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In Article 38-7, the information that a pharmacist may provide electronically under Article 12-2, paragraph (3) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities after dispensing a prescription, and other information a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, which the Minister of Health, Labour and Welfare may survey and analyse to grasp the supply and demand of specified pharmaceuticals (特定医薬品).
Special fire defense equipment, etc. as referred to in Article 17, paragraph 3 of the Fire Service Act; a designated city, etc. (指定都市等) cannot charge the asset levy (資産割) of the business office tax (事業所税) on the floor area of business offices taken up by it, by the fire defense equipment a Cabinet Order (政令) sets in department stores, inns and other buildings that many people enter, or by the parts a Cabinet Order sets of evacuation and other disaster-prevention facilities in such buildings.
A person who has filed a tax return claiming the medical expense deduction, whom the district tax office director (税務署長) may ask, for five years after the filing deadline, to show or hand over the receipts for the medical expenses claimed.
Premiums or contributions paid under an individual pension insurance policy concluded on or after 1 January 2012, for the part that pays benefits on survival or death, which can be deducted from income within set limits.
In Article 75, paragraph (1), item (viii), the old individual pension insurance premium as defined in Article 76, paragraph (3) of the Income Tax Act: premiums or contributions under an old individual pension insurance policy or similar contract, other than those for any rider paying out on illness, injury or similar events, which can be deducted from income within set limits.
嘱託等を受けた者
In Article 132-6, paragraph (3), a body or person the court has asked, under Article 132-4, paragraph (1), item (ii) or (iii), to conduct an examination or to state an expert opinion, or a court execution officer (執行官) it has ordered under item (iv) to examine the present state of a thing.
In Article 25(6) and (7), the case where an asset described in Article 33(4) has an amount a Cabinet Order (政令) sets as its valuation loss (評価損) under that paragraph.
In Article 44, paragraph (1), the case where a domestic corporation has taken over the balance of the special account for national subsidies, etc. (国庫補助金等) from a merged corporation, split corporation, contributing corporation or distributing corporation (被合併法人等) under Article 43, paragraph (8).
有価証券の空売り
In Article 61-4, the short selling of securities defined in Article 61-2, paragraph (21): selling securities one does not hold and settling by later buying back securities of the same issue, or another transaction a Ministry of Finance Order (財務省令) specifies, other than a margin transaction (信用取引) or a when issued transaction (発行日取引).
In Article 61-6, paragraph (1), the assets and liabilities listed in Article 61-9, paragraph (1) that are converted into yen by the conversion method at the current exchange rate (期末時換算法).
In Article 64-7, paragraph (1), item (iv) and paragraph (11), the net operating loss of each business year that Article 57, paragraph (1) deducted for a group tax sharing corporation's applicable business year; for later years it is taken to be the specified loss up to the specified deduction limit plus the other loss multiplied by its non-specified deduction ratio.
人的役務提供事業
In the table of Article 146, paragraph (2), which adapts the rules on approval to file blue returns (青色申告) to foreign corporations, a business carried on in Japan whose main content is providing personal services, of a kind a Cabinet Order (政令) specifies, as referred to in Article 138, paragraph (1), item (iv).
In Article 30, taxable goods (課税貨物) taken out of a bonded area (保税地域) for which a return was filed under Article 47, paragraph (1), other than a special return (特例申告書) in the case of paragraph (3) of that Article, or under paragraph (2) of that Article; the day they are taken out fixes the taxable period (課税期間) from whose tax the tax on them is deducted.
受益者等課税信託
A trust whose beneficiaries (受益者), including persons treated as beneficiaries under Article 13, paragraph (2) of the Income Tax Act, are treated under Article 13, paragraph (1) of that Act as holding the assets and liabilities of the trust property.
A document the payer of interest on a specified private foreign bond (特定民間国外債) prepares from the interest recipient information (利子受領者情報) it was notified, stating the matters about those entitled to the interest that a Ministry of Finance Order (財務省令) sets, and files with the tax office.
特定国内源泉所得
In Article 9-4(4), domestic source income under Article 161(1)(viii) (other than (c)) or (ix) of the Income Tax Act paid on public and corporate bonds, etc. (公社債等) in the trust property of an investment trust other than a securities investment trust that a foreign trust company (外国信託会社) has accepted.
The certified regional revitalization plan as defined in Article 8, paragraph (1) of the Local Revitalization Act drawn up by the prefectural governor who certified the plan for developing specified business facilities (地方活力向上地域等特定業務施設整備計画), which sets out the areas where those facilities qualify.
事業活動計画認定
An approval, under Article 9, paragraph 1 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc., of an environmental load reduction business activity plan (環境負荷低減事業活動計画), which Articles 10-5-5 and 42-12-6 count as a specified approval (特定認定) alongside approvals under the Act on Strengthening Industrial Competitiveness.
有価証券先物取引
A market derivatives transaction listed in Article 28, paragraph (8), item (iii)(a) of the Financial Instruments and Exchange Act: a sale in which the parties agree to deliver securities and their price at a set future time, which can be settled by paying the difference when the securities are resold or bought back.
有価証券報告書等
A securities registration statement (有価証券届出書) under Article 5, paragraph (1) of the Financial Instruments and Exchange Act, an annual securities report (有価証券報告書) under Article 24, paragraph (1) of that Act, or another document a Cabinet Order (政令) sets, filed with the Prime Minister.