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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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In Article 4, paragraph (2), item (ii), a transaction that a specified business operator (特定事業者) other than a lawyer or legal professional corporation carries out with a customer in the course of its specified business (特定業務) and that the third column of the Appended Table (別表) lists for its kind of operator, in each case as a Cabinet Order (政令) specifies; the sentence of Article 4, paragraph (1) that coins the name leaves out, at that point only, transactions that fall under paragraph (2).
In Article 4, paragraph (2), item (ii), a country or region that a Cabinet Order (政令) specifies as one whose systems for preventing the transfer of criminal proceeds are not considered adequately in place; specified transactions with customers living or located there, or involving a transfer of property to people living or located there, call for the stricter verification of paragraph (2).
支給機関
In Articles 55-6 and 69, the prefectural governor (都道府県知事), city mayor or mayor of a town or village managing a welfare office (福祉事務所) who pays the benefit for employment and self-support (就労自立給付金) under Article 55-4, paragraph (1) or the benefit for preparing for higher education or employment (進学・就職準備給付金) under Article 55-5, paragraph (1).
申告期限
In Article 19-2, paragraph (2), the deadline for filing the inheritance tax return under Article 27 for the inheritance or bequest (遺贈) to which the reduction of a spouse's inheritance tax in paragraph (1) applies.
In Article 41, paragraph (2), item (ii), (f) and (g), investment securities as defined in Article 2, paragraph (15) of the Act on Investment Trusts and Investment Corporations.
Discharge proceedings under Chapter XII, Section 1 (Articles 248 to 254): the proceedings on an individual debtor's petition for a grant of discharge (免責許可).
促進区域
In Article 10-4 and Article 42-11-2, the promotion area defined in Article 4, paragraph (2), item (i) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, for the approved regional economy-driving business (承認地域経済牽引事業) concerned.
In Article 10-4, an individual who received approval on or after 1 April 2019 under Article 13(4) or (7) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects.
A concentrated area as defined in Article 5, paragraph (4), item (v)(a) of the Local Revitalization Act: an area where excessive concentration of industry and population must be prevented, and the area around it, as a Cabinet Order (政令) specifies.
The cause of a discrepancy found between the facts and the assumptions on which the price of a transaction involving a specified intangible asset (特定無形資産) was calculated.
In Article 42-11-2, a corporation that received approval on or after 1 April 2019 under Article 13(4) or (7) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects.
供用期間
In Article 45, paragraph (4), the five years from the date of commencement of use (供用日) of the industry promotion machinery, etc. (産業振興機械等) under paragraph (3).
非関連者
Another person, other than another related party (関連者) of the corporation, through whom a corporation claiming Article 59-3 carries out a specified patent acquisition transaction (特許権譲受等取引) with its related party; in cases a Cabinet Order (政令) sets, the transaction with that person is treated as one with the related party.
The documents that must be attached to the final return (確定申告書等) for the deduction of Article 59-3: a detailed statement of how the deductible amount was calculated, a document giving the name and head office location of any related party (関連者) with which a transaction underlying the calculation was made, and other documents a Ministry of Finance Order (財務省令) sets.
非居住者
A nonresident as defined in Article 2, paragraph (1), item (v) of the Income Tax Act: an individual who is not a resident (居住者).
15 March of the year after the year in which the specified donee (特定受贈者) received money for acquiring a home (住宅取得等資金) by gift from a lineal ascendant.
被設定者
A presumptive heir (推定相続人) to whom the donee (受贈者) of farmland, etc. (農地等) under the grace period for gift tax has granted a right under a loan for use (使用貸借) over that farmland, etc.
In Article 70-6-2(1), a right of loan for use (使用貸借による権利) or a right of lease created over inheritance-deferred farmland or pasture land for a farmland intermediary management project (農地中間管理事業).
被相続人
The other individual who held an equity interest (持分) in a transitional medical corporation (経過措置医療法人), from whom an heir, etc. (相続人等) acquires that interest by inheritance or bequest, as paragraph (4) of Article 70-7-13 uses the word.
In Article 104-33, paragraph (1), item (i) and Article 104-35, paragraph (2), receiving applications for a compulsory license (裁定) under Article 67-3, paragraph (1) to use an unmanaged work made public, etc. (未管理公表著作物等).