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The rules of a defined-benefit corporate pension plan, or of a pension fund, approved or authorised on or after 1 January 2012 under the Defined-Benefit Corporate Pension Act or other provisions a Cabinet Order (政令) specifies.
The review officer (審理員) of Article 11, paragraph (2) of the Administrative Complaint Review Act — the person a reviewing agency designates under Article 9, paragraph (1) of that Act to conduct the review proceedings — whom Article 31, paragraph (1), for a request for examination (審査の申立て) under Article 26, paragraph (1), replaces with the head of the public prosecutors office (検察庁の長) with which the request was filed.
新契約
A life insurance, nursing care and medical insurance, or individual pension insurance policy of the kind listed, concluded on or after 1 January 2012, other than one concluded earlier that lapsed and was revived on or after that date.
The rules of a defined-benefit corporate pension plan, or of a pension fund, approved or authorised on or after 1 January 2012 under the Defined-Benefit Corporate Pension Act or other provisions a Cabinet Order (政令) specifies.
The statements of payments (調書), withholding slips (源泉徴収票) and statements of calculation (計算書) to be filed under Article 225, paragraph (1), Article 226, paragraphs (1) to (3) and Articles 227 to 228-3 of the Income Tax Act, as Article 228-4, paragraph (1) of that Act groups them.
帳簿等
In Article 102, paragraphs (4) and (5), the books a resident or nonresident (居住者等) must keep under paragraph (1), together with the other books made that year for the activities in Article 232, paragraph (1) of the Income Tax Act and the documents listed in paragraph (3), which must be kept for seven years (five years for the other books and the documents).
The tax amounts in a tax return as Article 19, paragraph (1) of the Act on General Rules for National Taxes defines them by Article 2, item (vi)(d) to (f) of that Act: the tax payable, the tax equal to a refund, and the amounts deducted or used as the basis in calculating them.
住所等
In Article 133, paragraphs (1) and (2), the domicile, residence or other place where a person making a motion or statement (申立て等), or that person's legal representative (法定代理人), is ordinarily present — information the court may rule to keep confidential from the parties.
In Article 189, paragraph (4), a judicial decision imposing a civil fine (過料) that has already been executed when an immediate appeal (即時抗告) is filed against it.
合併等
In Article 54-2, paragraph (1), a merger, company split, share exchange or share transfer on which holders of specified share options (特定新株予約権) of the acquired, splitting or wholly owned subsidiary corporation receive restricted share options of the acquiring, succeeding or wholly owning parent corporation.
In Article 8, paragraph (3), a transaction under paragraph (1) or an act of agency for a client (特定受任行為の代理等) under paragraph (2), as the subject of the judgment whether a suspicious transaction report (疑わしい取引の届出) is due.
死亡等
In Article 58, paragraphs (1) and (2), a death or a disappearance (失踪), information on which, once notified, the Minister of Justice and the mayors of municipalities must pass on to the tax authorities as that Article sets out.
第一期
For 2024 income tax, the first period for paying income tax prepayments (予定納税額) under Article 104, paragraph (1) of the Income Tax Act, which Article 41-3-4 extends for that year to run from 1 July to 30 September 2024; the amount a resident pays in it is reduced by the special deduction for prepaid tax (予定納税特別控除額).
The tax amounts in a tax return as Article 19, paragraph (1) of the Act on General Rules for National Taxes defines them by Article 2, item (vi)(d) to (f) of that Act: the tax payable, the tax equal to a refund, and the amounts deducted or used as the basis in calculating them.
In Article 66-5(8) and (9), the documents and other materials showing that the multiple a corporation uses under Article 66-5(3) is reasonable, which it must keep for that paragraph to apply.
申請者
In Article 67, paragraphs (6) and (7) and Article 67-2, paragraph (1), a person who has applied for a compulsory license (裁定) under Article 67, paragraph (1).
社債等
In Article 19, item (xii), the corporate bonds, national government bonds, local government bonds and other instruments that Article 2(1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares lists.
認知症
In Article 90, paragraph (1), item (i)-2, Article 102, paragraph (1) and Article 103, paragraph (1), item (i)-2, dementia as defined in the Long-Term Care Insurance Act: a state, set by Cabinet Order (政令), in which cognitive function has declined through Alzheimer's disease or another illness to a degree that hinders daily life.
In Article 24-6, paragraph (1), a resolution of a shareholders meeting or board of directors under Article 156, paragraph (1) of the Companies Act (including as applied under Article 165, paragraph (3) of that Act) on acquiring the company's own shares, or a decision of a body a Cabinet Order (政令) specifies as equivalent.
In Article 50, paragraph (1), the amount by which the base adjustment amount (調整基礎額) multiplied by an employer's qualifying disabled workers, counted on the first day of each month of the fiscal year and totalled, exceeds its levy as calculated under Article 54, paragraph (1), divided by the base adjustment amount; the monetary adjustment (調整金) is calculated from it.