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Terms
A withholding-option account (源泉徴収選択口座) as defined in Article 37-11-4, paragraph 1 of the Act on Special Measures Concerning Taxation.
An electricity distribution business as defined in Article 2, paragraph 1, item 11-2 of the Electricity Business Act.
共用部分
A common element (共用部分) as defined in Article 2, paragraph 4 of the Act on Building Unit Ownership: a part of a building other than its exclusive parts (専有部分), an attachment to the building not belonging to an exclusive part, or an annex building made a common element by the rules (規約) under Article 4, paragraph 2 of that Act.
短期大学
In Article 104, a university under Article 108, paragraph (2): one whose main purpose, in place of the purpose Article 83, paragraph (1) sets for universities, is to teach and research specialized arts in depth and develop the abilities needed for work or practical life, and whose course term is two or three years.
Bonds and similar investments listed where the term is used: in Article 11, paragraph (3), bonds and certain beneficial interests in trusts; in Article 176, the bonds, trust interests, shares and other investments held in a securities investment trust or a retirement pension trust.
In Article 18-4, paragraphs (2), (4) and (6), an employee who is the beneficiary, insurance money recipient or mutual aid money recipient under a qualified retirement pension contract (適格退職年金契約) — a trust, life insurance or life mutual aid contract under which an employer pays contributions and the provider promises a retirement pension on the employee's retirement — as Article 16, paragraph (1), items (ii) and (iii) of the supplementary provisions (附則) of the Order for the Enforcement of the Corporation Tax Act refer to them.
投資信託
In Article 83, paragraph (1), item (i), an investment trust other than a bond investment trust (公社債投資信託) or a publicly offered bond-type investment trust (公募公社債等運用投資信託), and only one that is not an open-end securities investment trust (オープン型の証券投資信託).
In Article 4-2, paragraph (1), item (ii) and paragraph (2), item (ii), a new infectious disease as defined in Article 6, paragraph (9) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases: a disease found to pass from person to person whose symptoms or response to treatment clearly differ from those of any known infectious disease, which is severe in those who catch it and whose spread could seriously affect people's lives and health.
旧証明書
In Article 9, the special permanent resident certificate (特別永住者証明書) that a person applying under Article 12, paragraph (1) or (2) to renew its validity period held when they applied.
An action that an attaching creditor (差押債権者) brings against the third-party debtor (第三債務者) for performance of the seized claim.
In Article 504, paragraph (1), a person who has a legitimate interest in performing (弁済) an obligation, and who is therefore entitled to subrogation (代位) when the person performs it.
In Article 75-4, paragraphs (1) and (3), the documents that this Act, orders under it, or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes require to be attached to a specified corporation's (特定法人) interim return, final return or amended return for corporation tax on income.
In Article 44, a prefectural governor's request to the Prime Minister to take measures needed for consumer safety, to prevent harm to consumers in the prefecture from arising or spreading.
A person with a disability, etc. as defined in Article 10, paragraph (1) of the Income Tax Act — an individual with a domicile in Japan who holds a physical disability certificate (身体障害者手帳), a wife entitled to a survivors' basic pension (遺族基礎年金) or a widow's pension (寡婦年金) under the National Pension Act, or a similar person a Cabinet Order (政令) specifies; for such a person the 3 million yen limit in Article 10, paragraph (7), item (i) of that Act is read as 3.5 million yen.
In Article 27-2, the business carried on under a limited liability business partnership agreement (有限責任事業組合契約) under the Limited Liability Partnership Act, whose losses an individual partner may count as necessary expenses only up to an amount based on their contribution.
所有株式
Shares held by an individual or, in Article 66-2, a corporation, issued by a company that becomes the subsidiary in a partial share exchange (株式交付) by which they are transferred.
In Article 38, paragraphs (3) and (4), redemption money, etc. as defined in Article 224-3, paragraph (4) of the Income Tax Act, handed over in Japan, on investment trusts or trusts issuing specified beneficiary certificates whose beneficial interests are listed shares, etc. (上場株式等), or on bonds, etc. that are listed shares, etc.
In Article 40, paragraphs (7), (8), (9) and (12), public interest work as defined in Article 2, paragraph (1), item (ii) of the Act on Public Interest Trusts.
A book-entry government bond (振替国債) as referred to in Article 5-2, paragraph (1), other than one that is a discount bond (割引債), whose redemption gains a nonresident receives free of income tax under Article 41-13.
A corporation among the small and medium sized enterprises, etc. (中小企業者等) of Article 57-9 that is listed in Article 52, paragraph 1, item 1(a) of the Corporation Tax Act — an ordinary corporation (普通法人) with stated capital of 100 million yen or less, or with no capital, other than the corporations that item leaves out; Article 57-9 does not apply to one that is an excluded business operator (適用除外事業者).