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Terms
超過年
In Article 10-6(3) and (4), the year in which an individual claiming two or more of the tax credits listed in Article 10-6(1) had the part of them exceeding 90% of the pre-adjustment business income tax amount (調整前事業所得税額) disallowed under that paragraph.
For 2024 income tax, the second period for paying income tax prepayments under Article 104, paragraph (1) of the Income Tax Act, 1 to 30 November 2024, in which the residents listed in Article 107, paragraph (1) of that Act (special agricultural income earners) pay their prepayment; the amount is reduced by the special deduction for prepaid tax (予定納税特別控除額).
In Article 42-14, paragraph (1), the amount a domestic corporation deducted from its corporation tax on income for the applicable business year (適用事業年度) under the tax credit provisions (税額控除規定) listed in that paragraph's table.
通知日
In Article 70-7(21), the day on which the district tax office director sends the donee who succeeded to the management (経営承継受贈者) the written notice under Article 70-7(24) deciding the application for exemption of the recalculated gift tax (再計算免除贈与税).
In Article 16-5, paragraphs (3) and (4), an insurer's written explanation, under paragraph (1) of that Article, of matters about payment that the insured or the injured party (被害者) has asked about, or its delivery of a document under paragraph (2) saying that it will not explain and why.
In Article 95, the persons entitled to the secondary use fees (二次使用料) under Article 95, paragraph (1), which broadcasters and cablecasters pay performers for broadcasts and cablecasts using commercial phonograms (商業用レコード).
In Article 21-2, paragraph (3), the day on which the fact that a disclosure document contained a false statement, etc. (虚偽記載等) was made public.
In Article 19, the amount — 1,282 yen, as changed under paragraph (2) of that Article — taken off a qualified recipient's income for one day of work during a period of recognized unemployment before it is added to the daily amount of the basic allowance (基本手当).
A foreign state's coat of arms specified by the Ministry of Economy, Trade and Industry Order (経済産業省令) under Article 16, paragraph (1).
有効期間
In Article 115-45-6, the period set by a Ministry of Health, Labour and Welfare Order (厚生労働省令) within which a designation as a designated provider of category 1 projects (指定事業者の指定) must be renewed or lapse; where an application for renewal is not decided by its end, the old designation stays in force until it is.
In Article 22(2), the collection of childcare fees (保育料) out of a recipient's child allowance (児童手当) when it is paid, as Article 22(1) allows the mayor of the municipality (市町村長) to do.
Short name for Ministry of Justice Order No. 16 of 1990, which sets the criteria referred to in Article 7, paragraph (1), item (ii) of the Immigration Control and Refugee Recognition Act: the criteria a foreign national coming to Japan for the activities in Appended Table I(2) or I(4) of that Act must meet to be allowed to land.
The period the notification under paragraph (3) covers — 1 April of the previous year to 31 March of the year of the notification — for which an organization accepting specified skilled workers (特定技能所属機関) reports their average monthly working days and pay.
特定負担
A specified burden as defined in Article 33, paragraph (1) of the Act on Specified Commercial Transactions: buying goods, paying for services or providing a transaction fee (取引料) in a multilevel marketing transaction (連鎖販売取引).
The work set out in Article 35-18, paragraph (2) for which a certified installment sales association (認定割賦販売協会) is certified: making rules, checking and guiding members' compliance, collecting and providing information to protect users, handling complaints, and related work.
The ordinary cap on overtime under an Article 36 agreement: 45 hours a month and 360 hours a year.
In Article 41, a request by the head of a local government to the Minister of Health, Labour and Welfare to carry out measures needed for workers' employment security, made where many workers in its area have lost or may lose their jobs or where it is otherwise needed.
Care as defined in Article 5(7) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities: help with bathing, toileting or eating, opportunities for creative or productive activities, and other services a Ministerial Order (主務省令) specifies, given mainly in the daytime at a facility designed to support persons with disabilities (障害者支援施設) or another facility such an Order specifies, to persons with disabilities who need constant care and whom such an Order specifies.
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
繰上請求
A demand under Article 38, paragraph 1 of the Act on General Rules for National Taxes that a taxpayer pay a national tax before its due date.