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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
居住用賃貸建物
A building, with its fixtures, that is a high-value specified asset (高額特定資産) or an adjustment-target self-constructed high-value asset (調整対象自己建設高額資産) and is not clearly not to be used for leasing housing (住宅の貸付け) under item (xiii) of Appended Table 2; under Article 30, paragraph (10), the tax on purchasing it is not deducted under paragraph (1) of that Article.
A document stating that a nonresident or foreign corporation seeks the income tax exemption of Article 5-2, paragraph (1) for interest on book-entry government bonds (振替国債) or book-entry municipal bonds (振替地方債), with its name, address and other matters a Ministry of Finance Order (財務省令) sets, submitted to the tax office through the specified book-entry transfer institution, etc. (特定振替機関等) and any qualified foreign intermediary (適格外国仲介業者).
外国銀行代理業務
The services in Article 10, paragraph (2), item (viii)-2: acting as agent or intermediary for a foreign bank's business, in the cases a Cabinet Office Order (内閣府令) specifies; a bank needs the Prime Minister's authorization in advance for each foreign bank it contracts with.
In Article 5-2, a copy of the written partnership contract (組合契約書) for the partnership, or of the written trust contract for the trust, that the person running the partnership or the trustee must file, with the notification of a partnership, etc. (組合等届出書), for a nonresident or foreign corporation to receive interest on book-entry government or local government bonds held in partnership property or trust property free of tax.
The last day of childcare leave (育児休業) that a worker gives when applying for it (Article 5, paragraph 6).
地方公共団体等の職員
In Article 61-2, a local public employee in the regular service (一般職) — the employees the Local Public Service Act covers under its Article 4, paragraph 1.
The practical training referred to in Article 75, paragraph (3), given by a person registered with the Director of the Prefectural Labour Bureau (都道府県労働局長) for each category in Appended Table 17, completion of which within the past year can exempt a person from all or part of a licensing examination's written or practical test.
招集者
The person who calls a creditors meeting in special liquidation, or a bondholders meeting.
Ceasing to have both a domicile and a residence (住所及び居所) in Japan, as Article 60-2, paragraph (1) of the Income Tax Act defines it.
秘密保持命令
A court order under Article 10, paragraph (1), made by ruling at a party's request in a lawsuit over business interests infringed by unfair competition (不正競争), forbidding a party, etc. (当事者等), counsel or assistant in court to use a trade secret (営業秘密) that comes up in the case for any purpose other than conducting the lawsuit, or to disclose it to anyone not bound by such an order.
A request to the tax office director (税務署長) to reassess (更正) the tax base or tax amount in a tax return, made under Article 23, paragraph (1) — within five years of the statutory tax return due date (ten years in one case for corporation tax) where the return overstated the tax or understated a loss or refund — or, on the grounds in paragraph (2), such as a court judgment or another person's reassessment showing the figures were wrong, within two months of that event, when a person whose tax was fixed by a determination (決定) may also make it.
The pensions listed in Article 35, paragraph (3) of the Income Tax Act: public pensions of kinds a Cabinet Order (政令) specifies under the schemes Article 31, items (i) and (ii) of that Act refer to; onkyu (恩給) pensions other than lump-sum ones, and pensions paid by former employers for past service; and defined-benefit corporate pensions (確定給付企業年金), less the part matching the recipient's own contributions, and similar pensions that order specifies.
派遣中の労働者
A worker employed by one business owner and dispatched to work at another business owner's business, who is not employed by that other owner, as defined in Article 44, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (leaving out those employed at a business that employs only relatives living in the same household, and domestic workers).
The compensation that a person who makes digital sound or visual recordings for private use, with devices and recording media a Cabinet Order (政令) designates, must pay the copyright owner under Article 30, paragraph (3) (including as applied by Article 102, paragraph (1)).
Natural gas classified under heading 2711.11 of the Appended Table of the Customs Tariff Act, or coal, that a power generation business operator under Article 2, paragraph (1), item (xv) of the Electricity Business Act uses to generate electricity at a site in Okinawa Prefecture.
In Articles 67 and 67-2, the compulsory license that the Commissioner of the Agency for Cultural Affairs grants under Article 67, paragraph (1) to use a work made public, etc. (公表著作物等) when, among other conditions set there, the copyright owner could not be contacted despite the measures the Commissioner sets, on deposit of compensation for the owner.
In Article 3-2, paragraph (1), a company or other corporation, including an organization without legal personality (法人でない団体) that a Cabinet Office Order (内閣府令) treats as equivalent to a corporation, as item (i) of that paragraph describes.
In Articles 41-14 and 41-15, the transactions and acquisitions listed in Article 41-14, paragraph (1): commodity futures transactions, etc. under the Commodity Derivatives Transaction Act, financial instruments futures transactions, etc. under the Financial Instruments and Exchange Act of the kinds listed there, and the acquisition of the securities listed in Article 2, paragraph (1), item (xix) of that Act.
A person designated under Article 41, paragraph (1), item (i) to carry on an earnest money guarantee business (手付金等保証事業), guaranteeing real estate brokers' obligations to refund earnest money (手付金等).
Payment of the basic allowance (基本手当) beyond the prescribed duration of benefits (所定給付日数) under Article 24-2, paragraph (1) or (2), to certain qualified recipients — such as those whose health meets set criteria or whose workplace was hit by a disaster — whom the chief of the Public Employment Security Office (公共職業安定所長) finds should be given vocational guidance to help them find work again.