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In Article 41-15-3, paragraphs (1) and (2), a public pension or retirement package as defined in Article 35, paragraph (3) of the Income Tax Act: pensions under the laws and schemes named in its Article 31, items (i) and (ii) of the kinds a Cabinet Order (政令) sets, pensions (恩給) other than lump sums, pensions paid by former employers for past service, and the other pensions that paragraph lists.
The amounts listed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act that an investment corporation (投資法人) meeting the requirements of item (i) of Article 67-15, paragraph (1) pays — including money it delivers to its investors (投資主) for certain events beyond the part of its stated capital, etc. (資本金等の額) that a Cabinet Order (政令) sets, and other amounts that Order sets — which it may deduct as expenses for a business year meeting the requirements of item (ii).
In Article 70-7-5, paragraph (14) and paragraphs (16) and (17), the day two months after the end of the two years following an event under paragraph (12), items (i) to (iii) — or, if the special business succession donee (特例経営承継受贈者) dies within those two months, six months after the day after its heir learns of the inheritance — which becomes the deadline for the deferral of the recalculated gift tax.
基準該当者
In Article 102, a person whose cognitive function test (認知機能検査等) under Article 97-2, paragraph (1), item (iii) or (v) gave a result that meets the Cabinet Office Order (内閣府令) standard for signs of possible dementia.
In Article 4, paragraph (6), a specified public offering (特定募集), or a secondary distribution of securities under Article 4, paragraph (1), item (iii): one of securities on which disclosure has been made.
A company that must submit an annual securities report (有価証券報告書) under Article 24, paragraph (1) as the issuer of the securities listed in its item (i) or (ii), whose parent company, etc. (親会社等) must submit a parent company, etc. status report (親会社等状況報告書) under Article 24-7.
In Article 160, paragraphs (3) and (4), the benefits for medical treatment under Article 52, item (i) and the other insurance benefits a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, whose cost for each prefecture's branch-insured persons (支部被保険者) is one basis for setting that prefecture's insurance premium rate (都道府県単位保険料率).
在留カード等
A residence card (在留カード) or the information recorded electronically on it (在留カード電磁的記録).
労働者派遣法
Short name for the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985).
The 1965 law on immigration control implementing the agreement between Japan and the Republic of Korea on the legal status and treatment of Korean nationals living in Japan (Act No. 146 of 1965), as it stood before Article 6 of the supplementary provisions (附則) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) repealed it.
In Article 144-13, paragraph (1), item (i), the business year in which a foreign corporation's net operating loss (欠損金額) on domestic source income (国内源泉所得) under Article 141, item (i)(a) arose, from which the loss is carried back for a refund.
The amount of tax on taxable purchases, etc. (課税仕入れ等の税額) on an adjustment-target fixed asset (調整対象固定資産) that a business bought in Japan as a taxable purchase or specified taxable purchase, or took out of a bonded area (保税地域) as taxable goods.
Land or a land right that an individual gave up in the exchange and consolidation (交換分合) under Article 37-6, paragraph 1, whose acquisition date and cost carry over to the land acquired.
その他半導体
A semiconductor other than one that performs computation (演算半導体), for which item 2 of Article 42-12-6, paragraph 3 sets a tax credit of 4,000 yen per 200-millimetre-wafer equivalent sold, adjusted by period and, for power semiconductors, by a ratio set by Cabinet Order (政令).
The business year that includes the day a corporation was established, as Article 42-12-5, paragraph (4), item (i) defines it — for a foreign corporation, the day it came to have a permanent establishment (恒久的施設); for a public interest corporation, etc. (公益法人等) or an association without legal personality, the day it began a profit-making business; and for a corporation that changed category, the day of the change.
ウイスキー等
The liquors listed in Article 87-3, paragraph 1, each identified by a heading of the tariff schedule (別表) of the Customs Tariff Act (関税定率法), that a person entering Japan carries in or has sent separately, and for which that Article sets flat liquor tax (酒税) rates per kilolitre.
A subject contract (対象契約) under which the financial instruments business operator, etc. acts as agent of the applicant, of the kinds in Article 2, paragraph (8), items (ii) to (iv), (x) and (xiii).
The amount of expenses incurred in providing benefits for medical treatment, etc. (療養の給付等に要する費用の額) for insured persons in the case of Article 67, paragraph (1), item (iii): those who, by the income of themselves or other insured members of their household and others a Cabinet Order (政令) names, fall in the 30 percent co-payment (一部負担金) bracket.
In Article 24-2, paragraphs (4) and (5), the first moving-in notification (転入届) a person makes after moving out under that Article's rule for Individual Number Card (個人番号カード) holders, or the first one made on behalf of a household member (世帯員) who moved out with the head of household.
Electronic eligibility confirmation (電子資格確認) or another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, by which an insured person seeking the medical treatment benefits (療養の給付) of Article 36, paragraph (1) is confirmed as insured by the medical institution or pharmacy covered by health insurance (保険医療機関等) of their choice.