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The amount the Minister of Health, Labour and Welfare sets, in view of average household spending on food and the average cost of meals at specified long-term care insurance facilities (特定介護保険施設等), that is deducted from the cost of dietary treatment (食事療養) in working out inpatient dietary treatment expenses (入院時食事療養費); a separate amount applies to persons a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies in view of their income and other circumstances.
Dividends and similar income on listed shares, etc. as defined in Article 9-3-2, paragraph 1 of the Act on Special Measures Concerning Taxation: interest and dividends of the kinds it lists and a Cabinet Order (政令) sets, paid in Japan, such as dividends on listed shares and distributions from publicly offered investment trusts.
In Article 11-2 and Article 17, paragraph (1), item (iv), an order to provide electronic or magnetic records (電磁的記録) made under Article 218, paragraph (1) or Article 509, paragraph (1) of the Code of Criminal Procedure — in an investigation or in executing a judgment, under a warrant a judge issues — counting only one ordering the record to be sent over a telecommunications line (電気通信回線) and moved onto a recording medium managed by the person who made the order, as Article 102-2, paragraph (1), item (i), (b) of that Code provides.
対象姿態等該当部分
In Article 36, the part of the case records, etc. (訴訟記録等) relating to a covered retained article (対象領置物件), a covered electronic or magnetic record (対象電磁的記録), or a recording medium onto which either was copied or printed, offered as evidence in a court action to revoke a disposition, etc. (処分等) under Article 26, paragraph (1) or a determination on it, that records a covered pose, etc. (対象姿態等).
非課税資産の譲渡等
In Article 31, paragraph (1), a transfer, etc. of assets (資産の譲渡等) that Article 6, paragraph (1) makes non-taxable: one listed in Appended Table 2 (別表第二).
In Article 11, the measures the Act on Prevention of Transfer of Criminal Proceeds requires of a specified business operator (特定事業者): verification at the time of transaction (取引時確認), keeping transaction records and other records (取引記録等), reporting suspicious transactions (疑わしい取引の届出) and the like.
Shares of a foreign parent corporation that a nonresident with a permanent establishment (恒久的施設) receives in a specified non-qualified merger, split-off-type company split or share exchange — paragraphs (1), (2) and (4) of Article 37-14-3 respectively — and that are shares of a specified low-taxed foreign corporation, etc. (特定軽課税外国法人等).
In Article 37-15, discount bonds (割引債) whose redemption gains are taxed under Article 41-12(1), long-term credit bank bonds, etc. (長期信用銀行債等) as defined in the Deposit Insurance Act, beneficial interests in a loan trust (貸付信託) and other items a Cabinet Order (政令) specifies.
税額控除対象寄附金
Specified donations (特定寄附金) under Article 78, paragraph (2) of the Income Tax Act that an individual makes to the bodies Article 41-18-3, paragraph (1) lists — such as public interest incorporated associations and foundations, school corporations, social welfare corporations and offender rehabilitation corporations, and, for student or researcher support, national and public university corporations and other listed bodies — that meet the requirements a Cabinet Order (政令) sets, other than donations deducted from income under Article 78, paragraph (1) of that Act.
In Article 5-5, the personal information (個人情報) of a job seeker, of a person aspiring to become a worker, or of a supplied worker.
インターネット資料
In Article 43, internet materials (インターネット資料) as defined in Article 25-3, paragraph (1) of the National Diet Library Act: characters, images, sounds or programs recorded by electronic, magnetic or similar means that the organs of the national and local governments and the corporations listed in Articles 24 and 24-2 of that Act have made available to the public over the internet, or that have been made available through internet services they provide.
The day, stated in a notice to the Prime Minister (内閣総理大臣) under Article 45-2, paragraph (5), on which a funds transfer service provider (資金移動業者) stops using Article 45-2, paragraph (1), under which it managed money by bank deposits or savings in place of all or part of the security deposit (履行保証金) for its type III funds transfer services (第三種資金移動業).
In Article 62-17, paragraph (2), the provisions of the Financial Instruments and Exchange Act that paragraph (1) applies to electronic payment instruments service providers dealing in specified contracts for electronic payment instruments transaction (特定電子決済手段等取引契約): Chapter III, Section 1, Subsection 5, Chapter III, Section 2, Subsection 1, and Article 45 of that Act, less the provisions paragraph (1) excludes.
交通事故発生日時等
What the driver must report to a police officer after a traffic accident: the date, time and place of the accident, the number of people killed or injured and how badly the injured are hurt, the property damaged and how badly, the loads of the vehicles involved, and the measures taken.
大型自動車使用者等
A user (使用者) who must appoint a maintenance manager (整備管理者) under Article 50, paragraph (1): one using, at a base of operations (使用の本拠), at least the number a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) sets of motor vehicles with a gross vehicle weight of 8 tonnes or more or of other kinds that Order specifies.
In Article 65-5, paragraph (2), the following acts concerning beneficial interests in a trust and comparable rights against foreign persons (Article 2, paragraph (2), items (i) and (ii)): buying and selling them (other than as derivatives transactions), acting as agent or intermediary in that, and the acts in Article 2, paragraph (8), items (viii) and (ix), which trust companies and certain others may carry on as a business without registration under Article 29.
In Article 119-2, a certificate that anyone may request from a registrar (登記官) on paying a fee, showing the matters a Ministry of Justice Order (法務省令) sets from the registration records of the real property in which the requester is recorded as registered owner, or as someone the Order treats as one, or stating that there is no such record.
The project (事業), as defined in Article 6-3(1) of the Child Welfare Act, of giving young people listed there, such as those whose care placement (措置) has ended, consultation and other help with daily life, life guidance and job support in a shared residence or other place set by Cabinet Office Order (内閣府令), and of helping those whose assistance has ended.
Article 59, paragraph (3), Article 61, paragraph (1), Article 65-5 and Article 68 of the Industrial Safety and Health Act, as they apply to a client's business (派遣先の事業) under Article 45, paragraph (3): the employer (事業者) at a provider's business (派遣元の事業) must not dispatch a worker where the working conditions in the staffing contract (労働者派遣契約) would make the client breach them (Article 45, paragraphs (6) and (7)).
The amount of the medical expenses on which a claim for the medical expense deduction is based, and the other details a Ministry of Finance Order (財務省令) specifies, set out in a statement attached to the tax return.