Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A labor contract (労働契約) whose period of employment is fixed in advance, rather than one with no set term.
In Article 84(2)(ii) and (iv), the amount set aside, for each contract for the management of assets in a defined benefit pension plan or in a defined benefit pension fund, as the liability reserve (責任準備金) under Article 116(1) of the Insurance Business Act.
消費税申告書
In Article 45-2, paragraphs (1) and (4), the final return under Article 45, paragraph (1), whose filing deadline a corporation whose corporation tax return deadline is extended under Article 75-2, paragraph (1) of the Corporation Tax Act may, by notice to the tax office, have extended to three months after the end of the taxable period.
A public interest trust (公益信託) under Article 40, paragraph (1), item (ii) that received a gift or bequest approved under that paragraph (特定贈与等), whose trustee, when the trust ends, intends to pass the property to another public interest corporation, etc. (公益法人等) or another public interest trust that is to take the residual property (帰属権利者).
超過事業年度
In Article 42-13(3) and (4), the business year in which a corporation claiming two or more of the tax credits listed in Article 42-13(1) had the part of them exceeding 90% of its pre-adjustment corporation tax amount (調整前法人税額) disallowed under that paragraph.
In Article 59-3(2), patent rights, and copyrights in computer programs that use artificial-intelligence-related technology, of kinds a Ministry of Finance Order (財務省令) specifies as contributing to Japan's international competitiveness.
調整事業年度
Each business year after the business year in which a group tax sharing corporation (通算法人) applied the credit or deduction concerned (適用事業年度), at the end of which the amount is added back if another group member turns out to have a loss before group sharing (通算前欠損金額) larger than its return showed, in part through disguised accounting, or reports one only in a late return.
一般贈与財産
Property a person acquires by gift in a year that is not subject to the special gift tax (贈与税) rates of Article 70-2-5, paragraph 1, as paragraph 3 of that Article defines it for working out the tax where the person also received property subject to those rates in the same year.
The days on which a worker could work during their parental leave (出生時育児休業), and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, which a worker covered by a labor-management agreement allowing such work may tell the employer before the leave starts (Article 9-5, paragraph 2).
In Article 45-2, paragraphs (1) and (2), a holder of a license for a standard motor vehicle (普通自動車対応免許) aged 70 or over, a person under Article 71-6, paragraph (2) or (3) (such a holder whose license carries a condition because of a hearing impairment or limb disability), or another such holder a Cabinet Order (政令) specifies who needs special consideration for where they can stop or park because pregnancy or another reason limits their physical function.
小型特殊免許
A special small motor vehicle license (小型特殊自動車免許), the class 1 license (第一種免許) needed under Article 85, paragraph (1) to drive a special small motor vehicle (小型特殊自動車).
In Article 7, paragraphs (4) and (5), a semiannual securities report (半期報告書) or, where the specified period of the specified securities is six months or less, an annual securities report (有価証券報告書).
発行予定期間
The period during which an issuer plans to make the public offering or secondary distribution of securities that it registers by filing a shelf registration statement (発行登録書) under Article 23-3, paragraph (1).
In Article 27-31 and Chapter VI-2, a solicitation for acquisition only for professional investors (特定投資家向け取得勧誘), or another solicitation with a view to issuing new securities (有価証券発行勧誘等) not subject to the main clause of Article 4, paragraph (1), that a Cabinet Order (政令) specifies.
In Article 106-12, a person who has applied under Article 106-11, paragraph (1) for the Prime Minister's authorization, or the company to be incorporated with that authorization.
In Article 52-10, paragraph (1), item (i), an applicant for authorization under Article 52-9, paragraph (1) or the proviso to paragraph (2) of that Article that is a company or other corporation, or the company or other corporation to be incorporated with that authorization.
現入院病院等
In Article 55, the hospital or facility (病院等) in which an insured person who has been continuously hospitalized or admitted in two or more of them is now hospitalized or admitted.
A hospital or clinic designated by the Minister of Health, Labour and Welfare under Article 63, paragraph (3), item (i) of the Health Insurance Act (not counting any beds left out of its designation under Article 65 of that Act), where insured persons of late-stage elderly medical care (後期高齢者医療) receive benefits for medical treatment (療養の給付).
A fee-based home for the elderly as provided in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963).
An official of a prefecture whom the governor designates and who, under Article 396, may question persons and inspect records where needed for an examination for deciding fixed asset values, or for advice or a recommendation on the fixed assets tax (固定資産税).