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Terms
認定計画
A Japanese ship and seafarer securing plan (日本船舶・船員確保計画) certified under Article 35, paragraph (3) of the Marine Transportation Act, as changed by any certification of a change under paragraph (4) of that Article.
第二贈与
In Article 70-6-8, paragraph (13), item (vii), a gift of gifted business assets (特例受贈事業用資産) to which Article 21-9, paragraph (3) of the Inheritance Tax Act applies, made under paragraph (14), item (iii) of that Article by a donee who had themselves received those assets as a gift and is passing all of them on.
The deadline for filing the application the paragraph requires — for exemption from inheritance or gift tax under a grace period, or for having it recalculated under an approved rehabilitation or reorganization plan — two months after the day of the event concerned or of the plan's approval, or, where the applicant dies within those two months, six months after the day after the applicant's heir learned that the inheritance had begun.
In Article 61, a specified part-time employee (特定非常勤職員) raising a child under three whose work makes shorter hours hard to arrange, so that the head of an agency engaged in administrative execution (行政執行法人) need not shorten their hours but must then offer working from home or measures such as changed starting times (Article 61, paragraphs 28 and 29).
右側部分
The part of a road (or, where the road has a sidewalk or roadside strip, of its roadway) to the right of its center — the center being, where a center line is marked by road signs or markings (道路標識等), that line, and, where a track runs along the side of the road, the middle of the road without the track bed (Article 17, paragraph (4)).
In Article 27, the maximum speed that a Cabinet Order (政令) sets under Article 22, paragraph (1) for a vehicle on roads where road signs or markings do not set one.
In Section 3 of Chapter IV, the work for which a certified investor protection organization (認定投資者保護団体) has been certified under Article 79-7, paragraph (1), such as resolving complaints about, and mediating disputes over, the financial instruments business of financial instruments business operators or financial instruments intermediary service providers.
使用期間
In Article 10, paragraph (2), item (xviii), the period for which a bank lets the other party use the leased object (リース物件) under a lease contract.
二事業率
The rate obtained by dividing the two-program premium rate (二事業費充当徴収保険率) of Article 12, paragraph (4), item (iii) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the part of the employment insurance rate that pays for the employment stabilization programs and the capability development programs under Article 63 of this Act — by the employment insurance rate (雇用保険率), as used in Article 66, paragraph (4) and Article 68, paragraph (2).
The minimum number of shares a company may set, when it hands out a dividend or residual assets in a form other than money, below which a shareholder is paid a proportionate sum of money instead.
不法入国等
Entering Japan in breach of Article 3 (for example without a valid passport) or landing without permission from an immigration inspector — the acts punished by Article 70(1)(i) and (ii).
In Article 104, the services that municipalities provide under Article 82, paragraphs (1) and (9), services to keep the costs of benefits for medical treatment (療養の給付) and the like appropriate, and other services, on which Federations of National Health Insurance Associations (国民健康保険団体連合会) and the designated association (指定法人) are to try to research, coordinate and give help.
In Article 144-60, paragraph 1, the prefecture (道府県) containing a designated city (指定市) as defined in Article 7, paragraph 3 of the Road Act.
In Article 364, paragraph 6 and paragraph 8, item 2, the year's fixed assets tax (固定資産税) on assets listed in Article 389, paragraph 1, computed on the basis of the notice under that paragraph given after the municipality levied the tax provisionally under Article 364, paragraph 5.
In Article 104, paragraph (2) and Article 105, the collection of reports, orders to submit or present books and documents, orders to appear, questioning and on-site inspections under Article 35, paragraph (1), limited to those carried out to enforce Article 40, paragraphs (3) to (5) — powers part of which the competent ministers (主務大臣) may delegate to the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣).
In Article 133 of the Code of Civil Procedure, the person who makes a petition or other filing, or that person's legal representative, whose address or name the court may order kept confidential; Article 35, paragraph (2) reads that Article for this Act's court cases with the photographed persons, etc. (撮影対象者等) in that place.
A transcript (謄本, a copy of the whole) or extract (抄本, a copy of part) of a removed family register (除かれた戸籍) — such as one taken out of the register book once everyone entered in it has been removed (Article 12) — or a certificate of what is entered in it.
他の居住者
A resident other than the person filing the return (申告者) whose spouse, dependent or specified relative (特定親族) someone is treated as being under Article 85, paragraphs (4) to (6) of the Income Tax Act.
地域協議会
A regional council for measures to support raising next-generation children (次世代育成支援対策地域協議会) that local governments, employers, residents and others working to promote those measures may set up under Article 21 to discuss the steps needed to promote them in their region.
The details, entered in a final return (確定申告書), of the amount a Cabinet Order (政令) sets as the valuation loss (評価損) under Article 33(4) that is counted in deductible expenses, as Article 33(7) describes them and Article 25(6) refers to them.