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The amount included in deductible expenses for the transfer of land, etc. under Article 50 of the Corporation Tax Act or Articles 64 to 65-5-2 or 65-7 to 66 of this Act, less any amount Article 65-6 kept out of deductible expenses, which is deducted from the transfer profit (譲渡利益金額) under Article 62-3, paragraph (10).
A certified business operator as defined in Article 23 of the Act on Special Measures concerning Urban Reconstruction, which builds a building for a specified private urban renaissance project (特定民間都市再生事業) under its certified plan (認定計画) and can get a reduced registration and license tax (登録免許税) rate on registering it.
The document (書面) submitted to the head of an administrative organ (行政機関) to make a request for disclosure (開示請求), stating the requester's name and address or residence (and, for a corporation or other organization, its representative's name) and enough about the administrative document (行政文書) to identify it.
信託銀行等
In Article 2, paragraph (30), the financial institutions authorized under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions to carry on trust business: the trust companies, etc. (信託会社等) other than trust companies and foreign trust companies under the Trust Business Act.
The number, mark or other code that the public safety commission (公安委員会) gives a user of a remotely operated small vehicle (遠隔操作型小型車) who has notified it under Article 15-3, paragraph (1), to identify that user; Article 15-4 requires it to be shown on the vehicle.
In Article 24-6, paragraph (1), the shareholders meeting, board of directors meeting or other meeting a Cabinet Order (政令) specifies at which a resolution or decision (決議等) authorizing the company to acquire its own shares was made.
In Article 34-2, paragraph (12), a professional investor (特定投資家) who, having been treated as a customer other than a professional investor, has asked the financial instruments business operator, etc. (金融商品取引業者等) under paragraph (10) to treat them as a professional investor again, and whose written consent the operator must obtain before agreeing.
情報提供者
In Article 156-87, paragraph (2), items (iii) and (iv) and Article 156-89, paragraph (2), a person who provides a specified financial index calculator (特定金融指標算出者) with calculation basis data (算出基礎情報) — the prices, indicators, figures and other information supplied to it as the basis for calculating a specified financial index (特定金融指標).
In Article 167, paragraph (1), which restricts trading by persons connected with a tender offeror (公開買付者等関係者), option certificates of the kind listed in Article 2, paragraph (1), item (xix) that represent options on the specified share certificates, etc. (特定株券等: shares, bonds with share options and other securities a Cabinet Order (政令) specifies, issued by the company whose listed shares are the subject of the tender offer, etc. (公開買付け等)), and other securities a Cabinet Order specifies.
Moving straight from one hospital, etc. (病院等) to another while staying in two or more of them without a break; for a person whose address moved with such moves, the item says which Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) insures them, by where they were found to live at the last such move.
不正使用行為
In Article 2, paragraph (1), item (x), any of the acts in items (iv) to (ix) of that paragraph that consists in using a technical secret (技術上の秘密), meaning a trade secret (営業秘密) that is technical information.
違法使用行為
In Article 21, paragraph (1), item (v), an act by the offender or another person that is an offence under items (ii) to (iv) of that paragraph or under Article 21, paragraph (4), item (iii), and that consists in using a technical secret (技術上の秘密).
第一種調整率
In Article 12, paragraph (3) and Article 20, paragraph (1), item (i), the rate a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, in view of the cost of pension benefits for occupational accidents, the cost of insurance benefits pertaining to persons afflicted with a specific disease and other circumstances, by which a business's general and Class I special enrollment insurance premiums, less their parts matching the non-industrial injury rates, are multiplied before being compared with the occupational accident benefits paid for it.
In Article 26(1), the most recent of a worker's medical examinations under Article 66(1) of the Industrial Safety and Health Act or under the proviso to paragraph (5) of that Article, whose test results decide whether the worker can receive the follow-up medical examination benefits (二次健康診断等給付).
労働者派遣法
Short name, in Articles 46 and 48, for the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985).
In Article 66, paragraph (5), the filing of a return after the due date or of an amended return, or a reassessment or determination, concerning matters that should have been entered in the taxpayer's books; if the books were not properly produced when asked for before then, the penalty tax for failure to file is increased.
A business year showing a loss (欠損事業年度) of a group-taxation member corporation (通算法人) as defined in Article 80, paragraph 7 or 8 of the Corporation Tax Act — one that ends on the last day of its group parent corporation's business year or, under paragraph 8, interim period — which this paragraph leaves out of the earlier years and interim periods whose losses brought the corporation a refund of corporation tax (法人税).
In Article 73-14, paragraph 8, the building land, leasehold right (借地権) or building, or designated building land (指定宅地) or a right to use and profit from it, of Article 73, paragraph 1, item 3 or 8 of the Urban Renewal Act, or the building land, leasehold right or building of Article 118-7, paragraph 1, item 3 of that Act, in return for which a person receives real property in an urban redevelopment project (市街地再開発事業).
A railway business operator as defined in Article 7, paragraph 1 of the Railway Business Act, a track operator (軌道経営者) as defined in Article 4 of the Act on Rail Tracks, or the Japan Railway Construction, Transport and Technology Agency (独立行政法人鉄道建設・運輸施設整備支援機構).
In Article 701-34, paragraph 4, the fire-fighting equipment, etc. (消防用設備等) as defined in Article 17, paragraph 1 of the Fire Service Act, of kinds a Cabinet Order (政令) sets, installed in a department store, inn or other fire-prevention object (防火対象物) used by many people that a Cabinet Order sets; the business floor area it takes up is not subject to the asset levy (資産割) of business office tax (事業所税).