Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
中型第二種免許
The class 2 mid-sized motor vehicle license (中型自動車第二種免許) of Article 84, paragraph (4) of the Road Traffic Act as amended by Act No. 40 of 2015, as Article 2, paragraph (1) of that Act's supplementary provisions (附則) names it in saying which license held under the earlier wording is deemed to be which license under the new one; a class 2 mid-sized motor vehicle license held under the earlier wording is deemed to be this one, and a class 2 standard motor vehicle license (普通自動車第二種免許) is in most cases deemed to be one that covers no mid-sized motor vehicle and only semi-mid-sized motor vehicles corresponding to the earlier standard motor vehicle.
In Article 8, paragraph (1) and Article 9 of the supplementary provisions (附則) of Act No. 107 of 1998, a resolution of an annual general meeting under the provisions that paragraph cites, or a board of directors' resolution under Article 3, paragraph (1) of a 1997 law on special rules for procedures to cancel shares (Act No. 55 of 1997), on which a company bases a purchase of its own shares.
A municipality hit by the disaster (災害発生市町村) or a municipality in a headquarters' area (本部所管区域市町村), other than a relief-implementing city (救助実施市), that carries out part of the prefectural governor's relief work under Article 13, paragraph (1) of the Disaster Relief Act, as Article 11 of that Act provides.
The activities in item (a) of the Designated Activities (特定活動) entry in Appended Table I(5) of this Act as amended by the 2006 amending law (Act No. 43 of 2006), which take the place of the specified research and related activities under Article 25, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before that law amended it.
The specified research and related activities (特定研究等活動) provided for in Article 25, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before the 2006 amending law (Act No. 43 of 2006) amended it.
In Article 11-4 of the supplementary provisions (附則) as Article 62, paragraph (2) of the supplementary provisions of Act No. 34 of 1985 reads it, the amount of an employees' old-age pension (老齢厚生年金) under Article 9-2, paragraph (2), item (i) of the supplementary provisions — 1,628 yen times the revision rate (改定率) for each month of insured period, up to 480 months — less the basic pension equivalent portion (基礎年金相当部分の額), the amount under Article 59, paragraph (2), item (ii) of the 1985 Act's supplementary provisions calculated on that pension's insured period.
In Article 15, paragraph 24 of the supplementary provisions (附則), a renewable energy power generation facility of the kind that paragraph covers (特定再生可能エネルギー発電設備) that converts wind power into electricity and is a certified power generation facility (認定発電設備); where a certified public tender occupancy plan under Article 22, paragraph 1 of the Act on Development of Marine Renewable Energy Power Generation Facilities says it is to be installed, its fixed asset tax (固定資産税) base for three fiscal years is its value multiplied by a proportion the municipality's by-law (条例) sets between one half and seven tenths, taking three fifths as the guide.
初回車両番号指定
The first assignment of a vehicle number (車両番号) to a light vehicle under the second sentence of Article 60, paragraph 1 of the Road Transport Vehicle Act; for light vehicles other than those Article 30 of the supplementary provisions (附則) excludes, higher light vehicle tax (軽自動車税) rates apply for the time being from the fiscal year that includes the month 14 years after it.
Bonds held in a specified account as defined in Article 37-11-2, paragraph 1 of the Act on Special Measures Concerning Taxation: public and corporate bonds issued by a domestic corporation that are recorded in the book-entry transfer account register for a specified account (特定口座) or deposited in one.
源泉徴収選択口座
A specified account (特定口座) for which the resident, or non-resident with a permanent establishment in Japan, has given the head of the financial instruments business operator's office a notification choosing withholding at source (特定口座源泉徴収選択届出書) for the year, so that income tax is withheld on the gains from transfers and margin-trading settlements in it.
A specified cumulative investment account as defined in Article 37-14, paragraph 5, item 7 of the Act on Special Measures Concerning Taxation, one of the accounts kept within a tax-exempt account (非課税口座); where listed shares, etc. held in it are taken out for one of the reasons Article 37-14, paragraph 4 of that Act lists, Article 35-3-2, paragraph 2 of the supplementary provisions (附則) treats them, for the prefectural inhabitant tax (道府県民税), as transferred at their value at that time.
A general incorporated association (一般社団法人) that continues to exist under Article 40, paragraph 1 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006), has not made the registration under Article 106, paragraph 1 of that Act, and has had its authorization under Article 45 of that Act revoked under Article 131, paragraph 1 of that Act.
A general incorporated foundation (一般財団法人) that continues to exist under Article 40, paragraph 1 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006), has not made the registration under Article 106, paragraph 1 of that Act, and has had its authorization under Article 45 of that Act revoked under Article 131, paragraph 1 of that Act.
対象国内源泉所得
Covered domestic source income as defined in Article 67-16-2, paragraph 1 of the Act on Special Measures Concerning Taxation: domestic source income of an official participant (公式参加者) in the 2027 International Horticultural Expo, a foreign corporation a Ministry of Finance Order (財務省令) names or the Bureau International des Expositions (博覧会国際事務局) — income under Article 138, paragraph 1, item 1 of the Corporation Tax Act, or certain income under item 6 of that paragraph that a Cabinet Order (政令) specifies — from Expo-related work (博覧会関連業務) done from 1 April 2025 to 31 March 2028, on which no corporation tax is levied.
継続小売販売業者
A person deemed a tobacco retail seller (小売販売業者) under Article 10, paragraph 1 of the supplementary provisions (附則) of the Tobacco Business Act (Act No. 68 of 1984).
最初連結事業年度
In Article 6, paragraph 11 of the supplementary provisions (附則) of Act No. 2 of 2015, the first consolidated business year (最初連結事業年度) as Article 53, paragraph 5 of the Local Tax Act as that Act amended it defined it.
所得税法等改正法
Short name for Act No. 4 of 2022, which partially amended the Income Tax Act and other Acts.
A widow as Article 2, paragraph (1), item (xxx) of the Income Tax Act defined her before the 2020 amending law (Act No. 8 of 2020), other than one who came within Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation as that Article then stood.
旧効力単体措置法
In a table of replaced wording in Article 22 of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), this Act as it stood before Article 1 of that Act amended it, as Article 22, paragraph (1) of those supplementary provisions — the transitional rule for the special depreciation or tax credit of a specified small or medium-sized enterprise in Okinawa acquiring business innovation equipment, etc. (経営革新設備等) — keeps it in force.
適用対象事業年度
The eligible business year, as Article 42-4(8)(ii) of this Act defines it (where so stated, as applied through Article 42-4(18) or 42-4-2(2)), of a group tax sharing corporation (通算法人) referred to in Article 42-4(8)(iii): its business year for the research and development tax credit, limited to one ending on the last day of its group tax sharing parent corporation's business year.