<entry id="2131032" stat="A" corpus="jmdict" type="jmdict">
<ent_corp type="jmdict">jmdict</ent_corp>
<ent_seq>2849930</ent_seq>
<k_ele>
<keb>マイクロ法人</keb>
</k_ele>
<r_ele>
<reb>マイクロほうじん</reb>
</r_ele>
<sense>
<pos>&n;</pos>
<xref type="see" seq="1517310">法人</xref>
<gloss>microfirm</gloss>
<gloss>single-person corporate structure</gloss>
</sense>
<info>
<audit time="2021-07-16 22:00:32" stat="A" unap="true">
<upd_name>Nicolas Maia</upd_name>
<upd_detl>No ngrams, which leads me to believe this is a recent term.</upd_detl>
<upd_refs>https://bizhack.jp/micro/
https://pulpunte.com/management/micro/
https://sagamihara-life.com/2021/03/09/%E3%80%8C%E3%83%9E%E3%82%A4%E3%82%AF%E3%83%AD%E6%B3%95%E4%BA%BA%E3%80%8D%E3%81%A8%E3%81%AF%EF%BC%9F%EF%BD%9C%E3%83%95%E3%83%AA%E3%83%BC%E3%83%A9%E3%83%B3%E3%82%B9%E3%81%A8%E4%BC%9A%E7%A4%BE%E5%93%A1/</upd_refs>
</audit>
<audit time="2021-07-18 01:49:51" stat="A">
<upd_uid>jwb</upd_uid>
<upd_name>Jim Breen</upd_name>
<upd_email>...address hidden...</upd_email>
<upd_detl>I suspect it may be a colloquialism, but it seems to be getting some use.
[This structure/practice became quite popular in Australia in the 80s and 90s, largely for tax avoidance reasons, but has declined as employment laws were tightened. A bit like UK's "zero hours contracts".]</upd_detl>
<upd_diff>@@ -12 +12 @@
-&lt;gloss&gt;legal person set up for a single person (esp. for tax reduction)&lt;/gloss&gt;
+&lt;gloss&gt;legal status for single-person contractors&lt;/gloss&gt;</upd_diff>
</audit>
<audit time="2021-07-18 09:35:19" stat="A" unap="true">
<upd_name>Nicolas Maia</upd_name>
<upd_detl>I feel like the current gloss somewhat obfuscated the meaning of the word.</upd_detl>
</audit>
<audit time="2021-07-19 01:29:46" stat="A" unap="true">
<upd_uid>jwb</upd_uid>
<upd_name>Jim Breen</upd_name>
<upd_email>...address hidden...</upd_email>
<upd_detl>I think (hope) you meant "obscured".
Maybe so, but as ever I seek breviry.</upd_detl>
<upd_refs>https://dictionary.cambridge.org/dictionary/english/obfuscate  "to make something less clear and harder to understand, especially intentionally"</upd_refs>
<upd_diff>@@ -11,0 +12 @@
+&lt;xref type="see" seq="1517310"&gt;法人・ほうじん&lt;/xref&gt;</upd_diff>
</audit>
<audit time="2021-07-19 03:40:46" stat="A" unap="true">
<upd_name>Nicolas Maia</upd_name>
<upd_detl>Here's another idea.</upd_detl>
<upd_diff>@@ -13 +13 @@
-&lt;gloss&gt;legal status for single-person contractors&lt;/gloss&gt;
+&lt;gloss&gt;legal person (esp. for single-person tax reduction)&lt;/gloss&gt;</upd_diff>
</audit>
<audit time="2021-07-19 06:11:58" stat="A">
<upd_uid>jwb</upd_uid>
<upd_name>Jim Breen</upd_name>
<upd_email>...address hidden...</upd_email>
<upd_detl>I guess it will do. In some countries, these ruses are encouraged by companies as it cuts their taxes too.</upd_detl>
</audit>
<audit time="2021-07-19 06:55:54" stat="A" unap="true">
<upd_name>Marcus Richert</upd_name>
<upd_email>...address hidden...</upd_email>
<upd_refs>https://link.springer.com/referenceworkentry/10.1007%2F978-1-4614-3858-8_233</upd_refs>
<upd_diff>@@ -13 +13,2 @@
-&lt;gloss&gt;legal person (esp. for single-person tax reduction)&lt;/gloss&gt;
+&lt;gloss&gt;microfirm&lt;/gloss&gt;
+&lt;gloss&gt;legal person owned by a single person&lt;/gloss&gt;</upd_diff>
</audit>
<audit time="2021-07-19 12:15:37" stat="A" unap="true">
<upd_uid>jwb</upd_uid>
<upd_name>Jim Breen</upd_name>
<upd_email>...address hidden...</upd_email>
<upd_detl>Maybe better. "Legal person" is not that common in English.</upd_detl>
<upd_diff>@@ -14 +14 @@
-&lt;gloss&gt;legal person owned by a single person&lt;/gloss&gt;
+&lt;gloss&gt;single-person corporate structure&lt;/gloss&gt;</upd_diff>
</audit>
<audit time="2021-07-26 04:36:14" stat="A">
<upd_uid>jwb</upd_uid>
<upd_name>Jim Breen</upd_name>
<upd_email>...address hidden...</upd_email>
<upd_detl>Quiet. Closing.</upd_detl>
</audit>
<audit time="2021-07-27 10:43:26" stat="A">
<upd_uid>robin1354</upd_uid>
<upd_name>Robin Scott</upd_name>
<upd_email>...address hidden...</upd_email>
<upd_detl>Not sure the x-ref is needed.</upd_detl>
<upd_diff>@@ -12 +12 @@
-&lt;xref type="see" seq="1517310"&gt;法人・ほうじん&lt;/xref&gt;
+&lt;xref type="see" seq="1517310"&gt;法人&lt;/xref&gt;</upd_diff>
</audit>
</info>
</entry>