2003 Corporation Survey on LandEXPLANATION OF TERMS«Corporations»CorporationThis refers to an organization having corporate status under the Japanese laws, that is operating a business (excluding the central and local governments).CompanyThis refers to a corporation categorized as an unlimited partnership, a limited partnership, a jointstock company, a limited liability company, or a mutual company.Corporation other than CompanyThis refers to an organization having corporate status but not included in the category of Company.Location of Head Office, Headquarter or Head store (Location of the Corporation)This refers to the location of the office that controls all the offices under the same managerial authority. Therefore, if the location of the headquarters as shown in the commercial registration differs from the office performing actual head office functions, this refers to the office performing actual head office functions.Regional Office, Branch Office or BranchThis refers to an office of a corporation with permanent employees hired by the corporation, an office which is under control of a head office, headquarters, a head shop, or another regional office under the same managerial authority as other offices. This also includes a sales office, a local office, a warehouse and a dormitory in which the employees are stationed, besides those offices defined as regional offices, branch offices or branches which are described above. However, the following types of offices are not included:
Amount of Capital, Investment or FundFor joint stock companies, and limited liability companies, this refers to the amount of capital. For unlimited partnerships and limited partnerships, this refers to the amount of investment. For mutual companies, this refers to the amount of fund.Number of Regular EmployeesThis refers to the number of person(s) regularly employed by a corporation. This includes trainees and probationary employees. This also includes person(s) who are hired without a definite contract term of employment or with a contract term of one month or more, and those who are hired for more than 18 days in November and December 2002 and continuously hired at the date of the survey, regardless of whether they are called temporary workers or parttimers.However, those employees who correspond to any of the following are not included in this category:
Type of IndustryThe classification of types of industries used in this Survey, is based on the large classifications (partly the medium classifications) of the Japan Industry Standards Classifications (11th revised edition, March of 2002 notification No. 139 by the Ministry of Internal Affairs and Communications, formerly the Ministry of Public Management, Home Affairs, Posts and Telecommunications). Itemized comparison between classification of type of industries in the Corporations Survey and that used in the Japan Industry Standards Classifications are shown in Table 3. In the 1998 Survey, the industry classification of 48 groups (hereinafter referred to as "former industry classification") based on the Japan Industry Standards Classification (10th revised edition) was used. Tables which are recomposed in the basis of the former industry classification are listed on the aggregated items list in the end of the report (Ref.1).
The Type of Industry should be determined by the principal line of business of a corporation including its branches, regardless of what is stipulated in the articles of incorporation. When a corporation operates more than one line of business, this refers to the principal line of business. Principal line of business refers to the line with the greatest revenue or of the largest amount of sales over the past year. «Land»Land Owned by the CorporationThis refers to land owned in the name of a corporation as of January 1, 2003, including joint ownership. This also includes the following cases in which land has been acquired recently, but not registered yet or the settlement has not been completed; cases in which the ownership of land has been transferred to a third party in trust but the beneficial interest has not been transferred. This does not include leased land even in the name of a corporation or land owned in the name of an affiliated company.Farm LandThis refers to rice paddies, fields and orchards used for the purpose of cultivation, in addition to fertilized and managed land for growing crops. Also, even if the land is not currently cultivated, such land that could be objectively considered as being able to be cultivated at any time is included. If the land is not owned for the purpose of sale to the third party and the present conditions agree with those mentioned above, it is deemed farm land regardless of the classification of the land on the registration. (If the present conditions agree with those mentioned above but the land is owned for the purpose of sale to the third party, it is included in "Stock Land.")Pasture grazing land that is not fertilized and managed is not included in this category. Household vegetable gardens, are not included in this category even if fertilized and managed. (Pasture grazing land and household vegetable gardens are included in "Building site, etc.") Forest LandThis refers to land in which trees and bamboo are growing in mass and land for collectively producing timber, firewood and charcoal, bamboo and other forestry products. If the land is not owned for the purpose of sale to the third party and the present conditions agree with those mentioned above, it is deemed Forest Land regardless of the classification of the land on the registration. (If the present conditions agree with those mentioned above but the land is owned for the purpose of sale to the third party, it is included in "Stock Land.")Orchards and home gardens are not included in this category, even if there are trees growing on the land. (Orchards are