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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
国内源泉所得
Income with its source in Japan, as referred to in Article 212, paragraph (1), from which tax is withheld under Chapter V of Part IV, limited to payments corresponding to salaries, retirement allowances, or fees and other remuneration.
国内源泉所得
In Article 89, the domestic source income (国内源泉所得) listed in Article 161, paragraph (1), items (vi), (vii) and (x) to (xiii) of the Income Tax Act.
A period the court sets for investigating a bankruptcy claim (破産債権) that was filed, or whose filed particulars were changed, after the period for filing proofs of claims (債権届出期間) had passed but before the ordinary period for investigation (一般調査期間) ended or the ordinary date of investigation (一般調査期日) was over.
The unlimited liability partner (無限責任組合員) of the investment partnership under an investment partnership contract (投資組合契約) who handles the distribution of the domestic source income listed in Article 161, paragraph (1), item (iv) of the Income Tax Act, through whom a nonresident or foreign corporation submits its return for the special provision (特例適用申告書) under Article 41-21.
A special account a corporation sets up, in the business year of a qualified company split or in-kind contribution, for the part of compensation, consideration or settlement money for expropriated property that the successor or receiving corporation means to spend on replacement assets, up to that part times the gain ratio (差益割合); the amount is counted as a deductible expense.
The period during which a worker who has applied for childcare leave (育児休業) may be on it: from the scheduled start date to the scheduled end date, or to the changed end date where it has been changed (Article 9).
For a given kind of driving license (運転免許), the motor vehicles and motorized bicycles that its holder may drive under Article 85, paragraph (2), following the categories of the table in Article 85, paragraph (1).
A company that became a holding company with a bank as its subsidiary company through an event other than the transactions or acts in Article 52-17, paragraph (1); it must notify the Prime Minister within three months after the end of the business year in which the event occurred.
基金事業借入金
Money a municipality (市町村) has borrowed from the prefecture (都道府県) under Article 147, paragraph (1), item (ii), as a loan from its financial stabilization fund (財政安定化基金).
違反金支払命令
In Article 49, the court's order under paragraph (1) of that Article that a person who has breached, or is likely to breach, an order for interim measures (暫定保全措置命令) of the kinds in Article 24, paragraph (1), items (i), (ii), (iv) and (v) pay the petitioner a sum of money the court considers reasonable — where it finds only that a breach is likely, a payment due on condition that the person breaches the order. It is made once an enforcement approval order (執行等認可決定) on that order for interim measures is final, or at the same time as that approval order, and in that case becomes final only when the approval order does (paragraph (2)).
一般受給資格者
A person who meets the requirements for payment of child allowance (児童手当) under items (i) to (iii) of Article 4(1) — a parent, a guardian of a minor (未成年後見人), a parent's designee (父母指定者) or another person who has custody of and supports a child who is not placed in a facility — and who must have the certification (認定) of Article 7(1) to be paid it.
The person who pays a resident's salary, used to exclude from specified expenses the part that person reimburses tax-free.
The document the Commissioner of the Immigration Services Agency (出入国在留管理庁長官) issues to a person granted permission to live permanently in Japan as a special permanent resident (特別永住者), stating that permission.
In Article 16-2, the mayor of the city, town or village (市町村) whose Basic Resident Register (住民基本台帳) records the special permanent resident (特別永住者) making the notification or application.
Long-term large-scale construction as defined in Article 66, paragraph (1) of the Income Tax Act or Article 63, paragraph (1) of the Corporation Tax Act: construction, manufacturing or software development work lasting a year or more from its start to the delivery date the contract sets, of a large scale and meeting other requirements a Cabinet Order (政令) sets.
The machinery and equipment, buildings and their attached facilities, and structures making up equipment acquired for a business listed in the table of the paragraph and used for it in the district the table names, other than those acquired by a lease transaction that does not transfer ownership (所有権移転外リース取引).
In Article 37-14, the written notification, stating that wish and other matters a Ministry of Finance Order (財務省令) sets, that a resident or nonresident with a permanent establishment who leaves Japan because of a transfer order from the payer of their salary or a similar unavoidable reason files when they want their tax-exempt account (非課税口座) to take in listed shares, etc. again after returning, so that paragraphs (1) to (4) of that Article and Article 9-8 keep applying to them.
In Article 37-2, paragraphs (1), (2) and (5), the taxable period that includes the day a disaster or other unavoidable cause occurred, for a business damaged by it, other than a taxable period whose taxable sales in the base period exceed 50 million yen or one tied to a split, etc. (分割等); with the tax office director's (税務署長) approval, Article 37, paragraph (1) may be applied to it.
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
疑わしい取引の届出
The report a specified business operator (特定事業者) makes promptly to its administrative agency (行政庁) under Article 8, paragraph (1) or (2) where it finds that property received in a transaction may be criminal proceeds (犯罪による収益), or that the customer may be committing one of the offences Article 8 names in connection with the transaction.