Article 73Requirements for Specified Retirement Allowance Mutual Aid Organizations
第七十三条（特定退職金共済団体の要件）
The specified retirement allowance mutual aid organization prescribed in paragraph (3), item (i) of the preceding Article means a municipality (including a special ward) that conducts a retirement allowance mutual aid business, a chamber of commerce, a commercial association, a Central Federation of Societies of Commerce and Industry, a prefectural federation of small business associations, a general incorporated association or general incorporated foundation whose main purpose is a retirement allowance mutual aid business, or any other corporation similar to these that is designated by the Minister of Finance, which has received the approval of the district director as meeting the following requirements with regard to the retirement allowance mutual aid business it conducts.
前条第三項第一号に規定する特定退職金共済団体とは、退職金共済事業を行う市町村（特別区を含む。）、商工会議所、商工会、商工会連合会、都道府県中小企業団体中央会、退職金共済事業を主たる目的とする一般社団法人又は一般財団法人その他財務大臣の指定するこれらに準ずる法人で、その行う退職金共済事業につき次に掲げる要件を備えているものとして税務署長の承認を受けたものをいう。
the organization is aimed at concluding retirement allowance mutual aid contracts (meaning contracts under which an employer pays premiums to an organization conducting a retirement allowance mutual aid business and that organization promises to pay retirement benefits on the retirement of employees employed by that employer (including the delivery of the amount equivalent to the retirement allowance prescribed in item (viii), (a), the amount equivalent to the retirement benefit prescribed in (c) of that item, or the delivery amount prescribed in item (ix)); hereinafter the same in this Subsection) with a large number of employers, and only participating employers (meaning employers that have concluded retirement allowance mutual aid contracts; hereinafter the same in this Subsection) bear the premiums (including premiums corresponding to the aggregated past service period prescribed in item (vii); the same applies in items (iv), (v), and (x));
the covered persons (meaning persons who are to receive retirement benefits under retirement allowance mutual aid contracts; the same applies hereinafter in this Subsection) do not include covered persons of another specified retirement allowance mutual aid organization;
被共済者（退職金共済契約に基づいて退職給付金の支給を受けるべき者をいう。以下この款において同じ。）のうちに他の特定退職金共済団体の被共済者を含まないこと。
the covered persons do not include an individual who is a participating employer, a relative who shares a livelihood with that individual, or an officer of a corporation that is a participating employer (excluding an officer who has duties as an employee prescribed in Article 34, paragraph (6) (Exclusion of Remuneration for Officers from Deductible Expenses) of the Corporation Tax Act);
被共済者のうちに加入事業主である個人若しくはこれと生計を一にする親族又は加入事業主である法人の役員（法人税法第三十四条第六項（役員給与の損金不算入）に規定する使用人としての職務を有する役員を除く。）を含まないこと。
the amounts paid in as premiums (including the amount received by delivery pursuant to Article 31, paragraph (1) (Delivery of Amounts Equivalent to Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act and the amount received by delivery pursuant to item (viii), (c), and the profits from the management thereof; the same applies in the following item) are not returned to participating employers;
掛金として払い込まれた金額（中小企業退職金共済法第三十一条第一項（退職金相当額の引渡し等）の規定によりその引渡しを受けた金額及び第八号ハの規定によりその引渡しを受けた金額並びにこれらの運用による利益を含む。次号において同じ。）は、加入事業主に返還しないこと。
the remainder obtained by deducting the amount ordinarily necessary as expenses for the administrative work of the organization conducting a retirement allowance mutual aid business from the amounts paid in as premiums (referred to as "total assets" in (f)) is invested as the following assets, and those assets are not offered as security or lent:
掛金として払い込まれた金額から退職金共済事業を行う団体の事務に要する経費として通常必要な金額を控除した残額（ヘにおいて「資産総額」という。）は、次に掲げる資産として運用し、かつ、これらの資産を担保に供し又は貸し付けないこと。
public and corporate bonds (including public and corporate bonds placed in trust with a trust company (including a bank that conducts the trust business prescribed in Article 1, paragraph (1) (Authorization for Concurrent Engagement) of the Act on Engagement in Trust Business by Financial Institutions));
公社債（信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む銀行を含む。）に信託した公社債を含む。）
Deposits and Savings (including installment savings and anything else equivalent thereto);
預貯金（定期積金その他これに準ずるものを含む。）
Jointly Managed Trusts;
合同運用信託
beneficial interests in a Securities Investment Trust;
証券投資信託の受益権
premiums for life insurance for which a covered person is the insured person and mutual aid premiums for life mutual aid similar thereto (limited to those specified by Ministry of Finance Order);
