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繰越控除対象外国所得税額
Credit-eligible foreign income tax paid in the previous three years that could not be credited then and is carried forward, as a Cabinet Order (政令) sets, to be credited in a year whose credit limit is not used up.
店頭売買有価証券登録原簿
In Article 52-2, paragraph (7), the register referred to in Article 67-11, paragraph (1) of the Financial Instruments and Exchange Act, in which an authorized financial instruments firms association (認可金融商品取引業協会) that opens an over-the-counter securities market registers the kinds and issues of securities to be traded on it.
投資事業有限責任組合契約
In Article 96-2, paragraph (1), item (iv), an investment limited partnership agreement as defined in Article 3, paragraph (1) of the Limited Partnership Act for Investment, by which an investment limited partnership is formed.
限定発行の事由があるとき
Collectively, the cases where the Minister for Foreign Affairs or a consular officer issues an ordinary passport (一般旅券) to a person who already holds a valid passport (as the proviso to Article 4-2 allows), issues one with no electronic or magnetic record, or issues one to a person who falls under any item of Article 13(1).
In Article 37-2, the public assistance benefit (保護金品) for educational assistance (教育扶助) delivered under Article 32, paragraph (2) to a public assistance recipient (被保護者) or to the person with parental authority (親権者) or guardian of a minor (未成年後見人) over them.
In Article 25-29, paragraph (2), the labor and social security attorney's association (社会保険労務士会) a labor and social security attorney (社会保険労務士) belonged to when the attorney's registration was changed under Article 14-4, which the attorney leaves automatically where the change makes another association the attorney's own.
In Article 25-29, paragraph (2), the labor and social security attorney's association (社会保険労務士会) a labor and social security attorney (社会保険労務士) would belong to under paragraph (1) of that Article — the one for the prefecture (都道府県) of the attorney's registered office, registered workplace or, failing both, home address — if registered afresh after a change of registration under Article 14-4; where it differs from the attorney's association, the attorney leaves the old one and joins it automatically.
A workers' property accumulation savings contract, pension savings contract or housing savings contract as defined in Article 6, paragraph (1), (2) or (4) of the Workers' Property Accumulation Promotion Act.
An environmental burden reduction business activity plan as defined in Article 17, paragraph (3) 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.
公共交通移動等円滑化基準
In Article 90-13, paragraph (1), the public transport accessibility standards defined in Article 8, paragraph (1) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc.
In Article 90-14, the device for improving safety against collision with obstacles ahead set under Article 41, paragraph (1) of the Road Transport Vehicle Act as applying from 1 September 2025; certain passenger and freight motor vehicles meeting the technical standards on it and fitted with it pay 75 percent of the motor vehicle tonnage tax on their first motor vehicle inspection certificate issued between 1 May 2023 and 31 August 2028.
The information that the Commissioner of the Immigration Services Agency (出入国在留管理庁長官) records electronically on a special permanent resident certificate (特別永住者証明書) under Article 8, paragraph (5) of the Special Act (特例法), as Article 14, paragraph (1) of that Act names it.
In Article 12, paragraph (8), item (i), sub-item (a), the forecast amount of the childcare leave-related benefits (育児休業給付) for the next fiscal year, worked out from the current fiscal year's amount of childcare leave-related benefits (育児休業給付額) and its rate of change (育児休業給付額変化率).
懸賞金付預貯金等の懸賞金等
In Article 84-2, paragraph (1), item (v) and paragraph (2), item (ii), money, goods or other economic benefits paid or given by lottery or a similar method on deposits, savings and other products, of the kind referred to in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation, where the recipient is a domestic corporation or a foreign corporation with a permanent establishment (恒久的施設) in Japan.
Building a new special certified house, etc. (特例認定住宅等) or acquiring one never used since it was built, acquiring one that a real estate dealer renovated and sold (特例買取再販認定住宅等の取得), or otherwise acquiring an existing one, as Article 41, paragraph (18) defines.
特定森林計画立木部分の税額
In Article 70-8-2, the part of the inheritance tax on standing timber covered by a forest plan (森林計画立木部分の税額) that is attributable to timber in the areas of forest for public-function operations under Article 5(2)(vi) of the Forest Act that a Ministry of Finance Order (財務省令) sets; it can be paid in instalments over up to 40 years.
平成二十一年天然ガス車基準
In Article 90-12(1)(ii), the exhaust gas safety standards a Ministry of Finance Order (財務省令) picks from those set under Article 41(1) of the Road Transport Vehicle Act (道路運送車両法) to apply from 1 October 2009 (1 October 2010 for vehicles over 3.5 tonnes but not over 12 tonnes gross), used in the emissions conditions for vehicles over 3.5 tonnes gross whose motor vehicle tonnage tax is waived.
In Article 59, paragraph (4), a person who gives or gave the preventive long-term care support (介護予防支援), or an equivalent service, for which an exceptional allowance for a preventive long-term care service plan (特例介護予防サービス計画費) is paid.
In Article 12, paragraph (8), the forecast amount of the childcare leave-related benefits (育児休業給付) for the fiscal year after next, worked out from the current fiscal year's amount of childcare leave-related benefits (育児休業給付額) and its rate of change (育児休業給付額変化率).
In Article 63, paragraph (1), a tax payment grace period (納税の猶予) granted under Article 46 because the taxpayer closed or suspended their business, suffered heavy business losses or something similar, or because tax fixed more than a year late cannot be paid at once; half of the delinquent tax (延滞税) for the part of that period more than two months after the due date is waived.