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Terms
届出書提出外国会社
A foreign company required to submit a securities registration statement (有価証券届出書) under Article 5, paragraph (1).
センターの指定区域
The area for which a silver human resources center (シルバー人材センター) was designated under Article 37, paragraph (1), and in which it carries out its work.
控除対象特定新規株式
Specified new shares (特定新規株式) that the individual acquired by payment during the year and holds on 31 December as a Cabinet Order (政令) sets, whose acquisition cost — up to 8 million yen in total — may be treated under Article 78 of the Income Tax Act, the deduction for donations.
A designation under Article 42-2, paragraph (1), other than one by public invitation (公募指定), in force for a business office for an area and service designated by the mayor (市町村長指定区域・サービス事業所) when the period designated by the mayor (市町村長指定期間) begins, or one made under Article 78-13, paragraph (3); the six-year renewal rule does not apply to it, and it lapses as Article 78-15, paragraph (3) provides.
会社の組織に関する訴え
The lawsuits listed in Article 834 that challenge a company's basic acts, such as its incorporation, a merger, a company split, a share exchange, a share issue or a shareholders meeting resolution, each of which must be brought against the defendant that Article names.
In Articles 10-2 and 10-3 and Article 22, paragraph (2), item (ii), the specified business operators (特定事業者) listed in Article 2, paragraph (2), item (xxxi-2), together with those in items (i) to (xv) and (xxxi) that Article 62-8, paragraph (2) of the Payment Services Act deems to be electronic payment instruments service providers.
In Article 42-4(8) and (10), for a business year in which an excess arose (超過額発生事業年度), the amount in Article 42-4(8)(iii)(a) as applied to the small and medium-sized enterprise credit of Article 42-4(4) (a percentage of the group's creditable research expenses) less the amount in Article 42-4(8)(iii)(b) (25% of the group's total pre-adjustment corporation tax).
In Section 2-2 of Chapter V, the activities needed to secure medical care in disasters, and medical care during or at risk of the spread of an infectious disease that may seriously affect people's lives and health, as listed in Article 30-4, paragraph (2), item (v)(b) and (c).
In Article 703-4, the sum of a person's total income and timber income (総所得金額及び山林所得金額) as Article 314-2, paragraph 1 defines them, after the basic personal exemption (基礎控除) under paragraph 2 of that Article; the income-based part of national health insurance tax (国民健康保険税) is divided among taxpayers in proportion to it.
株式等の譲渡の対価の支払者
In Articles 81-21 and 81-22, the payer referred to in Article 343, paragraph (1) of the Order for Enforcement of the Income Tax Act: the person in Japan, of those listed in Article 224-3, paragraph (1) of the Income Tax Act, who pays the price for a transfer of shares, etc. (株式等) and to whom the seller must give notice of his or her name, address and individual or corporate number.
A workers' property accumulation pension savings contract as defined in Article 6, paragraph (2) of the Workers' Property Accumulation Promotion Act.
The dealer in gold or platinum bullion and coins (金地金等) who pays a seller in Japan the consideration for them, as Article 350-8, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names that payer (支払者).
In Article 4-2, the document a worker submits, through the employer that pays the wages, to the financial institution's office at each deposit of asset-building housing savings (財産形成住宅貯蓄), stating that the worker wants the interest on it to be free of income tax under that Article.
In Article 4-3, the document a worker submits, through the employer that pays the wages, to the financial institution's office at each deposit of asset-building pension savings (財産形成年金貯蓄), stating that the worker wants the interest on it to be free of income tax under that Article.
The person who pays the consideration for a transfer of a beneficial interest in a trust (信託受益権) — the corporation that acquires it, or a financial instruments business operator (金融商品取引業者) or other firm that Article 224-4 of the Income Tax Act lists — to whom the transferor must give their name, address and Individual Number or corporate number.
Harm from an actual or potential serious accident (重大事故等) spreading, or another serious accident with the same cause happening.
平成三十年石油ガス軽中量車基準
In Article 90-12, the exhaust gas safety standards a Ministry of Finance Order (財務省令) picks from those set under Article 41(1) of the Road Transport Vehicle Act (道路運送車両法) to apply from 1 October 2018, used in the emissions conditions for passenger cars running on liquefied petroleum gas (石油ガス自動車) whose motor vehicle tonnage tax is waived.
電子情報処理組織を使用する申立て等
In Article 132-10, a motion or statement (申立て等) filed by recording the information that would go in the paper document into the court's computer files (ファイル), using an electronic data processing system (電子情報処理組織) the Rules of the Supreme Court (最高裁判所規則) specify.
介護予防・日常生活支援総合事業医療保険納付対象額
The cost of the comprehensive project for long-term care prevention and daily life support (介護予防・日常生活支援総合事業) borne by a municipality's (市町村) special account for long-term care insurance, multiplied by the secondary insured persons' share rate (第二号被保険者負担率) under Article 125, paragraph (1); it is met by the community support project subsidy (地域支援事業支援交付金) that the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) pays the municipality.
Dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations, interest on foundation funds, and distributions from investment trusts (other than bond ones) and specified trusts issuing beneficiary certificates, as listed in Article 24, paragraph (1) on dividend income.