Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法
Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 106 terms: 0 with the Ministry of Justice's English, 106 in our translation, marked as such.
The return stating the special income tax for reconstruction (復興特別所得税) that a person filing a final return (確定申告書) for income tax must file under Article 17, paragraph (1) (including one filed after the deadline) or paragraph (2).
第十七条第一項の規定による申告書（当該申告書に係る期限後申告書を含む。）又は同条第二項の規定による申告書
課税事業年度
A business year of a corporation that includes any day within two years from the start of its first business year beginning in the designated period (指定期間, 1 April 2012 to 31 March 2014), or, for the corporations Article 45, paragraph (2) lists, such as those set up during that period, the business years it fixes instead.
法人の指定期間内に最初に開始する事業年度開始の日から同日以後二年を経過する日までの期間内の日の属する事業年度
基準所得税額
The income tax on which the special income tax for reconstruction (復興特別所得税) is charged: for each kind of taxpayer — a resident other than a non-permanent resident, a non-permanent resident, a nonresident, a domestic corporation and a foreign corporation — the income tax calculated under the Income Tax Act and other laws on the income Article 7, paragraph (1) of that Act makes taxable for it (with certain interest, dividends and gains under the Act on Special Measures Concerning Taxation added for corporations), leaving out certain provisions and any accessory tax (附帯税).
次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（附帯税の額を除く。）
A consolidated parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax as the taxpayer for itself and the other domestic corporations it wholly controls.
法人税法第二条第十二号の六の七に規定する連結親法人
居住者
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
所得税法（昭和四十年法律第三十三号）第二条第一項第三号に規定する居住者
A determination under Article 25 of the Act on General Rules for National Taxes: the district tax office director (税務署長) fixing, after an examination, the tax basis and tax of a person who should have filed a tax return but did not; the word does not have this meaning in Article 23.
第二十三条の場合を除き、国税通則法第二十五条の規定による決定
Short name for the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).
A reassessment under Article 24 or 26 of the Act on General Rules for National Taxes: the district tax office director (税務署長) correcting, after an examination, the tax basis or tax amount in a tax return, or in an earlier reassessment or determination.
国税通則法第二十四条又は第二十六条の規定による更正
事業年度
A business year as defined in Articles 13 and 14 of the Corporation Tax Act and Article 66-11-3, paragraph (5) of the Act on Special Measures Concerning Taxation; under the Corporation Tax Act, a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer, and cut short when an event such as a dissolution or merger happens partway through.
法人税法第十三条及び第十四条並びに租税特別措置法第六十六条の十一の三第五項に規定する事業年度
A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: another domestic corporation (内国法人) that, with the domestic corporation that wholly controls it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax with that corporation as the taxpayer.
法人税法第二条第十二号の七に規定する連結子法人
特別会計法
Short name for the Act on Special Accounts (Act No. 23 of 2007).
源泉徴収
Collecting the special income tax for reconstruction (復興特別所得税) and paying it to the government under Section 4 of Chapter 4, which those who withhold income tax do together with that income tax.
第四節の規定により復興特別所得税を徴収して納付すること
The return under Article 53, paragraph (1) in which a corporation states its tax base corporation tax amount (課税標準法人税額) and special corporation tax for reconstruction (復興特別法人税) for a taxable business year, including one filed after the deadline as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes, and a return filed under Article 54 to obtain a refund.
第五十三条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）及び第五十四条の規定による申告書
A reassessment under Article 24 or 26 of the Act on General Rules for National Taxes: the district tax office director (税務署長) correcting, after an examination, the tax basis or tax amount in a tax return, or in an earlier reassessment or determination.
国税通則法第二十四条又は第二十六条の規定による更正
修正申告書
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
国税通則法第十九条第三項に規定する修正申告書
The period from 1 April 2012 to 31 March 2014, by which Article 45 fixes the business years liable to the special corporation tax for reconstruction (復興特別法人税).
平成二十四年四月一日から平成二十六年三月三十一日までの期間
非居住者
A consolidated business year as defined in Article 15-2 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: for a corporation in a consolidated group, the period from the start to the end of the business year of its consolidated parent corporation (連結親法人), with other periods for a subsidiary that leaves or joins the group partway through.
法人税法第十五条の二に規定する連結事業年度
The costs of the reconstruction measures (復興施策): the measures carried out from fiscal 2011 to fiscal 2030 to rebuild after the Great East Japan Earthquake (東日本大震災).
The government bonds (公債) issued under Article 69, paragraphs (1) to (4) to fund the reconstruction costs (復興費用).
