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Act on Special Measures Concerning TaxationArticle 70-7Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests第七十条の七（非上場株式等についての贈与税の納税猶予及び免除）
  • paragraph (3), item (xvii)

    前各号に掲げる場合のほか、経営承継受贈者による対象受贈非上場株式等に係る認定贈与承継会社の円滑な事業の運営に支障を及ぼすおそれがある場合として政令で定める場合　政令で定める日

    beyond the cases listed in the preceding items, in the case specified by Cabinet Order as a case where there is a risk of hindering the smooth operation of the business of the…

  • paragraph (32), item (i), (a)

    その譲渡等が当該経営承継受贈者と政令で定める特別の関係がある者以外の者のうちの一人の者として政令で定めるものに対して行うものであるとき。

    when that transfer, etc. is made to a person specified by Cabinet Order as a single person among persons other than those who have a special relationship specified by Cabinet…

Income Tax ActArticle 165-5-3Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents第百六十五条の五の三（非居住者に係る分配時調整外国税相当額の控除）
  • paragraph (4)

    前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。

    Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

Corporation Tax ActArticle 143(Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year)第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率）
  • paragraph (5), item (i)

    保険業法に規定する相互会社に準ずるものとして政令で定めるもの

    a corporation specified by Cabinet Order as being equivalent to a mutual company prescribed in the Insurance Business Act;

Local Tax ActArticle 72-5Scope of Income Exempt from Enterprise Tax of Corporations, etc.第七十二条の五（法人の事業税の非課税所得等の範囲）
  • paragraph (4)

    第一項及び第二項の収益事業の範囲は、政令で定める。

    The scope of the profit-making businesses referred to in paragraphs (1) and (2) is specified by Cabinet Order.

Residential Basic Book ActSupplementary Provisions, Article 20Delegation to Cabinet Order第二十条（政令への委任）
Act on the Protection of Personal InformationSupplementary Provisions, Article 68Delegation to Cabinet Order第六十八条（政令への委任）
Health Insurance ActSupplementary Provisions, Article 75Delegation to Cabinet Order第七十五条（政令への委任）
Medical Care ActSupplementary Provisions, Article 9Delegation to Cabinet Order第九条（政令への委任）
Employees' Pension Insurance ActSupplementary Provisions, Article 15Delegation to Cabinet Order第十五条（政令への委任）
National Health Insurance ActSupplementary Provisions, Article 32Delegation to Cabinet Order第三十二条（政令への委任）
Act on General Rules for National TaxesSupplementary Provisions, Article 40Delegation to Cabinet Order第四十条（政令への委任）
School Education ActSupplementary Provisions, Article 21Delegation to Cabinet Order第二十一条（政令への委任）
Real Estate Brokerage ActSupplementary Provisions, Article 8Delegation to Cabinet Order第八条（政令への委任）
Consumption Tax ActSupplementary Provisions, Article 136Delegation to Cabinet Order第百三十六条（政令への委任）
Public Assistance ActSupplementary Provisions, Article 9Delegation to Cabinet Order第九条（政令への委任）
Inheritance Tax ActSupplementary Provisions, Article 141Delegation to Cabinet Order第百四十一条（政令への委任）
Defined Contribution Pension ActSupplementary Provisions, Article 14(Delegation to Cabinet Order)第十四条（政令への委任）
Act on Public Consultants on Social and Labour InsuranceSupplementary Provisions, Article 3Delegation to Cabinet Order第三条（政令への委任）
Copyright ActSupplementary Provisions, Article 3(Delegation to Cabinet Order)第三条（政令への委任）
Act on the Use of Numbers to Identify a Specific Individual in Administrative ProceduresSupplementary Provisions, Article 24Delegation to Cabinet Order第二十四条（政令への委任）