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Money or other assets received as consideration for transferring listed shares, etc. held in a taxable minor's account (課税未成年者口座) — including amounts treated as revenue from them under Article 37-11, paragraph (3) or (4) — or received as dividends, etc. on those shares, other than what a Cabinet Order (政令) excludes; they must be paid into the taxable minor's account as soon as they are received.
The business that a non-resident or foreign corporation that has applied paragraph (1) to its covered domestic-source income carries on through a permanent establishment under the investment partnership contract (投資組合契約) to which it applied.
In the paragraph that defines it, the amount by which another group tax sharing corporation's deficit before group tax sharing (通算前欠損金額) — as defined in Article 64-5(1) of the Corporation Tax Act, excluding amounts treated as nil under Article 64-6 of that Act — for its business year ending on the base date exceeds the amount stated as that deficit in the documents attached to its final return.
An asset of the kind Article 61-11(1) of the Corporation Tax Act defines — a fixed asset, land (including rights over land), securities, a monetary claim or a deferred asset, other than those a Cabinet Order (政令) excludes — that a domestic corporation transfers to another corporation under its full control relationship (完全支配関係), so that the gain or loss on the transfer is offset under that Article.
A specified domestic corporation (特定内国法人), or a domestic corporation a Cabinet Order (政令) sets as having received most of a specified domestic corporation's assets and liabilities.
相続税の申告期限
The deadline for filing the return under Article 27, paragraph (1) of the Inheritance Tax Act for the inheritance or bequest from a deceased farmer or agricultural heir (農業相続人).
第一種贈与基準日
In the grace period for gift tax on unlisted shares (Article 70-7) and its special version (Article 70-7-5), each date on which one more year has passed since the day after the deadline for the gift tax return for the year of the gift — or for the inheritance tax return, where the donee already had inheritance tax deferred under Article 70-7-2 or 70-7-6 on shares of the same company — falling within the business succession period for a gift (経営贈与承継期間 or 特例経営贈与承継期間).
第一種相続基準日
In the special grace period for inheritance tax on unlisted shares whose donor has died (Article 70-7-8), each date on which one more year has passed since the day after the deadline for the gift tax return for the year of the gift under Article 70-7-5 — or for the inheritance tax return, where the donee already had inheritance tax deferred under Article 70-7-6 on shares of the same company — within the special business succession period for inheritance (特例経営相続承継期間).
The small and medium enterprise corporation (中小企業事業団) as it was before it was dissolved under Article 7, paragraph (1) of the supplementary provisions (附則) of the law on the comprehensive small and medium enterprise corporation (中小企業総合事業団法, Act No. 19 of 1999).
In Article 63-9-3, the nature of cryptoassets (暗号資産) and the other matters a Cabinet Office Order (内閣府令) sets, about which a cryptoasset exchange service provider must not make misleading representations.
株券関連有価証券
In Article 27-23, paragraph (1), share certificates, corporate bond certificates with share options and other securities a Cabinet Order (政令) specifies.
In Article 33, paragraph (2), item (ii), among the securities set out in Article 2, paragraph (1), item (xi), short-term investment corporation bonds as defined in Article 139-12, paragraph (1) of the Act on Investment Trusts and Investment Corporations, and similar securities a Cabinet Order (政令) specifies.
In Article 156-60, paragraph (3), another designated dispute resolution organization (指定紛争解決機関), or a person designated under another law for work a Cabinet Order (政令) specifies as equivalent to dispute resolution services, that has entrusted complaint processing or dispute resolution to the designated dispute resolution organization concerned.
In Article 46, paragraph (1), the number of workers an employer employs multiplied by the employment rate for persons with disabilities (障害者雇用率), fractions of a person dropped: the number of qualifying disabled workers Article 43, paragraph (1) requires the employer to employ at least.
かかりつけ医機能
In Article 8, paragraph (5) and Article 9, paragraph (4), the family doctor function as defined in Article 6-3, paragraph (1) of the Medical Care Act: the function of providing everyday medical care in the patient's own community, measures to prevent illness and other medical care, whose securing the Minister of Health, Labour and Welfare and the prefectures are to keep in mind in drawing up the national and prefectural plans for the optimization of medical expenses (医療費適正化).
In Article 55-2, paragraph (1), the municipality (市町村) in which an insured person of National Health Insurance (国民健康保険) is treated as having their address under Article 116-2, paragraphs (1) and (2) of the National Health Insurance Act.
販売等能力相応数量
In Article 5, paragraph (1), items (i) and (ii), the quantity matching the infringed party's (被侵害者) capacity to sell the goods or provide the services in question.
In Article 45, paragraph (8) and Article 57, paragraph (8), a person who carries out or carried out the home modification (住宅改修) for which a home modification allowance — for in-home long-term care (居宅介護住宅改修費) or for preventive long-term care (介護予防住宅改修費) — is paid.
Any of three kinds of resolution of a labor-management committee (労使委員会): a resolution under Article 38-4, paragraph (1) of the Labor Standards Act, any other resolution of that committee, and one carried by four-fifths or more of its members under Article 25-2.
The forum each prefecture sets up under Article 30-23, paragraph (1) with the administrators of advanced treatment hospitals, regional medical care support hospitals, public medical institutions (公的医療機関), universities and the other bodies listed there, and others concerned, to consult on what is needed to carry out the matters on securing doctors set in the prefecture's medical care plan, and to publish what they agree.