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譲渡制限付株式
In Article 19-4, paragraph (1), a share (including a capital contribution or an investment unit (投資口)) whose transfer is restricted for a set period and which the corporation will take back for nothing if the holder does not keep working for a set time or if work or business results fall short, as Article 84, paragraph (2) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it.
In Article 42, paragraph (2), the amount referred to in Article 224, paragraph (6) of the Order for Enforcement of the Income Tax Act by which the credit-eligible foreign income tax payable in a year exceeds the total of that year's credit limits (控除限度額) for national tax and local tax.
In Article 77-2, paragraph (1) and Article 77-3, paragraph (1), a retirement mutual aid pension (退職共済年金) listed in Article 72, paragraph (1), item (i) of the National Public Officers Mutual Aid Association Act as it stood before the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 37, paragraph (1) of that Act's supplementary provisions (附則).
In Article 86, paragraph (2), item (ii) and Article 87, paragraph (2), item (ii), the age, on the date annuity payments start, of the person covered by the contract (契約対象者) whose life expectancy at that date the annuity calculation in Article 185, paragraph (1) of the Order for Enforcement of the Income Tax Act uses.
In Article 43(8), a qualified merger (適格合併), qualified company split (適格分割), qualified capital contribution in kind (適格現物出資) or qualified in-kind distribution (適格現物分配) carried out by the domestic corporation.
非特定欠損金額
The part of a deficit (欠損金額) arising in the business year to which the rule applies (適用対象事業年度) of a group tax sharing corporation (通算法人) that is not a specified deficit (特定欠損金額) under Article 64-7, paragraph (2) of the Corporation Tax Act; Article 42-4, paragraph (8), item (vii) recalculates the research and development tax credit where it exceeds the amount stated as such in the documents attached to the final return.
Among the facilities acquired, etc. for a hotel business (旅館業) on the remote islands of Okinawa, the buildings and their associated facilities a Cabinet Order (政令) specifies, other than those to which the preceding paragraph applies and those acquired through a finance lease that does not transfer ownership (所有権移転外リース取引).
Each business year ending within one year after the end of the business year in which a corporation took the special depreciation of Article 52-3, paragraph (1), provided it has filed blue returns (青色申告書) for every business year up to it.
特定原子力施設
In Article 57-4, a power reactor facility or a commercial reprocessing facility that has been designated as a specified nuclear facility under Article 64-2(1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors.
Setting up a superficies right (地上権), right of lease (賃借権) or right under a loan for use (使用貸借) over farmland — other than a superficies right over a set range of underground or airspace under Article 269-2, paragraph (1) of the Civil Code — to lend it for temporary use as land for roads, waterways, railways or similar facilities (一時的道路用地等).
In the grace periods for gift tax and inheritance tax on farmland (Articles 70-4 and 70-6, and the supplementary provisions (附則) of Act No. 55 of 1995 and Act No. 21 of 2005), the written notification that a donee or agricultural heir (農業相続人) whose farmland is lent, with approval, for temporary use as road land, etc. (一時的道路用地等) must file with the district director (税務署長) by each anniversary of the day after the approval, stating the particulars of the superficies right or similar right set up and other matters a Ministry of Finance Order (財務省令) sets.
A local government or other body a Cabinet Order (政令) specifies (地方公共団体等) that has come to acquire or hold subject voting rights (対象議決権) of more than 50 percent of the voting rights of all shareholders of an incorporated financial instruments exchange (Article 106-3) or of a financial instruments exchange holding company (Article 106-17).
In Chapter IV, Section 4 (costs), the part of the costs borne by the special account (特別会計) of an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) for that care that is to be met from insurers: the amount subject to the burden (負担対象額) multiplied by the rate left after taking the old-old contribution rate (後期高齢者負担率) and 50 percent from one, plus the specified costs (特定費用) multiplied by one minus the old-old contribution rate.
基金事業借入金
In Article 116, paragraph (2), money an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) has borrowed from the prefecture under paragraph (1), item (ii) of that Article, as a loan from its financial stability fund (財政安定化基金).
Crew landing permission under Article 16, paragraph (2) of the Immigration Control and Refugee Recognition Act, which lets a foreign crew member of a ship regularly serving or frequently calling at Japanese ports, or of a carrier running scheduled international flights, land repeatedly for one year for rest, shopping and similar purposes: ship crew while the ship is in Japan, air crew for up to 15 days each time on condition of leaving from the same port as crew of that carrier's aircraft.
A plan to improve safety or health at a workplace that the Director of the Prefectural Labour Bureau (都道府県労働局長) may instruct an employer to draw up where comprehensive improvements to its facilities or other matters are needed to prevent industrial injuries, other than where the Minister of Health, Labour and Welfare has acted under Article 78, paragraph (1).
指定納付受託者等
In Article 13-4, a designated payment agent (指定納付受託者) as defined in Article 231-2-3, paragraph 1 of the Local Autonomy Act, or an Organisation-designated payment agent (機構指定納付受託者) as defined in Article 747-8, paragraph 1.
道府県未納徴収金
Sums of an individual's prefectural and municipal inhabitant taxes (道府県民税, 市町村民税) and of the forest environment tax (森林環境税) that a prefecture is to collect together under Article 739-5, paragraph 1 or 2, and that a person due a refund, etc. (還付金等) from that prefecture has come to owe.
課税退職所得金額
The previous year's retirement income (退職所得金額) after the deductions in Article 34 (for the prefectural inhabitant tax (道府県民税)) or Article 314-2 (for the municipal inhabitant tax (市町村民税)), as Article 35, paragraph 2 and Article 314-3, paragraph 2 define it.
In Article 12-8, a person whose license (免許) has expired without a new one, a person whose license was revoked under Article 12-6, paragraph (1) or Article 12-7, paragraph (2), and a person, such as an heir, liquidator or bankruptcy trustee, who must notify the authorities under Article 12-7, paragraph (3) that a cultivator has died or been dissolved.