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A donation to a prefecture, municipality or special ward (都道府県等), other than one that brings the donor a special benefit, made to one that the Minister for Internal Affairs and Communications (総務大臣) designates under Article 37-2, paragraph 2 or Article 314-7, paragraph 2 as meeting the standards on soliciting donations properly and on their use and, where it gives return gifts (返礼品等), on those gifts.
非特定損金算入割合
The non-specified deductible ratio defined in Article 64-7, paragraph 1, item 3(b) of the Corporation Tax Act for group tax sharing corporations (通算法人): the ratio of the group's remaining deduction limits (損金算入限度額) for the applicable business year — the total of the corporation's and the other group corporations' limits for business years ending that day, less the amounts that item lists — to the amount in item 2(c)(1) of that paragraph for the business year of the past ten years (十年内事業年度) concerned, taken as zero where that amount is zero and as at most one.
A pension paid out of a defined-benefit corporate pension scheme, as listed in Article 35, paragraph (3), item (iii), or a similar pension a Cabinet Order (政令) names; a quarter of the amount paid is deducted before tax is withheld from it.
In Article 62-8(1) and (3), the total of the money and the value of other assets (for a non-qualified merger, the new shares, etc. (新株等) under Article 62(1)) that the domestic corporation gave in a non-qualified merger, etc. (非適格合併等), including any donation (寄附金) it received from the acquired corporation, etc. in it and excluding any donation it made to them.
In Article 64-7, paragraph (7), items (i) and (ii), a group tax sharing corporation's income for the applicable business year (適用事業年度), calculated without the main clause of Article 57, paragraph (1), Article 59, paragraphs (3) and (4) and Article 62-5, paragraph (5).
In Article 64-9(7) and (8), where a parent corporation (親法人) seeks the group tax sharing system from the business year following its business year of establishment (設立事業年度), and that year of establishment lasted less than three months, the earlier of the last day of the year of establishment and the day two months before the following year ends, which takes the place of the usual deadline of three months before that year begins; it does not apply to a parent corporation holding, at the end of the year of establishment, assets subject to fair valuation (時価評価資産) or other assets a Cabinet Order (政令) sets, other than one listed in Article 64-11(1)(i).
保健所を設置する市
A city that sets up its own public health center (保健所) as one of the cities a Cabinet Order (政令) names under Article 5, paragraph (1) of the Community Health Act, whose mayor Article 36 lets a Cabinet Order entrust with part of the prefectural governor's work under this Act.
In Article 62, a participant of a corporate-type pension plan (企業型年金加入者) who pays their own contributions to it (企業型年金加入者掛金), or another person a Cabinet Order (政令) specifies: such a person is left out of the category 2 insured persons of the National Pension (第二号被保険者) who may join the individual-type pension plan (個人型年金) under paragraph (1), item (ii), and a participant of that plan who becomes one loses that status under paragraph (4), item (vi).
A document from a registered housing performance evaluation body (登録住宅性能評価機関) or another person a Ministry of Finance Order (財務省令) specifies, certifying that the renovation work Article 41-19-3 covers — for elderly persons, insulation, multi-generation living, durability with earthquake-resistance or insulation work, or child-rearing — was done on the home, together with other documents a Ministry of Finance Order specifies; it must be attached to the final return.
暗号等資産関連行為
In Article 43-6, paragraph (2), a financial instruments transaction (金融商品取引行為) concerning crypto-and other assets (暗号等資産) that a Cabinet Office Order (内閣府令) specifies.
従業者等違法使用行為
In Article 21, paragraph (2), item (v), an act by the offender or another person that is an offence under items (ii) to (iv) of that paragraph or under Article 21, paragraph (5), item (iii), and that consists in using a technical secret (技術上の秘密).
従前の指定の有効期間
In Article 78-15, paragraph (3), the effective period that a designation in force when the period designated by the mayor began (指定期間開始時有効指定) had under the rule, as Article 78-12 applies it, that a designation lapses unless renewed every six years (Article 70-2, paragraph (1)); the designation's remaining life is counted from the day after that period ended or, if later, the day the designation was made.
In Article 115-45, paragraph (6) and Article 117, paragraph (3), item (x), the projects suited to the physical and mental characteristics of elderly people that Article 82, paragraph (5) of the National Health Insurance Act provides for.
A medical institution, as defined in Article 7(2) of the Child Welfare Act, set up by the National Hospital Organization (独立行政法人国立病院機構) or the National Center of Neurology and Psychiatry (国立研究開発法人国立精神・神経医療研究センター) and designated by the Prime Minister, where children with disabilities (障害児) are admitted for protection, support and treatment.
A facility, as defined in Article 30(1) of the Public Assistance Act, used for a type of social welfare business or otherwise, that the prefectural governor (都道府県知事) has found to meet the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets for giving recipients of public assistance (被保護者) support in daily life.
In Article 12, paragraph (8), item (i), the amount of childcare leave-related benefits (育児休業給付額) of a fiscal year divided by that of the fiscal year before.
In Article 43-4, paragraph (1), item (i), the total number of people insured under this Act or the National Pension Act in a fiscal year, worked out as a Cabinet Order (政令) provides; its change over three years gives one factor of the adjustment rate (調整率).
財政安定化基金繰入金
In Article 81-2, paragraph (10), items (iv) and (v), the amount a prefecture must put into its financial stabilization fund (財政安定化基金) under Article 81-2, paragraph (7): three times the total of the financial stabilization fund contributions (財政安定化基金拠出金) it collected from the municipalities (市町村) in it.
The upper limit, set under Article 703-4, paragraph 27, on the part of national health insurance tax (国民健康保険税) levied to meet the long-term care payment (介護納付金).
In Article 4, paragraph (1), item (xviii), the law on mutual aid pensions for members of the Diet (国会議員互助年金法, Act No. 70 of 1958) as it stood before Act No. 1 of 2006 abolished it, as kept in force for those who had retired by Article 2, paragraph (1) of that Act's supplementary provisions (附則).