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Terms
販売年
The year in which an instalment sale covered by the transitional rules of the 1998 amending law (Act No. 24 of 1998) was made.
旧信託
A trust that took effect before the date set in Article 1, item (vii) of the supplementary provisions of the 2007 amending law (Act No. 6 of 2007) (for a trust made by will, one whose will was made before then), other than a trust described in the proviso to Article 13, paragraph (1) of this Act as it stood before that law.
統括者
The person who in substance runs a set of related multilevel marketing undertakings (連鎖販売業) — for example by putting its own trademark on the goods, having its trade name or another mark used for the services, setting the terms and conditions of the transactions, or continuously guiding the operations of those who carry on the undertakings.
損失額
The amount of loss as referred to in Article 67-17, paragraph (2) of this Act as amended by Act No. 21 of 2005, from a foreign corporation's holding or transfer of separated book-entry government bonds (分離振替国債).
In Article 4, paragraph (1) of the supplementary provisions (附則) of Act No. 56 of 1994, nursing given by someone not employed by a hospital or clinic the Minister of Health and Welfare (厚生大臣) specifies to an insured person or former insured person receiving inpatient care there as a benefit for medical treatment (療養の給付), who is in a condition the Minister specifies and is not entitled to medical care under the law on health care for the elderly (老人保健法); until 31 March 1996, or a later date for hospitals and clinics a prefectural governor approved, it was treated as a benefit for medical treatment, etc. (療養の給付等).
Short name for Ministry of Justice Order No. 16 of 1990, which sets the criteria referred to in Article 7, paragraph (1), item (ii) of the Immigration Control and Refugee Recognition Act: the criteria a foreign national coming to Japan for the activities in Appended Table I(2) or I(4) of that Act must meet to be allowed to land.
A passenger railway company as defined in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company.
The application period as defined in Article 37-13-3, paragraph 1 of the Act on Special Measures Concerning Taxation; where an event listed in that paragraph happens within it to specified shares (特定株式) the taxpayer acquired by paying them in, the loss is treated as a loss on their transfer for the prefectural inhabitant tax (道府県民税).
The designated period (指定期間) as defined in Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020): 1 February 2020 to 31 December 2021, within which a waiver of the right to a refund of admission or similar fees for a designated event (指定行事) can count as a donation.
An underpass, or a road bridge over railway lines (跨線道路橋), built on or before 1 January 1966 and of a kind a Ministry of Home Affairs Order (自治省令) sets, as referred to in Article 349-3, paragraph 20 of the Local Tax Act as amended by Act No. 25 of 1967.
対象事業
In Article 25 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), the business named in Article 53, paragraph (1) of the Corporation Tax Act as it stood before that Act — publishing and the other businesses a Cabinet Order (政令) specifies, for which a reserve for returned goods could be set up; a corporation carrying it on when the Act came into effect may keep that reserve, on a shrinking scale, for business years beginning by 31 March 2030.
In Article 84 of the supplementary provisions (附則) of Act No. 6 of 2007, for an old trust (旧信託), the person set out, for each case, in the items of Article 13, paragraph (1) of the Income Tax Act as it stood before Article 1 of that Act amended it.
In Article 22, paragraph (1) of the supplementary provisions (附則) of Act No. 56 of 1994, nursing given at a hospital or clinic the Minister of Health and Welfare (厚生大臣) specifies (other than a specially approved insurance medical institution (特定承認保険医療機関) under the Health Insurance Act), by someone not on its staff, to a person eligible for elderly medical care (老人医療受給対象者) in a condition the Minister specifies who receives the benefit listed in Article 17, paragraph (1), item (v) of this Act as Article 4 of that Act amended it (新老健法); until 31 March 1996 (or, at hospitals and clinics a prefectural governor approved, a later date a Ministry of Health and Welfare Order (厚生省令) sets) it was treated as the medical care (医療) of Article 32, paragraph (1) of this Act as so amended.
The country of a person's nationality, or a region referred to in Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act: a region specified by Cabinet Order (政令) whose competent authority issues documents equivalent to passports.
In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, the revaluation rates (再評価率) under Article 43, paragraph (1) of this Act, the previous-amount revision rate (従前額改定率) under Article 21, paragraph (2) of the supplementary provisions of Act No. 18 of 2000 as amended by Act No. 104 of 2004, and other rates a Cabinet Order (政令) names; for beneficiaries in the classes Article 31 describes, Articles 43-4 and 43-5 of this Act did not apply to revising or setting them up to and including fiscal 2014.
使用開始日
The first day of the land use right (土地使用権) that a person has acquired over specified land with an unknown owner (特定所有者不明土地) under the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner, as stated under Article 13, paragraph 2, item 2 of that Act, from which Article 15, paragraph 32 of the supplementary provisions (附則) counts the fiscal years in which fixed assets tax (固定資産税) and city planning tax (都市計画税) on land and assets for the community welfare facility is reduced.
非課税口座
A tax-exempt account as defined in Article 37-14, paragraph 5, item 1 of the Act on Special Measures Concerning Taxation: an account with a financial instruments business operator, etc. (金融商品取引業者等) that a resident, or a nonresident with a permanent establishment (恒久的施設), aged 18 or over on 1 January of the year opens by notification so that dividends and gains on the listed shares, etc. (上場株式等) held in it are exempt from income tax under that Act, and that handles only transactions under the tax-exempt contracts that item lists.
In Article 51, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, an individual who acquires, on or after the date that Act comes into effect (施行日), the beneficial interest in a trust, money or money, etc. (信託受益権等) referred to in Article 70-2-2, paragraph (1) of this Act as amended by that Act.
1 October 2014, the date the provisions listed in Article 1, item (ii) of the supplementary provisions (附則) of Act No. 13 of 2014 come into effect.
第二号施行日
The date the amendments listed in Article 1, item (ii) of the supplementary provisions (附則) of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021) come into effect: a date a Cabinet Order (政令) sets, within three years of the day that Act was promulgated (公布), 28 April 2021.