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The Medical Information Infrastructure and Medical Fee Review and Payment Organization (医療情報基盤・診療報酬審査支払機構), established under Act No. 129 of 1948, to which an insurer may entrust the review and payment of claims for medical fees from medical institutions and pharmacies providing services covered by health insurance.
A person who, because of a mental disability, is constantly unable, or markedly insufficiently able, to understand and judge matters, as referred to in Article 5, paragraph (1), item (ii) of the Immigration Control and Refugee Recognition Act, which bars such a person from landing unless accompanied by a helper of a kind set by Ministry of Justice Order.
The Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) as amended by Article 1 of the Act Partially Amending the Immigration Control and Refugee Recognition Act, etc. (Act No. 59 of 2024).
利用者等
In Chapter III-5, users (利用者) given a card or similar means under Article 2, paragraph (1), item (ii) or paragraph (3), item (i), together with purchasers and service recipients.
In Article 46, paragraph (3), item (vi), a person who manufactures or imports specified machinery (特定機械等), by whom an applicant for registration as a registered agency for design reviews and post-manufacturing inspections (登録設計審査等機関) must not be controlled.
有価証券
In Article 90-5, paragraph (1), item (iv), a security listed in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act, which Article 224-5, paragraph (1), item (vii) of the Income Tax Act names: a certificate representing an option (オプション), that is, a right in an option transaction of the kinds that item describes.
An organized crime group member (暴力団員) as defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members, or a person who ceased to be one less than five years ago.
相互の関係
The mutual relationship referred to in Article 2, item 12-7-6 of the Corporation Tax Act: the relationship between corporations that are each wholly controlled (完全支配関係) by the same one person.
In Article 47-2, paragraph (11), item (i), a specialized training college (専修学校) or miscellaneous school (各種学校) referred to in Article 2, paragraph (1), item (xxxii), (b) of the Income Tax Act: one set up by the State, a local government, a school corporation or a similar body.
Short name, from Article 1 on, for the Act Concerning Special Provisions for the Narcotics and Psychotropics Control Act, etc. and Other Matters for the Prevention of Activities Encouraging Illicit Conducts and Other Activities Involving Controlled Substances through International Cooperation (Act No. 94 of 1991).
第一次相続
In Article 20, an earlier inheritance, begun within the ten years before the second inheritance (第二次相続), by which the decedent of that second inheritance acquired property; part of the inheritance tax charged on it is deducted from the tax of those who inherit from that decedent.
An expropriation, purchase or exchange described in the items of Article 33-2, paragraph 1 — such as expropriation under the Expropriation of Land Act and similar laws, or an exchange of land in a land improvement project — by which an individual's asset is transferred, as used in the subsection of this Act on the special rules for such transfers.
納税申告書
In Article 66-4, paragraph (27), a tax return (納税申告書) as defined in Article 2, item (vi) of the Act on General Rules for National Taxes, other than a return filed by the deadline (期限内申告書) under Article 17, paragraph (2) of that Act, filed for corporation tax on the basis of the facts in item (i).
投資信託法
Short name for the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), used in Article 68-3-3, paragraph (1).
Farmland or grazing land, or land expected to become such within one year, in the areas listed in Article 70-4, paragraph 2, item 3(a) to (c), other than the farmland under the gift tax deferral, that the donee held on the day of a transfer by expropriation or exchange (収用交換等) of deferred farmland in those areas (excluding land acquired before the gift), as used in Article 70-4, paragraph 16 on replacing, within one year, farmland transferred that way.
リース物件
In Article 10, paragraph (2), item (xviii), the machinery or other object (物件) that a bank lets another party use under a lease contract of the kind that item describes.
9 July 2012, the day the 2009 Act (Act No. 79 of 2009) amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan came into effect.
9 July 2012, the day the 2009 Act (Act No. 79 of 2009) amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan came into effect.
Shares not listed on a financial instruments exchange (金融商品取引所) that meet the other requirements a Ministry of Finance Order (財務省令) sets, and interests of partners in a general partnership company (合名会社), limited partnership company (合資会社) or limited liability company (合同会社) meeting that Order's requirements, as Article 137-2, paragraph (11), item (ii) of the Income Tax Act defines them.
適用事業年度
In Article 57-2, the business year that includes the relevant day (該当日) on which a loss corporation (欠損等法人) comes under one of the events listed in paragraph (1).