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控除対象外国所得税の額
The foreign income tax a resident pays (or a nonresident pays on income attributable to a permanent establishment in Japan) that can be credited against Japanese income tax, leaving out tax on income from unusual transactions and other amounts a Cabinet Order (政令) specifies.
第四号厚生年金被保険者
A category 4 insured person under Employees' Pension Insurance (厚生年金保険) as provided in Article 2-5, paragraph (1), item (iv) of the Employees' Pension Insurance Act.
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.
The part of the creditable foreign corporation tax (控除対象外国法人税) that a domestic corporation (Article 69(3)), or a foreign corporation with a permanent establishment (恒久的施設) (Article 144-2(3) and (10)), became liable to pay in the previous three business years and that a Cabinet Order (政令) carries over to the current year, credited where the current year's creditable foreign tax falls short of its credit limit (控除限度額).
In Article 63-9-3, concluding, or soliciting, a contract with a user of cryptoasset exchange services (暗号資産交換業) under which the provider is to carry out any of the acts in Article 2, paragraph (15).
From Article 59 on, a child of an insured or former insured, as one of the survivors who can receive an employees' pension for surviving family (遺族厚生年金) — if, when the insured died, the child was supported by them, was under 18 (up to the first 31 March after turning 18) or under 20 with a grade 1 or 2 disability, and was unmarried.
From Article 59 on, a grandchild of an insured or former insured, as one of the survivors who can receive an employees' pension for surviving family (遺族厚生年金); to count as one, the grandchild must have been supported by the insured when the insured died, be unmarried, and either not yet be past the first 31 March after their 18th birthday or be under 20 with a disability of grade 1 or 2.
In Article 10, paragraphs (3) and (4) and Article 12, paragraph (1), item (iii), a child of the victim (被害者) who has not reached adulthood (成年).
In row (ii) of the table of transferred and replacement assets in Article 37, paragraph (1) and Article 65-7, paragraph (1), the transferred assets' area made up of the existing urban area under Article 2, paragraph (3) of the Metropolitan Area Readjustment Act, the existing urban zone under Article 2, paragraph (3) of the Kinki Area Adjustment Act, the area a Cabinet Order (政令) sets under Article 2, paragraph (3) of the Act on State's Special Financial Measures on Arrangement of Suburban Development and Redevelopment Areas, etc. in Tokyo Metropolitan Area, Kinki Area and Chubu Area — less areas a Cabinet Order sets — and similar areas a Cabinet Order sets.
A management capacity improvement plan under Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that states the matters in paragraph (4), item (ii) of that Article, for which a small and medium-sized enterprise (中小企業者) obtained certification between the date Act No. 70 of 2021 came into effect and 31 March 2027 — the plan under which the shares it buys qualify for the reserve in Article 56.
航空機騒音障害区域
In item (i) of the tables in Articles 37 and 65-7, a special district for preventing aircraft noise damage (航空機騒音障害防止特別地区) under Article 4, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports, or a Class 2 area (第二種区域) under Article 9, paragraph (1) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports, other than one that became such an area before 1 April 2020.
A special business restructuring plan (特別事業再編計画) under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness, certified between the day Act No. 45 of 2024 came into effect and 31 March 2027 for a corporation that is a certified special business restructuring operator, as changed by any later certification under Article 24-3, paragraph (1) of that Act.
Farmland (農地) in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than productive green land (生産緑地) and the other farmland the items of Article 19-2, paragraph 1 of the supplementary provisions (附則) leave out.
農地のうち、都市計画法第七条第一項に規定する市街化区域内のもの（次に掲げるものを除く。）
An entry in the tables used to work out the 1965 and 1966 tax prepayment calculation base (予定納税基準額) — Appended Table 1 of the Income Tax Act's own supplementary provisions and Appended Table 3 of those of Act No. 31 of 1966 — meaning that the amount to deduct is the whole of the amount in item 1 of the article the table serves (Article 14, paragraph (1) and Article 5, paragraph (1) respectively), broadly the previous year's income tax less the tax withheld at source on it, so that no prepayment base is left.
附則第五条第一項第一号に掲げる金額
In the supplementary provisions (附則) of Act No. 63 of 2013, an establishing place of business as defined in Article 117, paragraph (3) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 5, paragraph (1) of those supplementary provisions; Article 12 speaks of those of a voluntary dissolution fund (自主解散型基金).
附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百十七条第三項に規定する設立事業所
In the supplementary provisions (附則) of Act No. 63 of 2013, the Pension Fund Association (企業年金連合会) of Article 91-2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Article 2 of that Act: the association that employers and others running defined-benefit corporate pensions (確定給付企業年金) may set up to pay old-age benefits (老齢給付金) jointly to early leavers and members of terminated plans and to transfer reserves (積立金) smoothly.
改正後確定給付企業年金法第九十一条の二第一項に規定する企業年金連合会
In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation as defined in Article 2(2)(x)-4 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-6-7 of the Corporation Tax Act: a domestic corporation that, together with the other domestic corporations it wholly controlled, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax for them all as their taxpayer under the consolidated tax payment system (連結納税).
旧租税特別措置法第二条第二項第十号の四に規定する連結親法人
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
消費税法第二条第一項第四号に規定する事業者
住宅
In Articles 15-6 to 15-8, 15-9(1) and 15-9-2(1) of the supplementary provisions (附則), on reducing fixed assets tax (固定資産税) on new houses: for a building in sectional ownership (区分所有), one with an exclusive part (専有部分), as defined in Article 2, paragraph 3 of the Act on Building Unit Ownership, used for people to live in, of a kind a Cabinet Order (政令) sets; for any other building (家屋), one used for people to live in, of a kind a Cabinet Order sets.
区分所有に係る家屋にあつては人の居住の用に供する建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条から附則第十五条の九の三までにおいて「専有部分」という。）のうち政令で…
Residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), other than such farmland under the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) as read by its paragraph 3, as Articles 21-2 and 27-4-2 of the supplementary provisions (附則) use the term for reducing fixed assets tax (固定資産税) and city planning tax (都市計画税) above a ceiling set by municipal by-law (条例) in fiscal 2024 to 2026.
住宅用地、商業地等及び市街化区域農地（附則第十九条の三第三項の規定により読み替えて適用される同条第一項ただし書の適用を受ける市街化区域農地を除く。）