被共済者を被保険者とする生命保険の保険料その他これに類する生命共済の共済掛金（財務省令で定めるものに限る。）
loans to participating employers that satisfy the following requirements:
加入事業主に対する貸付金で次に掲げる要件を満たすもの
that they are applied to funds required for establishing or improving housing or other facilities for covered persons that are necessary to promote the welfare of covered persons;
被共済者の福祉を増進するために必要な被共済者の住宅その他の施設の設置又は整備に要する資金に充てられるものであること。
that the ratio of the sum of the remaining balances of those loans to total assets is at all times 15 percent or less;
資産総額のうちに当該貸付金の残額の合計額の占める割合が常時百分の十五以下であること。
the monthly amount of premiums is 30,000 yen or less per covered person;
掛金の月額は、被共済者一人につき三万円以下であること。
where, with respect to a covered person, there is a past service period (meaning the period during which that person (excluding persons specified by Ministry of Finance Order) continuously worked under a participating employer until the day before the day on which the person became a covered person; the same applies in (a)) or a period of service before a merger, etc. (meaning, where that person is a person specified by Ministry of Finance Order as having become a covered person in connection with a merger of corporations or a transfer of business (limited, respectively, to a merger or a transfer of business specified by Ministry of Finance Order; the same applies hereinafter in this item) (hereinafter in this item referred to as a "covered person through a merger, etc."), the period during which the person continuously worked, until the day before the day of that merger or transfer of business, under an employer that is the corporation extinguished by that merger, the corporation surviving that merger, or the corporation that made that transfer of business (including a corporation whose business was succeeded to or transferred to any of those corporations by a merger or transfer of business other than that merger or transfer of business); the same applies in (a)), and those periods are included in the basis for calculating the amount of retirement benefits, the period included in the basis for calculating the amount of that retirement benefit (hereinafter in this item referred to as the "aggregated past service period"), the amount of premiums corresponding to that aggregated past service period, and the payment thereof are to satisfy the following requirements:
被共済者につき過去勤務期間（その者（財務省令で定める者を除く。）が被共済者となつた日の前日まで加入事業主の下で引き続き勤務した期間をいう。イにおいて同じ。）又は合併等前勤務期間（その者が、法人の合併又は事業の譲渡（それぞれ財務省令で定める合併又は事業の譲渡に限る。以下この号において同じ。）に伴い被共済者となつた者として財務省令で定める者（以下この号において「合併等被共済者」という。）である場合において、当該合併又は事業の譲渡の日の前日まで当該合併により消滅した法人若しくは当該合併後存続する法人又は当該事業の譲渡をした法人（当該合併又は事業の譲渡以外の合併又は事業の譲渡によりこれらの法人に事業が承継され、又は譲渡された法人を含む。）である事業主の下で引き続き勤務した期間をいう。イにおいて同じ。）がある場合において、これらの期間を退職給付金の額の計算の基礎に含めるときは、当該退職給付金の額の計算の基礎に含める期間（以下この号において「過去勤務等通算期間」という。）並びに当該過去勤務等通算期間に対応する掛金の額及びその払込みは、次の要件を満たすものであること。
the aggregated past service period is to be as specified below according to the category of the following cases:
過去勤務等通算期間は、次に掲げる場合の区分に応じ、それぞれ次に定めるところによるものであること。
where the aggregated past service period relates to a past service period: it is to be determined, for all persons who are employed by that participating employer at the time of concluding a retirement allowance mutual aid contract (including a contract specified by Ministry of Finance Order; the same applies in (c)) (limited to persons who are to become covered persons), in correspondence with the person's past service period (where that past service period (excluding that relating to the amounts set out in (c)(1) and (3)) exceeds 10 years, 10 years);
where the aggregated past service period relates to a period of service before a merger, etc.: it is to be determined, for all of those covered persons through a merger, etc., in correspondence with the person's period of service before a merger, etc. (limited to a period specified by Ministry of Finance Order);
the amount of premiums corresponding to the aggregated past service period is to be equal to or less than the sum of the amount obtained by multiplying the number of months of that aggregated past service period by the monthly amount of premiums set out in item (vi) (excluding that relating to the amounts set out in (c)(1) and (3), and where that monthly amount exceeds 30,000 yen, 30,000 yen) and the amount specified by Ministry of Finance Order as the investment income relating to that aggregated past service period;
