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In Article 28, paragraph (1) and Article 32, paragraph (4), item (i), the specified business operators (特定事業者) listed in Article 2, paragraph (2), item (xxxi): funds transfer service providers as defined in Article 2, paragraph (3) of the Payment Services Act, that is, persons registered under Article 37 of that Act.
An optical disc or another recording medium of a kind a Ministry of Finance Order (財務省令) specifies, used to submit the required information instead of on paper.
In Article 2, paragraph (3), the conciliation (あつせん) and mediation (調停) procedures named in items (i)-4 and (i)-5 of paragraph (1), and the private dispute resolution procedures (民間紛争解決手続) of item (i)-6 conducted by a body the Minister of Health, Labour and Welfare designates.
An account management institution as defined in Article 2, paragraph (4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
低未利用土地
In Article 35-3, land inside a city planning area (都市計画区域) that is low-use or unused land as defined in Article 13, paragraph (4) of the Basic Land Act: land not used for housing, business or any other purpose, or used far less than land put to the same or a similar use in the surrounding area.
The district tax office director (税務署長) referred to in Article 37-14, paragraphs (6), (15), (18), (20) and (28) and other provisions a Cabinet Order (政令) sets, whose approval lets the head of a business office of a financial instruments business operator, etc. (金融商品取引業者等) send the matters to the director a Ministry of Finance Order (財務省令) sets instead.
The return under Article 27, paragraph (1) or 29, paragraph (1) of the Inheritance Tax Act for the inheritance concerned, or, for assets acquired because of an event under Article 4, paragraph (1) of that Act after that return was filed, the return under Article 31, paragraph (2) of that Act for them.
An asset that a public interest corporation, etc. (公益法人等) acquires with the whole proceeds of transferring property it received by gift or bequest and has been managing in a way a Cabinet Order (政令) sets, where before the transfer it filed with the Commissioner of the National Tax Agency, through its tax office, a document stating how it manages the property and other matters a Ministry of Finance Order (財務省令) sets.
An optical disc or another recording medium of a kind a Ministry of Finance Order (財務省令) specifies, used to submit the required information instead of on paper.
認定区域計画
A certified zone plan as defined in Article 11, paragraph (1) of the National Strategic Special Zones Act, which names a corporation as the body carrying out a specified project (特定事業) in a national strategic special zone (国家戦略特別区域).
他の対象年度
The covered year (対象年度) of another group tax sharing corporation (他の通算法人) that ends on the last day of the corporation's own covered year, as used in Article 42-13, paragraph 7.
A foreign corporation of a treaty partner country, etc. (条約相手国等) other than a foreign financial institution, etc. (外国金融機関等), as Article 42-2(3) defines it, whose interest on bond transactions with a repurchase agreement for book-entry government bonds, etc. with specified financial institutions, etc. is exempted from tax.
都市計画区域
A city planning area as defined in Article 4, paragraph (2) of the City Planning Act: an area designated under Article 5 of that Act.
The tax on taxable purchases, etc. (課税仕入れ等の税額) on an adjustment-target fixed asset (調整対象固定資産) that a certified installer and operator (認定設置運営事業者) of an integrated resort deducted under Article 30, paragraph (1) of the Consumption Tax Act; if it puts the asset only to casino business within three years, all, two thirds or one third of it is taken off its deductible tax, depending on the year.
二週間経過日
The day on which two weeks have passed, counted from the day after a worker applies for parental leave (出生時育児休業); where the start date the worker asked for falls before it, the employer may, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, set the start date at any day from the requested date up to this day — or, where a circumstance specified by that Order under Article 6, paragraph 3 arose by the day of the application, up to an earlier day that Order sets (Article 9-3, paragraph 3).
In Article 108-5, instruction in the skills and knowledge needed to drive motor vehicles and motorized bicycles (自動車等), given in novice driver training (初心運転者講習).
意思決定機関
In Article 57-10, paragraph (2), the body that decides the financial and operational or business policies of a company, partnership or similar business entity, Japanese or foreign — its shareholders' meeting (株主総会) or an equivalent body.
In the division on the entity conversion of a member financial instruments exchange (会員金融商品取引所), the property other than money, set out under Article 101-9, paragraph (1), item (iii), that a subscriber for shares issued upon entity conversion (組織変更時発行株式) delivers in exchange for them.
特定年金保険者
In Article 136, a pension insurer (年金保険者, a payer of old-age and similar pensions), other than the Minister of Health, Labour and Welfare and local public officers' mutual aid associations (地方公務員共済組合), that, with the Minister's consent under Article 134, paragraph (8), sends all its notices to municipalities under Article 134, paragraphs (1) to (6) through the Minister, and which the Minister must publicly announce.
In Article 33, paragraph (5) and Article 37, paragraph (2), the records that a business handling personal information (個人情報取扱事業者) must make under Article 29, paragraph (1) and Article 30, paragraph (3) when it provides personal data to a third party or receives it from one, as they relate to the personal data identifying a given person, other than records that a Cabinet Order (政令) names as records whose existence or absence, if made known, would harm the public interest or other interests.