Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
The premiums of the kinds Article 75, paragraph (2) lists, as deducted from the salary or wages (給与等) being paid: premiums under a small-enterprise mutual aid (小規模企業共済) contract other than one a Cabinet Order (政令) excludes, members' contributions to a corporate-type or individual-type defined-contribution pension (確定拠出年金), and premiums under a mutual aid scheme a Cabinet Order specifies.
An ordinary passport (一般旅券) valid for the same period as remains on the applicant's current passport, which a person aged 18 or over may ask for when applying because the passport's details have changed (Article 10(1)) or its visa pages are full (Article 11, item (ii)).
非居住者給与等申告書
The return under Article 172, paragraph (1) of the Income Tax Act that a nonresident paid certain salary or remuneration not subject to withholding must file by 15 March of the following year, or by the earlier day on which they cease to have a residence in Japan.
In Article 37, paragraph (1) and Article 37-2, paragraph (1), a taxable period (課税期間) a Cabinet Order (政令) specifies of the split-off parent corporation (新設分割親法人) or split-off subsidiary corporation (新設分割子法人) in a split, etc. (分割等) under Article 12, paragraph (1); the special calculation of Article 37, paragraph (1) cannot be used for it.
保険金の非課税限度額
Five million yen times the number of the decedent's heirs as Article 15, paragraph (2) counts them: under Article 12, paragraph (1), item (vi), the insurance benefits (保険金) the heirs receive that Article 3, paragraph (1), item (i) treats as inherited are left out of the taxable value (課税価格) up to this amount, shared among the heirs in proportion where their total exceeds it.
遺産に係る基礎控除額
Thirty million yen plus six million yen for each of the decedent's heirs as Article 15, paragraph (2) counts them: the amount deducted from the total of the taxable values (課税価格) of everyone who acquired property from the decedent by inheritance or bequest (遺贈) in working out the total inheritance tax amount (相続税の総額).
In Article 21, the document in which a petition to commence bankruptcy proceedings must be made under Article 20, paragraph (1), stating the particulars the Rules of the Supreme Court (最高裁判所規則) specify.
政治活動に関する寄附
A donation related to political activities as defined in Article 4, paragraph (4) of the Political Funds Control Act, made by an individual within the designated period (指定期間), other than one that breaks that Act, one that is found to bring the donor a special benefit, and one a candidate for public office makes to a specified party branch (特定政党支部) that the candidate represents.
In Article 31(1), a person listed in Article 58(1) of the Act on the Protection of Personal Information — a corporation listed in Appended Table 2 of that Act, or a local incorporated administrative agency (地方独立行政法人) whose purpose is certain kinds of work — that Article 125(2) of that Act treats as an incorporated administrative agency, etc. (独立行政法人等) or a local incorporated administrative agency.
特定記録等事務代行者
A person whom the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) has entrusted under Article 74-5, paragraph (1) with recording on and returning motor vehicle inspection certificates (自動車検査証) under Article 62, paragraph (2) and issuing inspection marks (検査標章) under Article 66, paragraph (2), apart from judging the results of continuing inspections (継続検査) and other work a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) leaves out.
介護支援専門員実務研修
The training a prefectural governor (都道府県知事) runs, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, which a person with the practical experience such an Order sets must complete, after passing the long-term care support specialist examination (介護支援専門員実務研修受講試験), to be registered as a long-term care support specialist under Article 69-2, paragraph (1).
第一号厚生年金被保険者
A category 1 insured person under Employees' Pension Insurance (厚生年金保険) as provided in Article 2-5, paragraph (1), item (i) of the Employees' Pension Insurance Act.
第三号厚生年金被保険者
A category 3 insured person under Employees' Pension Insurance (厚生年金保険) as provided in Article 2-5, paragraph (1), item (iii) of the Employees' Pension Insurance Act.
第二号厚生年金被保険者
A category 2 insured person under Employees' Pension Insurance (厚生年金保険) as provided in Article 2-5, paragraph (1), item (ii) of the Employees' Pension Insurance Act.
第四号厚生年金被保険者
A category 4 insured person under Employees' Pension Insurance (厚生年金保険) as provided in Article 2-5, paragraph (1), item (iv) of the Employees' Pension Insurance Act.
控除対象配賦欠損調整額
In Article 53, paragraph 22, the amount Article 53, paragraph 20 defines: an allocated loss deduction amount (配賦欠損金控除額) — the amount worked out under Article 64-7, paragraph 1, item 2(d) of the Corporation Tax Act and deducted as a loss under Article 57, paragraph 1 of that Act in a business year beginning within the previous ten years — multiplied by the rate the items of paragraph 14 set for the corporation's category at the end of the business year after the one in which it arose, which paragraph 19 deducts from the corporation tax amount on which the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税) is reckoned.
In Article 64-7, a resolution of the meeting (集会) to demolish the building and sell 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).
A return of special corporation tax for reconstruction (復興特別法人税申告書) and an amended return (修正申告書) to it, which a corporation holding an approval under Article 4-2 or Article 121, paragraph (1) of the Corporation Tax Act may file on the blue form.
関連電気通信役務提供者
A person who provided a telecommunications service (電気通信役務) using telecommunications facilities (電気通信設備) used for the violation-related telecommunications (侵害関連通信) connected with the specified telecommunications (特定電気通信) concerned, other than the specified telecommunications service provider (特定電気通信役務提供者) of that specified telecommunications under Article 5, paragraph (1); from such a person, disclosure of sender identification information (発信者情報) can be demanded under Article 5, paragraph (2).
The part, set by Cabinet Order (政令), of the foreign tax on a group investment trust's (集団投資信託) proceeds that has already been credited against the income tax on those proceeds and that matches the distribution a particular person receives, which is taken off that person's income tax for the year.