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In Article 82-22, a domestic corporation listed in the items of Article 82-19, paragraph (1), which must file a return for the domestic minimum tax amount (国内最低課税額) within one year and three months after the end of each covered fiscal year (対象会計年度), unless it has no taxable amount.
In Article 40-3-3, paragraph (26) and Article 40-3-4, paragraph (1), the contracting state or party other than Japan to a tax treaty (租税条約) — a treaty referred to in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act.
In Articles 41-10 and 41-11, the compensation for periodic deposits (給付補塡金), interest, profits or gains listed in Article 174, items (iii) to (viii) of the Income Tax Act that a resident or a nonresident with a permanent establishment receives in Japan on or after 1 April 1988; they are taxed separately from other income at 15 percent.
労働者派遣法
Short name this Act uses for the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985).
In Article 175-2, paragraphs (1) and (2), business involving the acts in Article 2, paragraph (8), items (ii) and (iii), item (iv) (other than over-the-counter derivatives transactions themselves) and item (x) (other than purchases and sales of securities themselves), and similar acts a Cabinet Order (政令) specifies, in relation to specified securities, etc. (特定有価証券等), including incidental business a Cabinet Office Order (内閣府令) specifies.
給付額減額期間
In Article 69, the period, set by the municipality as a Cabinet Order (政令) provides according to the period for which the right to collect a primary insured person's premiums has lapsed by prescription (保険料徴収権消滅期間), during which that person, who requires long-term care or support, has the amount of long-term care benefits, etc. (介護給付等) reduced and is not paid high-cost long-term care service expenses, specified admitted person service expenses and similar benefits.
In Article 201-2, the Minister of Health, Labour and Welfare, municipalities (市町村), long-term care service providers (介護サービス事業者), those carrying out specified comprehensive projects for prevention and daily life support (特定介護予防・日常生活支援総合事業) and the others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names as using insured-person numbers, etc. (被保険者番号等) to carry out long-term care insurance projects or related work.
In Article 194-2, the Minister of Health, Labour and Welfare, insurers, medical institutions and pharmacies providing services covered by health insurance (保険医療機関等), designated home-nursing providers (指定訪問看護事業者) and others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names as using insurer numbers and insured persons' codes and numbers (被保険者等記号・番号) to carry out the health insurance business or work related to it.
The Alien Registration Act (外国人登録法) as it stood before Article 4 of the 2009 amending law (Act No. 79 of 2009) abolished it.
In Article 111-2, the Minister of Health, Labour and Welfare, prefectures, municipalities, National Health Insurance Societies (国民健康保険組合), health insurance-covered medical institutions and pharmacies (保険医療機関等), designated home-nursing providers (指定訪問看護事業者) and the others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names as using insurer numbers and insured persons' codes and numbers (被保険者記号・番号等) to run national health insurance or related work; they may not ask anyone to disclose those codes and numbers except where that work needs it.
In Article 108-5, short name for the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).
In Article 80-2, the Minister of Health, Labour and Welfare, public assistance administrators (保護の実施機関), prefectural governors (都道府県知事), municipal mayors (市町村長), designated medical care providers (指定医療機関) and others that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies as using recipient numbers, etc. (受給者番号等) to carry out the work of deciding on and providing public assistance and related work.
In Article 18-2 and Article 38-8(1), the short name for the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002).
若年運転者講習
The training under Article 108-2, paragraph (1), item (xiv) on driving the vehicles a license obtained under the special exception (特例取得免許) covers, of which a public safety commission (公安委員会) must notify in writing a young driver whose violations during the young driver period (若年運転者期間) have met a Cabinet Order (政令) standard.
封印取付受託者
In Article 11, a person whom the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) has entrusted under Article 28-3, paragraph (1) with affixing the seal (封印) to the motor vehicle registration number plates (自動車登録番号標) attached to registered motor vehicles.
第一項有価証券
The securities listed in Article 2, paragraph (1), together with the rights represented on such securities (有価証券表示権利), the specified electronically recorded monetary claims (特定電子記録債権) and the electronically recorded transferable rights (電子記録移転権利) that Article 2, paragraph (2) treats as securities.
In Article 161-2, the Minister of Health, Labour and Welfare, Associations of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合), medical institutions providing services covered by health insurance, etc. (保険医療機関等), designated home-nursing providers (指定訪問看護事業者) and the others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names as using insured person numbers, etc. (被保険者番号等) — the number the Minister sets to identify each union and the number each union sets for each insured person — to carry out late-stage elderly medical care or related work; they may not ask anyone to disclose those numbers except where that work needs it.
Collective name, used within the section (節) of this Act on investigation bodies for electronic public notice (電子公告調査機関), for the provisions of other Acts listed in Article 943, item (i) — among them Article 97-4(5) of the Agricultural Co-operatives Act, Articles 49-2(2) and 52-60-36(7) of the Banking Act, and Articles 20(4), 61(7), 62-25(7) and 63-20(7) of the Payment Services Act — under which that section's rules apply with the necessary changes in wording (準用); the section's own rules are not part of the name.
還付所得事業年度
Any business year that began within one year before the start of a loss business year (欠損事業年度) whose corporation tax is used to calculate the refund claimed by carrying back that year's loss (欠損金額) under Article 80 or, for a foreign corporation, Article 144-13, counting for a foreign corporation only tax on domestic source income (国内源泉所得) of the same kind as the loss.
経過措置医療法人
In Article 70-7-13, a transitional medical corporation (経過措置医療法人) as Article 70-7-12, paragraph (2) uses the term; an heir who inherits an equity interest (持分) in one that is a certified medical corporation (認定医療法人) and gives it up before the inheritance tax return deadline pays less inheritance tax.