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In Article 47-2, paragraph (6), a nonresident relative with a disability (国外居住障害者) or a nonresident spouse (国外居住配偶者) whom a resident enters on a final return for the deduction for persons with disabilities, the spouse deduction or the special spouse deduction, as Article 262, paragraph (3) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes them.
Any of the returns an employee gives the payer of their salary so the tax withheld takes account of their dependents: the return for deduction for dependents, the same return for a secondary salary, the return for spousal deduction, or the return for special deduction for specified relatives.
The land or co-ownership share (共有持分) covered by an administration order for unclaimed land (所有者不明土地管理命令), the movables (動産) the order extends to, and the property the administrator of unclaimed land (所有者不明土地管理人) has obtained by managing or disposing of them or in other ways.
Another group tax sharing corporation (通算法人) that has a group tax sharing full controlling interest with the corporation at the end of the corporation's carry-forward applicable business year (繰越適用対象事業年度), as used in Article 42-4, paragraph 8, item 12 and paragraph 10.
他の適用事業年度
The business year of any other group tax sharing corporation (他の通算法人) that ends on the reference date (基準日) — the last day of the business year in which the corporation applied the relief (適用事業年度) — as used in the provisions of Articles 42-14, 60, 61 and 66-13 on pre-aggregation loss amounts (通算前欠損金額) arising in that year.
特別税額加算規定
The provisions of Part II, Chapter I, Section 2 of the Corporation Tax Act (other than Article 67, Article 68, paragraph (3) and Article 70) together with paragraph (1) of this Article, which adds 40% of undisclosed-purpose expenditure (使途秘匿金) to corporation tax.
In Article 4, paragraph (6), an employment placement service provider (職業紹介事業者) or another person a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.
In Chapter IV, business relating to any of the acts in Article 2, paragraph (21), items (i) to (iii), analysing funds transfer transactions and notifying the results, that a financial institution, etc. (金融機関等) entrusts to a person carrying on funds transfer transaction analysis services (為替取引分析業).
In Article 172-12, paragraphs (1) and (2), an issuer that submits, provides or publishes disclosure documents or information, or a tender offeror under Article 27-3, paragraph (2) that submits a tender offer statement, etc.; where what it submits is false or incomplete on a material matter, an administrative monetary penalty (課徴金) is ordered on anyone who carried out a specified involvement act (特定関与行為) in it.
In Article 131, the health services for the elderly (高齢者保健事業), the projects of Article 125, paragraph (5) — such as lending insured persons equipment or funds for their treatment — projects to make spending on old-old medical care benefits (後期高齢者医療給付) appropriate, and other projects that Associations of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) carry out.
A fee-based home for the elderly (有料老人ホーム) or other facility a Ministry of Health, Labour and Welfare Order (厚生労働省令) names under Article 8, paragraph (11), whose residents are limited to people requiring long-term care (要介護者), their spouses and others such an Order names.
A dispatched worker (派遣労働者) whose treatment is set by the written agreement (協定) that Article 30-4, paragraph (1) describes, which a staffing provider (派遣元事業主) makes with the labor union organized by a majority of its workers or, where there is none, with a person representing a majority of them.
In Article 6-5, paragraph (2) and Article 15, an order to provide electronic or magnetic records (電磁的記録) under Article 102-2, paragraph (1) of the Code of Criminal Procedure — an order to provide the records needed by a method it specifies — counting only one that has them recorded or moved, over a telecommunications line, onto a recording medium managed by the person making the order; a police officer investigating the case of a juvenile under 14 who has done an act that breaks a criminal law may make one.
In Article 63(7) and (8) as Articles 64-6 and 71 apply them to a resolution to sell a building, or the buildings of a housing complex (団地), with the grounds, the transfer, under the contract of sale, of rights in the building and its grounds (including rights related to the grounds); it takes the place there of starting the demolition work.
In Article 31, paragraph (2), the Administrative Complaint Review Act as Article 31, paragraph (1) applies it, with the wording its table changes, to a request for examination (審査の申立て) made to the head of a public prosecutors office (検察庁の長) under Article 26.
In Article 36-8, a contract, of the kinds paragraph (1) of that Article specifies, that fixes the yen equivalent of the amount of assets or liabilities acquired or arising through a transaction in a foreign currency (外貨建取引), as Article 57-3, paragraph (2) of the Income Tax Act defines it.
In Article 77, the payer of severance pay or other such compensation (退職手当等) through whom a resident files the declaration required by Article 203, paragraph (1) of the Income Tax Act.
In Article 77-4, paragraphs (3), (4), (6) and (7), the payer of a public pension or retirement package (公的年金等) to whom a recipient submits the return for dependents, etc. (扶養親族等申告書), as Article 203-6, paragraph (7) of the Income Tax Act refers to it.
In Article 83, paragraph (1), the dividends and similar income on listed shares, etc. as defined in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation.
Dividends of surplus, etc. received from the foreign corporation in each of the two preceding years to which this paragraph applied, limited to the part corresponding to the dividends that foreign corporation received from the other foreign corporation.