Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
On the remote islands of Okinawa (離島), the kinds of hotel business (旅館業) a Cabinet Order (政令) specifies, for the special depreciation of facilities used in them.
申請者
In Article 37-14-2, paragraph (16), the resident, or nonresident with a permanent establishment (恒久的施設), who filed the application for a confirmation of tax exemption for minors (未成年者非課税適用確認書) whose particulars the tax office has received.
A person with a disability as defined in Article 2, paragraph (1), item (xxviii) of the Income Tax Act: a person who is usually unable to understand the consequences of their actions because of a mental disability, a blind person, or another person with a mental or physical disability of a kind a Cabinet Order (政令) specifies.
The day a Cabinet Order (政令) specifies as the day of establishment of a domestic corporation under Article 57, paragraph (11), item (iii) of the Corporation Tax Act, from which the ten years count in the rule in Article 42-4, paragraph (3), item (i) that raises the cap on the experimental research tax credit.
In Article 42-12-6, paragraph (6), item (i), a motor vehicle as defined in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness; for each one produced with specified goods production assets (特定商品生産用資産) and sold in the year, a credit of 200,000 yen (400,000 yen for one without an internal combustion engine, light motor vehicles aside) is counted, at a reduced rate for vehicles sold more than seven years after the assets were first used.
合併等
A merger, or a company split or in-kind contribution (現物出資) that transfers a business.
基準日
The last day of the business year in which a domestic corporation in group tax sharing applied a tax credit provision; the other group tax sharing corporations (通算法人) concerned are those in a group tax sharing full controlling interest (通算完全支配関係) with it on that day.
In Article 47, paragraph (1), the day a corporation first puts a newly built specified urban renaissance building (特定都市再生建築物) it bought or built to use in its business.
The Transportation Facilities Development Corporation (運輸施設整備事業団) as it existed before it was dissolved under Article 3, paragraph 1 of the supplementary provisions (附則) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency, as used in Article 84-3, paragraph 4 on registration of rights that passed from the Shinkansen Railway Holding Corporation (新幹線鉄道保有機構) through it to that Agency.
In Article 19, paragraph (2), item (vi), a person other than the relevant person (当事者) who is found, in light of the laws and regulations (法令) the adverse disposition (不利益処分) rests on, to have an interest in that disposition.
In Article 87, a driver's license test (運転免許試験) on the points in Article 97, paragraph (1), item (ii), or a skills evaluation (技能検定) of driving at a designated driving school (指定自動車教習所).
In Article 12-2, paragraph (1), deposits or installment savings, etc. (定期積金等).
中核市
A core city under Article 252-22, paragraph (1) of the Local Autonomy Act: a city with a population of 200,000 or more designated by Cabinet Order (政令), which may take over some of the work a prefecture otherwise does.
In Article 8, paragraph (28), a person requiring long-term care who mainly needs support to maintain and restore mental and physical functions so as to be able to live at home, limited to those whose need for treatment is of a degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets: the people a long-term care health facility (介護老人保健施設) serves.
業務規程
The rules an investigation body sets for the way it carries out electronic public notice investigations, which it must notify to the Minister of Justice before it starts that work and again whenever it changes them.
In Article 30-15-2, paragraph (1), the work listed in the right-hand columns of Appended Tables I to IV and VI and in the items of Appended Table V of this Act.
通知期間
For a fixed-term building lease agreed not to be renewed under Article 38, paragraph (1), and running for one year or more, the period from one year to six months before the term ends, in which the lessor is to tell the lessee that the lease will end when its term expires.
療養病床
A long-term care bed (療養病床) as defined in Article 7, paragraph (2), item (iv) of the Medical Care Act: a hospital or clinic bed, other than a psychiatric, infectious disease or tuberculosis bed, mainly for patients who need medical care over a long period.
In Article 12, paragraph (5), item (i)(a) and Article 17, paragraph (2), item (i)(a), an incorporated public interest association or foundation (公益社団法人, 公益財団法人) whose purpose is to help foreign nationals be accepted smoothly, including a special-case incorporated association or foundation (特例社団法人, 特例財団法人) under Article 42, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006).
A ground for refusing a foreign national landing under Article 5, paragraph (1), item (iv), (v), (vii), (ix) or (ix)-2 of the Immigration Control and Refugee Recognition Act — among them a sentence of imprisonment of one year or more (other than for a political offence), a sentence for breaking drug-control laws, work directly connected with prostitution (unless done while under another's control as a victim of trafficking), and a deportation, departure order or refusal of landing within the period the Act sets.