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Terms
In Chapter III-3, the Minister of Economy, Trade and Industry's designation under Article 18-3, paragraph (4) (also as it applies to specified prepaid transactions (前払式特定取引)) of a body that may act as the entrusted party under contracts on the entrustment of business deposits (供託委託契約), granted on the application of one that seeks to carry on that business.
閲覧者
In Article 11-2 and Article 50, a person who actually inspects a partial copy of the Basic Resident Register (住民基本台帳) on an application under Article 11-2.
許可状
A warrant issued in advance by a district court or summary court judge that lets tax officials inspect premises, search, or seize items in investigating a criminal tax case (犯則事件).
The reports and statements filed under Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) and Article 41-2-3, paragraph (2), whose contents must be given to the district director of the tax office online or on an optical disk or other medium where 100 or more of them were due in the year two years before the filing deadline's year.
申出者
In Article 34-2, a professional investor (特定投資家) that has asked a financial instruments business operator, etc. (金融商品取引業者等) under paragraph (1) of that Article to treat it as a customer other than a professional investor for a kind of contract.
In Article 16-4, a motion or petition (申立て) or other statement (申述) made in proceedings in personal status litigation (人事訴訟).
申込者等
In Article 35-3-10, the person who made an offer for, or the other party to, a sales or service contract involving the intermediation of individual credit purchases in the cases that Article lists — an offer received or contract made away from the business office or similar place (営業所等), with a specified customer brought or drawn there, or by mail, etc. (郵便等) after telemarketing — who may withdraw the offer for, or cancel, the credit contract tied to it.
In Article 37, paragraphs (1) and (4), a reassessment (更正) or determination (決定) of gift tax of the kinds listed in paragraph (1), for which that Article sets its own time limits in place of Article 70 of the Act on General Rules for National Taxes.
付与決議
The resolution under Article 238, paragraph 2 of the Companies Act (including a decision on offering terms under a delegation by resolution under Article 239, paragraph 1 and a board resolution under Article 240, paragraph 1) by which a person is made a recipient of share options (新株予約権) of a kind a Cabinet Order (政令) specifies, as used in Article 29-2 on income from exercising such options.
給与支払者
The payer of salary, etc. (給与等の支払者) referred to in Article 194, paragraph 1 of the Income Tax Act, through whom a salary earner (給与所得者) files the declaration that paragraph requires.
A spouse or other relative, aged 15 or over, who shares a living with an income-levy (所得割) taxpayer running a business of the kind Article 56 of the Income Tax Act covers and works only in that business; for each one a set amount is treated as a necessary expense of the business (taxpayers under the preceding paragraph aside).
Interest and similar costs that a corporation could not deduct under Article 66-5-2(1) (the limit on net interest payments in relation to adjusted income) in business years beginning within the seven years before the current one, to the extent not deducted since, as Article 66-5-3(1) defines it.
特定実演家
A person who holds the right in Article 92-2, paragraph (1) to make a performance available for transmission (送信可能化), so far as it concerns simultaneous broadcasting (放送同時配信等).
In Chapter IV, the purpose of using personal information for academic research.
A person or organization registered with the Commissioner of the Immigration Services Agency to carry out, under contract, support plans for Specified Skilled Workers.
第一号寄附金
In the articles on the inhabitant tax deduction for donations, a donation to a prefecture, municipality or special ward (都道府県等) of the kind listed in item 1 of their paragraph 1, other than one bringing the donor a special benefit; such a donation to a body the Minister for Internal Affairs and Communications designates under paragraph 2 as meeting the criteria on fundraising, use of the money and return gifts (返礼品等) is a special deduction donation (特例控除対象寄附金).
石油精製業者
A petroleum refiner as defined in Article 2, paragraph (5) of the Oil Stockpiling Act.
対象性的姿態等
A sexual pose, etc. (性的姿態等) — a person's sexual parts or the underwear covering them, or a person's pose while an indecent act or sexual intercourse, etc. is taking place, as Article 2, paragraph (1), item (i), (a) and (b) list them — other than one that the person exposes or takes of their own accord in a place where people normally wear clothes, knowing that unspecified or many people will see it.
A Person with a Particular Disability (特別障害者) who is a resident's spouse in the same household (同一生計配偶者) or dependent (扶養親族) and who usually lives with the resident, the resident's spouse or another relative sharing the resident's household budget, as Article 79, paragraph (3) describes.
申告納税見積額
A resident's estimate of the tax they will owe on filing their return for the year, on which they may ask the district tax office director (税務署長) to reduce their tax prepayments.