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In Article 12, paragraph (5), the total of the benefits for unemployment, etc. (失業等給付) paid under the Employment Insurance Act and of the grants and job seeker vocational training benefits (職業訓練受講給付金) paid under Article 64 of that Act.
In Article 12, paragraph (5), the amount of the educational training benefits (教育訓練給付) under Article 10, paragraph (5) of the Employment Insurance Act: the educational training benefit payments (教育訓練給付金) and the educational training leave benefits (教育訓練休暇給付金).
In Article 12, paragraph (5), the amount of the continuous employment benefits (雇用継続給付) under Article 10, paragraph (6) of the Employment Insurance Act: the basic continuous employment benefits for the elderly (高年齢雇用継続基本給付金), the re-employment benefits for the elderly (高年齢再就職給付金) and the nursing care leave benefits (介護休業給付金).
A life mutual aid (生命共済) contract made by an agricultural cooperative that carries on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (Act No. 132 of 1947), other than those with a mutual aid period shorter than five years that a Cabinet Order (政令) names, or a similar mutual aid contract a Cabinet Order specifies.
In Article 72-2, paragraph 1, item 1(b), the corporations taxed for enterprise tax (事業税) on income alone: those listed in Article 72-4, paragraph 1, Article 72-5, paragraph 1 and Article 72-24-7, paragraph 7, unincorporated associations, etc. (人格のない社団等), deemed taxable corporations (みなし課税法人), investment corporations (投資法人), specific purpose companies (特定目的会社), and general incorporated associations and foundations other than non-profit-type corporations (非営利型法人).
A life mutual aid (生命共済) contract made by an agricultural cooperative that carries on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (Act No. 132 of 1947), other than those with a mutual aid period shorter than five years that a Cabinet Order (政令) names, or a similar mutual aid contract a Cabinet Order specifies.
The National Public Officers Mutual Aid Association Act as it stood before Article 2 of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 37, paragraph (1) of that Act's supplementary provisions (附則).
In Article 76-2, paragraph (2), a resident receiving salary or other wages (給与等) who, under Article 198, paragraph (2) of the Income Tax Act, provides by electronic means (電磁的方法) the information that would go in a withholding declaration (申告書) instead of submitting the paper form.
The documents a Ministry of Finance Order (財務省令) specifies that must be attached to the final return (確定申告書) with the statement of valuation gain (評価益明細), as Article 25(6) describes them and Article 33(7) refers to them.
In Article 57, paragraph (2), the business year of a domestic corporation that contains the date of a qualified merger into it, or the day after the day the residual assets of another domestic corporation it fully controls were determined, from which the unused losses (未処理欠損金額) of the acquired or other corporation are carried over to it.
六月中間申告書
In Article 42, paragraphs (8) and (11), the interim return (中間申告書) under paragraph (6) for a six-month interim filing period (六月中間申告対象期間) that a business operator need not file because the amount worked out under item (i) of that paragraph is 240,000 yen or less, but may choose to file by giving notice to the tax office.
特定賃金支払者
The payer of a worker's wages (賃金の支払者) through whom the worker filed the salary income earner's return for deduction for Dependents, etc., where that payer is a small or medium-sized employer as defined in Article 14, paragraph (2) of the Workers' Property Accumulation Promotion Act.
上場株式配当等
Dividends and similar income on listed shares, etc. (上場株式等の配当等) paid in Japan to a resident or a non-resident with a permanent establishment in Japan, other than distributions of open-ended securities investment trusts and amounts deemed dividends under Article 25, paragraph 1 of the Income Tax Act; Article 8-4, paragraph 4 requires the payer to give the recipient a payment notice for them.
A person who pays listed-share dividends, etc. (上場株式配当等) as referred to in Article 8-4, paragraph (4), or a person listed in Article 225, paragraph (2), item (i) of the Income Tax Act, who under Article 8-4, paragraph (5) may make the payment notices for one recipient as a single notice covering all interest and dividends paid to that person in the year.
The written notice of account closure (勘定廃止通知書) under Article 37-14, paragraph (19), a written notice of the closure of a tax-exempt account (非課税口座廃止通知書) or another document a Ministry of Finance Order (財務省令) sets, including the matters they state when provided electronically.
A foreign financial institution, etc. as defined in Article 42-2, paragraph (7), item (i): a foreign corporation carrying on banking, financial instruments business or insurance in a foreign state under its laws, a comparable foreign clearing organization in certain cases, a central bank of a foreign state, or an international organization established under an international agreement.
The corporations Article 42-2, paragraph (7), item (ii) lists: financial institutions, financial instruments business operators, etc. (金融商品取引業者等) and others a Cabinet Order (政令) sets that are financial institutions, etc. under Article 2, paragraph (2) of the Act on Close-Out Netting of Specified Financial Transactions Conducted by Financial Institutions and have an office in Japan; a financial instruments clearing organization (金融商品取引清算機関) where it takes on the debts of certain bond repurchase or securities lending transactions; and the Bank of Japan.
In Article 70-7-2(14)(x), the day five months after the end of the business-succession period — the due date of inheritance tax, falling due under Article 70-7-2(3)(ii), for which deferred payment or payment in kind under the Inheritance Tax Act (相続税法) is sought.
In Article 81, the certification of a realignment plan (再編計画) under Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities, including certification of a change to it under Article 13-5, paragraph (1) of that Act.
A trust subject to corporate taxation (法人課税信託) or a public interest trust (公益信託) referred to in the proviso to Article 14, paragraph (1) of the Consumption Tax Act, as Article 15, paragraph (1) of that Act defines them.