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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
税額控除限度額
The amount a tax credit provision of this Act calculates — a set percentage of, for example, the cost of qualifying assets, research expenses, donations or an increase in wages — for deduction from an individual's income tax or from a corporation's corporation tax before adjustment (調整前法人税額), as that provision sets out.
適用除外事業者
A corporation whose average yearly income over the business years that ended within three years before the current business year began (their total income divided by their total number of months, times twelve) exceeds 1.5 billion yen, adjusted as a Cabinet Order (政令) sets where, for example, it was formed less than three years earlier or a merger, company split or in-kind contribution took place in those years, as Article 42-4, paragraph (19), item (viii) defines it.
A donee (受贈者) still under the main clause of Article 70-4, paragraph (1) of this Act as it stood before one of the fourteen amending Acts, from 1975 to 2022, listed in Article 70-4-2, paragraph (9), as that Act's supplementary provisions (附則) keep that wording in force or applying.
In Article 81, Article 82, paragraph (1), item (ii) and Article 104-10-3, item (ii), (b), the owner of print rights (出版権者) holding the right in Article 80, paragraph (1), item (ii): to transmit the work to the public as it is, using a copy recorded on a medium in a form that lets a computer display it.
法人番号保有者
A body that has been designated a corporate number (法人番号) under Article 39(1) or (2).
The training under Article 108-2, paragraph (1), item (ii) for persons denied or stripped of driving privileges (取消処分者等) and those in a similar position (準取消処分者等).
In Article 31, paragraph (3) and Article 33-6, paragraph (3), the part of the business content or methods stated in the document under Article 29-2, paragraph (2), item (ii) that concerns the acts referred to in Article 29-2, paragraph (1), item (viii) or (ix) and that a Cabinet Office Order (内閣府令) specifies as especially necessary for the public interest or investor protection.
Guidelines that a certified investor protection organization (認定団体) is to endeavour to draw up and publish, in line with the purpose of this Act, on the content of contracts for financial instruments transactions by the business operators it covers, how they manage assets, and other matters needed to protect investors.
In Article 166, paragraph (6), item (iv)-2, a listed company's resolution of a shareholders meeting or board of directors under Article 156, paragraph (1) of the Companies Act on acquiring its own shares (including a decision of a director or executive officer under authority the board delegated), a resolution of an investment corporation's board of officers under Article 80-2, paragraph (3) of the Act on Investment Trusts and Investment Corporations on acquiring its own investment units, or a resolution or decision under equivalent foreign laws and regulations.
The rate obtained by dividing the premium rate for childcare leave-related benefits (育児休業給付費充当徴収保険率) under Article 12, paragraph (4), item (ii) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the part of the employment insurance rate that pays for the childcare leave-related benefits (育児休業給付) — by the employment insurance rate (雇用保険率), as used in Article 66, paragraph (4) and Article 68, paragraph (2).
The information an application for parcel boundary demarcation (筆界特定) must provide on the matters Article 131(3) lists: what is applied for, the applicant's name and address, the location and parcel number of the subject parcels (対象土地), why demarcation is needed, and matters a Ministry of Justice Order (法務省令) sets.
A welfare service for persons with disabilities as defined in Article 5, paragraph (1) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities, such as home care (居宅介護), short-term admission (短期入所), daily life care (生活介護), employment transition support (就労移行支援) or group home support (共同生活援助), among the services that paragraph lists.
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
前期高齢者納付金
The payment for persons in the early stage of old age (前期高齢者納付金) that is collected from insurers each fiscal year under the Act on Assurance of Medical Care for Elderly People; Article 153 counts part of the Japan Health Insurance Association's cost of paying it in the base of the national subsidy.
A person sent to work outside Japan, as listed in Article 33, item (vi) or (vii) of the Industrial Accident Compensation Insurance Act — by a body carrying out technical cooperation in developing regions, or by an employer running a business in Japan — whom the government has approved, on that body's or employer's application under Article 36, paragraph (1) of that Act, to receive its insurance benefits.
In Article 12, paragraphs (6) and (10), the total of the part matching the employment insurance rate (雇用保険率) of the general insurance premiums (一般保険料) of businesses covered by both industrial accident insurance (労災保険) and employment insurance (雇用保険), and the whole general insurance premiums of businesses covered by employment insurance alone.
課税山林所得金額
The previous year's timber income (山林所得金額) left after the income deductions under Article 34 (for prefectural inhabitant tax) or Article 314-2 (for municipal inhabitant tax).
A person who must file the return of Article 203-6, paragraph 1 of the Income Tax Act, or an individual resident receiving public pensions, etc. (公的年金等) in Japan who has a specified spouse (特定配偶者), dependant (扶養親族) or specified relative (特定親族) of the kinds the paragraph sets; such a person must file a return with the mayor (市町村長) through the payer of the pension before the first payment of each year.
個人の青色申告書
A blue return (青色申告書) as defined in Article 2, paragraph 1, item 40 of the Income Tax Act — a final return, or an amended return of one, filed on a blue form under Article 143 of that Act — as the Section on the individual enterprise tax (事業税) uses the term for an individual carrying on a business whom the national tax office has approved to file one.
A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), counted here only where it carries on the type I financial instruments business described in Article 28, paragraph (1) of that Act.