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In a trust with two or more trustees, a trustee whose duties have ended for one of the reasons listed in Article 56, paragraph 1 of the Trust Act; the trustee who takes over its trust business inherits its obligation to pay the local government's levies (地方団体の徴収金) owed by it.
A general electricity transmission and distribution business as defined in Article 2, paragraph 1, item 8 of the Electricity Business Act.
建築施設の部分
In Article 73-27-5, a part of a building facility (建築施設の部分) as referred to in Article 118-7, paragraph 1, item 3 of the Urban Renewal Act, acquired by a redevelopment company (再開発会社) in carrying out a Type 2 urban redevelopment project (第二種市街地再開発事業).
The operator of a cabaret, nightclub, bar or similar establishment where hostesses entertain customers, as described in Article 204, paragraph (1), item (vi); in this Article, fees paid to hostesses by anyone else are treated separately.
In Article 1-3, paragraph (1) and Article 1-4, the relationship to the head of household (世帯主) entered in a person's certificate of residence (住民票) under Article 7, item (iv) of the Residential Basic Book Act.
利用者たる顧客
A person to whom a credit card business under Article 2, paragraph (2), item (xl) issues a credit card, etc. (クレジットカード等) because that person intends to use it to buy goods or rights or to receive services; for that business, this person is the customer meant by Article 2, paragraph (3).
An investment trust of the kind listed in Article 2, paragraph (1), item (xxix)(b) of the Corporation Tax Act: an investment trust under the Act on Investment Trusts and Investment Corporations that is a securities investment trust or whose beneficial interests are publicly offered mainly in Japan as a Cabinet Order (政令) specifies, or a foreign investment trust.
税額控除限度額
The amount a tax credit provision of this Act calculates — a set percentage of, for example, the cost of qualifying assets, research expenses, donations or an increase in wages — for deduction from an individual's income tax or from a corporation's corporation tax before adjustment (調整前法人税額), as that provision sets out.
A donee (受贈者) still under the main clause of Article 70-4, paragraph (1) of this Act as it stood before one of the fourteen amending Acts, from 1975 to 2022, listed in Article 70-4-2, paragraph (9), as that Act's supplementary provisions (附則) keep that wording in force or applying.
A contract document concerning a loan for consumption (消費貸借), of the kind listed under 3 in the column of document descriptions for item 1 of Appended Table 1 to the Stamp Tax Act.
The training under Article 108-2, paragraph (1), item (ii) for persons denied or stripped of driving privileges (取消処分者等) and those in a similar position (準取消処分者等).
In Article 31, paragraph (3) and Article 33-6, paragraph (3), the part of the business content or methods stated in the document under Article 29-2, paragraph (2), item (ii) that concerns the acts referred to in Article 29-2, paragraph (1), item (viii) or (ix) and that a Cabinet Office Order (内閣府令) specifies as especially necessary for the public interest or investor protection.
In Article 166, paragraph (6), item (iv)-2, a listed company's resolution of a shareholders meeting or board of directors under Article 156, paragraph (1) of the Companies Act on acquiring its own shares (including a decision of a director or executive officer under authority the board delegated), a resolution of an investment corporation's board of officers under Article 80-2, paragraph (3) of the Act on Investment Trusts and Investment Corporations on acquiring its own investment units, or a resolution or decision under equivalent foreign laws and regulations.
The rate obtained by dividing the premium rate for childcare leave-related benefits (育児休業給付費充当徴収保険率) under Article 12, paragraph (4), item (ii) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the part of the employment insurance rate that pays for the childcare leave-related benefits (育児休業給付) — by the employment insurance rate (雇用保険率), as used in Article 66, paragraph (4) and Article 68, paragraph (2).
In Article 68, paragraphs (1) and (2), premiums, including national health insurance tax (国民健康保険税) under the Local Tax Act, or contributions that a secondary insured person (第二号被保険者) certified as needing long-term care or support must pay under the medical insurance Acts (医療保険各法) and has not paid by the due date.
育児・介護休業法
In Article 23-2, paragraph (1), short name for the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members (Act No. 76 of 1991).
個人の青色申告書
A blue return (青色申告書) as defined in Article 2, paragraph 1, item 40 of the Income Tax Act — a final return, or an amended return of one, filed on a blue form under Article 143 of that Act — as the Section on the individual enterprise tax (事業税) uses the term for an individual carrying on a business whom the national tax office has approved to file one.
In Article 19-3, paragraph (1), items (i) and (iii), the Employees' Pension Insurance Act as it stood before Article 1 of the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it.
In Article 42-14, paragraph (1), for each tax credit provision listed in that paragraph's table that a corporation in group tax sharing applied in a business year, the part of the credit it took that is added to its corporation tax in a later business year where another corporation of the group overstated its pre-sharing deficit (通算前欠損金額) on falsified accounts, or showed one only in a return filed after the due date — worked out from the tax corresponding to that deficit at the rate the table sets for the provision.
In Chapter IV, business relating to any of the acts in Article 2, paragraph (21), items (i) to (iii), analysing funds transfer transactions and notifying the results, that a financial institution, etc. (金融機関等) entrusts to a person carrying on funds transfer transaction analysis services (為替取引分析業).