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In Article 62-8(6)(i), (9) and (10), the amount of the liability adjustment account (負債調整勘定) for the amount of assumed retirement allowance debts (退職給与債務引受額).
A workers' property accumulation housing savings contract as defined in Article 6, paragraph (4) of the Workers' Property Accumulation Promotion Act.
控除未済通算適用前欠損調整額
In Article 53, paragraph 5, the deductible pre-group-taxation loss adjustment amount (控除対象通算適用前欠損調整額) of a corporation merged into the taxpayer in a qualified merger (適格合併), or of a wholly controlled company whose residual assets have been fixed (被合併法人等), for business years beginning within ten years before the merger or that fixing, which meets the requirements a Cabinet Order (政令) sets and has not already been deducted under paragraph 3; it is then counted as the taxpayer's own for the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税).
被扶養配偶者みなし被保険者期間
The part of a specific insured's (特定被保険者) insured period within the specific period (特定期間) that Article 78-14, paragraph (4) deems to have been an insured period of the dependent spouse (被扶養配偶者) once their standardized remuneration (標準報酬) for it is split between them under that Article.
大規模の償却資産に係る課税定額
The amount that Article 349-4, paragraph 1 makes the base of a municipality's fixed assets tax (固定資産税) on large-scale depreciable assets (大規模の償却資産), which paragraph 2 raises where the municipality's estimated standard fiscal revenue (基準財政収入見込額) would otherwise be less than 160 percent of its previous year's standard fiscal needs (基準財政需要額).
教育資金管理契約の終了に関する調書
The report, stating the donee's (受贈者) name and address or residence and other matters a Ministry of Finance Order (財務省令) sets, that the head of the handling financial institution's (取扱金融機関) business office must file with the district director (税務署長) for the donee's place for tax payment when an education fund management contract (教育資金管理契約) ends.
結婚・子育て資金管理契約の終了に関する調書
In Article 70-2-3, the report, stating the donee's name and address and other matters a Ministry of Finance Order (財務省令) sets, that the head of the handling financial institution's business office must file with the district director (税務署長) for the donee's place for tax payment by the end of the second month after the month in which the contract for management of marriage and child-rearing funds ended.
The Consumer Safety Investigation Commission's evaluation of whether an investigation or inspection by another administrative body or a local government (他の行政機関等による調査等) has found the cause of an actual or potential accident involving bodily harm.
使用等
A consumer's use of goods, products, facilities and the like (including eating or drinking them) or of services.
In Article 56, having a disability of a degree of severity that is classified as any disability grade (障害等級).
In Article 90-5, a futures transaction (先物取引) as Article 224-5, paragraph (2) of the Income Tax Act defines it: a commodity futures, foreign commodity market or over-the-counter commodity derivatives transaction; a market, foreign market or over-the-counter derivatives transaction under the Financial Instruments and Exchange Act; or the acquisition of the securities in Article 2, paragraph (1), item (xix) of that Act.
The dispositions on the model of the disposition for national tax in arrears (国税滞納処分) in Article 204, paragraph (1), item (xv), and the questioning, inspection, demands to present or submit, retention of articles and searches listed in item (xvii), which the Japan Pension Service (日本年金機構) carries out for the Minister of Health, Labour and Welfare.
In Article 75-2, a structural part of a motor vehicle, made up of its frame or body and some of the other equipment listed in Article 41, paragraph (1), that is used in common by motor vehicles of more than one model (型式).
A shareholder's request to be sent on paper the shareholders meeting materials that the company otherwise makes available online through electronic provision measures.
The matters about the persons entitled to interest on a specified private foreign bond (特定民間国外債) — whether they are all nonresidents or foreign corporations without a special relationship to the issuer, or otherwise who among them are — and other matters a Ministry of Finance Order (財務省令) sets, which the payment handler passes to the payer.
In Article 108-4, paragraph (1), item (iii) and Article 108-5, a person that National Public Safety Commission Rules (国家公安委員会規則) recognise as an expert in instruction in competent driving (運転適性指導), whom an institution conducting training for persons stripped of driving privileges (取消処分者講習) or young driver training (若年運転者講習) must have.
A permit, issued under Article 19, paragraph (4) of the Regulation for Enforcement of the Immigration Control and Refugee Recognition Act, allowing a foreign national to engage in an activity other than that permitted under the status of residence (在留資格) previously granted.
特定地方税関係通知等
Notices concerning local taxes made to the heads of other administrative bodies that the local tax laws and regulations do not require to be made in writing or by another set method, of kinds an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, together with notices under Article 58, paragraph 2 of the Inheritance Tax Act; they may be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) via the Local Tax Joint Organization (地方税共同機構).
The rate the Minister of Health, Labour and Welfare sets for calculating the Class III special enrollment insurance premiums (第三種特別加入保険料), in view of the rates of occupational accidents, multiple-job-related accidents and commuting accidents in businesses in Japan of the same or a similar kind as those in which the persons sent abroad under Article 33, item (vi) or (vii) of the Industrial Accident Compensation Insurance Act work, the kind and content of the social reintegration promotion programs (社会復帰促進等事業) and other circumstances.
The seller or service provider that has entrusted its mail order email advertising tasks to a contractor (通信販売電子メール広告受託事業者).