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第三級印紙保険料
Stamp premiums (印紙保険料) paid at the amount in Article 22, paragraph (1), item (iii) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the lowest rate, for insured day workers whose daily wage is under 8,200 yen, at present 96 yen a day — as changed under paragraph (2) or (4) of that Article.
居住用超高層建築物
A building under unit ownership of the kind Article 20, paragraph 1, item 1 of the Building Standards Act names that has exclusively-owned areas (専有部分) for living in on several floors, two or more of them; its tax is divided among the owners by floor area adjusted as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides.
A certified general employer (認定一般事業主) that the Minister of Health, Labour and Welfare has further certified under Article 12 as meeting the standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets — among them having carried out its general employer action plan (一般事業主行動計画) and met its goals, and an especially good record of initiatives to promote women's active engagement in professional life (女性の職業生活における活躍) — and to which Article 8, paragraphs (1) and (7), on making and notifying such a plan, do not apply.
A dependent eligible for deduction (控除対象扶養親族) or a specified relative (特定親族) who is a nonresident relative and whom a resident enters on a final return for the deduction for dependents or the special deduction for specified relatives, as Article 262, paragraph (4) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes them.
特例認定一般事業主
A certified general employer (認定一般事業主) that the Minister of Health, Labour and Welfare has further certified under Article 15-2 as meeting the standards a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets — among them having made a suitable general employer action plan (一般事業主行動計画) whose period ends on or after the day of its first certification, carried it out and met its goals, and a good record of measures to support raising next-generation children (次世代育成支援対策) — and to which Article 12, paragraphs (1) and (5), on making and notifying such a plan, do not apply.
The systems or measures a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies as helping a worker balance work and caring for a family member, which an employer — or, for its staff, the head of an agency engaged in administrative execution (行政執行法人) — must tell a worker about, along with caregiver leave (介護休業), once the worker reports that a family member has come to need their care (Articles 21, paragraph 4 and 61, paragraph 20).
The rate in Article 43-2, paragraph (1), item (iii): 0.910 less half the insurance premium rate under this Act on 1 September of the year three years before the year in which the fiscal year begins, divided by 0.910 less half that rate on 1 September of the year four years before; Article 43-2, paragraph (2) revises the revaluation rates (再評価率) by it alone for the previous fiscal year's standardized remuneration, and by it times the price fluctuation rate (物価変動率) for earlier years'.
投資事業有限責任組合
In Article 96-2, paragraph (1), an investment limited partnership as defined in Article 2, paragraph (2) of the Limited Partnership Act for Investment, formed by an investment limited partnership agreement under Article 3, paragraph (1) of that Act.
Fixtures and fittings (including medical machinery and equipment) and software of a scale set by Cabinet Order (政令) that a Cabinet Order designates as needed for steps to shorten the working hours of doctors and other medical workers, or otherwise to secure them, as the medical care provision system under Article 30-3, paragraph (1) of the Medical Care Act requires — other than those covered by the medical equipment rule of the paragraph before.
A specified telecommunications service (特定電気通信役務) for which the Minister for Internal Affairs and Communications finds a particularly high need to speed up the handling of measures to stop violating information (侵害情報) being sent and to make the taking of such measures more transparent, and which meets every condition in Article 20, paragraph (1): its average monthly number of senders (平均月間発信者数) or average monthly total number of senders (平均月間延べ発信者数) is above the figure a Ministry of Internal Affairs and Communications Order (総務省令) sets for its kind of service, stopping violating information being sent is technically possible given the service's general nature, and it is not a service the Order sets as unlikely to lead to infringement of rights.
都道府県外協議先市町村長
In Article 86-9, the mayor of a municipality in another prefecture whom that prefecture's governor consulted about taking in affected residents.
A land readjustment project for reconstruction of disaster-damaged urban districts under the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster, carried out in a promotion area for reconstruction of a disaster-damaged urban district (被災市街地復興推進地域) set in a city plan under Article 5, paragraph (1) of that Act.
暗号等資産関連デリバティブ取引等
In Articles 185-22 and 185-23 and Article 197, paragraph (2), item (ii), derivatives transactions, etc. (デリバティブ取引等) relating to crypto-and other assets (暗号等資産) or to cryptoasset-related financial indexes (暗号等資産関連金融指標).
グループ国際最低課税額等報告対象法人
In Article 150-3, a domestic corporation that is a constituent entity (構成会社等) located in Japan of a specified multinational enterprise group, etc. (特定多国籍企業グループ等), or a foreign corporation that is a constituent entity of such a group and has a permanent establishment, etc. (恒久的施設等) in Japan, which must send the group international minimum tax report items, etc. (グループ国際最低課税額等報告事項等) to its district tax office.
In Article 40-3-3, a reassessment as defined in Article 2, paragraph (1), item (xliii) of the Income Tax Act: one under Article 24 or 26 of the Act on General Rules for National Taxes.
In Article 4, paragraph (4), the quantity, number of times or length of time of the goods, rights, services or other things a consumer contract (消費者契約) is for, which that paragraph compares with what would normally be expected for the consumer concerned.
債務者
In Chapter XII, Section 1 (discharge proceedings), an individual debtor — after the order commencing bankruptcy proceedings, the bankrupt (破産者) — who may petition the bankruptcy court for a grant of discharge (免責許可).
In Article 85 and Article 102-19, the part of a financial instruments exchange's self-regulatory business (自主規制業務) that it may entrust to another person: business relating to a specified financial instruments exchange market (特定取引所金融商品市場) that a Cabinet Office Order (内閣府令) specifies, in view of its content, as dealing with matters other than those at the core of investor protection.
The day on which an amendment to the articles of incorporation that lets share option holders demand the company buy back their options takes effect.
In Chapter VI of Part I (dispositions on the collection of evidence before an action is filed), the person who has received an advance notice (予告通知) — the would-be defendant in the action the notice announces.