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A corporation for which Article 72-24-10, paragraph 2 has applied to a reassessment (更正) of its enterprise tax (事業税) for fictitious accounting (仮装経理), or the corporation that absorbed it in a qualified merger (適格合併), whose fictitious-accounting tax not yet deducted is refunded or applied to its unpaid local tax sums once the return deadline for the business year five years after the reassessment, or an earlier deadline on its dissolution, has come.
指定都市
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
基本方針
The basic policy on promoting women's active engagement in professional life (女性の職業生活における活躍) that the government must set under Article 5, following the fundamental principles (基本原則), so as to carry out its measures for that purpose comprehensively and as one.
In Article 2, deposits or savings (預貯金) or jointly managed trusts (合同運用信託) placed by schoolchildren, other than those described in Article 9, paragraph (1), item (i) of the Income Tax Act or Article 33 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (on tax-exempt deposits and savings).
In Article 2-2, paragraph (2), a facility for parking the car or other vehicle a person commutes by, meeting requirements a Ministry of Finance Order (財務省令) sets such as being near the workplace or a station or stop on the commuting route, as Article 20-2, item (iii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names it.
The information to be provided that is sent over a telecommunications line from the computer of the sender or the sender's agent to that of the recipient or the recipient's agent and recorded in a file kept for the recipient alone.
In Article 61-11, the corporation to which a domestic corporation transferred a transfer gain or loss adjustment asset (譲渡損益調整資産) whose gain or loss on transfer was deferred under paragraph (1) of that Article.
A corporation filing a blue return that is a designated corporation (指定法人) under Article 26, paragraph (1) of the Comprehensive Special Zones Act.
The compensation, consideration or settlement money (清算金) described in Article 64, paragraph (1) or Article 65, paragraph (1), item (i) or (ii) that a corporation receives through expropriation or a replotting disposition, etc. (換地処分等), including what it is paid when a request to acquire part of a building facility is withdrawn.
An inquiry into the facts that the court may make, itself or by having a member of its panel or a family court or summary court make it, when it decides on an ancillary disposition (附帯処分) or designates the person with parental authority (親権者) in a judgment on an action to rescind a marriage or for divorce.
In Articles 73 and 73-2, corporate bonds, etc. (社債等) as Article 2, paragraph 1 of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines them, whose ownership is determined by the entries or records in the book-entry transfer account register (振替口座簿).
The document by which a request for review (審査請求) is made under Article 87, stating the disposition challenged, when the requester learned of it, the purpose of and reasons for the request and its date, together with the further details the Article requires in particular cases.
In Chapter VIII of Part I (concealing parties' addresses and identifying information), a person making a motion or statement (申立て等), or that person's legal representative (法定代理人), whose address or identifying information is the subject of a petition under Article 133, paragraph (1) to keep it confidential from the parties.
A person who holds a special statutory lien (特別の先取特権), pledge (質権) or mortgage (抵当権) over the bankrupt's (破産者) property that does not belong to the bankruptcy estate (破産財団), or who, where a further order commencing bankruptcy proceedings has been made against the bankrupt, holds a bankruptcy claim (破産債権) in the earlier bankruptcy proceedings (Article 108, paragraph (2)).
An individual to whom the main rule of paragraph (1) has applied, exempting from income tax the economic benefit of acquiring shares by exercising, under the contract, specified stock acquisition rights (特定新株予約権) granted on the conditions that paragraph sets.
大型仮免許
A provisional large motor vehicle license (大型自動車仮免許), the provisional license (仮免許) that under Article 87 lets a person who does not hold the full license drive a large motor vehicle (大型自動車), a mid-sized, semi-mid-sized or standard motor vehicle for practice, or in a driving test or skills evaluation (技能検定).
特定自主検査
Those of the periodic voluntary inspections an employer must carry out on boilers and other machinery Cabinet Order (政令) specifies (Article 45, paragraph (1)) that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies; they must be done by a qualified employer or worker, or by a registered inspection agency (検査業者).
Three years — the longest a client (派遣先) may continuously receive worker dispatch (労働者派遣) from a staffing provider (派遣元事業主) for the work at each of its places of business or other places of assigned work, subject to the exceptions Article 40-2, paragraph (1) lists and to extension under paragraph (3).
A corporation that must file a corporation tax return under the provisions of the Corporation Tax Act on interim returns made without provisional accounts (Article 71, paragraph 1, Article 88 and Article 144-3, paragraph 1, with the exceptions the Article lists).
当該他の建物
In Article 69(5) and Article 81(5), a building of the housing complex (団地) other than the one whose reconstruction or rebuilding is approved — in Article 81(5) including a destroyed (滅失) one — where that work would specially affect its own reconstruction or rebuilding.