Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
For a group tax sharing corporation (通算法人) that took the credit or deduction in a business year, the amount, worked out as each provision sets, added in a later business year where another member of the group turns out to have a loss before group sharing (通算前欠損金額) larger than its return showed, in part through disguised accounting, or reports one only in a late return (期限後申告書): under Article 42-14 it is added to the corporation tax, and under Articles 60, 61 and 66-13 to gross profits (益金).
In Article 66-13, paragraph (13), item (iii), a partnership contract (組合契約) under Article 667, paragraph (1) of the Civil Code, by which each party contributes to run a joint business.
特例贈与財産
Property to which paragraph (1) applies: property acquired on or after 1 January 2015 by a gift from a lineal ascendant (直系尊属) by a person aged 18 or older on 1 January of the year of the gift.
In Article 70-4(2)(iv)(a), farmland or grazing land in a productive green land district that has been designated as specified productive green land under Article 10-2(1) of the Productive Green Land Act.
In Article 70-7(13)(xii), the day five months after the end of the business-succession gift period — the due date of gift tax, falling due under Article 70-7(3)(ii), for which deferred payment under the Inheritance Tax Act (相続税法) is sought.
第一種基準日
In the grace period for inheritance tax on unlisted shares (Article 70-7-2) and its special version (Article 70-7-6), each date on which one more year has passed since the day after the deadline for the inheritance tax return — or for the gift tax return, where the heir already had gift tax deferred under Article 70-7 or 70-7-5 on shares of the same company — falling within the business succession period (経営承継期間 or 特例経営承継期間).
In Article 70-13, paragraphs (1) and (3), an amended return form (修正申告書) or a tax return form filed after the due date (期限後申告書) that Article 69-3, paragraph (1) or (2), Article 70, paragraph (6) or (7), Article 70-2, paragraph (4), Article 70-3, paragraph (4) or Article 70-7-14, paragraph (2) requires to be filed.
In Article 2, paragraph (7), performance of an obligation, repayment, and anything similar to them, the things an asset must be met in to count as a currency-denominated asset (通貨建資産).
運転経歴区分
In Article 105-2, a category modelled on the categories of driver with an exemplary record (優良運転者), driver with a satisfactory record (一般運転者) and driver with a violation or a short record (違反運転者等) in the table in Article 95-6, paragraph (1), by which a driving record certificate (運転経歴証明書) or driving record information (運転経歴情報) shows a person's driving history.
関連有価証券
In Article 163, paragraph (1), on reports of trading by the officers and major shareholders of a listed company, etc. (上場会社等), option certificates of the kind listed in Article 2, paragraph (1), item (xix) that represent options on the company's specified securities (特定有価証券), and other securities a Cabinet Order (政令) specifies.
In Articles 173 and 174, the period from the start to the end of the violation (違反行為) for which the administrative monetary penalty (課徴金) is imposed.
In Article 185-7, paragraph (17), the amount equal to the property listed in Article 198-2, paragraph (1) that a final judgment in the same case ordered confiscated, or to the value of such property it ordered collected, or the total of both where it ordered both — the amount taken off the administrative monetary penalty (課徴金) otherwise due.
特例持株会社
In Article 52-24, paragraph (1), a holding company (持株会社) that has a company eligible to be a subsidiary company (子会社対象会社) as its subsidiary company.
In the item that coins it (Article 55, paragraph (2), item (ii), and Article 13-3, paragraph (2), item (ii) of the supplementary provisions (附則)), an insured person's change of address to the place of another hospital or facility (病院等), from somewhere other than the place of the one they were in, made by moving from one to the other without a break while continuously hospitalized or admitted in two or more of them.
In Article 125, paragraph (3) and Article 125-2, paragraph (1), the community support projects provided for in Article 115-45, paragraphs (1) to (3) of the Long-Term Care Insurance Act that municipalities (市町村) carry out, which an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) is to carry out together with its health services for the elderly (高齢者保健事業).
Together, the authority delegated to the Commissioner of the Financial Services Agency (金融庁長官) under Article 38, paragraph (3) to demand reports, order documents, inspect and question under Article 25, paragraph (1), and the Commissioner's authority under paragraph (4) of that Article to report the results to the Commissioner of the Consumer Affairs Agency (消費者庁長官).
A class of shares that carries a vote on only some matters, or none, at shareholders meetings; in a public company these may not come to exceed half of all issued shares.
A body given family register supplement identity confirmation information (附票本人確認情報) under Article 30-44 or the other provisions that Article 30-44-13 puts in place of those named in Article 30-28, paragraph (1) — a municipal or prefectural body, a national body or corporation listed in Appended Table I, or a handler of quasi-statutory work (準法定事務処理者) — or the Digital Agency (デジタル庁), given resident record codes (住民票コード) under Article 30-44-2.
The written request for ceasing to use personal information (利用停止請求) submitted to an administrative organ's head or administrative entity (行政機関の長等), stating the requester's name and address or residence, the date the personal information was disclosed or other details that identify it, and the purpose of and reasons for the request.
Withdrawing an offer to enter into, or cancelling, a contract providing the receipt of monies subject to the intermediation of individual credit purchases (個別信用購入あつせん関係受領契約) — the credit contract tied to the sale or service contract the provision concerns.