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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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申請者
In Article 52-10, a person that has applied for authorization under Article 52-9, paragraph (1) or the proviso to paragraph (2) of that Article to hold voting rights at or above a bank's major shareholder threshold.
In Article 65, paragraph (4) and Article 66, paragraph (5), an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署) who asks a taxpayer to show or hand over their books.
A taxpayer's place for tax payment (納税地) before it moved, whose tax authority may in some cases still act: under Articles 30, 33 and 43, where for unavoidable reasons it did not know of the move or the new place, it may still reassess, assess or collect the tax, and under Article 74-2, paragraph (5), its officials may carry on an examination already notified.
The administrative work of accrediting technical intern training plans under Article 8, paragraph (1), including accrediting changes under Article 11, paragraph (1), all or part of which the Commissioner of the Immigration Services Agency (出入国在留管理庁長官) and the Minister of Health, Labour and Welfare (厚生労働大臣) may have the Organization for Technical Intern Training (外国人技能実習機構) carry out.
内部取引
In Article 42-3, an internal dealing (内部取引) as Article 95, paragraph (4), item (i) of the Income Tax Act refers to it: a transfer of assets, provision of services or other dealing between a resident's foreign office or similar establishment (国外事業所等) and the resident's other places of business that would count as a sale, purchase, provision of services or other transaction if the two were independent businesses, other than debt guarantees, reinsurance and similar dealings a Cabinet Order (政令) specifies, as Article 95, paragraph (5) of that Act defines it.
In Article 60-3(1) and (2), the period from the start of a loss corporation's (欠損等法人) applicable business year (適用事業年度) to the day three years later, or to the day five years after the day it came under specified control if that is earlier, ending instead with any business year in that period for which the fair valuation rules of Article 62-9(1), 64-11(1), 64-12(1) or 64-13(1)(i) apply.
In Article 40-3-3, paragraph (22), a reassessment (更正) or a determination (決定) of a nonresident's income tax, as those words are defined in Article 2, paragraph (1), items (xliii) and (xliv) of the Income Tax Act.
The creation of a superficies (地上権) — other than one under Article 269-2, paragraph (1) of the Civil Code — permanent tenancy (永小作権), right of loan for use or lease (賃借権) over farmland, on which farmland is lent out when farming it has become difficult.
In Articles 104-4 and 104-5, a device with digital sound or visual recording functions that a Cabinet Order (政令) designates under Article 30, paragraph (3).
In Article 24-2, the investigation, within the work of registering motor vehicles under Chapter II, needed to confirm that what an application states is true and to check other facts, which the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) has the National Agency for Automobile and Land Transport Technology (独立行政法人自動車技術総合機構) carry out.
In Article 30-15, a hospital or clinic subject to a report on medical institution functions, etc. (医療機関機能等報告対象病院等) that has made a report under Article 30-13, paragraph (1).
その他障害
In Article 34, paragraph (4) and the proviso to Article 36, paragraph (2), a disability not severe enough to reach a disability grade (障害等級) that a person already entitled to a disability basic pension (障害基礎年金) has from an injury or illness (傷病) first examined by a doctor after the one behind that pension.
In Article 5 and Article 161, paragraph (2), item (ii), sub-item (b), a stock company in which a corporation (the parent corporation, 親法人) holds a majority of all shareholders' voting rights.
Farmland or grazing land that is urban farmland, etc. (都市営農農地等) or specified farmland in an urbanization area (特定市街化区域農地等) and to which a request for purchase or other event (買取りの申出等) relates.
その他機関
From Article 42 on, a body of a local government (地方公共団体の機関) other than the body applying for certification under Article 42, paragraph (1), whose appointing authority (任命権者) joins that application; once the two are certified, its employees count as employees of the certified local organization when Article 38, paragraph (1) and Article 40 apply.
A person registered with the Director of the Prefectural Labour Bureau (都道府県労働局長) under Article 77, paragraph (1) who gives skill training courses (技能講習) or practical training (教習).
被合併法人等
The merged corporation (被合併法人) in a qualified merger (適格合併) in which the corporation whose inhabitant tax is being computed is the merging corporation (合併法人), or another corporation whose residual assets have been finalized and with which that corporation has a full control relationship (完全支配関係) — its own full control or a mutual relationship — and part or all of whose shares or capital it holds.
合計所得金額
The total of a person's aggregate income (総所得金額), retirement income and timber income (山林所得) under Article 22 of the Income Tax Act, worked out without the carry-forward deductions of net losses and casualty losses under Articles 70 and 71 of that Act, as Article 2, paragraph (1), item (xxx) of that Act defines it.
In Article 43, an account like the special account in Article 43, paragraph (1) that a domestic corporation making a qualified company split, qualified contribution in kind or qualified distribution in kind (適格分割等) sets up, within the amount of national subsidies, etc. (国庫補助金等) received before it for acquiring or improving fixed assets, where the assets or the subsidy's use pass to the successor corporation.
対処基本方針
In Article 108, the basic policy on dealing with a state of emergency disaster that the government sets once a state of emergency disaster has been declared under Article 105.