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Terms
An aircraft operated by someone other than an air transport business holding a permission under Article 100, paragraph (1) of the Civil Aeronautics Act that flies aircraft on fixed routes between points on set dates and times, or a holder of a permission under Article 129, paragraph (1) of that Act; this paragraph uses it to set when the advance report on the crew and passengers of an aircraft arriving in Japan is due.
The payment of labor insurance premiums (労働保険料) and the other labor insurance (労働保険) matters an employer has to handle, other than those concerning stamp insurance premiums (印紙保険料), which a labor insurance administrative affairs association (労働保険事務組合) can handle for employers who entrust them to it under Article 33.
The total of the time a covered worker (対象労働者) doing covered work (対象業務) was present at the workplace — less any time other than working hours, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, that the committee (委員会) under Article 41-2, paragraph (1) resolves to leave out — and the time the worker worked away from the workplace, which the employer is to keep track of, as the committee's resolution provides, to look after the worker's health.
A statement of opinion on the case made orally, at their request, by a requester for review (審査請求人) or an intervenor (参加人), which the presiding tribunal examiner (担当審判官) must give them the chance to make under Article 95-2, paragraph (1).
In Article 97, the person who has requested review (審査請求) of a tax disposition together with the agency that made the original disposition (原処分庁), either of whom the presiding tribunal judge (担当審判官) may question; if one of them refuses without justifiable reason, the President of the National Tax Tribunal (国税不服審判所長) may decline to adopt the parts of the requester's case that can no longer be shown.
An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).
In the paragraph, a contracting state or contracting party (締約国若しくは締約者) to the tax treaty (租税条約) other than Japan.
The group tax sharing parent corporation (通算親法人), or the parent corporation (親法人) during its special application year (申請特例年度), under whose full control (完全支配関係) a domestic corporation has come, where it has filed the document named in Article 14, paragraph 8 of the Corporation Tax Act with the tax office by the deadline in that paragraph.
光ディスク等
An optical disc or other recording medium of a kind a Ministry of Internal Affairs and Communications Order (総務省令) sets, on which the particulars of a salary payment report (給与支払報告書) are recorded and submitted instead of on paper, as Article 317-6 uses the term.
An instruction to leave for evacuation (避難のための立退き) under Article 60, paragraphs 1 and 6 or Article 61, paragraph 1 of the Basic Act on Disaster Management, or the setting of an alert zone (警戒区域) under Article 63, paragraphs 1 and 2 of that Act.
売上原価の額
The cost of sales and other costs directly incurred to earn a business's gross revenue, which a person who concealed or falsified facts in their return, or filed none, may count as expenses only where records or an investigation show them, under Article 45, paragraph (3).
An optical disc or another recording medium of a kind a Ministry of Finance Order (財務省令) specifies, used to submit the required information instead of on paper.
In Article 80, paragraph (8), a business year showing a loss under paragraph (1) as paragraph (5) applies it, of a group tax sharing corporation (通算法人) that ends on the last day of its group tax sharing parent corporation's (通算親法人) business year or interim period.
課税売上割合
The ratio, calculated as a Cabinet Order (政令) sets, of the total consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) a business made in Japan in a taxable period to the total consideration for all the transfers, etc. of assets (資産の譲渡等) it made in Japan in that period, other than specified transfers, etc. of assets (特定資産の譲渡等).
The amount of tax on taxable purchases, etc. (課税仕入れ等の税額) on an adjustment-target fixed asset (調整対象固定資産) that a business bought in Japan as a taxable purchase or specified taxable purchase, or took out of a bonded area (保税地域) as taxable goods.
In Article 27, paragraph (1), item (ii) and Article 28, paragraph (1), item (iii), a large-scale specified telecommunications service provider's (大規模特定電気通信役務提供者) telling the sender (発信者) of information whose sending it has stopped that it did so and why, or putting that where the sender can easily learn of it.
A person whose individual assets (個人別管理資産) a corporate-type pension plan's asset management institution has moved to the Association (連合会) under Article 83, paragraph (1) because they were not moved elsewhere within six months of the person leaving the plan or of the plan ending, other than anyone who has since become a participant of a corporate-type pension plan or a participant or investment instructor of the individual-type pension plan.
認定農業者等
An individual filing blue returns (青色申告書) whose farm management improvement plan (農業経営改善計画) has been certified under Article 12, paragraph (1), or whose farming plan for young people, etc. (青年等就農計画) has been certified under Article 14-4, paragraph (1), of the Act on Promotion of Improvement of Agricultural Management Foundation.
A house, or land or a land right, owned by an individual that is a transferred asset (譲渡資産) under Article 36-2, paragraph 1, and that the individual gives up in an exchange under Article 36-5.
Ordinary property (普通財産) of the State under Article 9(2) of the Act on Special Measures concerning National Property that is certified, as a Ministry of Finance Order (財務省令) sets, to be land, etc. under that paragraph, and which the owner of adjoining land exchanges for that land.