Search

支給限度額（しきゅうげんどがく）

In the Subsection on the continuous employment benefits for the elderly (高年齢雇用継続給付), 356,400 yen, as changed under Article 61, paragraph (7); no basic continuous employment benefits for the elderly (高年齢雇用継続基本給付金) are paid for a month subject to payment in which the wages paid reach it.

特例許可病床（とくれいきょかびょうしょう）

In Article 7, paragraph (6), a bed covered by a permission that a prefecture granted under the special rules of Article 30-4, paragraph (10) or (11), which treat a separately calculated number as the base number of beds — such as after a sudden expected population rise or an announced outbreak of novel influenza or a similar infectious disease.

全額免除申請（ぜんがくめんじょしんせい）

In Article 109-2, an application under Article 90, paragraph (1) for exemption from the whole premium on grounds such as low income.

電子記録債権（でんしきろくさいけん）

A monetary claim whose coming into existence or transfer requires an electronic record (電子記録) made under the Electronically Recorded Monetary Claims Act, as Article 2, paragraph (1) of that Act defines it.

対象事業年度（たいしょうじぎょうねんど）

Each business year of a corporation in the group tax-sharing system (通算法人), including a domestic corporation that used to be one (other than one that has become a public interest corporation, etc.), in which the corporation tax levy (法人税割) is adjusted where a tax credit (税額控除額) taken in an earlier business year turns out to differ from the amount first reported.

避難等解除日（ひなんとうかいじょび）

The day of the public notice under the Basic Act on Disaster Management lifting an instruction to leave for evacuation (避難の指示等), or the day an alert zone (警戒区域) ceases to be one.

電子決済手段（でんしけっさいしゅだん）

Any of these: property value (財産的価値) recorded electronically as a currency-denominated asset (通貨建資産) that can be used to pay unspecified persons for goods or services, can be bought from and sold to unspecified persons, and can be transferred by an electronic data processing system, other than securities, electronically recorded monetary claims, prepaid payment instruments and the like a Cabinet Office Order (内閣府令) sets; property value that can be exchanged with unspecified persons for such value and transferred the same way; specified trust beneficial interests (特定信託受益権); and anything a Cabinet Office Order sets as equivalent to these.

非上場株式等（ひじょうじょうかぶしきとう）

Shares not listed on a financial instruments exchange (金融商品取引所) that meet the other requirements a Ministry of Finance Order (財務省令) sets, and interests of partners in a general partnership company (合名会社), limited partnership company (合資会社) or limited liability company (合同会社) meeting that Order's requirements, as Article 137-2, paragraph (11), item (ii) of the Income Tax Act defines them.

申告対象法人（しんこくたいしょうほうじん）

In Article 82-22, a domestic corporation listed in the items of Article 82-19, paragraph (1), which must file a return for the domestic minimum tax amount (国内最低課税額) within one year and three months after the end of each covered fiscal year (対象会計年度), unless it has no taxable amount.

商品販売契約（しょうひんはんばいけいやく）

In Article 40-2, a contract for goods (商品) that a person carrying on a multilevel marketing undertaking (連鎖販売業) sold to an affiliate (連鎖販売加入者) before the affiliate's multilevel marketing contract (連鎖販売契約) was cancelled, including the part of that contract covering goods bought as its specified burden (特定負担).

運営管理契約（うんえいかんりけいやく）

A contract by which an employer or the Association (連合会) entrusts operational management work (運営管理業務) to a defined contribution pension plan operational management institution under Article 7, paragraph (1) or Article 60, paragraph (1), or by which such an institution passes part of that work on to another under Article 7, paragraph (2) or Article 60, paragraph (3).

条約相手国等（じょうやくあいてこくとう）

In Article 40-3-3, paragraph (26) and Article 40-3-4, paragraph (1), the contracting state or party other than Japan to a tax treaty (租税条約) — a treaty referred to in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act.

共同利用施設（きょうどうりようしせつ）

In Article 44-3, paragraph (1), a jointly used facility of a size a Cabinet Order (政令) sets, under a promotion plan certified under Article 56-3, paragraph (1) of the Act on Coordination and Improvement of Environmental Health Industry.

非課税被災者（ひかぜいひさいしゃ）

A disaster victim (被災者) to whom the stamp duty (印紙税) exemption of Article 91-2, paragraph (1) applies; where such a victim and another person jointly make a real estate transfer contract, etc. (不動産譲渡契約書等), the copy the victim keeps is treated as made by the victim and the copy the other person keeps as made by that person.

運転適性指導（うんてんてきせいしどう）

Examining a person's aptitude for driving motor vehicles and motorized bicycles (自動車等) and giving guidance based on it, as done in training for persons stripped of driving privileges (取消処分者講習) and young driver training (若年運転者講習).

情報受領者等（じょうほうじゅりょうしゃとう）

In Article 175-2, a person to whom information was passed on, or who was recommended to trade, through a violation of Article 167-2 — in paragraphs (1) and (3) of Article 175-2, a violation of its paragraph (1), about a material fact concerning a listed company's business (業務等に関する重要事実), and in paragraphs (2) and (4), a violation of its paragraph (2), about a fact concerning a tender offer, etc. (公開買付け等事実).

仲介関連業務（ちゅうかいかんれんぎょうむ）

In Article 175-2, paragraphs (1) and (2), business involving the acts in Article 2, paragraph (8), items (ii) and (iii), item (iv) (other than over-the-counter derivatives transactions themselves) and item (x) (other than purchases and sales of securities themselves), and similar acts a Cabinet Order (政令) specifies, in relation to specified securities, etc. (特定有価証券等), including incidental business a Cabinet Office Order (内閣府令) specifies.

算定基礎期間（さんていきそきかん）

The period Article 22, paragraph (3) sets for counting how long a qualified recipient was insured: their unbroken employment as an insured person with the same employer up to the day of separation, added to earlier insured time, leaving out time before a gap of more than a year, time before an earlier basic allowance or special lump-sum payment was claimed, and certain periods of leave; the prescribed duration of benefits (所定給付日数) depends on it.

給与等の支払者（きゅうよとうのしはらいしゃ）

In Article 76-2, the payer of salary or other wages (給与等) who receives the declarations for deduction for dependents and similar returns (扶養控除等申告書) named in Article 198, paragraph (4) of the Income Tax Act, and who may keep a ledger of the names and individual numbers (個人番号) of the spouse and relatives they list.

譲渡損益調整額（じょうとそんえきちょうせいがく）

In Article 61-11(4), the amount of the gain or loss on transfer of a transfer gain or loss adjustment asset (譲渡損益調整資産), deferred under paragraph (1), of a corporation that starts, joins or leaves the group tax sharing system, less what was already counted in gross profits or deductible expenses for business years before its business year for fair valuation (時価評価事業年度), the business year immediately before that start, joining or leaving.