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固定資産評価基準
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.
Short for a place of business or office (事業所又は事務所), as the word is used throughout this Act except in Article 88, paragraph (1) and Article 89, paragraph (1).
Short for a place of business or an office (事業所又は事務所).
指定居宅サービス
An in-home service (居宅サービス) provided by a business a prefectural governor has designated (指定居宅サービス事業者), at its place of business covered by the designation, as Article 41, paragraph (1) of the Long-Term Care Insurance Act provides.
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
市町村法定外普通税
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
A person a prefectural governor designates, under Article 53, paragraph (1), to provide preventive long-term care services (介護予防サービス) at a business office covered by the designation.
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
The association of all the unit owners (Article 3) once it has become a corporation (法人) by a resolution of its meeting (集会), passed by at least three-quarters of the unit owners and of the votes present at a meeting attended by a majority of the unit owners holding a majority of the votes (or a higher proportion the rules (規約) set), and by registration at its principal office.
A service to prevent long-term care (介護予防サービス) provided by a business a prefectural governor has designated (指定介護予防サービス事業者), at its place of business covered by the designation, as Article 53, paragraph (1) of the Long-Term Care Insurance Act provides.
An insured person certified as needing support (要支援認定) who receives that support at home.
The unlisted shares or similar interests (非上場株式等) of a special certified gift succession company (特例認定贈与承継会社) given to a special business successor donee (特例経営承継受贈者) for which the gift tax return states that the deferral of gift tax under paragraph (1) is sought.
修正申告書
In the subsection on electronic filing by specified corporations (特定法人) that Article 72-32 opens, an amended return of the corporate enterprise tax (事業税) under Article 72-31, paragraph 2 or 3: one filed where the tax base or tax shown was too low, or within one month after the national tax office corrects or determines the corporation tax base.
In the chapter on shareholders of incorporated financial instruments exchanges, voting rights in an incorporated financial instruments exchange (株式会社金融商品取引所), including those of shares that cannot be asserted against the issuer under Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, and excluding those a Cabinet Office Order (内閣府令) excludes in view of how they are acquired or held.
In Articles 70-4 to 70-5, the transfer, gift or conversion of farmland, etc. (農地等) under the gift tax deferral, the creation of a right such as a lease over it, the abandonment of its cultivation, or the extinction of the right to farm it.
A contract under which a financial instruments business operator, etc. (金融商品取引業者等) carries out financial instruments transactions (金融商品取引行為) — the acts listed in the items of Article 2, paragraph (8) — with a customer as the other party or on the customer's behalf.
受贈者
In Article 70-2-2, the individual for whose education an education fund management contract (教育資金管理契約) manages funds.
剰余金の配当
A dividend of surplus as referred to in Article 24, paragraph (1) of the Income Tax Act, the provision on dividend income (配当所得).