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Terms
The classes, set by a Ministry of Health, Labour and Welfare Order (厚生労働省令) according to bed functions (病床の機能), by which a hospital or clinic with long-term care beds (療養病床) or general beds (一般病床) reports its beds to the prefectural governor under Article 30-13, paragraph (1).
直前入院病院等
In the proviso to Article 116-2, paragraph (1), for an insured person who has stayed in two or more hospitals, etc. (病院等) one after another, the hospital, etc. they were in immediately before entering the one they are in now (現入院病院等).
その他の社団等
An unincorporated association or foundation (法人でない社団又は財団) with a named representative or manager, other than one that carries on a profit-making business (収益事業) or has given one up, which the paragraph counts as a corporation (法人) when it sets out who is punished alongside the offender.
外国の所得税等
A tax imposed under foreign laws that corresponds to income tax (所得税) or to the income, interest, dividend or share transfer income levies of the prefectural inhabitant tax (道府県民税) or the income levy (所得割) of the municipal inhabitant tax (市町村民税); for income that arose while the person was a non-resident (非居住者), only such tax on domestic source income listed in Article 161, paragraph 1, item 1 of the Income Tax Act.
A tax imposed under foreign laws that corresponds to corporation tax (法人税), local corporation tax (地方法人税) or the corporation tax levy (法人税割) of the prefectural or municipal inhabitant tax; for a foreign corporation, only such tax on domestic source income listed in Article 138, paragraph 1, item 1 of the Corporation Tax Act.
An additional charge for failure to file (不申告加算金) or a substantial additional charge (重加算金) collected on the tax the provision concerns, leaving out an additional charge for failure to file covered by the next paragraph (in Article 72-46, one collected in the cases that paragraph lists).
基礎課税限度額
The upper limit, set by a Cabinet Order (政令) under Article 703-4, paragraph 11 with fairness between taxpayers in mind, on the basic levy (基礎課税額) of national health insurance tax (国民健康保険税).
In Article 48, a person who has technical intern training carried out, a person who carries out supervision (実習監理者), or an officer or employee of either.
The total of an asset's acquisition cost under Article 33, paragraph (3) and the expenses of selling it, compared with the proceeds from selling household furniture, clothing or similar assets described in Article 9, paragraph (1), item (ix) to find any shortfall.
The Local Public Officers, etc. Mutual Aid Association Act as it stood before Article 3 of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 61, paragraph (1) of that Act's supplementary provisions (附則).
繰越控除限度額
The unused part of the foreign tax credit limits of the previous three years, carried forward as a Cabinet Order (政令) sets, up to which foreign tax exceeding this year's limit can still be credited.
Premiums or contributions paid under a nursing care or medical insurance policy for cover that pays out when, for example, the insured is hospitalised and pays medical expenses, which can be deducted from income within set limits.
派遣中の労働者
A worker employed by one business owner and dispatched to work at another business owner's business, who is not employed by that other owner, as defined in Article 44, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (leaving out those employed at a business that employs only relatives living in the same household, and domestic workers).
その他の財産権
In Article 193, paragraph (1), a claim as Article 143 defines it or a property right as Article 167, paragraph (1) defines it — the things whose security interests that paragraph lets be enforced.
In Article 61-5, paragraphs (1) and (2), a transaction based on a foreign exchange futures contract, etc. (先物外国為替契約等) where Article 61-8, paragraph (2) applies, and other transactions a Ministry of Finance Order (財務省令) specifies.
利子及び配当等
In Article 68, the interest, dividends, compensation for periodic deposits (給付補塡金) and the other kinds of income listed in the items of Article 174 of the Income Tax Act that a domestic corporation receives; the income tax charged on them, less any amount equivalent to the foreign tax adjusted at distribution (分配時調整外国税相当額), is deducted from its corporation tax for the business year as a Cabinet Order (政令) sets.
In Article 82-10, the amount under Article 82-6, paragraph (1), item (ii) for a later covered fiscal year (対象会計年度) for which a determination (決定) was made — as amended or reassessed, if it was — which the amended return, reassessment or determination for an earlier covered fiscal year on the international minimum tax amount makes too large.
Withdrawing an offer to enter into a contract, or cancelling the contract — a sales contract, or in some Articles also a service contract (役務提供契約) — under the Article that uses the term.
An individual who acquired a director's, etc. specified shares (取締役等の特定株式) by inheritance (not one with qualified acceptance) or bequest from a person who had the special treatment of Article 29-2 for shares acquired by exercising share options (特例適用者), other than a bequest to a public interest trust's trustee for the trust property or a universal legacy with qualified acceptance.
The amount a Cabinet Order (政令) sets as the value of a specified share (特定株式) at the moment its holder, a person to whom the stock-option special rule applies (特例適用者), leaves Japan (国外転出).