the amount of premiums corresponding to the aggregated past service period (where there are the following amounts, the amount obtained by deducting each of those amounts) is to be paid in equal installments every month on and after the month containing the day specified by Ministry of Finance Order as the day on which the retirement allowance mutual aid contract was concluded or the day on which the person became that covered person through a merger, etc. (hereinafter in this item referred to as the "base date"), over the number of months in the period from the day following the base date until the day on which five years have elapsed on or after that day (where the aggregated past service period is less than five years, the number of months of that aggregated past service period, and where the covered person is to retire before the day on which those five years have elapsed, the number of months in the period from that following day until the day on or after that day on which the person is to retire);
the amount delivered by the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 17, paragraph (1) (Cancellation Refunds, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act;
中小企業退職金共済法第十七条第一項（解約手当金等）の規定により独立行政法人勤労者退職金共済機構から引き渡される金額
the amount set out in Article 16, paragraph (1), item (ix), (d) (Requirements for Qualified Retirement Pension Contracts, etc.) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act;
法人税法施行令附則第十六条第一項第九号ニ（適格退職年金契約の要件等）に掲げる金額
where an agreement has been concluded with another specified retirement allowance mutual aid organization under which, when a person who has cancelled a retirement allowance mutual aid contract relating to that other specified retirement allowance mutual aid organization and has become a participating employer of the specified retirement allowance mutual aid organization so applies, the amount equivalent to the total assets prescribed in item (v) relating to that participating employer is to be delivered to the specified retirement allowance mutual aid organization, and other matters specified by Ministry of Finance Order are promised, and a person who was a participating employer of that other specified retirement allowance mutual aid organization becomes, immediately after that cancellation, a participating employer of the specified retirement allowance mutual aid organization and files an application as provided by Ministry of Finance Order: the amount equivalent to that total assets that is delivered from that other specified retirement allowance mutual aid organization as provided for in that agreement;
where a covered person retires, and that covered person (limited to a person who can receive retirement benefits under a retirement allowance mutual aid contract on that retirement) falls under any of the following cases, the matters are to be as specified in each of the following:
where that covered person has made the application referred to in Article 30, paragraph (1) (Receipt of Amounts Equivalent to Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act pursuant to that paragraph: the amount equivalent to the retirement allowance prescribed in that paragraph relating to that covered person is to be delivered to the Organization for Workers' Retirement Allowance Mutual Aid as provided for in the contract prescribed in that paragraph;
当該被共済者が、中小企業退職金共済法第三十条第一項（退職金相当額の受入れ等）の規定により、同項の申出をした場合 同項に規定する契約で定めるところによつて当該被共済者に係る同項に規定する退職金に相当する額を独立行政法人勤労者退職金共済機構に引き渡すこと。
where that covered person is a person who has become a covered person by receiving, from the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 31, paragraph (1) (Delivery of Amounts Equivalent to Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, delivery of the amount equivalent to the retirement allowance prescribed in that paragraph: the retirement benefit paid on that retirement of that covered person is to include in its basis for calculation the amount equivalent to that retirement allowance;
当該被共済者が、中小企業退職金共済法第三十一条第一項（退職金相当額の引渡し等）の規定により独立行政法人勤労者退職金共済機構から同項に規定する退職金に相当する額の引渡しを受けて被共済者となつた者である場合 当該被共済者の当該退職について支給する退職給付金は、その計算の基礎に当該退職金に相当する額を含むものであること。
where an agreement has been concluded with another specified retirement allowance mutual aid organization under which, when a covered person who can receive retirement benefits under a retirement allowance mutual aid contract on that retirement (limited to the person who retired) so applies, the amount equivalent to that retirement benefit relating to that covered person is to be delivered to that other specified retirement allowance mutual aid organization, and other matters specified by Ministry of Finance Order are promised, and that covered person, within the period specified by Ministry of Finance Order after that retirement, becomes a covered person of that other specified retirement allowance mutual aid organization without claiming that retirement benefit and files an application as provided by Ministry of Finance Order: the amount equivalent to that retirement benefit is to be delivered to that other specified retirement allowance mutual aid organization as provided for in that agreement;
