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A concentrated area as defined in Article 5, paragraph (4), item (v)(a) of the Local Revitalization Act: an area where excessive concentration of industry and population must be prevented, and the area around it, as a Cabinet Order (政令) specifies.
In Article 65-7(1) and (9), the period from 1 April 1970 to 31 March 2029 (31 March 2028 for assets in item 4 of the table used in construction or other businesses a Cabinet Order (政令) sets) in which a corporation's transfer of an asset and purchase of a replacement asset qualify for the special rule on replacement of specified assets.
非居住者
A nonresident as defined in Article 2, paragraph (1), item (v) of the Income Tax Act: an individual who is not a resident (居住者).
A distribution in kind, by way of a dividend, of all the shares of a wholly owned subsidiary to the distributing company's shareholders, as defined in Article 2, item (xii)-15-2 of the Corporation Tax Act.
Short name, in Article 84-3, for the Transportation Facilities Development Corporation Act (運輸施設整備事業団法, Act No. 83 of 1997) as it stood before it was repealed under Article 14 of the supplementary provisions (附則) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency.
損壊建物
A building damaged by a natural disaster (自然災害) as Article 91-2, paragraph (1) defines it, whose sale or repair by a disaster victim is one of the cases in which contracts are free of stamp tax under that paragraph.
In Chapter III-3, the directors, company auditors (監査役), executive officers (執行役) and accounting advisors (会計参与) of a corporation, or, for a foreign cryptoasset exchange service provider (外国暗号資産交換業者), the persons equivalent to them under foreign law or its representative in Japan.
In Article 71, paragraph (1), item (v)-5, a motor vehicle (自動車), a motorized bicycle (原動機付自転車) or a bicycle (自転車).
In Article 52-23-2, paragraph (2), the services that a company eligible to be a subsidiary company (子会社対象会社), other than one in Article 52-23, paragraph (1), items (xi) to (xiv), may carry on, dependent services (従属業務) excluded.
A member of an organized crime group as defined in Article 2(vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members.
In Article 10, paragraph (2), what the certificate from the exporting country's government must state: that the meat, milk, organs or products are not from livestock or poultry that had, or were suspected of having, a disease or abnormality listed in paragraph (1) or that had fallen dead, and the other matters an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) names.
計画区域
The area a local plan for securing job opportunities for elderly persons (地域高年齢者就業機会確保計画) covers.
The estimated total of the amounts in Article 70, paragraph (1), items (i) and (ii) (item (i) as worked out under paragraph (2) of that Article where it applies); 9 percent of it goes into the State's adjustment grants (調整交付金) to prefectures under Article 72, and each prefecture puts 9 percent of it from its general account into its national health insurance special account under Article 72-2, paragraph (1).
A passenger railway company as defined in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, or a new company as referred to in Article 2, paragraph (1) of the supplementary provisions (附則) of the 2001 Act amending that Act (Act No. 61 of 2001) or of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015).
An organized crime group member as defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members, or a person who ceased to be one less than five years ago.
An organized crime group member as defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members, or a person who ceased to be one less than five years ago.
一月経過日
The day one month after the day following the reassessment or other decision in Article 159, paragraph (1) (or, for certain kinds of decision, the day set for them); interest on the refund (還付加算金) is counted from the day after it.
In Article 52, paragraph (2), item (iv), short name for the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011).
In Article 122(2)(iv), the day an ordinary corporation (普通法人) or cooperative (協同組合等) that is a domestic corporation was established, the day a public interest corporation (公益法人等) or an association or foundation without juridical personality (人格のない社団等) that is a domestic corporation newly began a profit-making business (収益事業), or, for a corporation listed in item (iii)(a) or (b), the day those provisions set.
のぞみの園
In Article 84-3, the facility that the National Center for Persons with Severe Intellectual Disabilities, Nozominosono (独立行政法人国立重度知的障害者総合施設のぞみの園), an incorporated administrative agency, sets up under Article 11, item (i) of the Act on the National Center for Persons with Severe Intellectual Disabilities, "Nozominosono," Independent Administrative Agency.