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The head of a school (学校) to whom the chief of a public employment security office (公共職業安定所) has given part of that office's work under Article 27, paragraph (1), with the head's consent or at the head's request.
A deferral of collection (徴収の猶予) under Article 15, paragraph 1 granted because the taxpayer or special collection agent (特別徴収義務者) suffered an earthquake, storm, flood, fire or other disaster or a theft affecting its property, because it or a relative living on the same budget fell ill or was injured, or because of facts similar to these.
Where the mother married more than once between conceiving a child and giving birth, so that Article 772, paragraph (3) presumes the child to be that of her most recent husband, a man who was married to her during that time but is not the child's father under that rule.
In Article 37-14-4, paragraph (3), shares that a resident, or a nonresident with a permanent establishment (恒久的施設) in Japan, holds and transfers to the wholly owning parent company in the share exchange (株式交換完全親法人) in a specified non-qualified share exchange (特定非適格株式交換) carried out by the domestic corporation that issued them, receiving shares of the foreign company that wholly controls that parent (外国株式交換完全支配親法人株式).
四半期
In Article 8-2 and Article 42(2), each of the three-month periods January to March, April to June, July to September and October to December.
In Article 30-18-6, the reasons why a notifying person, etc. (届出者等) in an area designated as especially needing regional outpatient medical care (地域外来医療) does not intend to provide that care, and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, which the prefectural governor may ask them to explain at the place of consultation (協議の場).
In Articles 64-24 and 64-25, a real estate transaction guarantee association (宅地建物取引業保証協会) whose designation under Article 64-2, paragraph (1) has been cancelled, or which has been dissolved.
In Article 23(2)(ii) and (iii), a dividend of surplus (剰余金の配当), dividend of profits (利益の配当) or distribution of surplus (剰余金の分配) under paragraph (1)(i), or a distribution of money (金銭の分配) under paragraph (1)(ii) or (iii), made by a corporation other than a stock company (株式会社).
提出日
In Article 19, paragraph (2), the day a business operator files a notice under paragraph (1), items (iii) to (iv)-2 of that Article to shorten or change its taxable period (課税期間) to periods of three months or one month; the notice takes effect from the start of the next such period.
受贈者
In Article 1-3, paragraph (2), item (ii), a person who acquired property by a gift from someone to whom Article 137-3, paragraph (1) of the Income Tax Act applies (including as applied by paragraph (3) of that Article) — the grace period (納税猶予) for the income tax arising under the special rule on capital gains where securities or similar assets pass to a non-resident by gift — the gift being the one that paragraph concerns.
In Chapter VII, Section 2 (Articles 186 to 191), the written petition in which a bankruptcy trustee (破産管財人) asks the court for permission to sell property of the bankruptcy estate (破産財団) and extinguish the security interests (担保権) on it, stating the property, the proceeds (売得金), the buyer, the security interests to be extinguished and the claims they secure, any amount to be added to the estate (組入金), and the trustee's consultations with the secured creditors.
In Article 10-5-3, the year in which a specified small or medium-sized business operator first puts never-used specified management capacity improvement equipment, etc. (特定経営力向上設備等) to use in its designated business in Japan, other than the year it discontinues its business and a year that includes a day within the period a Ministry of Finance Order (財務省令) sets for the investment plan of an individual confirmed under Article 10-5-6, paragraph (1).
In Article 41-12-2, paragraph (6), item (i), the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii): public and corporate bonds other than long-term credit bank bonds, etc. and others a Cabinet Order (政令) sets.
A written counterargument that the person requesting review (審査請求人) may submit against what is stated in the written explanation (弁明書) sent to them under Article 29, paragraph (5).
申立人
In Article 31 and Article 41, paragraph (2), item (ii), the person requesting review (審査請求人) or the intervenor (参加人) who has asked to state their opinion on the case orally to the review officer (審理員).
In Chapter II, certificates, electronic devices and other objects.
In Articles 34-2 and 34-3, the day on which a financial instruments business operator, etc. (金融商品取引業者等) approves a customer's request concerning a kind of contract — in Article 34-2, a professional investor's (特定投資家) request to be treated as a customer other than a professional investor; in Article 34-3, a corporation's request to be treated as a professional investor.
新決定
In each of Article 185-7, paragraphs (5), (7), (11) and (13), the decision or decisions ordering payment of an administrative monetary penalty (課徴金) that the Prime Minister must make when one or more decisions have already been made on the same documents or information for the same business year (paragraphs (5), (7) and (11)) or on the same public offering business (募集等業務) (paragraph (13)); that paragraph then sets the penalty in place of the usual amount, taking the earlier decisions into account.
第三者
In Article 68, a person other than the accused to whom a claim or similar property (債権等) to be confiscated under Article 63-2-3, paragraph (1) belongs.
An order the Prime Minister makes under Article 7, paragraph (1) against a breach of the limits on premiums (景品類) under Article 4 or of the ban on misleading representations in Article 5, requiring the conduct to stop, steps to prevent it happening again, a public notice about them, or other necessary steps.