where that covered person is a person who has become a covered person by receiving, as provided in (c), from a specified retirement allowance mutual aid organization other than the specified retirement allowance mutual aid organization relating to that covered person, delivery of the amount equivalent to the retirement benefit prescribed in (c): the retirement benefit paid on that retirement of that covered person is to include in its basis for calculation the amount equivalent to that retirement benefit that was delivered;
当該被共済者が、ハに定めるところにより当該被共済者に係る特定退職金共済団体以外の特定退職金共済団体からハに規定する退職給付金に相当する額の引渡しを受けて被共済者となつた者である場合 当該被共済者の当該退職について支給する退職給付金は、その計算の基礎に当該引渡しを受けた当該退職給付金に相当する額が含まれるものであること。
where that covered person, within the period specified by Ministry of Finance Order after that retirement, becomes a covered person relating to another participating employer (limited to an employer that has concluded a retirement allowance mutual aid contract with the specified retirement allowance mutual aid organization relating to that covered person) without claiming that retirement benefit (hereinafter in this item referred to as the "carried-over retirement benefit"), and files an application as provided by Ministry of Finance Order: the retirement benefit paid on the retirement of that covered person (limited to where the employment relationship with that other participating employer ends) is to include in its basis for calculation the amount equivalent to that carried-over retirement benefit;
where the retirement allowance mutual aid business has been abolished, when an employer prescribed in Article 31-2, paragraph (1) (Receipt of Amounts Received from Organizations that Have Abolished Retirement Allowance Mutual Aid Businesses, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (including where applied mutatis mutandis pursuant to paragraph (6) of that Article; the same applies hereinafter in this item) makes the application under paragraph (1) of that Article, the delivery amount (meaning an amount within the range of the total amount of premiums prescribed in that paragraph, the amount specified by Cabinet Order prescribed in that paragraph as equivalent to premiums, and the amount of profits from the management thereof) relating to persons who were covered persons relating to that employer is to be delivered to the Organization for Workers' Retirement Allowance Mutual Aid as provided for in the contract relating to the delivery referred to in that paragraph between the abolished organization prescribed in that paragraph and the Organization for Workers' Retirement Allowance Mutual Aid;
退職金共済事業を廃止した場合において、中小企業退職金共済法第三十一条の二第一項（退職金共済事業を廃止した団体からの受入金額の受入れ等）（同条第六項において準用する場合を含む。以下この号において同じ。）に規定する事業主が、同条第一項の規定による申出をしたときは、同項に規定する廃止団体と独立行政法人勤労者退職金共済機構との間の同項の引渡しに係る契約で定めるところによつて当該事業主に係る被共済者であつた者に係る引渡金額（同項に規定する掛金の総額及び掛金に相当するものとして同項に規定する政令で定める金額並びにこれらの運用による利益の額の範囲内の金額をいう。）を独立行政法人勤労者退職金共済機構に引き渡すこと。
unjustly discriminatory treatment is not given to specific persons among participating employers or covered persons with respect to the amount of premiums or the amount of retirement benefits;
accounting for the retirement allowance mutual aid business is conducted separately from other accounting.
退職金共済事業に関する経理は、他の経理と区分して行うこと。
A general incorporated association or general incorporated foundation prescribed in the preceding paragraph, other than one that, among those that continue to exist as a general incorporated association or general incorporated foundation pursuant to Article 40, paragraph (1) (Continuation of Incorporated Associations and Incorporated Foundations) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006), has not completed the registration referred to in Article 106, paragraph (1) (Registration of Transition) of that Act (including where applied mutatis mutandis with replacement of terms pursuant to Article 121, paragraph (1) (Application Mutatis Mutandis of Provisions on Authorization) of that Act) (excluding one whose authorization under Article 45 (Transition to Ordinary General Incorporated Association or General Incorporated Foundation) of that Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of that Act), is limited to one that satisfies the following requirements.
