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Terms
実習監理者
In Article 48, paragraph (1), a person who carries out supervision (実習監理): arranging employment for supervising-organization-type technical intern trainees and supervising the organizations that train them.
一月経過日
The day one month after the day following the reassessment or other decision in Article 159, paragraph (1) (or, for certain kinds of decision, the day set for them); interest on the refund (還付加算金) is counted from the day after it.
In Article 37-3, paragraph (4), the day five years after the gift or other transfer (贈与等) to a nonresident, or ten years after it where payment of the tax has been deferred under Article 137-3, paragraph (3) of the Income Tax Act, as Article 60-3, paragraph (11) of that Act sets it.
他の土地等
In Article 213-2, paragraph (3), the other land, or the equipment someone else owns, on which a landowner installs equipment or which the landowner uses in order to receive electricity, gas, water or a similar continuous supply (継続的給付).
In Article 404, paragraph (4), the most recent of the three-year periods in which the statutory interest rate (法定利率) changed under that paragraph.
被後見人等
In Article 35(2), a ward under guardianship (被後見人), a person under curatorship (被保佐人) or a person under assistance (被補助人).
The corporation on the receiving side of a merger, company split, contribution in kind or other reorganization — the acquiring corporation (合併法人), the succeeding corporation in a company split (分割承継法人), the corporation receiving a contribution or distribution in kind (被現物出資法人, 被現物分配法人) or, in the supplementary provisions (附則) of Act No. 24 of 1998, the corporation receiving a post-formation acquisition of assets (被事後設立法人) — as the provision using the term lists them; in Article 85, paragraph (1) it also covers a domestic corporation to which a retirement pension business is transferred by sale.
In Article 122(2)(iv), the day an ordinary corporation (普通法人) or cooperative (協同組合等) that is a domestic corporation was established, the day a public interest corporation (公益法人等) or an association or foundation without juridical personality (人格のない社団等) that is a domestic corporation newly began a profit-making business (収益事業), or, for a corporation listed in item (iii)(a) or (b), the day those provisions set.
In Article 6, paragraph (12), item (ii), the domestic corporations listed in Appended Table 1 of the Income Tax Act, and financial institutions and financial instruments business operators, etc. that are domestic corporations, referred to in Article 3-3, paragraph (6).
In Articles 10-5-3 and 10-5-6, the depreciation of the equipment for the year calculated under Article 49, paragraph (1) of the Income Tax Act, to which the special depreciation limit (特別償却限度額) is added.
A regional vision area (構想区域) or other area a prefectural governor considers appropriate, as Article 30-14, paragraph (1) of the Medical Care Act defines it — an area for each of which the prefecture sets up a forum to consult with medical providers and others on achieving the regional medical care vision (地域医療構想).
Land or rights over land (土地等), or buildings with their attached facilities and structures (建物等), as referred to in Article 31-4, paragraph (1).
Compensation for decrease in value (減価補償金) as provided for in Article 109, paragraph (1) of the Land Readjustment Act, payable in a land readjustment project under that Act.
都道府県等
A prefecture or a designated city (指定都市), in the rule of Article 41-8, paragraph (3) that exempts from income tax the release from debt on loans that a prefecture, etc. or a person it approves makes to recipients of child rearing allowance (児童扶養手当) to help them pay rent.
A drug supplied as a medical care benefit (療養の給付) under the medical insurance Acts, etc. (医療保険各法等).
Certification of needed long-term care under Article 19, paragraph (1) of the Long-Term Care Insurance Act, held by one of the people whose home renovation for older people, etc. can earn the income tax credit in Article 41-19-3.
Certification of needed support under Article 19, paragraph (2) of the Long-Term Care Insurance Act, held by one of the people whose home renovation for older people, etc. can earn the income tax credit in Article 41-19-3.
Where the corporation is a group tax sharing corporation (通算法人), the day a Cabinet Order (政令) sets as the incorporation date of another group tax sharing corporation under Article 57, paragraph 11, item 3 of the Corporation Tax Act, as used in Article 42-4, paragraph 3, item 1 to test whether a business year falls within ten years after incorporation.
A small and medium sized enterprise under Article 42-4, paragraph 19, item 7 — a corporation a Cabinet Order (政令) designates as one — other than an excluded business operator (適用除外事業者) or a group tax sharing excluded business operator (通算適用除外事業者).
責任準備金
The policy reserve that an insurer or mutual aid body listed in the paragraph that defines it must set aside under the law that paragraph names for it, such as Article 116(1) of the Insurance Business Act for a licensed casualty insurer.