included in farm land and home gardens are included in "Building site, etc.") Land that the company/organization owns for the purpose of selling to any third party(ies) (Stock Land)This refers to land owned for the purpose of selling to the third party regardless the nominal status of the land in the corporation's financial or accounting reports. For example, land owned as merchandise for sale by a real estate company and apartment complexes owned for investment are included in this category.Building Site, etc.This refers to land owned for purposes other than sale to a third party; the present condition of which is classified in a category other than "Farm land", "Forest Land", "land used for Power Transmission and Distribution Lines, Substations and Power Stations" of the electrical industry, "land used for Gas supply Facilities" of the gas industry, "land used for Telecommunication facilities" of the domestic and international telecommunication industries, "land used for Broadcasting facilities" of the broadcasting industry, "land used for Railway Depots, Railway Lines, Railway Forest" of the railway industry and " Land for Road (including those not in use)." For Example, sites for factories, parking lots, storage space, open space, graveyards, parks and uncultivated fields etc. are included.Size of LandIn principle, this refers to the size indicated in the land registration, but if it does not agree with the actual conditions, the actual conditions take precedence. If the land is under joint ownership with another corporation or household, Size of Land refers to the size corresponding to the portion held by the corporation.With regard to Farm Land, Forest Land or Stock Land, this refers to the aggregated size in each town or city where those lands are located. With regard to building site etc., this means a size for each lot. With respect to "land used for Power Transmission and Distribution Lines, Substations and Power Stations" of the electrical industry, "land used for Gas supply Facilities" of the gas industry, "land used for Telecommunication facilities" of the domestic and international telecommunication industry, "land used ed for Broadcasting facilities" of the broadcasting industry, "land used for Railway Depots, Railway Lines, Railway Forest" of the railway industry and " Land for Road (including those not in use)", this refers to the aggregated size in each prefecture where such land is located. Location of the LandWith regard to Farm Land, Forest Land, Stock Land or Building site etc., this refers to prefecture (To, Do, Fu, Ken) named in this report, though the survey questioned the name of the city or town where the land is located. With regard to Farm Land, Forest Land and Stock Land, which is located over several cities or town, the answers were obtained for the portion of the land corresponding to each city or town as if such land is divided at the border(s) of those cities or towns.Also, for "land used for Power Transmission and Distribution Lines, Substations and Power Stations" of the electrical industry, "land used for Gas supply Facilities" of the gas industry, "land used for Telecommunication facilities" of the domestic and international telecommunication industry, "land used for Broadcasting facilities" of the broadcasting industry, "land used for Stations, Railways, Railway Forest" of the railway industry and "Land for Road (including those not in use)," names of the prefecture where such land is located are referred to in the survey table and the result table. One Lot of LandThis refers to a unit of land in use like a building site, etc. "One lot" does not always mean one legal unit of land. It often means two or more legal unit of land. Conversely, one legal unit of land is sometimes used for two or more lots. Whether one lot of land or not is decided as follows:
With respect to land categorized as building site etc., the total number of lots of land is aggregated in this report, using the units of "lots." Land-Use Right under Sectional OwnershipThis refers to the right to use a lot of land of a condominium or a building which is jointly owned, and the right is derived from having sectional ownership of such a building. However, this does not include cases in which a corporation has the right to use a lot of land by holding rights other than ownership, such as leasehold on such a building, even if the corporation has sectional ownership of the building.Year of AcquisitionThis refers to the time when the land was handed over. If the land was acquired over several occasions, the year of acquisition refers to the time when the portion of the largest size was acquired. Land LeaseThis refers to the condition in which a corporation does not use land by itself and leases the land to a third party. Basically, it refers the case in which leasehold is set. In the case such as followings are not included in the "land lease":
the land is used for the corporation's employee welfare; the corporation is operating rental parking lots or rental cottages; and the corporation is consigning the operation of parking lots to the other party. The case in which there is a building owned by the corporation, even if the building is leased to the other party, is not included in the "land
lease." Present Usage of Land The main use of land is selected from:[Building] If parking lots are attached to factories, the pres- ent usage is included in "factories and warehouses.""Educational facilities" refers to building(s) which is used by an educational or academic institution, or a political, economic or cultural organization. How- ever, a place used by a political, economic or cultural organization for general desk work and related tasks is included in "Offices." "Other buildings" includes hospitals, etc. «Regions»Regional BlocksRegional blocks consist of following 9 groups:
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