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In Article 2, deposits or savings (預貯金) or jointly managed trusts (合同運用信託) placed by schoolchildren, other than those described in Article 9, paragraph (1), item (i) of the Income Tax Act or Article 33 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (on tax-exempt deposits and savings).
In Article 2-2, paragraph (2), a facility for parking the car or other vehicle a person commutes by, meeting requirements a Ministry of Finance Order (財務省令) sets such as being near the workplace or a station or stop on the commuting route, as Article 20-2, item (iii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names it.
In Article 7, paragraphs (8) to (12), the financial institution to which the submitter (提出者) submitted the application referred to in paragraph (7), or provided its contents as an electronic record by an electronic method.
The dealer in gold or platinum bullion and coins (金地金等) who pays a seller in Japan the consideration for them, as Article 350-8, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names that payer (支払者).
被共済者
In Article 18-4, a person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約) with a specified retirement allowance mutual aid organization (特定退職金共済団体), as Article 73, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it.
代理人等
In Article 3, a person who, on behalf of a mid- to long-term resident (中長期在留者), receives the resident's specified residence card (特定在留カード) under Article 61-8-3, paragraphs (2) to (4) of the Immigration Control and Refugee Recognition Act, or handles the procedure for receiving it under Article 59-4, paragraphs (2) to (4) of the Regulation for Enforcement of the Immigration Control and Refugee Recognition Act.
A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.
In Chapter III (on tax-exempt small savings of persons with disabilities and others), the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, which, as Article 41-2, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) provides, may be sent instead of showing an identity document (本人確認書類).
A dependent eligible for deduction (控除対象扶養親族) or a specified relative (特定親族) who is a nonresident relative and whom a resident enters on a final return for the deduction for dependents or the special deduction for specified relatives, as Article 262, paragraph (4) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes them.
A land readjustment project for reconstruction of disaster-damaged urban districts under the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster, carried out in a promotion area for reconstruction of a disaster-damaged urban district (被災市街地復興推進地域) set in a city plan under Article 5, paragraph (1) of that Act.
In Article 40-4, a body that the employees of a local government organise under a local ordinance (条例) to run a scheme of mutual aid among them, as Article 208, item (ii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes it; once the district tax office director approves the scheme, the contributions its members pay count as social insurance premiums (社会保険料).
買取り等
In the Article that defines it, the purchase, extinguishment, exchange, demolition, removal or use of an asset that a public works operator (公共事業施行者) offers to make, in connection with the asset's transfer through expropriation or similar.
In Article 21-4, the right to receive the benefits of a trust that a specified person with a disability (特定障害者) acquires when property is placed in trust, at a trustee's office in Japan, under a support trust contract for a specified person with a disability (特定障害者扶養信託契約) naming that person as beneficiary.
An amount equal to the difference referred to in Article 104, paragraph (1) or Article 118-24 of the Urban Renewal Act, paid to a corporation in respect of the rights it acquired through a rights conversion (権利変換) in a Category I urban redevelopment project (第一種市街地再開発事業).
In Article 21-6, land or a right over land, or a house, in Japan that is used only as a home; a person given it, or money to buy it, by a spouse of 20 or more years' marriage may, on the conditions that Article sets, deduct up to 20 million yen from the taxable value (課税価格) of gift tax.
Land in a land readjustment project (土地区画整理事業) under the Land Readjustment Act that the project's implementer (施行者) manages under Article 100-2 of that Act (including as applied by the other Acts Article 73-2, paragraph 12 names), which a person other than the implementer, or a participating member (参加組合員) of a land readjustment association, is treated as acquiring for real estate acquisition tax (不動産取得税) on the day a Cabinet Order (政令) sets, once a contract to use it until the replotting is announced and to acquire it afterwards takes effect.
The amount equal to the difference that the implementer must collect or pay under Article 248, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts where the value of the rights in a disaster prevention facility building (防災施設建築物) or its site, or in land in a separate use zone (個別利用区), received by rights conversion differs from the value of the rights given up; here, such an amount received by a person who used Article 65, paragraph (1), item (v).
職業安定主管局長
The Director-General of the main employment security bureau (職業安定主管局), the internal bureau of the Ministry of Health, Labour and Welfare that handles employment placement, vocational guidance and other matters of employment security.
Specified productivity-improving equipment, etc. under Article 2(20) of the Act on Strengthening Industrial Competitiveness, limited to equipment confirmed under that paragraph between the day Act No. 29 of 2026 comes into effect and 31 March 2029.
In Article 17, the federation of agricultural cooperatives (農業協同組合連合会) submitting the application under Article 51-5, paragraph (2) of the Order for Enforcement of the Income Tax Act.