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In Article 82-3, paragraphs (1) and (2), an insurer's or cooperative's indemnity for damage from an accident in the operation of an automobile, its payment of damages under Article 16, paragraph (1), and its provisional payout (仮渡金) under Article 17, paragraph (1) (each including as Article 23-3, paragraph (1) applies it to mutual liability insurance (責任共済)).
In Articles 81 and 82, the owner of print rights (出版権者) holding the right in Article 80, paragraph (1), item (i): to reproduce the work as it is, for distribution, as printed text or pictures, including as an electronic or magnetic record on a medium in a form that lets a computer display it.
国際運転免許証
In Article 107-2, a driving permit under Article 24, paragraph (1) of the Convention on Road Traffic (道路交通に関する条約) in the form Annex 9 or Annex 10 of the Convention sets, other than a Foreign Driving Permit (国外運転免許証) issued in Japan.
In Article 23-11, the shelf registration statement (発行登録書) and its attachments, the amended shelf registration statement (訂正発行登録書), or the shelf registration supplement (発行登録追補書類) and its attachments, that contain, with their reference documents (参照書類), a false statement on a material matter.
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
第二種資金移動業
The standard tier of money-transfer business under the Payment Services Act, handling transfers of up to one million yen each.
In Article 70-3, paragraph (1), items (ix) to (xi), the purpose set out in Article 70, paragraph (1): a general incorporated association having participating corporations, etc. (参加法人等) as members, setting a policy for coordinating the work of hospitals and similar facilities, and carrying out medical coordination promotion operations (医療連携推進業務).
一部負担金等の額
In Article 57-3, paragraph (1), the co-payment (一部負担金) paid for a benefit for medical treatment (療養の給付), or the cost of a medical treatment (other than dietary treatment (食事療養) and living support (生活療養)) less what is paid toward it as medical expenses combined with treatment outside insurance coverage (保険外併用療養費), medical expenses (療養費), medical expenses for home-nursing (訪問看護療養費) or special medical expenses (特別療養費), or as the difference paid under Article 56, paragraph (2); where it is extremely high, the municipality or National Health Insurance Society (国民健康保険組合) pays high-cost medical expenses (高額療養費) to the householder (世帯主) or Society member (組合員).
An organisation of insured persons in the same trade or line of work, or a similar organisation a Cabinet Order (政令) specifies, that makes its members' notifications under Article 12, paragraph (1) for them; it needs the authorization of the Minister of Health, Labour and Welfare to take this on.
寄附金税額控除額
The amount to be deducted from the prefectural inhabitant tax (道府県民税) for donations under Article 37-2, paragraphs 1 and 11, other than for the donations of paragraph 1, item 4 of that Article that are not made to certified or provisionally certified specified non-profit corporations (認定特定非営利活動法人, 特例認定特定非営利活動法人).
指定取消し等の日
In Article 64-25, the day on which a former real estate transaction guarantee association (旧協会) had its designation under Article 64-2, paragraph (1) cancelled, or was dissolved.
In Article 64-6, a resolution of the meeting (集会) to sell the building and its grounds (including rights related to them), possible where the right to use the grounds is ownership or another right held by several people, and passed by at least four-fifths of the unit owners, of the votes and of the value of the shares in that right (not counting owners without votes) (three-quarters where the building meets one of the conditions in Article 62(2), such as falling short of the standards the Minister of Justice sets for safety against earthquakes).
Being admitted to a hospital or clinic and paying medical expenses (医療費) as defined in Article 73, paragraph (2), or another event a Cabinet Order (政令) sets, on which a nursing-care medical insurance policy promises to pay out — the promise that makes its premiums deductible under Article 76, paragraph (2).
対象国内源泉所得
Domestic source income of the kinds listed that is attributable to the permanent establishment in Japan of a foreign corporation (Article 180) or nonresident (Article 214) meeting requirements set by Cabinet Order (政令), from which no tax is withheld while the recipient holds a certificate from the district tax office director (税務署長) and has shown it to the payer.
In Article 36-7, paragraphs (2) and (3), a contract for a foreign exchange futures transaction (先物外国為替取引), of the kind Article 36-7, paragraph (1) specifies, that fixes the yen equivalent of the foreign currency paid or received in a transaction in a foreign currency (外貨建取引) by which assets or liabilities in a foreign currency are acquired or arise, as Article 167-6, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) provides.
In Article 33(7) and (8), the case where an asset described in Article 25(3) has an amount a Cabinet Order (政令) sets as its valuation gain (評価益) under that paragraph.
In Article 57, a corporation listed in the items of Article 64-11, paragraph (1) or Article 64-12, paragraph (1), whose assets are not revalued at fair value when it starts or joins group tax sharing (通算制度).
当初申告所得金額
In Article 66, paragraphs (8) and (10), the amount stated as a group tax sharing corporation's income for a group business year (通算事業年度) in its final return under Article 74, paragraph (1); where the income used in paragraphs (6) and (7) for the reduced rate of small group tax sharing corporations differs from it, this reported amount is used.
In Article 69, paragraph (18), each business year that began before the covered business year (対象事業年度) begins.
預貯金取扱事業者
In Article 26 and Article 32, paragraph (4), item (i), the specified business operators (特定事業者) listed in Article 2, paragraph (2), items (i) to (xv) and (xxxvii): banks, shinkin banks (信用金庫), labor banks (労働金庫), credit cooperatives (信用協同組合), agricultural cooperatives (農業協同組合), fishery cooperatives (漁業協同組合) and fishery processing cooperatives (水産加工業協同組合), the federations of each of these, the Norinchukin Bank (農林中央金庫), the Shoko Chukin Bank (株式会社商工組合中央金庫), and the incorporated administrative agency (独立行政法人) for postal savings, postal life insurance and post office network support (郵便貯金簡易生命保険管理・郵便局ネットワーク支援機構).