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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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特定受贈者
In Article 70-2, an individual who is liable to gift tax under Article 1-4(1)(i) or (ii) of the Inheritance Tax Act, is 18 or older on 1 January of the year the money for acquiring a home is given, and whose total income (合計所得金額) for that year is 20 million yen or less (10 million yen or less where the home's floor area is below the size a Cabinet Order (政令) sets).
相続税法第一条の四第一項第一号又は第二号の規定に該当する個人のうち、住宅取得等資金の贈与を受けた日の属する年の一月…
A securities registration statement: the statement filed under Article 5, paragraph (1) (including as applied under paragraph (5) of that Article) for a public offering or secondary distribution of securities, the documents attached to it under paragraph (13) of that Article, and any amended statement filed under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1).
第五条第一項(同条第五項において準用する場合を含む。以下同じ。)の規定による届出書及び同条第十三項の規定によりこれに添付する書類並びに第七条第一項、第九条第一項又は第十条第一項の規定による訂正届出書
特例経営承継受贈者
An individual who acquired unlisted shares or similar interests (非上場株式等) of a special certified gift succession company (特例認定贈与承継会社) by a gift from a special donor (特例贈与者) under paragraph (1) and meets all the requirements this item lists, such as being 18 or older on the date of the gift, holding unrestricted representative authority in the company at the time of the gift, holding together with specially related persons more than half of its voting rights, holding no fewer of its votes than any of those persons (and at least 10% where there are two or three such donees), and keeping all the gifted shares until the gift tax return is due; where there are more than three, only the two or three the company chooses.
特例贈与者から前項の規定の適用に係る贈与により特例認定贈与承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者(その者が二人又は三人以上ある場合には、当該特例認定贈与承継会社が定め…
酒類
In Chapter VI (special provisions on the Consumption Tax Act and other Acts), liquor as defined in Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree or more, including what can be diluted into such a drink (alcohol of 90 degrees or more aside, unless a licensed liquor manufacturer makes it at its licensed plant as an ingredient of liquor) and a powder that can be dissolved into one.
酒税法第二条第一項に規定する酒類
A capital contribution in kind (現物出資) of one of the kinds Article 2, item (xii)-14 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which the main assets, employees and business carry over, or one for running a business jointly — other than contributions the item excludes, such as moving real estate in Japan or other domestic assets to a foreign corporation.
…で定める資産(以下この号において「国内不動産等」という。)、国内事業所等(内国法人にあつては第六十九条第四項第一号(外国税額の控除)に規定する本店等をいい、外国法人にあつては恒久的施設をいう。)を通じて…
In Chapter V, a corporation incorporated under Subsection 1-2 of Section 2 of that Chapter to carry on self-regulatory business (自主規制業務), to which a financial instruments exchange may, with the Prime Minister's authorization, entrust that business.
自主規制業務(前条第二項に規定する自主規制業務をいう。以下この章において同じ。)を行うことを目的として、次節第一款の二の規定に基づいて設立された法人
A person registered with the Prime Minister under Article 66-71 to carry on investment management-related services contracting business (投資運用関係業務受託業).
第六十六条の七十一の規定により内閣総理大臣の登録を受けた者
信用格付業者
A person registered with the Prime Minister under Article 66-27 to carry on credit rating services (信用格付業).
第六十六条の二十七の規定により内閣総理大臣の登録を受けた者
A hospital, clinic or pharmacy designated by the Minister of Health, Labour and Welfare under Article 63, paragraph (3), item (i) of the Health Insurance Act (a health insurance-covered medical institution (保険医療機関) or pharmacy (保険薬局)), from which an insured person of national health insurance chooses where to receive the benefits for medical treatment (療養の給付).
健康保険法第六十三条第三項第一号に規定する保険医療機関又は保険薬局
A person who holds a permit (許可) under Article 3 and runs a business buying, selling or exchanging secondhand goods (古物), for itself or on commission, other than one that does nothing but sell secondhand goods or buy back what it sold from the person it sold them to, or both.
