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In Article 11-9, an officer of a stock company, or a member with limited liability who executes the business of a limited partnership company (合資会社) or limited liability company (合同会社), who committed the deception or other wrongful act by which the company evaded, or obtained a refund of, local government collections (地方団体の徴収金), where the company, taking that person as the shareholder or member the judgment is based on, is a company referred to in Article 67, paragraph 2 of the Corporation Tax Act.
青色申告書
A blue return as defined in Article 2, paragraph 1, item 40 of the Income Tax Act: a final return (確定申告書), or an amended return (修正申告書) to it, filed on the blue form under Article 143 of that Act (including as its Article 166 applies that Article).
非課税土地
Land listed in Article 586, paragraph 2, on which a municipality cannot levy the special land holding tax (特別土地保有税), other than the land in its items 23, 25 and 25-2, the land in its item 28 that falls under Article 348, paragraph 2, item 1 or items 7 to 8, and the land in its item 30 that the municipality's by-law (条例) sets.
A person whose income tax for the year of a gift was worked out under Article 60-3, paragraphs (1) to (3), which treat the securities and similar assets given to a nonresident (非居住者) as sold at that moment.
The social insurance premiums of Article 74, paragraph (2), as deducted from the salary or wages (給与等) being paid: the premiums and contributions that paragraph lists — for health insurance, pensions, long-term care insurance and employment insurance, among others — and similar ones a Cabinet Order (政令) specifies, other than those on the allowances for work abroad that Article 9, paragraph (1), item (vii) exempts.
老齢給付金
In Article 18-3, a lump-sum retirement payment (退職一時金等) under Article 69, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) that is a lump sum paid as the old-age benefit (老齢給付金) under Article 28, item (i) of the Defined Contribution Pension Act, under a corporate-type or individual-type pension plan's rules, as Article 72, paragraph (3), item (vii) of that Order lists.
In Article 37-2, paragraph (2), items (i) and (ii), a when issued transaction as referred to in Article 60-2, paragraph (2) of the Income Tax Act: buying or selling securities before they are issued, of a kind a Ministry of Finance Order (財務省令) specifies.
In Article 37-2, paragraph (4), item (ii), an over-the-counter derivatives transaction (店頭デリバティブ取引) as defined in Article 2, paragraph (22) of the Financial Instruments and Exchange Act, other than those in items (iii), (iv) and (vi) of that paragraph.
The part of a premium or contribution under a casualty insurance or mutual aid contract that covers damage from earthquakes, volcanic eruptions or the tsunamis they cause to the home a person or their household lives in, or to their household goods, and which can be deducted from income.
In Article 4-2, paragraph (1), item (ii) and paragraph (2), item (iii), a designated infectious disease as defined in Article 6, paragraph (8) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases — an already known infectious disease, other than those of categories 1 to 3 and pandemic influenza or similar infectious diseases, that a Cabinet Order (政令) names as one whose spread could seriously affect people's lives and health unless that Act's measures are applied to it — but only one to which a Cabinet Order under Article 44-9, paragraph (1) of that Act applies its Article 19 or 20 (recommending that a patient be admitted to hospital) or its Article 44-3, paragraph (2) (asking a patient to report on their health or not to go out).
課税標準等
The items of a tax return that Article 19, paragraph (1) of the Act on General Rules for National Taxes defines by Article 2, item (vi)(a) to (c) of that Act: the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).
In Article 209, the owner of the neighboring land and anyone actually using it.
The details, entered in a final return (確定申告書), of the amount a Cabinet Order (政令) sets as the valuation gain (評価益) under Article 25(3) that is counted in gross profits, as Article 25(6) describes them and Article 33(7) refers to them.
In Article 48(8), a qualified merger (適格合併), qualified company split (適格分割) or qualified capital contribution in kind (適格現物出資) carried out by the domestic corporation.
賃貸借取引
In Article 53(1), a lease of an asset (資産の賃貸借) other than a lease transaction (リース取引) as defined in Article 64-2(3).
In Article 61-4, a when issued transaction as defined in Article 61-2, paragraph (22): a purchase or sale of securities before they are issued, of a kind a Ministry of Finance Order (財務省令) specifies.
リース資産
The asset that is the subject of a lease transaction, which this paragraph treats as sold by the lessor to the lessee at the moment it is handed over.
In Article 23, paragraph (2), items (i) and (ii) and Article 30, any person found to be connected with the cause of an actual or potential accident involving bodily harm or of the harm it did.
In Article 21-4, paragraph (1), a person with a particular disability as defined in Article 19-4, paragraph (2) — a person with a disability (障害者) who has a severe mental or physical disability, as a Cabinet Order (政令) specifies — other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).
In Article 140, paragraphs (1) and (2) and Article 141, paragraph (1), item (i), a holder of a right of separate satisfaction (別除権者), a holder of a quasi-right of separate satisfaction (準別除権者), or a holder of a bankruptcy claim (破産債権) that is subject to a condition precedent or may arise in the future.