前項に規定する一般社団法人又は一般財団法人は、一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第四十条第一項（社団法人及び財団法人の存続）の規定により一般社団法人又は一般財団法人として存続するもののうち、同法第百六条第一項（移行の登記）（同法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をしていないもの（同法第百三十一条第一項（認可の取消し）の規定により同法第四十五条（通常の一般社団法人又は一般財団法人への移行）の認可を取り消されたものを除く。）以外のものにあつては、次に掲げる要件を満たすものに限るものとする。
its articles of incorporation provide that documents relating to the accounting for the retirement allowance mutual aid business referred to in item (xi) of the preceding paragraph are to be kept at its principal office and that participating employers and covered persons may inspect those documents;
its articles of incorporation contain no provision granting to specific individuals or organizations the right to receive a distribution of surplus;
その定款に特定の個人又は団体に剰余金の分配を受ける権利を与える旨の定めがないこと。
its articles of incorporation contain no provision that, upon dissolution, its residual assets are to revert to specific individuals or organizations (excluding the State or a local government, a public interest incorporated association or public interest incorporated foundation, a corporation set out in Article 5, item (xx), (a) through (g) (Standards for Public Interest Authorization) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006), or another general incorporated association or general incorporated foundation having a purpose similar to its purpose);
その定款に解散したときはその残余財産が特定の個人又は団体（国若しくは地方公共団体、公益社団法人若しくは公益財団法人、公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第五条第二十号イからトまで（公益認定の基準）に掲げる法人又はその目的と類似の目的を有する他の一般社団法人若しくは一般財団法人を除く。）に帰属する旨の定めがないこと。
during the period in which it met all of the requirements set out in the preceding three items and the following item, it has not decided to grant, and has not granted, special benefits to specific individuals or organizations by distribution of surplus or other means (including the transfer of assets by merger);
for each director, the ratio of the total number of directors who are that director, that director's spouse or a relative within the third degree of kinship, or another person having a special relationship with that director as specified by Ministry of Finance Order, to the total number of directors is one-third or less.
各理事について、当該理事及び当該理事の配偶者又は三親等以内の親族その他の当該理事と財務省令で定める特殊の関係のある者である理事の合計数の理事の総数のうちに占める割合が、三分の一以下であること。
When the Minister of Finance has made the designation under paragraph (1), the Minister is to give public notice of it.
財務大臣は、第一項の指定をしたときは、これを告示する。
Read this with the articles around it
participating employermachine translation
「加入事業主」
An employer that has concluded a retirement allowance mutual aid contract (退職金共済契約) with a body running a retirement allowance mutual aid business, under which the body pays retirement benefits to the employer's employees out of contributions the employer pays.
Defined inArticle 73, paragraph (1), item (i)· applies only in this subsection
retirement allowance mutual aid contractmachine translation
「退職金共済契約」
A contract under which an employer pays premiums to a body operating a retirement allowance mutual aid scheme (退職金共済事業), and that body promises to pay retirement benefits when the employer's employees retire, as Article 73, paragraph (1), item (i) defines it.
Defined inArticle 73, paragraph (1), item (i)· applies only in this subsection
covered personmachine translation
「被共済者」
A person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約).
Defined inArticle 73, paragraph (1), item (ii)· applies only in this subsection
total assetsmachine translation
「資産総額」
What remains of the premiums paid into a retirement allowance mutual aid scheme (退職金共済事業) after the costs normally needed to run the body operating it, which must be invested only in the assets item (v) of Article 73, paragraph (1) lists and never pledged or lent.
Short name set inArticle 73, paragraph (1), item (v)· applies only in this provision
period of service before a merger, etc.machine translation
「合併等前勤務期間」
In Article 73, paragraph (1), item (vii), for a person who became a covered person (被共済者) through a merger or business transfer, the period up to the day before the merger or transfer during which they worked without a break for an employer that was the merged corporation, the surviving corporation or the transferring corporation; it may be counted in working out their retirement benefits.
