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Terms
Severance pay, lump-sum retirement payments and other pay received on a one-time basis because of leaving employment, and pay of a similar nature, as Article 30, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 200 of that Act (Article 226, paragraph (2) of that Act).
任命権者等
For local public employees, the appointing authority (任命権者) under Article 6, paragraph 1 of the Local Public Service Act — such as the head of the local government, a board of education or a fire chief — or a person it has delegated to; for school staff whose pay the prefecture bears (県費負担教職員), the municipal board of education (Article 61-2).
In Article 64-7, a specified net operating loss as defined in Article 64-7, paragraph (2): losses of a group tax sharing corporation (通算法人) excluded from fair valuation, from business years beginning within ten years before its first group tax sharing business year; losses treated as its own under Article 57, paragraph (2) on a qualified merger with, or the liquidation of, a corporation outside the group; and losses arising while it was a group tax sharing corporation that Article 64-6 treats as nil.
対象事業年度
In Article 69, paragraphs (18) to (22), each business year of a group tax sharing corporation (通算法人), including a domestic corporation that used to be one (unless it has become a public interest corporation, etc.), in which a shortfall in the foreign tax credit claimed for a past year is credited.
In Chapter II-4, the procedures for submitting the documents required under the provisions Article 27-30-2 lists — among them the securities registration statement (Article 5, paragraph (1)), the annual securities report (Article 24, paragraph (1)) and the statement of large-volume holdings (Article 27-23, paragraph (1)) — including submitting what must be attached to them, which Article 27-30-3 requires to be carried out using the electronic data processing system for disclosure (開示用電子情報処理組織).
The rules of the individual-type pension plan (個人型年金) that the Association (連合会) has drawn up and the Minister of Health, Labour and Welfare has approved under Article 55, paragraph (1), and that the Association must publish.
An amended shelf registration statement submitted under Article 23-4 (by the shelf registrant, when the shelf registration documents need correcting) or under Article 23-9, paragraph (1) or Article 23-10, paragraph (1) (including as applied under paragraph (5) of that Article), where the Prime Minister orders one; the term is used in Articles 17 to 23 as Article 23-12, paragraph (5) applies them to shelf-registered offerings.
In Article 16-2, Article 16-4, paragraph (4), item (i), Article 53, paragraph (1), item (iii) and Article 65, item (vi), a company listed in Article 16-2, paragraph (1), items (i) to (xi) or (xv) to (xvii), other than one engaged exclusively in dependent services (従属業務) or in services incidental or related to banking that a Cabinet Office Order (内閣府令) specifies.
In Articles 18-4 and 19, a specified retirement allowance mutual aid organization referred to in Article 74, paragraph (5) of the Order for Enforcement of the Income Tax Act: a municipality, chamber of commerce and industry, society of commerce and industry or other body listed in Article 73, paragraph (1) of that Order that runs a retirement allowance mutual aid business and has the district director's (税務署長) approval as meeting the requirements listed there.
The information recorded electronically on a residence card under Article 19-4(5).
交付
A finder's (拾得者) handing over of property (物件), other than buried property, found in a facility (施設) to that facility's occupant (施設占有者), as Article 4, paragraph (2) requires; the word has this meaning from Article 15 to Article 34.
The money or other property a company hands shareholders in exchange for acquiring its shares subject to class-wide call.
警告
A warning given under Article 4(1) by the Superintendent General, a prefectural police chief or a police station chief (警察本部長等) to someone who has breached Article 3 and is likely to do so again, telling them not to repeat the act.
In Section 3 of Chapter V, the designation under Article 41, paragraph (1), item (i) of a person who carries on an earnest money guarantee business (手付金等保証事業), made on that person's application.
書類
In Article 21-2, the documents made available for public inspection under Article 25, paragraph (1) other than those in its items (iv) and (vii): securities registration statements, shelf registration documents, annual securities reports, internal control reports, semiannual securities reports, extraordinary reports, share buyback status reports and parent company status reports, with their attachments and amendments.
The remuneration, fees, contract money and prizes described in Article 204, paragraph (1) from which tax must be withheld, as used in Article 221.
提出者
In Article 7, paragraphs (7) to (12), the person who submitted the application referred to in paragraph (7), or provided its contents as an electronic record by an electronic method (電磁的方法) as defined in Article 10, paragraph (8) of the Income Tax Act.
The government bonds (公債) issued under Article 69, paragraphs (1) to (4) to fund the reconstruction costs (復興費用).
委員会
The Securities and Exchange Surveillance Commission (証券取引等監視委員会), whose officials investigate criminal cases (犯則事件) under Article 210 and the articles that follow it.
委員会
The dispute coordinating committee (紛争調整委員会) set up in each Prefectural Labor Bureau (都道府県労働局) under Article 6(1) of the Act on Promoting the Resolution of Individual Labor-Related Disputes.