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
国税通則法第二条第四号に規定する附帯税
償還費用
The cost of redeeming reconstruction bonds (復興債), counting the refunding bonds (借換国債) issued for them, other than the part met from the proceeds of refunding bonds.
復興債（当該復興債に係る借換国債を含む。次条、第七十四条第一項及び附則第十八条において同じ。）の償還に要する費用（借換国債を発行した場合においては、当該借換国債の収入をもって充てられる部分を除く。）
A corporation whose head office or principal office is in Japan.
法人税法第二条第三号に規定する内国法人
Consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the income of a consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).
法人税法第二条第十八号の四に規定する連結所得
確定申告書
A final return as defined in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act — a return under that Act's provisions on final returns, including one filed after the deadline — and a return under Article 123, paragraph (1) of that Act as applied by Article 37-12-2, paragraph (9) (also as applied by Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5) of the Act on Special Measures Concerning Taxation.
所得税法第二条第一項第三十七号に規定する確定申告書及び租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十二の二第九項（同法第三十七条の十三の三第十項において準用する場合を含む。）又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
法人税法第二条第八号に規定する人格のない社団等
Using a refund, etc. (還付金等) owed to a taxpayer to pay national tax they owe instead of paying it out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
国税通則法第五十七条第一項の規定による充当
還付加算金
Interest the tax authority adds when it pays out a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58, paragraph (1) of the Act on General Rules for National Taxes until the payment is decided or the refund applied (or for the period another tax law sets).
国税通則法第五十八条第一項に規定する還付加算金
Using a refund, etc. (還付金等) owed to a taxpayer to pay national tax they owe instead of paying it out, under Article 57, paragraph (1) of the Act on General Rules for National Taxes — though not in Article 30, on the year-end adjustment of tax withheld from salary.
第三十条の場合を除き、国税通則法第五十七条第一項の規定による充当
A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.
法人税法第二条第十二号の七の七に規定する連結完全支配関係
修正申告書
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
国税通則法第十九条第三項に規定する修正申告書
A determination under Article 32, paragraph (1) or (2) of the Act on General Rules for National Taxes: the district tax office director (税務署長) fixing, after an examination, the tax basis and the tax payable for a national tax assessed by the tax office (賦課課税方式), or changing such a determination found too high or too low.
国税通則法第三十二条第一項又は第二項の規定による決定
The special income tax for reconstruction (復興特別所得税) and the special corporation tax for reconstruction (復興特別法人税), which this Act creates.
The disaster caused by the earthquake off the Pacific coast of the Tohoku region (東北地方太平洋沖地震) on 11 March 2011 and by the nuclear power plant accident that followed it.
平成二十三年三月十一日に発生した東北地方太平洋沖地震及びこれに伴う原子力発電所の事故による災害
A corporation other than a domestic corporation (内国法人), that is, one with neither its head office nor its principal office in Japan.
所得税法第二条第一項第七号に規定する外国法人
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
国税通則法第二十三条第三項に規定する更正請求書
還付加算金
Interest the tax authority adds when it pays out a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58, paragraph (1) of the Act on General Rules for National Taxes until the payment is decided or the refund applied (or for the period another tax law sets).
国税通則法第五十八条第一項に規定する還付加算金
A corporation other than a domestic corporation (内国法人), that is, one with neither its head office nor its principal office in Japan.
法人税法第二条第四号に規定する外国法人
A public interest corporation, etc. as defined in Article 2, item (vi) of the Corporation Tax Act — a corporation listed in Appended Table 2 of that Act — including one that another Act treats as such for the purposes of corporation tax.
法人税法第二条第六号に規定する公益法人等（同法以外の法律によって法人税に関する法令の規定の適用上同号に規定する公益法人等とみなされるものを含む。）
A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.
法人税法第二条第十三号に規定する収益事業
平成三十一年改正法
In Article 63, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019).
The measures carried out from fiscal 2011 to fiscal 2030 to rebuild after the Great East Japan Earthquake (東日本大震災), on the basic principles set by Article 2 of the Basic Act on Reconstruction in Response to the Great East Japan Earthquake.
A corporation whose head office or principal office is in Japan.
所得税法第二条第一項第六号に規定する内国法人
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
所得税法第二条第一項第八号に規定する人格のない社団等
A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act: a trust that issues beneficiary certificates, has no beneficiary, has a corporation as settlor and meets certain conditions, or is an investment trust or a specific purpose trust, other than collective investment trusts and certain others.