Defined inArticle 73, paragraph (1), item (vii)· applies only in this provision
covered person through a merger, etc.machine translation
「合併等被共済者」
In Article 73, paragraph (1), item (vii), a person whom a Ministry of Finance Order (財務省令) specifies as having become a covered person (被共済者) of a retirement allowance mutual aid scheme as a result of a corporate merger or business transfer of the kinds that Order specifies.
Short name set inArticle 73, paragraph (1), item (vii)· applies only in this item
past service periodmachine translation
「過去勤務期間」
For a covered member (被共済者) of a retirement allowance mutual aid scheme, the period they worked without a break for the participating employer (加入事業主) up to the day before becoming a covered member, leaving out persons a Ministry of Finance Order (財務省令) excludes.
Defined inArticle 73, paragraph (1), item (vii)· applies only in this provision
aggregated past service periodmachine translation
「過去勤務等通算期間」
The part of a covered member's (被共済者) past service period (過去勤務期間), or of their service before a merger or business transfer (合併等前勤務期間), that a retirement allowance mutual aid scheme counts in working out the retirement benefit.
Short name set inArticle 73, paragraph (1), item (vii)· applies only in this item
base datemachine translation
「基準日」
In Article 73, paragraph (1), item (vii), the date a Ministry of Finance Order (財務省令) specifies as the day the retirement allowance mutual aid contract was concluded or the person became a covered person through a merger, etc.; the premiums for the past service counted are paid in equal monthly parts from the month that contains it, over at most five years.
Short name set inArticle 73, paragraph (1), item (vii), (c)· applies only in this item
carried-over retirement benefitmachine translation
「引継退職給付金」
In Article 73, paragraph (1), item (viii), the retirement benefit a covered person (被共済者) leaves unclaimed on leaving a job when, within a period a Ministry of Finance Order (財務省令) sets, they become a covered person of another participating employer of the same specified retirement allowance mutual aid organization; the benefit later paid on leaving that employer must include an amount equal to it.
Short name set inArticle 73, paragraph (1), item (viii), (e)· applies only in this item
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
cancellation
解除
Ending a contract by one party's notice to the other, where the contract or the law gives that party a right to cancel (Civil Code, Article 540, paragraph (1)). The Civil Code lets a party cancel for the other's failure to perform: after a demand to perform within a reasonable time that is not met, unless what is still missing is minor (Article 541), or at once where performance has become wholly impossible, or the other party has clearly refused to perform, among other cases where performance clearly will not come (Article 542, paragraph (1)). On cancellation each party must put the other back in the position before the contract, and damages can still be claimed (Article 545, paragraphs (1) and (4)); a lease, though, ends only from then on (Article 620). Cancellation differs from rescission (取消し), after which the act is treated as void from the start (Article 121).
Written by AI using Civil Code, Arts. 121, 540, 541, 542, 545, 620 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.
Organization for Workers' Retirement Allowance Mutual Aid
独立行政法人勤労者退職金共済機構
A public body the State sets up by law, as an incorporated administrative agency (独立行政法人), under the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (中小企業退職金共済法) and the Act on General Rules for Incorporated Administrative Agencies (独立行政法人通則法) (Article 57 of the Retirement Allowance Cooperative Act). Its purpose is to run the retirement allowance mutual aid scheme for the employees of small and medium-sized enterprises and to promote workers' planned asset formation (Article 58 of that Act). It carries on the business of retirement allowance mutual aid contracts (退職金共済契約) and of specified-industry retirement allowance mutual aid contracts (特定業種退職金共済契約), which cover industries the Minister of Health, Labour and Welfare designates, such as construction, where many workers move between employers in the same industry (Article 2, paragraph (4) and Article 70, paragraph (1) of that Act). Under a retirement allowance mutual aid contract, an employer promises to pay premiums to the Organization, and the Organization promises to pay retirement allowances, as that Act provides, when the employer's employees leave (Article 2, paragraph (3) of that Act).
Written by AI using Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, Arts. 2, 57, 58, 70 as a reference.