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氏名等
In Article 12, paragraph (3), a secondhand goods dealer's (古物商) or secondhand goods market owner's (古物市場主) name, the name of the Public Safety Commission (公安委員会) that granted its permit (許可), and its permit number — the details Article 12, paragraph (2) deals with making available for the public to view over a telecommunications line.
新契約
In paragraph 7, item 1, a contract of one of the kinds that item lists (life insurance, the former postal life insurance (簡易生命保険), life mutual aid (生命共済) and defined-benefit corporate pension arrangements) concluded on or after 1 January 2012, other than one concluded before that date that lapsed and was revived on or after it.
The rules of a defined-benefit corporate pension plan, or of a pension fund, approved or authorised on or after 1 January 2012 under the Defined-Benefit Corporate Pension Act or other provisions a Cabinet Order (政令) specifies.
新契約
A life insurance, nursing care and medical insurance, or individual pension insurance policy of the kind listed, concluded on or after 1 January 2012, other than one concluded earlier that lapsed and was revived on or after that date.
The rules of a defined-benefit corporate pension plan, or of a pension fund, approved or authorised on or after 1 January 2012 under the Defined-Benefit Corporate Pension Act or other provisions a Cabinet Order (政令) specifies.
帳簿等
In Article 102, paragraphs (4) and (5), the books a resident or nonresident (居住者等) must keep under paragraph (1), together with the other books made that year for the activities in Article 232, paragraph (1) of the Income Tax Act and the documents listed in paragraph (3), which must be kept for seven years (five years for the other books and the documents).
The tax amounts in a tax return as Article 19, paragraph (1) of the Act on General Rules for National Taxes defines them by Article 2, item (vi)(d) to (f) of that Act: the tax payable, the tax equal to a refund, and the amounts deducted or used as the basis in calculating them.
Short name, in Article 84-3, paragraphs (3) and (4), for the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002).
In each of Article 185-7, paragraphs (5), (7) and (11), the decision or decisions ordering payment of an administrative monetary penalty (課徴金) already made under the provisions that paragraph lists on documents or information for the same business year as the new decision (新決定) the Prime Minister must now make; the penalties already ordered under them are taken into account in setting the new one.
In Article 115-48, the long-term care support specialists (介護支援専門員), persons with expert knowledge of health, medical care and welfare, commissioned welfare volunteers (民生委員) and other persons concerned, and the relevant organizations and bodies, that make up the meeting a municipality tries to set up to carry out effectively the project in Article 115-45, paragraph (2), item (iii).
The premiums a person under obligation of special collection (特別徴収義務者) has paid in to the municipality for a primary insured person (第一号被保険者) beyond what was to be collected from that person by special collection (特別徴収), less an amount a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets where the excess arose from the person's death; the municipality must refund it to the person (Article 139, paragraph (2)).
For a nonresident, a business producing real property income, business income or timber income, limited to one relating to the domestic source income (国内源泉所得) set out in the items of Article 164, paragraph (1); Article 166, paragraph (1) coins the name in applying Article 120, paragraph (6), on the statement of revenue and necessary expenses attached to a final return, and uses it there also for a business producing miscellaneous income, with the same limit.
The calculation period (or similar period) set in a partnership contract, split into one-year periods if longer than a year, for which a nonresident or foreign corporation that is a partner receives money or other assets out of domestic source income arising in it.
子会社等
In Article 82-3, paragraph (7), item (iii), an entity whose ownership interests another entity holds directly or indirectly; one condition for a country or region the Minister of Finance may designate is that its tax law includes such an entity's income in the other entity's revenue where, among other cases, the entity does not itself manage, control and run its business where its head office is, calculated in principle from all of its income.
In Article 12, paragraph (1) and Article 43, paragraph (2), item (i), a trader (事業者), a directly or indirectly entrusted party (受託者等) acting as intermediary for a trader's consumer contracts, or an agent of either — the persons a qualified consumer organization (適格消費者団体) can demand stop soliciting consumers in the ways Article 4, paragraphs (1) to (4) describe.
弁護士等
In Article 12, the specified business operators (特定事業者) listed in Article 2, paragraph (2), item (xlv) — attorneys (弁護士), including registered foreign lawyers (外国法事務弁護士), and legal professional corporations, including the foreign and joint corporations that item names — whose measures corresponding to verification at the time of transaction and record-keeping Article 12 leaves to the rules (会則) of the Japan Federation of Bar Associations (日本弁護士連合会).
In the subitem that coins it and the next, the company tested as the company whose shares a successor receives under the deferral of gift or inheritance tax on the shares of an unlisted company: its shares, and those of its closely connected specially related companies (特定特別関係会社), must be unlisted shares (非上場株式等).
In Chapter IV-2 (special provisions of the Land-holding Tax Act), a land lease right, etc. as defined in Article 2, item (ii) of the Land-holding Tax Act, other than certain superficies rights and other rights a Cabinet Order (政令) sets.
A victim of a natural disaster (自然災害) set by Cabinet Order (政令) under Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims, of a kind a Cabinet Order names, or their heir or another person a Cabinet Order names, who may register a building built or acquired to replace one lost in, or demolished after damage from, the disaster free of registration and license tax under Article 84-4.
基本理念
The basic principles in Article 3 that govern the use of Individual Numbers (個人番号) and corporate numbers (法人番号): making the handling of information in administrative work more efficient and the procedures simpler, exchanging and sharing information quickly and safely to keep benefits and burdens in proper balance, sparing people from submitting the same information again, and ensuring that personal information gathered with Individual Numbers is not used beyond what the law allows or leaked.