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Documents a foreign company must attach to the English-language documents it may file in place of a securities registration statement (Article 5, paragraph (7)), an annual securities report (Article 24, paragraph (9)) or a semiannual securities report (Article 24-5, paragraph (8)): a Japanese translation of a summary of the matters in them that a Cabinet Office Order (内閣府令) specifies, a document stating matters that Order specifies which they leave out, and anything else it specifies.
In Article 2(2), an authorized user (利用権者) together with the access administrator (アクセス管理者) who manages the use of the computer concerned.
紛争当事者
The parties to an individual labor-related dispute (個別労働関係紛争) for which mediation (あっせん) by the Dispute Coordinating Committee (紛争調整委員会) may be sought under Article 5, which excludes disputes over the recruitment and hiring of workers.
被災労働者
In Article 29(1)(i) and (ii), a worker who has suffered an occupational accident (業務災害), a multiple-job-related accident (複数業務要因災害) or a commuting accident (通勤災害).
構想区域等
A regional vision area (構想区域) or other area a prefectural governor considers appropriate, as Article 30-14, paragraph (1) of the Medical Care Act defines it — an area for each of which the prefecture sets up a forum to consult with medical providers and others on achieving the regional medical care vision (地域医療構想).
Where the notice of the value of an asset listed in Article 389, paragraph 1 has not been given by the deadline for the tax notice because no return was filed or for another unavoidable reason, the fixed assets tax (固定資産税) on it calculated provisionally on its previous year's taxable price (multiplied by the rates of Articles 349-3, 349-3-2 or 349-3-4, or replaced by the amount of Articles 349-4 or 349-5, where those apply), of which the municipality may collect up to half in the instalments falling due before the notice is given.
控除余裕額
In Article 42, paragraph (2), the national tax unused credit limit or the local tax unused credit limit referred to in Article 224, paragraphs (4) and (5) of the Order for Enforcement of the Income Tax Act; for national tax, the amount by which the year's credit limit (控除限度額) for the foreign tax credit exceeds the credit-eligible foreign income tax payable that year.
Social insurance premiums as Article 74, paragraph (2) of the Income Tax Act describes them: the premiums and contributions it lists — for health insurance, national health insurance, long-term care insurance, employment insurance, the national and employees' pensions and the mutual aid associations of public servants and private school staff, among others — and similar ones a Cabinet Order (政令) specifies, other than those on the allowances for work abroad (在勤手当) exempted under Article 9, paragraph (1), item (vii) of that Act.
In Article 81-6, paragraph (8), Article 81-9, paragraph (1) and Article 81-17, paragraph (6), a specified notice or similar communication as defined in Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act: the notice of an individual number by the Deposit Insurance Corporation (預金保険機構) under Article 5, paragraph (3) of the 2021 Act on managing deposit accounts using individual numbers at the depositor's wish (Act No. 39 of 2021), or another notice or provision of information that a Ministry of Finance Order (財務省令) sets.
The written application under Article 10, paragraph (2) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner for the ruling (裁定) that the transfer of land relates to.
A document stating the individual's name, address, individual number (個人番号) and other matters a Ministry of Finance Order (財務省令) sets, which an individual seeking the housing loan tax credit of Article 41, paragraph (1) or Article 41-2, paragraph (1) for a home first lived in on or after 1 January 2023 must submit to the creditor of the housing loan, etc. (住宅借入金等).
A semiconductor that performs computation (演算), one of the products of semiconductor production assets whose sales this item counts.
In the grace periods for gift tax (Article 70-4) and inheritance tax (Article 70-6) on farmland, the written notification that a donee or agricultural heir (農業相続人) who has leased out farmland under the special lease rule (貸付特例適用農地等) must file with the district director (税務署長) by each anniversary of the day after filing the notification of the lease, stating the particulars of the lease and other matters a Ministry of Finance Order (財務省令) sets.
In Article 70-6-6, the person to whom a forestry successor heir (林業経営相続人) under the grace period for inheritance tax on forests has entrusted the management of all the special forest (特例山林) — a presumptive heir (推定相続人) of a kind a Cabinet Order (政令) names — because disability, illness or another cause has made managing it difficult.
A document setting out the plan period, targets, measures to reach them and other matters a Ministry of Finance Order (財務省令) specifies for efforts that a Cabinet Order (政令) specifies as needed for the sound development of the liquor industry, such as improving technology to strengthen the applicant's liquor manufacturing business, which must accompany an application to the district director (税務署長) for the approval under Article 87, paragraph 4, item 1.
The kinds of information listed in Article 5, items (i) to (vi), that the head of an administrative organ (行政機関) is not bound to disclose when a requested administrative document (行政文書) records them: in outline, information about individuals, anonymized personal information held by administrative organs and what was removed to make it, some information about corporations and businesses, and information whose release would risk harm to national security or foreign relations, public safety and order, frank deliberation within the public sector, or the proper conduct of public work.
発行価格等
In Article 13, paragraph (2) and Article 15, paragraph (5), the issue price and other particulars of Article 5, paragraph (1), item (i) that a Cabinet Office Order (内閣府令) specifies, which an issuer may leave out of its securities registration statement under the proviso to that paragraph.
The total issue value or total distribution value of the securities whose public offering or secondary distribution an issuer is planning, for the purposes of a shelf registration (発行登録) under Article 23-3, paragraph (1).
In Article 16-2, paragraph (1), items (xii) to (xiv) and Article 16-4, paragraphs (7) and (8), a subsidiary company of a bank that is a company of the kind in Article 16-2, paragraph (1), item (xi) and that a Cabinet Office Order (内閣府令) specifies.
In Article 35-3-59, paragraph (1) and Article 50, item (ii), the investigations Articles 30-2, 30-5-5, 35-2-4 and 35-3-3 require, and any other investigation into a user's, purchaser's or service recipient's ability to pay.