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In Articles 90-4 to 90-6, the information written or recorded in a disaster victim register that the mayor of a municipality has drawn up.
The transactions listed in Article 467, paragraph (1), items (i) to (iv) that need approval at a shareholders meeting: transferring all or an important part of the company's business or certain shares in a subsidiary, taking over all of another company's business, and leasing or handing over the management of its whole business.
In Chapter III, a security interest over immovable property (不動産) — including what Article 43, paragraph (2) deems immovable property, but not fixtures on land that cannot be registered — enforced by whichever the creditor chooses of a secured immovable property auction (担保不動産競売) and enforcement against earnings from secured immovable property (担保不動産収益執行).
大型特殊免許
A special large motor vehicle license (大型特殊自動車免許), the class 1 license (第一種免許) needed under Article 85, paragraph (1) to drive a special large motor vehicle (大型特殊自動車); under Article 85, paragraph (2) it also covers special small motor vehicles and general motorized bicycles.
課税標準申告書
The return stating the tax basis that a taxpayer of a national tax assessed by the tax office (賦課課税方式) must file with the tax office by its deadline under Article 31, paragraph (1).
The document by which a request for reinvestigation (再調査の請求) is made under Article 81, stating the disposition challenged, when the requester learned of it, the purpose of and reasons for the request and its date — and, where it is made after the time limit, the justifiable reason for the delay.
燃料炭化水素油
As Article 144-2, paragraph 3 defines it, hydrocarbon oil (炭化水素油) other than light oil (軽油) and gasoline (揮発油 — as defined in Article 2, paragraph 1 of the Gasoline Tax Act, including what Article 6 of that Act deems gasoline), but including gasoline under Article 16 or 16-2 of that Act that is kerosene.
The Council of Transport Policy (交通政策審議会), or a council set up in a District Transport Bureau (地方運輸局) that a Cabinet Order (政令) designates, which the Minister of Land, Infrastructure, Transport and Tourism or the Director of a District Transport Bureau consults before deciding a specified minimum wage for mariners.
第二級印紙保険料
Stamp premiums (印紙保険料) paid at the amount in Article 22, paragraph (1), item (ii) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the middle rate, for insured day workers whose daily wage is 8,200 yen or more but under 11,300 yen, at present 146 yen a day — as changed under paragraph (2) or (4) of that Article.
Special eligible gifted unlisted shares or similar interests (特例対象受贈非上場株式等) treated under the preceding Article as acquired by inheritance from the special donor (特例贈与者), limited to shares or equity of a special certified inheritance succession company (特例認定相続承継会社), for which the inheritance tax return states that the deferral of inheritance tax under paragraph (1) is sought.
In Article 55, a hospital or clinic, or one of the facilities listed in paragraph (1), items (ii) to (v) — a support facility for persons with disabilities (障害者支援施設) or another facility a ministerial order (主務省令) sets, as item (ii) provides, a facility set up by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, a home for the elderly (養護老人ホーム) or special nursing home for the elderly (特別養護老人ホーム) entered under a placement measure (入所措置), or a specified facility (特定施設) or long-term care insurance facility (介護保険施設) under the Long-Term Care Insurance Act — entering which moves a person's address there.
A house listed in Article 41, paragraph (6), items (i) to (iii): a certified long-life quality house (認定長期優良住宅), a low-carbon building (低炭素建築物), or a specified energy-efficiency improved house (特定エネルギー消費性能向上住宅), used as a home.
Land that was the site of a sectionally owned building (区分所有に係る家屋) destroyed or damaged by an earthquake, storm or flood, fire or other disaster (震災等) and to which Article 352-2, paragraph 1 applied for the disaster fiscal year's (被災年度) fixed assets tax (固定資産税), other than land divided on or after the day of the disaster.
In Article 86, insurance money and similar benefits under life insurance contracts of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (iv) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
The person who presides over a hearing (聴聞) under Article 19: an official the administrative agency (行政庁) designates, or another person a Cabinet Order (政令) specifies.
In the section on tender offers by persons other than the issuer and in Article 27-30-11, paragraph (4), the issuer of the share certificates, etc. (株券等) subject to a tender offer (公開買付け).
Insurance money, mutual aid money (共済金) and other benefits of a fixed amount paid on a person's survival or death under the contracts listed in Article 34, paragraph 7, item 1, (a) to (c), as that Article uses the term for the deduction for life insurance premiums (生命保険料控除).
Land reclaimed from water (埋立地) or land drained from water (干拓地) that is used under Article 23, paragraph 1 of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921), which Article 343, paragraph 8 treats as land for the fixed assets tax (固定資産税) where it is used as land would be.
申告期限
The deadline for filing the inheritance tax return (相続税の申告書) under Article 27, 29 or 31, paragraph (2) of the Inheritance Tax Act for the inheritance concerned.
The insurance money an insurer (保険会社) must pay the insured, and the damages it must pay an injured party (被害者) who claims them from it under Article 16, paragraph (1) — everywhere in this Act after Article 16-2, except in Article 28-4, paragraph (1).