (21) of the Financial Instruments and Exchange Act or over-the-counter derivatives transactions prescribed in paragraph (22) of that Article.
金融商品取引法第二条第二十一項に規定する市場デリバティブ取引又は同条第二十二項に規定する店頭デリバティブ取引の決済により生ずる所得
Read this with the articles around it
small amount and short term insurermachine translation
「少額短期保険業者」
A small amount and short term insurer as defined in Article 2, paragraph (18) of the Insurance Business Act.
Short name set inArticle 280, paragraph (1), item (iii)· applies only in this item
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.