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In Article 31, paragraphs (1) and (2), a transfer, etc. of assets listed in Article 7, paragraph (1): a transfer or lease made as an export from Japan, a transfer or lease of foreign goods (外国貨物) with some exceptions, passenger or freight transport or communications between Japan and abroad, the transfer, lease or repair of ships or aircraft used only for such transport that a Cabinet Order (政令) sets, and similar transactions a Cabinet Order sets.
In Article 268, paragraph (2), a person listed in Article 40, paragraph (1), items (ii) to (v), in Article 230, paragraph (1) other than an heir (相続人), or in Article 244-6, paragraph (1) — people who must explain matters about the bankruptcy when asked — or a person who formerly was one.
拡充型計画
A plan for developing specified business facilities in regional vitality improvement areas, etc. (地方活力向上地域等特定業務施設整備計画) for a business under Article 17-2, paragraph (1), item (ii) of the Local Revitalization Act.
Land, and a house under Article 15, paragraph 1 or housing, etc. under Article 15, paragraph 2 of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster built on it, that an individual acquires through a replotting disposition (換地処分) in a reconstruction land readjustment project (被災市街地復興土地区画整理事業) for land in a reconstruction promotion area (被災市街地復興推進地域).
A book-entry municipal bond (振替地方債) 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.
非居住者等
A nonresident or foreign corporation referred to in Article 41-21, paragraph (5), or a person who submitted a return for the special provision (特例適用申告書) under paragraph (9), who may provide the contents of those returns to the person handling the distribution (配分の取扱者) by electronic or magnetic means (電磁的方法) instead of submitting them.
In Article 66-5-3, paragraph (3), a domestic corporation subject to that Article that holds shares in a domestic corporation in a full controlling relationship (完全支配関係) with it (分配法人) whose residual assets have been finalized; the distributing corporation's excess interest (超過利子額) of the preceding seven years passes to it in proportion to its shareholding.
The amounts listed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act that an investment corporation (投資法人) meeting the requirements of item (i) of Article 67-15, paragraph (1) pays — including money it delivers to its investors (投資主) for certain events beyond the part of its stated capital, etc. (資本金等の額) that a Cabinet Order (政令) sets, and other amounts that Order sets — which it may deduct as expenses for a business year meeting the requirements of item (ii).
特定貸付け
A specified loan as Article 70-6-2, paragraph (1) defines it: a loan of farmland or grazing land whose inheritance tax (相続税) is under a tax payment grace period (納税猶予), made by setting up a right of loan for use (使用貸借) or a lease (賃借権) for the farmland intermediary management project (農地中間管理事業).
特定貸付者
A person making a specified loan (特定貸付け) as Article 70-6-2, paragraph (1) defines it — a loan of farmland or grazing land whose inheritance tax is under a tax payment grace period (納税猶予), made for the farmland intermediary management project (農地中間管理事業).
In Article 70-7-5, paragraph (14) and paragraphs (16) and (17), the day two months after the end of the two years following an event under paragraph (12), items (i) to (iii) — or, if the special business succession donee (特例経営承継受贈者) dies within those two months, six months after the day after its heir learns of the inheritance — which becomes the deadline for the deferral of the recalculated gift tax.
還付加算金
Interest on refund as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes: interest the tax authorities add, at 7.3% a year, when they refund a refund, etc. (還付金等) or apply it to other tax; Article 95 replaces that rate with the special base rate for interest on refunds (還付加算金特例基準割合) in years when that rate is below 7.3%.
A person who, by the renewal date, has held a driving license (免許) continuously for five years or more and whose record of complying with the driving rules of this Act and related laws meets the standard a Cabinet Order (政令) sets for a good record, as the table of Article 95-6, paragraph (1) defines it.
基準該当者
In Article 102, a person whose cognitive function test (認知機能検査等) under Article 97-2, paragraph (1), item (iii) or (v) gave a result that meets the Cabinet Office Order (内閣府令) standard for signs of possible dementia.
In Article 4, paragraph (6), a specified public offering (特定募集), or a secondary distribution of securities under Article 4, paragraph (1), item (iii): one of securities on which disclosure has been made.
A company that must submit an annual securities report (有価証券報告書) under Article 24, paragraph (1) as the issuer of the securities listed in its item (i) or (ii), whose parent company, etc. (親会社等) must submit a parent company, etc. status report (親会社等状況報告書) under Article 24-7.
In Article 56-2, paragraph (1), a bank or similar institution (銀行等) in which a financial instruments business operator, etc., other than a registered financial institution, holds a majority of the voting rights of all shareholders, etc.
In Article 56, a person who has obtained the prefectural governor's permission under Article 55, paragraph (1) to run a business of a kind Article 54 covers; their status passes to whoever takes the business over by transfer, inheritance, merger or company split.
In Article 33, an Imperial Princess (内親王) or Princess (女王) who has married a man who is neither the Emperor nor a member of the Imperial Family, including one later divorced or widowed — the women Article 39, paragraph (1) of the Residential Basic Book Act brings under that Act although the Family Register Act (戸籍法) does not apply to them.
在留カード等
A residence card (在留カード) or the information recorded electronically on it (在留カード電磁的記録).