Search

当初法人（とうしょほうじん）

A public interest corporation, etc. (公益法人等) that received a gift or bequest approved under Article 40, paragraph (1) (特定贈与等), then had its public interest authorization (公益認定) revoked under Article 29, paragraph (1) or (2) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations for a reason that does not itself allow that approval to be revoked, and is now a specified general corporation (特定一般法人).

特定処分（とくていしょぶん）

In Article 40(8), the revocation of a public interest certification (公益認定) under Article 29(1) or (2) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations, other than a revocation whose grounds also allow the approval under Article 40(1) to be cancelled.

特定買換資産（とくていかいかえしさん）

An asset that a public interest corporation, etc. (公益法人等) acquires with the whole proceeds of transferring property it received by gift or bequest and has been managing in a way a Cabinet Order (政令) sets, where before the transfer it filed with the Commissioner of the National Tax Agency, through its tax office, a document stating how it manages the property and other matters a Ministry of Finance Order (財務省令) sets.

期限延長（きげんえんちょう）

An extension of a payment deadline under Article 11 of the Act on General Rules for National Taxes, which lets the tax authorities extend deadlines when a disaster or other unavoidable reason prevents payment.

再調査の請求人等（さいちょうさのせいきゅうにんとう）

In Article 105, a person who has asked the tax authority that made a disposition to look at it again (再調査の請求), or who has asked the Commissioner of the National Tax Agency (国税庁長官) under Article 75 to review a disposition that office made, either of whom may apply for collection of the tax to be postponed or the delinquency procedure (滞納処分) halted while the appeal is pending.

特定プラットフォーム事業者（とくていぷらっとふぉーむじぎょうしゃ）

A specified platform operator as defined in Article 15-2, paragraph 1 of the Consumption Tax Act: a business operator providing a digital platform whom the Commissioner of the National Tax Agency (国税庁長官) has designated under paragraph 2 of that Article; where a foreign business operator's (国外事業者) telecommunications services (電気通信利用役務の提供) in Japan, other than those for businesses, are supplied through such a platform and paid for through that operator, the operator is treated, for the local consumption tax (地方消費税), as having supplied them.

連結親法人（れんけつおやほうじん）

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

連結子法人（れんけつこほうじん）

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 subsidiary corporation as defined in Article 2(2)(x)-5 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7 of the Corporation Tax Act: a domestic corporation wholly controlled by a consolidated parent corporation (連結親法人) that, together with it, 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 with the parent as the taxpayer under the consolidated tax payment system (連結納税).

同項第十号の五に規定する連結子法人

連結親法人（れんけつおやほうじん）

A consolidated parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax as the taxpayer for itself and the other domestic corporations it wholly controls.

旧法人税法第二条第十二号の六の七に規定する連結親法人

連結法人（れんけつほうじん）

In Article 96(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated corporation as defined in Article 2(2)(x)-6 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-2 of the Corporation Tax Act: the consolidated parent corporation (連結親法人), or a consolidated subsidiary corporation (連結子法人) in a consolidated full controlling interest (連結完全支配関係) with it, 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六に規定する連結法人

特定医療法人（とくていいりょうほうじん）

A medical corporation (医療法人) referred to in Article 67-2, paragraph 1 of the Act on Special Measures Concerning Taxation that holds the approval under that paragraph.

租税特別措置法第六十七条の二第一項の承認を受けている同項に規定する医療法人

登録国外事業者（とうろくこくがいじぎょうしゃ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, a foreign business operator (国外事業者) registered with the Commissioner of the National Tax Agency (国税庁長官) under Article 39, paragraph (1) of the supplementary provisions of Act No. 9 of 2015 — a registration open to a foreign business operator not exempt from paying consumption tax that provided, or intended to provide, electronic services (電気通信利用役務の提供) other than those for businesses; one so registered on 1 September 2023 that had not filed a notice asking to cancel the registration is treated as registered as a qualified invoice issuer (適格請求書発行事業者) on 1 October 2023.

所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者

連結子法人（れんけつこほうじん）

A consolidated subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

同条第十二号の七に規定する連結子法人

連結親法人（れんけつおやほうじん）

A consolidated parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

所得税法等改正法第二条の規定による改正後の法人税法（昭和四十年法律第三十四号。以下この項及び附則第十五条第十項において「新法人税法」という。）第二条第十二号の六の七に規定する連結親法人

連結子法人（れんけつこほうじん）

A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.

旧承認（きゅうしょうにん）

In Article 29, paragraph (4) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-5, paragraph (3) of the Corporation Tax Act as it stood before that Act to stop paying tax as a consolidated group, including one given under the former rules kept by Article 16, paragraph (3) of those supplementary provisions; for five years after it, the corporation is treated as one listed in Article 64-9, paragraph (1), item (iii).

取りやめの承認の場合（とりやめのしょうにんのばあい）

The case where a corporation received the approval under Article 4-5, paragraph (3) of the Corporation Tax Act as it stood before Act No. 8 of 2020 (旧法人税法), including approval given under the earlier rules that Article 16, paragraph (3) of that Act's supplementary provisions (附則) keeps.

取りやめの承認の場合（とりやめのしょうにんのばあい）

The case where a corporation received the approval under Article 4-5, paragraph (3) of the Corporation Tax Act as it stood before Act No. 8 of 2020 (旧法人税法), including approval given under the earlier rules that Article 16, paragraph (3) of that Act's supplementary provisions (附則) keeps.

連結子法人（れんけつこほうじん）

A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.