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被侵害者
In Article 5, paragraph (1), a person whose business interests have been infringed by any of the unfair competition (不正競争) listed in Article 2, paragraph (1), items (i) to (xvi) or (xxii).
指定都市
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
A general incorporated association or general incorporated foundation that the Minister of Health, Labour and Welfare designates under Article 45, paragraph (6) of the National Health Insurance Act, to which a Federation of National Health Insurance Associations (国民健康保険団体連合会) may entrust the review of the medical bills the Minister specifies; the Minister, as a pension insurer (年金保険者), sends the notices of Article 134 through the federation (連合会) and this corporation.
利用目的
In Article 11-2 and Article 50, the purpose, stated in the application, for which an applicant (申出者) will use the information learned by inspecting a partial copy of the Basic Resident Register (住民基本台帳).
A person who, because of a mental disability, is constantly unable, or markedly insufficiently able, to understand and judge matters, as referred to in Article 5, paragraph (1), item (ii) of the Immigration Control and Refugee Recognition Act, which bars such a person from landing unless accompanied by a helper of a kind set by Ministry of Justice Order.
利用者等
In Chapter III-5, users (利用者) given a card or similar means under Article 2, paragraph (1), item (ii) or paragraph (3), item (i), together with purchasers and service recipients.
A general incorporated association or general incorporated foundation that the Minister of Health, Labour and Welfare has designated under Article 45, paragraph (6), as meeting the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets for its review organization and as able to do the work properly and reliably, to which a Federation of National Health Insurance Associations (国民健康保険団体連合会) may entrust the review of the medical bills the Minister specifies.
In Article 137-2, paragraphs (1), (5) and (6), the securities and similar assets, unsettled margin transactions and unsettled derivatives transactions a resident had on leaving Japan (国外転出) that are still held, or not yet settled, at that year's filing deadline, on which payment of the resulting income tax may be deferred.
In Article 16-2, paragraph (1), bonds (公社債), and beneficial interests in loan trusts, investment trusts or specific purpose trusts of kinds a Cabinet Order (政令) specifies, as Article 11, paragraph (3) of the Income Tax Act defines them.
有価証券
In Article 90-5, paragraph (1), item (iv), a security listed in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act, which Article 224-5, paragraph (1), item (vii) of the Income Tax Act names: a certificate representing an option (オプション), that is, a right in an option transaction of the kinds that item describes.
従業員等
In Article 82-11, paragraphs (1) and (2), the employees and similar persons of the constituent entities (構成会社等) of a specified multinational enterprise group (特定多国籍企業グループ等); their numbers are used to share the group's residual international minimum tax among countries and among domestic corporations.
計画提案
In Article 42-2, a joint proposal by the residents and businesses of a district to the municipal disaster management council that a district disaster management plan be included in the municipality's area disaster management plan.
被相続人
In Article 21-18, a person who acquired property by gift and could have elected settlement taxation at inheritance (相続時精算課税) for it under Article 21-9, paragraph (1), but died before the deadline for filing the notification under Article 21-9, paragraph (2) without filing it.
The original entrustor (原委託者) as defined in Article 224 of the Act on the Securitization of Assets, here of a specific purpose trust (特定目的信託).
廃止通知
In Article 37-14(20) and (21), an account section closure notice (勘定廃止通知書), a tax-exempt account closure notice (非課税口座廃止通知書) or another document a Ministry of Finance Order (財務省令) sets, received under Article 37-14(10) or (19) — including one attached to a written notification for opening a tax-exempt account, its particulars entered in that notification, and its particulars given electronically.
In Article 42-4(19), the business year referred to in Article 42-4(1) or (4), for which the research and development tax credit is claimed.
In Article 42-12-4, the business year that includes the day a small or medium-sized enterprise, etc. 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 a business year that includes the day it dissolves, unless by merger, and business years in liquidation and business years that include a day within the period a Ministry of Finance Order (財務省令) sets for the investment plan of a corporation confirmed under Article 42-12-7, paragraph (1).
In Article 66-5-3, paragraph (3), another domestic corporation in a full controlling relationship (完全支配関係) with the corporation, all or part of whose shares or capital the corporation holds, and whose residual assets (残余財産) have been finally determined.
The registered particulars and other information recorded in the motor vehicle registration file (自動車登録ファイル).
混和財産
In Article 209-2, paragraph (2) and Article 209-3, paragraph (1), property that results when illegal property (不法財産) that is to be confiscated is mixed with other property.