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調書
A report (調書) that Article 59, paragraph (1), (2) or (3) requires to be filed with the district director (税務署長): on insurance benefits and retirement allowances paid, on changes of policyholder on a policyholder's death, and on trusts.
相続税法第五十九条第五項に規定する調書
営業
In Articles 8 and 9 of the supplementary provisions (附則) of Act No. 46 of 2018, a business that Article 57, paragraph (1) of the Food Sanitation Act, as Article 2 of Act No. 46 of 2018 amended it, requires to be notified to the prefectural governor before it is started.
同項に規定する営業
In the supplementary provisions (附則) of Act No. 49 of 1984, a voucher or similar item (証票等) as defined in Article 2, paragraph (3), item (i) of the Installment Sales Act as amended by that Act, in exchange for which, or on presenting which, a purchaser buys designated goods (指定商品).
新法第二条第三項第一号に規定する証票等
The value-based portion (従価割) of tobacco consumption tax as defined in Article 2, paragraph (1), item (iii) of the tobacco consumption tax law (Act No. 72 of 1984), in the transitional rule of the supplementary provisions (附則) of Act No. 13 of 1986 for manufactured tobacco removed from the factory before 1 May 1986.
同法第二条第一項第三号に規定する従価割
発泡酒
In the supplementary provisions (附則) of Act No. 7 of 2018, happoshu (発泡酒) as Article 87, paragraph (1) of this Act as amended by that Act refers to it.
新租税特別措置法第八十七条第一項に規定する発泡酒
四半期
In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, each of the three-month periods into which a business year was divided under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it — the periods, other than any a Cabinet Order (政令) excluded, for which quarterly securities reports (四半期報告書) were filed.
第一条の規定（同号に掲げる改正規定に限る。第三項において同じ。）による改正前の金融商品取引法（以下この条から附則第四条…
In Article 2, paragraphs (2) and (3) of the supplementary provisions (附則) of Act No. 79 of 2023, the confirmation letter for a quarterly securities report (四半期報告書) that Article 24-4-8, paragraph (1) of this Act, as it stood before the amendments listed in Article 1, item (iii) of those supplementary provisions, required by applying Article 24-4-2, paragraph (1) to quarterly reports: a document stating that the report's content has been confirmed as appropriate under the laws and regulations on financial instruments and exchange.
第三号旧金融商品取引法第二十四条の四の八第一項において準用する金融商品取引法第二十四条の四の二第一項に規定する確認書
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
所得税法第二条第一項第七号（定義）に規定する外国法人
In the rules on the international and domestic minimum taxes, an interest in an entity recorded in its net assets under the accounting standard used for the consolidated financial statements, etc. (連結等財務諸表) that carries a right to dividends of profit or a similar right a Cabinet Order (政令) specifies; an entity is treated as holding the ownership interests in its own permanent establishments, etc., as Article 82, item (viii) of the Corporation Tax Act defines it.
令和八年新法人税法第八十二条第八号に規定する所有持分
Gold or platinum bullion and other similar assets that a Ministry of Finance Order (財務省令) sets.
新消費税法第十二条の四第三項に規定する金地金等
The Minister of Justice's recognition, on the application of a foreign national in Japan, that the person is a refugee.
第一条の規定による改正後の入管法（以下「第一条改正後入管法」という。）第六十一条の二第一項に規定する難民の認定
電気工作物
An electric facility as defined in Article 2, paragraph 1, item 18 of the Electricity Business Act: machinery, apparatus, dams, waterways, reservoirs, electric lines and other structures installed to generate, store, transform, transmit or distribute electricity or to use it, other than those on ships, vehicles or aircraft and others a Cabinet Order (政令) excludes.
電気事業法第二条第一項第十八号に規定する電気工作物
マンション
A condominium as defined in Article 2, item 1 of the Act on Advancement of Proper Condominium Management that has exclusively owned parts used as homes of a kind a Cabinet Order (政令) sets.
マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第一号に規定するマンションであつて、人の居住の用に供する専有部分のうち政令で定める専有部分を有するもの
The day on which six months have elapsed (六月経過日), as defined in Article 21, paragraph 2 of the supplementary provisions (附則) of Act No. 79 of 2002, for the domestic corporation or other domestic corporation that paragraph names.
同項に規定する六月経過日
Specified dividends, etc. as defined in Article 23, paragraph 1, item 15 of the Local Tax Act as amended by Article 1 of Act No. 17 of 2004; Article 3, paragraph 5 of that Act's supplementary provisions (附則) applies the amended Article 5-3, paragraph 1 of the Local Tax Act's supplementary provisions where the facts set out in Articles 4-2, paragraph 9 and 4-3, paragraph 10 of the amended Act on Special Measures Concerning Taxation arise for them on or after 1 April 2004, and the former rules where they arose before.
新法第二十三条第一項第十五号に規定する特定配当等
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
新法第百五十一条第四項に規定する電磁的記録
In Article 7, paragraph (5) of the supplementary provisions (附則) of Act No. 24 of 1998, a company split by split-off as defined in Article 2, item (xii)-9 of this Act as Act No. 10 of 2006 amended it (平成十八年新法).
同条第十二号の九に規定する分割型分割
In Article 31(1) of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), the qualified merger, etc. as defined in Article 25 of those supplementary provisions: a qualified merger (適格合併), a qualified company split (適格分割), a qualified capital contribution in kind (適格現物出資) or a qualified post-formation acquisition of assets (適格事後設立).
附則第二十五条に規定する適格合併等
A notification under Article 9, paragraph (1) of the Act on the Securitization of Assets of a change to the matters in Article 5, paragraph (1), item (i) of that Act, or a notification under Article 10, paragraph (1) of that Act, concerning an asset securitization plan (資産流動化計画) as referred to in Article 67-14, paragraph (1), item (i)(c) of this Act as amended by Act No. 6 of 2010.
新租税特別措置法第六十七条の十四第一項第一号ハに規定する資産流動化計画に係る資産の流動化に関する法律第九条第一項の規定による同法第五条第一項第一号に掲げる事項の変更の届出又は同法第十条第一項の規定による届出
In the supplementary provisions (附則) of Act No. 15 of 2016, the application start date as defined in Article 56, paragraph (1) of those supplementary provisions: Article 42-2, paragraph (2), item (i) of this Act as amended by that Act applies to specified interest (特定利子) that a foreign financial institution, etc. (外国金融機関等) is to receive on or after it, and the former rule to specified interest due before it.
附則第五十六条第一項に規定する適用開始日