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Terms
A specified share (特定株式) of the kind in Article 66-13, paragraph (1), item (i): a share issued for a payment made to increase the amount of stated capital.
A domestic corporation's establishment outside Japan corresponding to a permanent establishment, or something else a Cabinet Order (政令) specifies, as referred to in Article 69, paragraph (4), item (i) of the Corporation Tax Act, through which the corporation carries on business outside Japan.
公開買付者等
In Section 1 of Chapter 2-2, a tender offeror (公開買付者), its specially related persons (特別関係者) as defined in Article 27-2, paragraph (7), and other related persons a Cabinet Order (政令) specifies.
猶予適用相続人
An heir of a person whose income tax for the year of death was worked out under Article 60-3, paragraphs (1) to (3) — which treat securities and similar assets passing to a nonresident (非居住者) as sold — and who has that tax deferred under Article 137-3, paragraph (2).
猶予適用贈与者
A person whose income tax for the year of a gift was worked out under Article 60-3, paragraphs (1) to (3) — which treat securities and similar assets given to a nonresident (非居住者) as sold — and who has that tax deferred under Article 137-3, paragraph (1).
In Article 7, paragraphs (8) to (12), the financial institution to which the submitter (提出者) submitted the application referred to in paragraph (7), or provided its contents as an electronic record by an electronic method.
対象構成会社等
In Article 82-11, paragraph (2), item (i), each constituent entity (構成会社等) of the specified multinational enterprise group (特定多国籍企業グループ等), whose allocated international minimum tax amounts are added up in working out the group's residual amount.
特定農地貸付法
Short name for the Act on Special Provision of the Farmland Act, etc. in Relation to Lease of Specified Farmland (Act No. 58 of 1989).
免税酒類購入者
In Article 87-6, paragraphs (12) and (13), a person found to have bought liquor of the kind paragraph (1) covers — liquor a Cabinet Order (政令) sets, sold from an export liquor shop (輸出酒類販売場) to a person eligible for tax-free purchase (免税購入対象者) for export — in the way paragraph (1) provides.
外国会社届出書
The documents listed in Article 5, paragraph (6), including English-language documents disclosed abroad, that a statement-filing foreign company (届出書提出外国会社) may submit instead of a securities registration statement (有価証券届出書) where a Cabinet Office Order (内閣府令) allows, and which are then treated as that statement.
Information correcting issuer information (発行者情報), which an issuer listed in Article 27-32, paragraph (1) must provide or publish, as a Cabinet Office Order (内閣府令) sets, when something in its issuer information needs correcting.
Money an investor protection fund (投資者保護基金) sets aside to meet the costs of the services listed in Article 79-49, paragraph (1).
The right of the spouse of the deceased (被相続人), who was living free of charge in a building that belonged to the deceased's property when the succession began, to go on using it (or the part used) free of charge, as against whoever acquired it by inheritance (相続) or legacy (遺贈), until the date Article 1037, paragraph (1) sets — unless the spouse acquires a spouse's right of residence (配偶者居住権) in it or has lost the right to inherit under Article 891 or by disinheritance (廃除).
過去適用事業年度
In Article 42-4(14), a business year of a domestic corporation to which Article 42-4(1) or (4) applied, limited to one ending on the last day of the business year of its group tax sharing parent corporation (通算親法人).
特例対象事業年度
A business year of a special eligible domestic corporation (特例対象内国法人) that ends within ten years from its incorporation (or a shorter period a Cabinet Order (政令) sets, as where it was incorporated by merger), other than a year to which paragraph (1) applies.
A corporation registered with the public safety commission (公安委員会) to which the chief of a police station has entrusted the work of checking for abandoned vehicles and attaching notice marks (確認事務).
In Article 66 and Article 68, paragraph (2), the total of the part matching the employment insurance rate (雇用保険率) of the general premiums (一般保険料) collected under the Act on the Collection, etc. of Insurance Premiums of Labor Insurance from businesses covered by both workers' accident compensation insurance and employment insurance, and the general premiums of businesses covered by employment insurance alone.
Information on the matters Article 118-2, paragraph (1) lists, each with others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names: the costs of long-term care benefits, etc. by region, by age or by certification of need for long-term care or support; the surveys made for those certifications; the condition of people requiring long-term care or support (要介護者等) who use home-visit and other services, and the services they receive; and how community support projects (地域支援事業) are carried out.
The party that Article 224-5, paragraph (1) of the Income Tax Act names for each kind of futures transaction (先物取引) — such as the head of the office of the commodity derivatives business operator or financial instruments business operator that handled the trade, or the head of the exchange that was the other party — to whom a person settling the transaction by paying the difference or otherwise must give their name, address and Individual Number or corporate number.
Financial instruments obligation assumption service as defined in Article 2, paragraph (28) of the Financial Instruments and Exchange Act, used in Article 42-2 to set when repurchase or securities lending transactions in book-entry bonds, etc. between a foreign financial institution, etc. (外国金融機関等) and a specified financial institution, etc. (特定金融機関等), cleared through such a service, qualify for the income tax exemption on the interest.