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Terms
The ownership and registered leasehold (借地権) of an adjacent project site (隣接施行敷地), as Article 55, paragraph (1), item (ii) of the Act on Facilitation of the Regeneration, etc. of Condominiums names them, in the rules on transfers of land, etc. to the implementer of a condominium regeneration project (マンション再生事業).
A certified central urban district as defined in Article 16, paragraph (1) of the Act on Vitalization in City Center, where land bought by a local government or a central urban district development promotion organization (中心市街地整備推進機構) for projects under the certified basic plan (認定基本計画) qualifies for the special deductions in Articles 34-2 and 65-4.
The deadline for filing the return for inheritance tax (相続税申告書): the return under Article 27, paragraph (1) or 29, paragraph (1) of the Inheritance Tax Act for the inheritance, or under Article 31, paragraph (2) of that Act for assets acquired later because of an event under Article 4, paragraph (1) of that Act.
特定所得の金額
The amounts listed in the paragraph's items for each business year of a partially covered foreign affiliate (部分対象外国関係会社 or 部分対象外国関係法人) that is not a foreign financial subsidiary — dividends, interest, income from lending and selling securities, derivative and foreign exchange gains and the other mainly passive kinds of income listed — part of which is taxed in Japan as income of the resident or domestic corporation holding it.
In Article 41, the person who pays an individual their salary or other wage under Article 28, paragraph (1) of the Income Tax Act; an individual who stopped living in a home covered by the housing loan credit because that person ordered a transfer, and later moves back, can use the credit again for the remaining years.
分離利子公社債
A bond that was the interest part of a public or corporate bond (公社債) whose principal and interest parts have been separated and are traded independently.
耐震改修証明書
In Article 41-19-2, the document by the head of the local government where the home is, or another person a Ministry of Finance Order (財務省令) names, certifying that the home underwent the seismic retrofit (住宅耐震改修) and other matters that Order sets, together with other documents it names, which must be attached to the final return to claim the credit.
外国中央銀行等
A central bank of a foreign state, or an international organization established under an international agreement, that is a foreign financial institution, etc. (外国金融機関等) under Article 42-2, paragraph (7), item (i)(c) or (d).
An amount stated as a pre-aggregation loss (通算前欠損金額) in documents attached to the final return of another group tax sharing corporation (通算法人) for another applicable business year, where that return was filed after the due date (期限後申告書).
A fire, etc. mutual aid cooperative (火災等共済組合) as defined in Article 9-9, paragraph (3) of the Small and Medium-Sized Enterprise Cooperatives Act.
The amount a Cabinet Order (政令) sets as the acquisition price of the land the designated company developed for Chubu International Airport (中部国際空港用地); what it may set aside each business year in its reserve for development of Chubu International Airport (中部国際空港整備準備金) is limited to the lower of one tenth of this amount and this amount less the reserve already carried forward.
In Article 68-3(2), whichever one of the parent corporations (親法人, under Article 61-2(4) of the Corporation Tax Act) of the succeeding corporation in a company split by split-off is a specified lightly taxed foreign corporation, etc. (特定軽課税外国法人等), when its shares are the only assets given as consideration for the split.
カジノ業務収入
Receipts of an authorized integrated resort operator, other than consideration for transfers of assets and other taxable transactions (資産の譲渡等), that Article 28, paragraph 2 of the Act on Development of Specified Integrated Resort Districts requires to be accounted for as relating to its casino business (カジノ業務).
原動機付自転車
In Article 2, paragraph (1), item (iv)(a), a motorized bicycle as defined in Article 2, paragraph (1), item (x) of the Road Traffic Act: a vehicle that runs on an engine or motor without rails or overhead wires and either has an engine or motor no larger in total displacement or rated output than a Cabinet Office Order (内閣府令) sets, or meets a Cabinet Office Order's standard for a vehicle whose size and structure will not obstruct other vehicles on a bicycle path and which needs no great skill to drive, light vehicles (軽車両), small mobility vehicles (移動用小型車), vehicles for persons with physical disabilities, remote-controlled small vehicles (遠隔操作型小型車) and walking-aid vehicles (歩行補助車等) excluded.
In Article 19, item (viii), the administrative organs (行政機関), local governments (地方公共団体), incorporated administrative agencies, etc. (独立行政法人等) and other persons handling administrative work that are listed in the upper column of the Appended Table (別表), including the handlers of quasi-statutory work (準法定事務処理者).
外国運転免許証
In Article 107-2, a driver's license issued by the authorities of a country or region outside Japan that does not issue international driving permits and that a Cabinet Order (政令) names as having a licensing system of Japan's standard, accompanied by a Japanese translation made by a person a Cabinet Order names.
直前入院病院等
In the proviso to Article 55, paragraph (1), for an insured person who has stayed in two or more hospitals, etc. (病院等) one after another without a break, the hospital, etc. they were in immediately before entering the one they are in now (現入院病院等).
居宅サービス計画
A plan, drawn up at the request of a person requiring long-term care living at home (居宅要介護者) as part of in-home long-term care support (居宅介護支援), that sets out the kinds and content of the designated in-home services (指定居宅サービス), community-based services and other health, medical or welfare services they will use, who will provide them and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, with regard to their physical and mental condition, their circumstances and their own and their family's wishes.
A facility, as defined in Article 12(1) of the Act on Support for Women Facing Difficult Problems, that a prefecture may set up to take in women facing difficult problems, protect them, give them medical or psychological help to recover, support their lives toward independence, and help those who have left.
In Article 14, a person brought under industrial accident insurance (労災保険) by Article 35, paragraph (1) of the Industrial Accident Compensation Insurance Act through an association the government has approved: a person who habitually runs a business of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies without employing workers, a person working in that business, or a person doing a kind of work such an Order specifies.