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Where the corporation is a group tax sharing corporation (通算法人), the day a Cabinet Order (政令) sets as the incorporation date of another group tax sharing corporation under Article 57, paragraph 11, item 3 of the Corporation Tax Act, as used in Article 42-4, paragraph 3, item 1 to test whether a business year falls within ten years after incorporation.
A small and medium sized enterprise under Article 42-4, paragraph 19, item 7 — a corporation a Cabinet Order (政令) designates as one — other than an excluded business operator (適用除外事業者) or a group tax sharing excluded business operator (通算適用除外事業者).
責任準備金
The policy reserve that an insurer or mutual aid body listed in the paragraph that defines it must set aside under the law that paragraph names for it, such as Article 116(1) of the Insurance Business Act for a licensed casualty insurer.
Short name for the Act on the Improvement of Employment of Construction Workers (Act No. 33 of 1976).
情報提供者
In Article 156-87, paragraph (2), items (iii) and (iv) and Article 156-89, paragraph (2), a person who provides a specified financial index calculator (特定金融指標算出者) with calculation basis data (算出基礎情報) — the prices, indicators, figures and other information supplied to it as the basis for calculating a specified financial index (特定金融指標).
In Article 167, paragraph (1), which restricts trading by persons connected with a tender offeror (公開買付者等関係者), option certificates of the kind listed in Article 2, paragraph (1), item (xix) that represent options on the specified share certificates, etc. (特定株券等: shares, bonds with share options and other securities a Cabinet Order (政令) specifies, issued by the company whose listed shares are the subject of the tender offer, etc. (公開買付け等)), and other securities a Cabinet Order specifies.
不正使用行為
In Article 2, paragraph (1), item (x), any of the acts in items (iv) to (ix) of that paragraph that consists in using a technical secret (技術上の秘密), meaning a trade secret (営業秘密) that is technical information.
違法使用行為
In Article 21, paragraph (1), item (v), an act by the offender or another person that is an offence under items (ii) to (iv) of that paragraph or under Article 21, paragraph (4), item (iii), and that consists in using a technical secret (技術上の秘密).
労働者派遣法
Short name, used in Article 4, for the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985).
第一種調整率
In Article 12, paragraph (3) and Article 20, paragraph (1), item (i), the rate a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, in view of the cost of pension benefits for occupational accidents, the cost of insurance benefits pertaining to persons afflicted with a specific disease and other circumstances, by which a business's general and Class I special enrollment insurance premiums, less their parts matching the non-industrial injury rates, are multiplied before being compared with the occupational accident benefits paid for it.
電子メール等
Email or other telecommunications addressed to a specific recipient, usable to give workers written notice of their working conditions.
労働者派遣法
Short name, in Articles 46 and 48, for the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985).
Short name for the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005), named in reckoning amounts applied to make good a capital deficit between 1 April 2001 and 30 April 2006.
The law on limited liability companies (有限会社法, Act No. 74 of 1938) as it stood before Article 1 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) abolished it.
In Article 73-14, paragraph 8, the building land, leasehold right (借地権) or building, or designated building land (指定宅地) or a right to use and profit from it, of Article 73, paragraph 1, item 3 or 8 of the Urban Renewal Act, or the building land, leasehold right or building of Article 118-7, paragraph 1, item 3 of that Act, in return for which a person receives real property in an urban redevelopment project (市街地再開発事業).
農地売買事業
The business listed in Article 7, item 1 of the Act on Promotion of Improvement of Agricultural Management Foundation as a farmland intermediary management organization (農地中間管理機構) carries it out, other than acquiring agricultural land, etc. (農用地等) to lease it out for more than five years.
国外源泉所得
Income with its source outside Japan as listed in Article 95, paragraph (4), together with income from selling securities held abroad that a Cabinet Order (政令) specifies; a non-permanent resident is taxed on it only where it is paid in Japan or sent to Japan from abroad.
The part of a premium under a new life insurance or similar contract that buys the promise to pay a fixed insurance benefit, mutual aid benefit or other payment (保険金等) on the insured person's survival or death — the only part that counts as a new life insurance premium for the deduction.
年金給付契約
A contract of the kinds listed in Article 76, paragraph (5), items (i) to (iii) that provides for the payment of an annuity, of the kind a Cabinet Order (政令) specifies; only such a contract can count as a new individual annuity insurance policy for the premium deduction.
In Article 18-4, paragraph (1), item (ii), a person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約) with a specified retirement allowance mutual aid organization (特定退職金共済団体), as Article 73, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it, here as the person covered by the life mutual aid (生命共済) of that organization.