法人税法第二条第二十九号の二に規定する法人課税信託
The corporation tax on which the special corporation tax for reconstruction (復興特別法人税) is charged (Article 43): for a corporation other than a consolidated parent corporation (連結親法人), the corporation tax on its income for each business year, and for a consolidated parent corporation, that on its consolidated income (連結所得) for each consolidated business year, calculated under the Corporation Tax Act and other laws leaving out certain of their provisions and any accessory tax (附帯税).
次の各号に掲げる法人の区分に応じ当該各号に定める金額
特別措置法
Short name for this Act, the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), in the wording that the table in Article 63, paragraph (1) substitutes into the Acts that table lists, for the special corporation tax for reconstruction (復興特別法人税).
加算税
The four penalty taxes charged on top of a tax — for understatement (過少申告加算税), for failure to file (無申告加算税), for non-payment (不納付加算税), and the heavy penalty tax (重加算税) — each of which counts as a national tax of the same tax item as the tax it is calculated on.
国税通則法第六十九条に規定する加算税
In Article 63, paragraph (8), a reassessment (更正) or a determination (決定) under Article 25 of the Act on General Rules for National Taxes, the district tax office director (税務署長) fixing the tax of a person who should have filed a tax return but did not.
更正又は国税通則法第二十五条の規定による決定
A resident who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.
所得税法第二条第一項第四号に規定する非永住者
A request under Article 23 of the Act on General Rules for National Taxes that the district tax office director (税務署長) reassess tax: made by a person who filed a tax return within five years of the statutory filing deadline (ten years in one case for corporation tax) because the return overstated the tax or understated a loss or a refund, or, by such a person or one who received a determination (決定), within two months after certain later events, such as a court judgment that the facts the tax was calculated on were different.
国税通則法第二十三条第二項に規定する更正の請求
A return of special income tax for reconstruction (復興特別所得税申告書) filed together with the final return (確定申告書) that Article 127, paragraphs (1) to (3) of the Income Tax Act provide for a resident who will be absent from Japan (出国) partway through the year.
同法第百二十七条第一項から第三項までの規定による確定申告書に併せて提出する復興特別所得税申告書
源泉徴収特別税額
The special income tax for reconstruction (復興特別所得税) withheld, or to be withheld, together with the year's income tax withheld at source (源泉徴収税額, Article 120, paragraph (1), item (iv) of the Income Tax Act), less any amount refunded because of a return for absence from Japan (出国申告書) or a reassessment of one, and other amounts Cabinet Order (政令) sets.
還付金等
A refund (還付金) or an overpayment or mistaken payment of national tax (過誤納金), which the tax authority must pay back in money without delay.
国税通則法第五十六条第一項に規定する還付金等
The accessory tax (附帯税) on the special income tax for reconstruction (復興特別所得税) and income tax payable under Section 2 of Chapter 4, and any amounts of exemption from that accessory tax.
Dividends and similar income of a treaty partner resident (相手国居住者等配当等), or the dividends and similar income listed in sub-items (a) to (d) of Article 33, paragraph (9), item (i), to which a tax treaty (租税条約) provision exempting them from income tax and from the special income tax for reconstruction (復興特別所得税) on it applies.
Dividends, interest or royalties as a tax treaty (租税条約) defines them (including income the treaty treats like them), or other income, with their source in Japan, as defined in Article 3-2, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
同項に規定する配当等
Treaty partner residents' dividends and similar income (相手国居住者等配当等), or the dividends and similar income listed in sub-items (a) to (d) of Article 33, paragraph (9), item (i), to which a tax treaty (租税条約) provision setting a limit tax rate (限度税率) applies and whose applicable limit rate is no higher than the rate of the Income Tax Act or Act on Special Measures Concerning Taxation provisions named in Article 3-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
国税通則法第二十三条第三項に規定する更正請求書
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
国税通則法第二条第四号に規定する附帯税
A reassessment or determination, etc. as defined in Article 58, paragraph (1), item (i)(a) of the Act on General Rules for National Taxes: a reassessment (更正), a determination (決定) under Article 25 of that Act, or an assessment and determination (賦課決定).
The tax amounts in a tax return as Article 19, paragraph (1) of the Act on General Rules for National Taxes defines them by Article 2, item (vi)(d) to (f) of that Act: the tax payable, the tax equal to a refund, and the amounts deducted or used as the basis in calculating them.
課税標準等
The items of a tax return that Article 19, paragraph (1) of the Act on General Rules for National Taxes defines by Article 2, item (vi)(a) to (c) of that Act: the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).
This Act as amended by Article 14 of Act No. 10 of 2014.
