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In Article 59, paragraphs (1) and (2), a business office, office or similar place in Japan of an insurance company, etc. (保険会社等) or of a payer of retirement allowances, etc. (退職手当金等); the reports (調書) that Article requires go to the district director (税務署長) for the place where the office that prepared them is.
A certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness made between the day the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) came into effect and 31 March 2028, including a certification under Article 9, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. of an environmental burden reduction business activity plan (環境負荷低減事業活動計画).
A redevelopment company (再開発会社) as defined in Article 50-2, paragraph 3 of the Urban Renewal Act, which Article 73-27-5 exempts from real estate acquisition tax (不動産取得税) on parts of facility buildings, and on property for public facilities, that it acquires in a type 2 urban redevelopment project (第二種市街地再開発事業) where the intended transferee, or the national government or a local government, acquires them the day after completion of the works is announced.
控除余裕額
In Article 42, paragraph (2), the national tax unused credit limit or the local tax unused credit limit referred to in Article 224, paragraphs (4) and (5) of the Order for Enforcement of the Income Tax Act; for national tax, the amount by which the year's credit limit (控除限度額) for the foreign tax credit exceeds the credit-eligible foreign income tax payable that year.
In Article 81-6, paragraph (8), Article 81-9, paragraph (1) and Article 81-17, paragraph (6), a specified notice or similar communication as defined in Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act: the notice of an individual number by the Deposit Insurance Corporation (預金保険機構) under Article 5, paragraph (3) of the 2021 Act on managing deposit accounts using individual numbers at the depositor's wish (Act No. 39 of 2021), or another notice or provision of information that a Ministry of Finance Order (財務省令) sets.
In Article 61(1) and (3), a domestic corporation filing a blue return (青色申告書) that, at the end of a business year, is a corporation designated under Article 27-3 of the National Strategic Special Zones Act (国家戦略特別区域法) between the day Act No. 55 of 2016 came into effect and 31 March 2028.
譲渡制限付株式
In Article 19-4, paragraph (1), a share (including a capital contribution or an investment unit (投資口)) whose transfer is restricted for a set period and which the corporation will take back for nothing if the holder does not keep working for a set time or if work or business results fall short, as Article 84, paragraph (2) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it.
In Article 42, paragraph (2), the amount referred to in Article 224, paragraph (6) of the Order for Enforcement of the Income Tax Act by which the credit-eligible foreign income tax payable in a year exceeds the total of that year's credit limits (控除限度額) for national tax and local tax.
In Article 86, paragraph (2), item (ii) and Article 87, paragraph (2), item (ii), the age, on the date annuity payments start, of the person covered by the contract (契約対象者) whose life expectancy at that date the annuity calculation in Article 185, paragraph (1) of the Order for Enforcement of the Income Tax Act uses.
In Article 32, paragraphs (1) and (2), a depreciable asset (減価償却資産) for which a resident filing blue returns has the approval of the regional taxation bureau commissioner (国税局長) under Article 130, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) to work out depreciation over the part of its usable period not yet passed, because that period is markedly shorter than its statutory useful life.
Short name, in Article 20, paragraph (4), for the Cabinet Order on the Arrangement of Related Cabinet Orders and on Transitional Measures upon the Enforcement of the Act Partially Amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan, and Other Matters (Cabinet Order No. 421 of 2011).
In Article 18-4, paragraphs (9) and (10), the other specified retirement allowance mutual aid organization (特定退職金共済団体) whose contract an employer has ended in order to join another such organization, and which, under a contract between the two, hands over the amount equal to that employer's total assets (資産総額) in it, as Article 73, paragraph (1), item (vii)(c)(3) of the Order for Enforcement of the Income Tax Act (所得税法施行令) provides.
A permit, issued under Article 19, paragraph (4) of the Regulation for Enforcement of the Immigration Control and Refugee Recognition Act, allowing a foreign national to engage in an activity other than that permitted under the status of residence (在留資格) previously granted.
The rate the Minister of Health, Labour and Welfare sets for calculating the Class III special enrollment insurance premiums (第三種特別加入保険料), in view of the rates of occupational accidents, multiple-job-related accidents and commuting accidents in businesses in Japan of the same or a similar kind as those in which the persons sent abroad under Article 33, item (vi) or (vii) of the Industrial Accident Compensation Insurance Act work, the kind and content of the social reintegration promotion programs (社会復帰促進等事業) and other circumstances.
Short name for the Immigration Control and Refugee Recognition Act, which this Cabinet Order (政令) coins in the wording that the tables in Articles 14 to 22 put into the Administrative Complaint Review Act and into the Cabinet Order (政令) enforcing that Act, and in paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 27 of 2025.
In Article 18-4, paragraphs (2), (4) and (6), an employee who is the beneficiary, insurance money recipient or mutual aid money recipient under a qualified retirement pension contract (適格退職年金契約) — a trust, life insurance or life mutual aid contract under which an employer pays contributions and the provider promises a retirement pension on the employee's retirement — as Article 16, paragraph (1), items (ii) and (iii) of the supplementary provisions (附則) of the Order for the Enforcement of the Corporation Tax Act refer to them.
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).
Property acquired by inheritance or bequest that was outside the area where the Inheritance Tax Act was in force on 15 August 1945, and other property a Ministry of Finance Order (財務省令) specifies.
An individual filing a blue return who is a small and medium-sized business operator (中小事業者) under Article 10, paragraph (8), item (vi) and a small and medium-sized enterprise under Article 2, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. certified under Article 56, paragraph (1) or Article 58, paragraph (1) of that Act between the date Act No. 21 of 2019 came into effect and 31 March 2027.
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.