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Terms
A collective name for, for land and houses, the value as of the assessment date of the base year (基準年度) or a value that the proviso to Article 349, paragraph 2, the proviso to paragraph 3, paragraph 4, the proviso to paragraph 5 or paragraph 6 treats as comparable to it.
The information written or recorded in the list of residents in need of assistance in evacuation that the mayor of a municipality has drawn up.
対象譲渡
In Article 35, a transfer listed in Article 35(3) — of the house used as the decedent's residence (被相続人居住用家屋) meeting the conditions set there, or of its site — that an heir who inherited them makes between 1 April 2016 and 31 December 2027 and by 31 December of the year in which three years pass from the start of the inheritance, other than one to which Article 39 is applied or one for more than 100 million yen.
A substance Cabinet Order (政令) specifies as one that could endanger workers or harm their health, or a substance under Article 56, paragraph (1) (one whose manufacture needs the permission of the Minister of Health, Labour and Welfare); Article 57-2 governs the notice of its name, ingredients, properties and other matters given to the person it is transferred or provided to.
Interest and similar income (利子等) under Article 23, paragraph 1 of the Income Tax Act that a resident, or a non-resident with a permanent establishment in Japan, is to receive in Japan on or after 1 January 2016, other than the kinds listed in Article 3, paragraph 1 and interest a Cabinet Order (政令) places outside withholding; Article 3 taxes it separately from other income at 15 percent.
As Article 65-8(2) defines it, a qualified company split (適格分割) or a qualified capital contribution in kind (適格現物出資) made on or after the day of the transfer.
The statutory due date for tax payment (法定納期限) of a national tax or, for the national taxes Article 15, paragraph 1 lists — such as tax settled after that date, tax demanded early, or tax of a deceased person or a merged or split corporation — the day each item sets, with accessory taxes and expenses for the delinquent tax collection procedure taking the day set for the tax they arise from; it is the date against which the priority of a pledge or other security over a national tax is judged.
資産流動化法
Short name in Article 67-14(1) for the Act on the Securitization of Assets (Act No. 105 of 1998).
In Article 87, benefits under casualty insurance contracts and similar benefits of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (v) 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 amount a Cabinet Order (政令) sets as the value, at the time of the event, of listed shares, etc. withdrawn (払出し) from a tax-exempt account (非課税口座) or, in Article 37-14-2, a minor's account (未成年者口座), for which they are treated as transferred.
大型第二種免許
A class 2 large motor vehicle license (大型自動車第二種免許), the class 2 license (第二種免許) that Article 86, paragraph (1) requires for driving a large motor vehicle (大型自動車) used for passenger motor carrier services (旅客自動車運送事業) in order to carry its passengers.
Premiums or contributions paid under an individual pension insurance policy concluded on or after 1 January 2012, for the part that pays benefits on survival or death, which can be deducted from income within set limits.
事故等原因調査等
The Consumer Safety Investigation Commission's own investigation into the cause of an accident (事故等原因調査), or its evaluation of the results of an investigation or inspection by another administrative body or a local government (他の行政機関等による調査等).
A loan of farmland, etc. (農地等 or 特例農地等) under the grace period for gift tax (Article 70-4) or inheritance tax (Article 70-6), made by setting up a superficies right (地上権), farming right (永小作権), right under a loan for use (使用貸借) or right of lease (賃借権) over it — other than a superficies right over a set range of underground or airspace under Article 269-2, paragraph (1) of the Civil Code — when the donee (受贈者) or agricultural heir (農業相続人) can no longer farm it because of disability, illness or another cause, in a state a Cabinet Order (政令) sets, and only where a specified loan (特定貸付け) under the following Article cannot be made, in a case a Cabinet Order sets.
Rights deemed to be securities under the items of Article 2, paragraph (2), such as beneficial interests in trusts and rights under partnership and similar contracts, where they are represented by property value that can be transferred using an electronic data processing system (limited to value recorded electronically on an electronic device or other object), except in cases a Cabinet Office Order (内閣府令) sets in view of their transferability and other circumstances.
A specified personal multilevel marketing contract (特定連鎖販売個人契約), a specified continuous service contract, etc. (特定継続的役務提供等契約) or a personal business opportunity sales contract (業務提供誘引販売個人契約).
A written notification, stating that the minor's account (未成年者口座) is to be closed and other matters a Ministry of Finance Order (財務省令) sets, that a person files with the head of the business office where the account is held to stop receiving the tax exemptions of Article 9-9 and Article 37-14-2, paragraphs (1) to (4).
In Article 8-2, a municipality (市町村) to which part of the area of a municipality abolished in a merger, division or other boundary change (廃置分合) newly belongs, and which takes over, for that area, the rights to collect that municipality's local tax revenues (地方団体の徴収金).
大型二輪免許
A large motorcycle license (大型自動二輪車免許), the class 1 license (第一種免許) needed under Article 85, paragraph (1) to drive a large motorcycle (大型自動二輪車); under Article 85, paragraph (2) it also covers standard motorcycles, special small motor vehicles and general motorized bicycles.
In Article 172-10 and in Article 172-12, paragraph (1), Article 178, paragraph (20) and Article 185-7, paragraph (15), specified information on securities, etc. (特定証券等情報) that contains false information on a material matter or lacks information on a material matter that must be provided or published; Article 172-10 orders an administrative monetary penalty (課徴金) on an issuer that provides or publishes it and sells securities through a solicitation based on it.