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In Article 32, paragraphs (1) and (2), a depreciable asset (減価償却資産) for which a resident filing blue returns has the approval of the regional taxation bureau commissioner (国税局長) under Article 130, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) to work out depreciation over the part of its usable period not yet passed, because that period is markedly shorter than its statutory useful life.
他の共同相続人等
In Article 49, paragraph (1), the other persons who acquired property by the same inheritance or bequest (遺贈) as the person asking; that person may ask the district director (税務署長) to disclose the totals of the taxable values (課税価格) of certain gifts those others received from the decedent, where needed for a return or a request for reassessment (更正の請求).
特定税額控除規定
In Article 10-6(5) and (6), the tax credit provisions listed in Article 10-6(1)(i), (iii), (iii-2) (as far as it concerns Article 10-2-2(1)), (v) and (ix), which an individual who is not a small or medium-sized business cannot use for a year from 2019 to 2029 if it fails the requirements Article 10-6(5) lists, subject to the exceptions that paragraph sets.
控除対象特定株式
Specified shares (特定株式) that the individual acquired by payment during the year and holds on 31 December as a Cabinet Order (政令) sets, whose acquisition cost is deducted in calculating that year's income from transfers of general or listed shares, etc. under Article 37-13.
The submission of a written application for the credit (適用申請書) to the creditor of a housing loan, etc. (住宅借入金等) under Article 41-2-3, paragraph (1), including providing its contents by electronic or magnetic means (電磁的方法) instead of the paper.
In Article 42-11, the business listed in Article 2(2)(ii)(a) or (b) of the Comprehensive Special Zones Act (総合特別区域法) that a designated corporation (指定法人) carries on.
The way a funds transfer service provider (資金移動業者) that has filed a notice under Article 45-2, paragraph (1) manages money equal to all or part of its outstanding obligations for transfers not yet completed (未達債務) in type III funds transfer services (第三種資金移動業): as deposits or savings with a bank or similar institution (銀行等) in an account whose name shows it is money managed this way, or by another method a Cabinet Office Order (内閣府令) sets.
The forum each prefecture (都道府県) sets up under Article 30-23, paragraph (1) of the Medical Care Act, where the managers of the hospitals and other bodies listed there and other parties concerned consult on what is needed to carry out the matters on securing doctors set in the prefecture's medical care plan; under this Act the prefectural governor (都道府県知事) must hear its opinion before designating a hospital for clinical training (臨床研修) or revoking that designation.
In Article 66, paragraph (6), item (ii) and Article 68, paragraph (4), item (ii), a penalty tax for failure to file (無申告加算税), other than the reduced one under Article 66, paragraph (8), or a heavy penalty tax (重加算税) under Article 68, paragraph (2); where one was charged, or is due, on the same kind of tax for either of the two preceding years, a later penalty for failure to file is raised by a further 10% of the tax due.
For the individual enterprise tax (個人の事業税), the year containing the day a specified extraordinary disaster (特定非常災害) — a disaster designated under Article 2, paragraph 1 of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster — occurred; an individual who filed a blue return (青色申告書) for that year and meets one of the requirements of Article 70-2, paragraph 1 of the Income Tax Act can deduct that year's business loss for five fiscal years.
In Article 12-4, paragraph (3), a taxable purchase (課税仕入れ) in Japan of gold bullion and similar items (金地金等), or the taking out of a bonded area (保税地域) of taxable goods that are such items, including purchases or taking out of inventory to which Article 36, paragraphs (1) or (3) applies in that taxable period.
In Article 37-2, paragraph (6), the taxable period (課税期間) in which a disaster or other unavoidable cause occurred, together with any later taxable periods a Cabinet Order (政令) specifies, where a business operator using the special calculation of Article 37, paragraph (1) was damaged by it and no longer needs that calculation; with the tax office's approval it is treated as having given notice before the period began that it stops using it.
A stay for a set period of people in need of evacuation in a municipality of another prefecture, arranged by consultation at the request of their mayor.
In Article 66-5-3(3), the excess interest amounts (超過利子額) of a merged corporation, or of a corporation distributing its residual assets, that arose in business years beginning within seven years before the qualified merger or before the day after its residual assets were fixed, where final returns were filed for each year from the oldest of them and the other requirements a Cabinet Order (政令) sets are met — amounts the merging or receiving corporation takes over.
In the penal provisions of Chapter VIII, the Financial Instruments and Exchange Act as Article 62-17, paragraph (1) or Article 63-22-15, paragraph (1) applies it, with its wording adjusted, to electronic payment instruments service providers (電子決済手段等取引業者) and electronic payment instruments and cryptoasset intermediary service providers (電子決済手段・暗号資産サービス仲介業者) that deal in or broker specified contracts for electronic payment instruments transaction (特定電子決済手段等取引契約).
大型特殊第二種免許
A class 2 special large motor vehicle license (大型特殊自動車第二種免許), the class 2 license (第二種免許) that Article 86, paragraph (1) requires for driving a special large motor vehicle (大型特殊自動車) used for passenger motor carrier services (旅客自動車運送事業) in order to carry its passengers.
公開買付けをした者
In Article 27-18, a person that settled the purchases under its tender offer in breach of Article 27-13, paragraph (4).
In Article 92, access to a case record (訴訟記録の閲覧等) — hard-copy or electronic — for the part of it in which a secret listed in paragraph (1) is written or recorded: a serious secret about a party's private life, or a trade secret (営業秘密) a party holds.
送達すべき電磁的記録
In Section 4 of Part I, Chapter V (service), an electronic or magnetic record (電磁的記録) to be served that has been recorded in the court's computer files (ファイル) under this Code or other laws and regulations.
The work a designated corporation (指定法人) does under Article 61, paragraph (2): advising people who intend to ask the competent minister (主務大臣) to act under Article 60, investigating the facts behind such a request when the minister asks, collecting and providing information on specified commercial transactions (特定商取引), and training people who handle complaints and consultations about them.