The special income tax for reconstruction (復興特別所得税) paid ahead for a year, as Article 17, paragraph (4) defines it: the tax paid together with income tax prepayments under Article 16, paragraph (1), plus the tax paid because of a return for absence from Japan (出国申告書) or a reassessment or determination of one, less any of it refunded because of such a return or reassessment.
A return of special income tax for reconstruction (復興特別所得税申告書) and an amended return (修正申告書) to it, which a person holding the approval under Article 143 of the Income Tax Act to file blue returns may file on the blue form.
A reassessment (更正) of an individual's special income tax for reconstruction (復興特別所得税) for a year, including a decision, ruling or court judgment on an appeal or lawsuit against the response to a request for reassessment or against a determination (決定) under Article 25 of the Act on General Rules for National Taxes.
The special income tax for reconstruction (復興特別所得税) paid ahead for a year, as Article 17, paragraph (4) defines it: the tax paid together with income tax prepayments under Article 16, paragraph (1), plus the tax paid because of a return for absence from Japan (出国申告書) or a reassessment or determination of one, less any of it refunded because of such a return or reassessment.
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
国税通則法第二条第八号に規定する法定納期限
Salary or other wage as Article 183, paragraph (1) of the Income Tax Act uses the term: salaries, wages, allowances paid to Diet members (歳費), bonuses and payments of the same nature, paid to a resident in Japan, from which the payer must withhold income tax.
外国居住者等
A foreign resident, etc. as defined in Article 2, item (iii) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity: an individual domiciled in, or a corporation with its head or principal office in, a foreign country other than a tax treaty partner that Cabinet Order (政令) designates as treating Japan alike on tax and on exchanging information, or a similar person Cabinet Order sets, including that country's competent authority.
同法第二条第三号に規定する外国居住者等
The limit tax rate (限度税率) that applies to each treaty partner resident's dividends and similar income (相手国居住者等配当等) or other dividends and similar income in Article 33, paragraph (9), item (i); where the limit for those in sub-item (d) is set to include inhabitant tax (住民税), the after-deduction limit tax rate (控除後限度税率) as defined in Article 3-2, paragraph (9) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
A nonresident, or a foreign corporation (including an association or foundation without legal personality), that a tax treaty (租税条約) treats as a resident or corporation of the treaty partner, as defined in Article 2, item (iv) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
租税条約等実施特例法第二条第四号に規定する相手国居住者等
A return of special corporation tax for reconstruction (復興特別法人税申告書) and an amended return (修正申告書) to it, which a corporation holding an approval under Article 4-2 or Article 121, paragraph (1) of the Corporation Tax Act may file on the blue form.
青色申告書
A return of special corporation tax for reconstruction (復興特別法人税申告書), or an amended return (修正申告書) to it, that a corporation files on the blue form under Article 58, paragraph (1).
同項の規定により青色の申告書によって提出する復興特別法人税申告書等
A request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return that the district tax office director (税務署長) reassess it because, through an error or a failure to follow the tax laws, it overstated the tax payable or understated a loss or a refund, made within five years of the statutory filing deadline (ten years in one case for corporation tax).
国税通則法第二十三条第一項の規定による更正の請求
A reassessment (更正) of the special corporation tax for reconstruction (復興特別法人税) on a corporation's return, including a decision, ruling or court judgment on an appeal or lawsuit against the response to a request for reassessment of that tax.
A request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return that the district tax office director (税務署長) reassess it because, through an error or a failure to follow the tax laws, it overstated the tax payable or understated a loss or a refund, made within five years of the statutory filing deadline (ten years in one case for corporation tax).
国税通則法第二十三条第一項の規定による更正の請求
A determination under Article 25 of the Act on General Rules for National Taxes: the district tax office director (税務署長) fixing, after an examination, the tax basis and tax of a person who should have filed a tax return but did not.
国税通則法第二十五条の規定による決定
A nonresident, or a foreign corporation (including an association or foundation without legal personality), that a tax treaty (租税条約) treats as a resident or corporation of the treaty partner, as defined in Article 2, item (iv) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
租税条約等実施特例法第二条第四号に規定する相手国居住者等
This Act as amended by Article 23 of Act No. 114 of 2011.
This Act, the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), as amended by Article 19 of Act No. 7 of 2018.
会社
In Article 4, paragraph (1), Japan Tobacco Inc. (日本たばこ産業株式会社), part of whose shares that paragraph moves without charge from the Investment Account of the Fiscal Investment and Loan Program Special Account (財政投融資特別会計) to the Government Debt Consolidation Fund Special Account (国債整理基金特別会計).