次条の規定による許可を受けて前項第一号に掲げる営業を営む者
In Chapter III (special provisions on the Corporation Tax Act), a qualified in-kind distribution as defined in Article 2, item (xii)-15 of the Corporation Tax Act: a distribution in kind (現物分配) by a domestic corporation in which the only recipients of the assets are domestic ordinary corporations (普通法人) or cooperatives, etc. (協同組合等) in a full controlling interest (完全支配関係) with it immediately before the distribution.
法人税法第二条第十二号の十五に規定する適格現物分配
農地
In Article 70-4, farmland as defined in Article 2(1) of the Cropland Act (including land treated as farmland where Article 43(1) of that Act treats crop growing as cultivation), together with superficies, farming rights, rights of loan for use and rights of lease over it.
農地法第二条第一項に規定する農地(同法第四十三条第一項の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地並びにこれらの農地の上に存する地上権、永小作権、使用貸借による権利及び賃借権を含…
The return stating the special income tax for reconstruction (復興特別所得税) that a person filing a final return (確定申告書) for income tax must file under Article 17, paragraph (1) (including one filed after the deadline) or paragraph (2).
第十七条第一項の規定による申告書(当該申告書に係る期限後申告書を含む。)又は同条第二項の規定による申告書
A hospital or clinic (保険医療機関) or a pharmacy (保険薬局) designated by the Minister of Health, Labour and Welfare under Article 63, paragraph (3), item (i) of the Health Insurance Act, from which insured persons of late-stage elderly medical care (後期高齢者医療) receive benefits for medical treatment (療養の給付).
健康保険法第六十三条第三項第一号に規定する保険医療機関(以下「保険医療機関」という。)又は保険薬局
修正申告書
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
国税通則法第十九条第三項(修正申告)に規定する修正申告書
The name and its kana reading, date of birth, sex, address, Individual Number (個人番号) and resident record code (住民票コード) on a person's certificate of residence (住民票), or on one that has been deleted, together with details of the entries that Cabinet Order (政令) sets — the information a municipal mayor passes to the prefectural governor under Article 30-6.
住民票に記載されている同条第一号から第三号まで、第七号、第八号の二及び第十三号に掲げる事項(住民票の消除を行つた場合には、当該…
In this Act, securities (有価証券); deposit claims and other rights, or certificates representing them, that a Cabinet Order (政令) specifies; currencies; cryptoassets, etc. (暗号等資産) as item (iii)-2 of Article 2, paragraph (24) defines them; commodities a Cabinet Order specifies; other assets a Cabinet Order specifies of which many of the same kind exist and whose prices fluctuate widely; and standardized instruments (標準物) that a financial instruments exchange sets to facilitate market derivatives transactions.
次に掲げるもの
権利に関する登記
A registration concerning one of the rights over real property that Article 3 lists, such as ownership, superficies (地上権) or a mortgage (抵当権).
不動産についての次条各号に掲げる権利に関する登記
A company that is a small and medium-sized enterprise under Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises with a special certification for business succession (特例円滑化法認定) (or one a Ministry of Finance Order (財務省令) treats as taking its place, as after a merger), which, at the time of the gift under paragraph (1), meets all the requirements this item lists: at least one regular employee; not being an asset-holding or asset-management company of the kind a Cabinet Order (政令) specifies; its shares and those of its closely connected specially related companies (特定特別関係会社) being unlisted; neither it nor those companies being an adult entertainment business company (風俗営業会社); at least five regular employees where a specially related company (特別関係会社) is a foreign company whose shares it or a corporation it controls holds; and other requirements a Cabinet Order sets.
中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち特例円滑化法認定を受けた会社(合併により当該会社が消滅した場合その他の財務…
減価償却資産
In Chapter III (special provisions on the Corporation Tax Act), depreciable assets as defined in Article 2, item (xxiii) of the Corporation Tax Act: buildings, structures, machinery and equipment, ships, vehicles and transport equipment, tools, furniture and fixtures, mining rights and other assets that must be depreciated, as a Cabinet Order (政令) specifies.
法人税法第二条第二十三号に規定する減価償却資産