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Terms
一般社債等
A public or corporate bond other than a specified public or corporate bond (特定公社債, as Article 3, paragraph 1, item 1 defines it), as used in Article 5-3 where a non-resident or foreign corporation claims exemption for interest on book-entry transfer bonds (特定振替社債等).
廃止年月日
The date, stated in a closure notice received by a financial instruments business operator's office, on which a minor's account (未成年者口座), or a tax-exempt account (非課税口座) or a tax-exempt account section within it, was closed — one of the particulars the office reports to the district tax office.
In Article 40(8), the other public interest corporation that receives the property, or the trustee of the public interest trust that takes it as trust property, when a corporation whose public interest authorization was revoked passes on its remaining public-purpose property — treated from then on as the corporation that received the original gift.
The dependents (扶養親族) and the spouse in the same household (同一生計配偶者) to be stated in the return under Article 41-3-12, paragraph (1).
A public or corporate bond other than a specified public or corporate bond (特定公社債, as Article 3, paragraph 1, item 1 defines it), as used in Article 41-13-3 where a non-resident or foreign corporation claims exemption for the gain on redemption of a book-entry discount bond.
A book-entry corporate bond (振替社債) under Article 66 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, together with the bonds listed in Article 5-3, paragraph (4), item (vii), (a) to (h).
Under the reserve method of special depreciation (Article 52-3), the part of the shortfall between the special depreciation limit and what was deducted in the first year that has already been deducted as expenses in a later year through a reserve for special depreciation (特別償却準備金) under paragraph (2); it is subtracted from the shortfall before a further reserve is set aside.
The amount of gain on transfer as defined in Article 61-11, paragraph (1) of the Corporation Tax Act, on an asset subject to adjustment of transfer gains and losses (譲渡損益調整資産) to which that paragraph has been applied.
課税標準等
The tax base, etc. as defined in Article 19, paragraph (1) of the Act on General Rules for National Taxes, a change in which, following a reassessment or determination of corporation tax based on a transaction with a foreign related person at other than the arm's length price, sets the period in Article 66-4, paragraph (27), item (i).
Farmland or grazing land in a productive green land district (生産緑地地区) under the City Planning Act, as Article 70-4, paragraph (2), item (iv)(a) describes it — other than land for which a request for purchase has been made, land not designated or not extended as specified productive green land (特定生産緑地) by the deadline, and land whose designation has been released.
農業経営者
In the paragraph that defines it, an individual who farmed, of a kind a Cabinet Order (政令) specifies.
Permission to pay inheritance tax in kind (物納) under Article 41, paragraph (1), Article 45, paragraph (1) or Article 48-2, paragraph (1) of the Inheritance Tax Act.
区分所有権
Unit ownership as defined in Article 2, paragraph (1), item (xxx) of the Act on Facilitation of the Regeneration, etc. of Condominiums (円滑化法), here that in a condominium before regeneration (再生前マンション) that a union (組合) under that Act acquires.
A right to use the grounds (敷地利用権), as defined in Article 2, paragraph (1), item (xxxv) of the Act on Facilitation of the Regeneration, etc. of Condominiums (円滑化法), in a condominium before regeneration (再生前マンション), which a union (組合) under that Act acquires.
In Article 19, item (xii), a book-entry transfer institution or an account management institution, as Article 2(5) of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines the term.
In Article 4, item (v) and Article 32, a person with a close relationship, of a kind a Cabinet Order (政令) sets, with the issuer of a prepaid payment instrument.
In Article 101, paragraph (2), Article 2, paragraphs (28) to (32) and Articles 52-63 to 52-83 of the Banking Act, with the penal provisions on them, which Article 101, paragraph (1) applies to designated dispute resolution organizations (指定紛争解決機関) with the terms its table replaces.
In Article 58, a permission from the chief of the police station of the place of departure (出発地警察署長), under Article 56 or Article 57, paragraph (3), to carry a load outside the places built for it, or an indivisible load beyond the load limits.
A person the Prime Minister appoints, where needed, to act for the time being in place of the representative in Japan of a foreign corporation — a specified non-financial information audit certification provider (特定非財務情報監査証明業者), an authorized firm for on-exchange transactions (取引所取引許可業者), a financial instruments business operator, etc. (金融商品取引業者等), a credit rating agency (信用格付業者) or an investment management-related business trustee (投資運用関係業務受託業者) — when that representative is absent.
格付方針等
In Article 66-36, paragraph (2), the policies and methods a credit rating agency must set and publish, as a Cabinet Office Order (内閣府令) sets, for determining credit ratings and providing them or making them available for inspection.