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The sum of the amount for the taxpayer under Article 37, item 1(a) and the taxpayer's previous-year income tax basic deduction under Article 86, paragraph 2 of the Income Tax Act (as adjusted under Article 41-16-2, paragraph 1 of the Act on Special Measures Concerning Taxation where that applies) less 480,000 yen, or zero if that is negative.
寄附金税額控除額
The amount to be deducted from the prefectural inhabitant tax (道府県民税) for donations under Article 37-2, paragraphs 1 and 11, other than for the donations of paragraph 1, item 4 of that Article that are not made to certified or provisionally certified specified non-profit corporations (認定特定非営利活動法人, 特例認定特定非営利活動法人).
対象国内源泉所得
Domestic source income of the kinds listed that is attributable to the permanent establishment in Japan of a foreign corporation (Article 180) or nonresident (Article 214) meeting requirements set by Cabinet Order (政令), from which no tax is withheld while the recipient holds a certificate from the district tax office director (税務署長) and has shown it to the payer.
In Article 57, a corporation listed in the items of Article 64-11, paragraph (1) or Article 64-12, paragraph (1), whose assets are not revalued at fair value when it starts or joins group tax sharing (通算制度).
預貯金取扱事業者
In Article 26 and Article 32, paragraph (4), item (i), the specified business operators (特定事業者) listed in Article 2, paragraph (2), items (i) to (xv) and (xxxvii): banks, shinkin banks (信用金庫), labor banks (労働金庫), credit cooperatives (信用協同組合), agricultural cooperatives (農業協同組合), fishery cooperatives (漁業協同組合) and fishery processing cooperatives (水産加工業協同組合), the federations of each of these, the Norinchukin Bank (農林中央金庫), the Shoko Chukin Bank (株式会社商工組合中央金庫), and the incorporated administrative agency (独立行政法人) for postal savings, postal life insurance and post office network support (郵便貯金簡易生命保険管理・郵便局ネットワーク支援機構).
提供データベース
In Article 80-2, paragraph (4), a database of recipient numbers, etc. (受給者番号等) that includes those of other people, systematically organised so that the information can be searched by computer, and whose information is meant to be provided to others; no one may build one as a business except in the cases that paragraph lists.
In Article 41-18-4(1), a stock company of one of the kinds the paragraph lists — a specified new small or medium-sized enterprise (特定新規中小企業者) under Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. of the kind a Ministry of Finance Order (財務省令) sets, a domestic company less than five years old meeting set requirements, a designated company under Article 37-13(1)(iii), a company under Article 27-5 of the National Strategic Special Zones Act, or a company doing business under Article 16 of the Local Revitalization Act (地域再生法) — in whose newly issued shares an individual invests.
Elderly persons, disabled persons, etc. as defined in Article 2, item (i) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc.: elderly or disabled persons whose physical functions limit them in daily or social life, and others whose physical functions so limit them.
自転車運転者講習
In Article 108-3-5 and the following Article, the training under Article 108-2, paragraph (1), item (xvi) on preventing traffic danger from riding bicycles, which a public safety commission (公安委員会) may order a person who repeatedly commits dangerous acts on a bicycle to take within a period it sets of up to three months.
Electronically recorded monetary claims (電子記録債権) that a Cabinet Order (政令) specifies as needing, in view of their transferability and other circumstances, to be treated as corporate bond certificates or other securities listed in Article 2, paragraph (1); this Act treats them as those securities.
In Chapter III-2, any of the acts listed in the items of Article 2, paragraph (11), the intermediation and handling that make up financial instruments intermediary service (金融商品仲介業).
提供データベース
In Article 161-2, paragraph (4), a database of insurer numbers and insured person numbers (被保険者番号等) that includes other people's, systematically organized so that a computer can search it, whose information is meant to be provided to others; no one may build one as a business except in the cases that paragraph lists.
旧簡易生命保険契約
A postal life insurance contract (簡易生命保険契約) under Article 3 of the Postal Life Insurance Act (Act No. 68 of 1949) as it stood before Article 2 of Act No. 102 of 2005 abolished that Act.
A company newly formed in a share transfer that acquires all the issued shares of another company, as defined in Article 2, item (xii)-6-6 of the Corporation Tax Act.
旧簡易生命保険契約
A postal life insurance policy under Article 3 of the Postal Life Insurance Act (Act No. 68 of 1949) as that Act stood before Act No. 102 of 2005 repealed it, under which a fixed benefit is paid on the insured person's survival or death.
The party listed for each kind of futures transaction in Article 224-5, paragraph (1), such as the head of the office of the futures commission merchant that handled the trade, to whom a person settling the transaction by paying or receiving the difference must give their name, address and individual or corporate number.
A dependent eligible for deduction (控除対象扶養親族) or a specified relative (特定親族) who is a nonresident relative and whom a resident enters on a final return for the deduction for dependents or the special deduction for specified relatives, as Article 262, paragraph (4) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes them.
In the definition of a qualified contribution in kind (適格現物出資) in Article 2, item (xii)-14, the assets (other than domestic real property, etc. (国内不動産等)) and liabilities of a business a foreign corporation carries on through its head office, etc. (本店等) under Article 138, paragraph (1), item (i); a contribution in kind that transfers them to a domestic corporation, or to another foreign corporation where any of them become assets or liabilities of that corporation's permanent establishment (恒久的施設), is not a qualified one.
クレジットカード等
A card or other object, or a number, symbol or other code, that lets the holder buy goods or rights from particular sellers, or receive services for payment from particular service providers, by showing or quoting it — what the credit card businesses of Article 2, paragraph (2), item (xl) issue to their users.
Shares of a foreign parent corporation that a nonresident with a permanent establishment (恒久的施設) receives in a specified non-qualified merger, split-off-type company split or share exchange — paragraphs (1), (2) and (4) of Article 37-14-3 respectively — and that are shares of a specified low-taxed foreign corporation, etc. (特定軽課税外国法人等).