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act: a trust that issues beneficiary certificates, has no beneficiary, has a corporation as settlor and meets certain conditions, or is an investment trust or a specific purpose trust, other than collective investment trusts and certain others.
The amount equivalent to the foreign tax adjusted at distribution under Article 93, paragraph (1) or Article 165-5-3, paragraph (1) of the Income Tax Act as Article 33, paragraph (1) of this Act reads them: the part, set by Cabinet Order (政令), of the foreign tax on a distribution from a collective investment trust (集団投資信託) that was deducted from the income tax and special income tax for reconstruction (復興特別所得税) on it and that matches the distribution the person receives.
第三十三条第一項の規定により読み替えて適用される所得税法第九十三条第一項に規定する分配時調整外国税相当額又は第三十三条第一項の規定により読み替えて適用される同法第百六十五条の五の三第一項に規定する分配時調整外国税相当額
The amount of credit-eligible foreign income tax as defined in Article 95, paragraph (1) of the Income Tax Act (for a resident) or Article 165-6, paragraph (1) of that Act (for a nonresident with a permanent establishment): foreign income tax that may be credited against income tax, leaving out tax on income from transactions not regarded as ordinary and other amounts Cabinet Order (政令) sets.
所得税法第九十五条第一項に規定する控除対象外国所得税の額又は同法第百六十五条の六第一項に規定する控除対象外国所得税の額
非居住者給与等申告書
The return under Article 172, paragraph (1) of the Income Tax Act that a nonresident paid certain salary or remuneration not subject to withholding must file by 15 March of the following year, or by the earlier day on which they cease to have a residence in Japan.
特別措置法
Short name for this Act, the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), in the wording that the table in Article 33, paragraph (1) substitutes into Article 8-4, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation.
In the wording that the table in Article 33, paragraph (1) substitutes into Article 8-4, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation, the part, set by Cabinet Order (政令), of an amount equal to what Article 28, paragraph (3) of this Act deducted from the special income tax for reconstruction (復興特別所得税) on dividends and similar income on listed shares, etc. that does not correspond to the total of the income tax and the special income tax for reconstruction.
課税事業年度
A business year of a corporation that includes any day within two years from the start of its first business year beginning in the designated period (指定期間, 1 April 2012 to 31 March 2014), or, for the corporations Article 45, paragraph (2) lists, such as those set up during that period, the business years it fixes instead.
第四十五条に規定する課税事業年度
A reassessment or determination, etc. as Article 90, paragraph (1) of the Act on General Rules for National Taxes uses the term: a reassessment (更正), a determination (決定) under Article 25 of that Act, or an assessment and determination (賦課決定), including a notice of tax payment (納税の告知) for tax collected at source.
Dividends, interest, royalties or other income, or gains from transferring assets, with their source in Japan, that a treaty partner resident (相手国居住者等) receives and that the tax treaty (租税条約) with its partner country treats as that resident's income, as defined in Article 3-2, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
租税条約等実施特例法第三条の二第一項に規定する相手国居住者等配当等
租税条約
A treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion, as defined in Article 2, item (i) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
租税条約等実施特例法第二条第一号に規定する租税条約
限度税率
The rate or percentage that a tax treaty (租税条約) sets as the most that may be charged on a treaty partner resident (相手国居住者等), as defined in Article 2, item (v) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
租税条約等実施特例法第二条第五号に規定する限度税率
For a consolidated parent corporation (連結親法人) or a consolidated subsidiary corporation (連結子法人), the total of the amounts Cabinet Order (政令) attributes to it out of the special income tax for reconstruction to be deducted under Article 49, paragraph (3) and the foreign tax deducted under Article 50, paragraph (2).
当該連結親法人又は連結子法人に係る次に掲げる金額の合計額
改正法
In Article 52, paragraph (2), item (ii), short name for the 2011 Act partially amending the Income Tax Act and other laws to build a tax system suited to changes in the structure of the economy and society (Act No. 114 of 2011).
In Article 52, paragraph (2), item (iv), short name for the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011).
法人税申告書
In Article 53, paragraph (4), a corporation tax return under Article 74, paragraph (1) of the Corporation Tax Act (the final return a domestic corporation files after each business year) or under Article 81-22, paragraph (1) of that Act, whose filing deadline has been extended under the provisions of that Act the paragraph names.
基準申告期限
For a return filed under Article 54 to obtain a refund, the deadline that would apply to it if it were a return under Article 53, paragraph (1) — in principle two months after the end of the taxable business year (課税事業年度).
当該申告書が第五十三条第一項の規定による申告書であるものとした場合における当該申告書の提出期限