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The amount, set by Cabinet Order (政令), of the distribution of proceeds of a special investment trust (特定投資信託) that meets the conditions listed in Article 68-3-3, paragraph (1), item (i).
第二項有価証券
The rights listed in the items of Article 2, paragraph (2) that it treats as securities, other than electronically recorded transferable rights (電子記録移転権利).
In Chapter IV, Section 4 (costs), the part of the costs borne by the special account (特別会計) of an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) for that care that is to be met from insurers: the amount subject to the burden (負担対象額) multiplied by the rate left after taking the old-old contribution rate (後期高齢者負担率) and 50 percent from one, plus the specified costs (特定費用) multiplied by one minus the old-old contribution rate.
基金事業借入金
In Article 116, paragraph (2), money an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) has borrowed from the prefecture under paragraph (1), item (ii) of that Article, as a loan from its financial stability fund (財政安定化基金).
監事の監査報告書
The audit report on the state of a medical corporation's business or property that its auditor (監事) prepares each fiscal year under Article 46-8, item (iii) and submits, within three months after the year ends, to the general meeting of members (社員総会) or the board of councillors (評議員会) and to the board of directors (理事会).
みなし決済損益額
The profit or loss worked out, as a Ministry of Finance Order (財務省令) sets, by treating as settled at the end of a business year a transaction still unsettled then — in Article 61, paragraph (7) a margin trade in cryptoassets (暗号資産信用取引), in Article 61-4, paragraph (1) a short sale, margin or when-issued transaction or underwriting of securities, and in Article 61-5, paragraph (1) a derivative transaction (デリバティブ取引) other than those it leaves out — which is counted in gross profits or deductible expenses for that year.
特定税額控除規定
In Article 10-6(5) and (6), the tax credit provisions listed in Article 10-6(1)(i), (iii), (iii-2) (as far as it concerns Article 10-2-2(1)), (v) and (ix), which an individual who is not a small or medium-sized business cannot use for a year from 2019 to 2029 if it fails the requirements Article 10-6(5) lists, subject to the exceptions that paragraph sets.
控除対象特定株式
Specified shares (特定株式) that the individual acquired by payment during the year and holds on 31 December as a Cabinet Order (政令) sets, whose acquisition cost is deducted in calculating that year's income from transfers of general or listed shares, etc. under Article 37-13.
The submission of a written application for the credit (適用申請書) to the creditor of a housing loan, etc. (住宅借入金等) under Article 41-2-3, paragraph (1), including providing its contents by electronic or magnetic means (電磁的方法) instead of the paper.
In Article 42-11, the business listed in Article 2(2)(ii)(a) or (b) of the Comprehensive Special Zones Act (総合特別区域法) that a designated corporation (指定法人) carries on.
A contract document for the transfer of real property listed in column 1 of item 1 of Appended Table 1 of the Stamp Tax Act (印紙税法), including one document that is also another kind of contract under that item; Article 91 sets lower stamp tax (印紙税) rates for those made from 1 April 2014 to 31 March 2027 that state a contract amount over 100,000 yen.
The way a funds transfer service provider (資金移動業者) that has filed a notice under Article 45-2, paragraph (1) manages money equal to all or part of its outstanding obligations for transfers not yet completed (未達債務) in type III funds transfer services (第三種資金移動業): as deposits or savings with a bank or similar institution (銀行等) in an account whose name shows it is money managed this way, or by another method a Cabinet Office Order (内閣府令) sets.
クレジットカード等
In Article 47-2, paragraph (6), item (ii) and paragraph (8), item (ii), a card or other object, or a number, symbol or other code, that lets the holder buy goods or rights from particular sellers, or receive paid services from particular service providers, by showing or quoting it, as a credit card purchase intermediary (クレジットカード等購入あつせん業者) issues it to its customers.
建設工事請負契約書
In Article 91(2) and Article 91-2(1), a contract document for work listed in item 2 of Appended Table 1 of the Stamp Tax Act (印紙税法), made between 1 April 2014 and 31 March 2027 under a contract for construction work as defined in Article 2(1) of the Construction Business Act (建設業法).
In the penal provisions of Chapter VIII, the Financial Instruments and Exchange Act as Article 62-17, paragraph (1) or Article 63-22-15, paragraph (1) applies it, with its wording adjusted, to electronic payment instruments service providers (電子決済手段等取引業者) and electronic payment instruments and cryptoasset intermediary service providers (電子決済手段・暗号資産サービス仲介業者) that deal in or broker specified contracts for electronic payment instruments transaction (特定電子決済手段等取引契約).
Short name, in Article 20, paragraph (4), for the Cabinet Order on the Arrangement of Related Cabinet Orders and on Transitional Measures upon the Enforcement of the Act Partially 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, and Other Matters (Cabinet Order No. 421 of 2011).
書面等地方税関係申告等
A filing or other notice under the local tax rules (地方税関係申告等) that the local tax laws and regulations (地方税関係法令) say is to be made in writing (書面等) or in another set way, other than those the items of Article 747-2, paragraph 1 exclude, which that paragraph lets be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), as a Ministry of Internal Affairs and Communications Order (総務省令) provides.
In Article 18-4, paragraphs (9) and (10), the other specified retirement allowance mutual aid organization (特定退職金共済団体) whose contract an employer has ended in order to join another such organization, and which, under a contract between the two, hands over the amount equal to that employer's total assets (資産総額) in it, as Article 73, paragraph (1), item (vii)(c)(3) of the Order for Enforcement of the Income Tax Act (所得税法施行令) provides.
The law on the comprehensive small and medium enterprise corporation (中小企業総合事業団法, Act No. 19 of 1999) as it stood before Article 1 of Act No. 146 of 2002 (中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律), which these provisions call the abolition Act (廃止法) abolished it.
離婚時みなし被保険者期間
The part of the subject period (対象期間) in which the person subject to a class I revision (第一号改定者) was an insured and the person subject to a class II revision (第二号改定者) was not, which Article 78-6, paragraph (3) deems to have been an insured period of the latter once their standardized remuneration (標準報酬) is split after a divorce or similar circumstances (離婚等).