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Terms
The dividends and similar income (配当等) on listed shares, etc. in a tax-exempt account (非課税口座内上場株式等) that a resident, or a nonresident with a permanent establishment, is to receive, of the kinds and within the periods listed in Article 9-8, items (i) to (iv), where the financial instruments business operator, etc. is a handler of payments in Japan of a kind a Cabinet Order (政令) sets; they are free of income tax.
In Articles 63-22-8, 63-22-9 and 63-22-14, the acts in Article 2, paragraph (18), items (i) and (ii): acting as intermediary, on behalf of the electronic payment instruments service provider or cryptoasset exchange service provider that has entrusted it, for the buying, selling or exchange of electronic payment instruments or cryptoassets.
有価証券関連デリバティブ取引等
Those derivatives transactions, etc. (デリバティブ取引等) in Article 33, paragraph (3) — market, over-the-counter and foreign market derivatives transactions and the acts connected with them — that are acts listed in Article 28, paragraph (8), items (iii) to (vi): securities-related derivatives transactions and intermediation, brokerage and agency for them.
給与所得及び退職所得以外の所得金額
The total of a person's interest, dividend, real property, business, timber, capital gains, occasional and miscellaneous income; an employee paid by one payer with tax fully withheld need not file a final return if it is 200,000 yen or less.
認定社外高度人材活用新事業分野開拓計画
A certified plan for developing new business fields using outside highly skilled personnel as defined in Article 9, paragraph (2) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc., covering the person to whom stock acquisition rights (新株予約権) are granted under the contract.
公的年金等に係る雑所得以外の合計所得金額
A person's total income (合計所得金額) for the year as defined in Article 2, paragraph (1), item (xxx), worked out as if they had had no revenue from public pensions (公的年金等); which of the three bands of public pension deduction applies turns on whether it is 10 million yen or less, 20 million yen or less, or more.
市町村長が仮装経理に基づく過大申告に係る更正をした場合
The case where a mayor reassesses (更正) a corporation's municipal inhabitant tax under Article 321-11, paragraph 1 or 3 on the basis of corporation tax reassessed under Article 135, paragraph 1 or 5 of the Corporation Tax Act; the part of the corporation tax levy (法人税割) paid that the reassessment reduces, as a Cabinet Order (政令) specifies, is then neither refunded nor applied to unpaid tax except as Article 321-8, paragraphs 55 and 58 allow.
道府県知事が仮装経理に基づく過大申告に係る更正をした場合
The case where the prefectural governor reassesses (更正) a corporation's inhabitant tax under Article 55, paragraph 1 or 3 on the basis of the corporation tax as reassessed for fictitious accounting (仮装経理) under Article 135, paragraph 1 or 5 of the Corporation Tax Act; the corporation tax levy (法人税割) overpaid, as a Cabinet Order (政令) specifies, is then as a rule neither refunded nor applied to other unpaid sums.
In Article 22, paragraphs (1) and (2), a party to personal status litigation (人事訴訟) in person, or the party's legal representative (法定代理人).
計画期間
The plan period of the municipal long-term care insurance service plan (市町村介護保険事業計画) that a municipality sets, each plan covering three years (Articles 117, paragraph (1) and 147, paragraph (2), item (i)).
In Article 2, paragraph (1), item (xxii), the moral rights of authors (著作者人格権), copyright, print rights (出版権), and the rights of performers, phonogram producers, broadcasters and cablecasters in Article 89, paragraph (1) to (4).
In Article 70-22, a corporation whose approval for medical coordination promotion (医療連携推進認定) the approving prefectural governor has revoked, which, if no written contract to give property equal to its remaining acquired property is made within one month, is treated as having contracted to give the governor's prefecture money of that amount.
The provision of security that the head of a local government (地方団体の長) orders under Article 16-3, paragraph 1 from a taxpayer or special collection agent (特別徴収義務者) who has fallen behind on certain local taxes, or the mortgage (抵当権) deemed created under paragraph 5 of that Article where the security is not provided and the head gives notice.
In Article 108-3-4, the work of sending the written notices of training under Article 108-3, paragraph (1), Article 108-3-2 and Article 108-3-3, all or part of which a public safety commission (公安委員会) may contract out to a corporation a Cabinet Office Order (内閣府令) specifies.
A financial instruments business operator (金融商品取引業者) that engages exclusively in securities-related services (有価証券関連業), the activities in Article 35, paragraph (1), items (i) to (viii) of the Financial Instruments and Exchange Act and other services set by Cabinet Office Order (内閣府令): one of the kinds of company a bank or a bank holding company may have as a subsidiary.
A trust company as defined in Article 2, paragraph (2) of the Trust Business Act that engages exclusively in trust business (信託業務) as defined in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions; it is one of the companies a bank or bank holding company may have as a subsidiary company (子会社).
保険者協議会
The council of insurers that the insurers and the Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) form together in each prefecture under Article 157-2, paragraph (1), to promote work for keeping participants (加入者) healthy in old age and for the optimization of medical expenses (医療費適正化), and for the smooth running of the medical care system for the elderly; a prefecture must consult it before drawing up or changing its prefectural plan for the optimization of medical expenses (都道府県医療費適正化計画).
Hospitalization in a sanatorium ward (療養病床) as provided in Article 7, paragraph (2), item (iv) of the Medical Care Act, with the care and other nursing that go with that treatment.
In Article 4, paragraph (2), item (i), the verification under Article 4, paragraph (1), (2) or (4) carried out at another transaction related to the present one, against which that item asks whether the other party may be posing as the customer or representative then verified, or the customer may have given false details then.
書面による説明等
An insurer's written explanation under Article 16-5, paragraph (1), its delivery of a document under paragraph (2), or its written notice under paragraph (4) of that Article — which, with the consent of the insured or the injured party (被害者), it may give instead by electronic or other information and communications technology means.