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As Article 61(5) defines it, the business year (ending on the last day of the business year of its group tax sharing parent corporation (通算親法人)) for which a domestic corporation applied Article 61(1).
In Article 42-11, the business listed in Article 2(2)(ii)(a) or (b) of the Comprehensive Special Zones Act (総合特別区域法) that a designated corporation (指定法人) carries on.
A plan of a designated corporation (指定法人), of a kind a Ministry of Finance Order (財務省令) sets, that conforms to the certified international strategic comprehensive special zone plan under Article 15, paragraph (1) of the Comprehensive Special Zones Act for its zone and lists the machinery, equipment, buildings and structures that Article 42-11 covers.
In Article 42-10, the business year that includes the day the corporation first puts never-used specified machinery, etc. (特定機械装置等) named in its implementation plan to use in its specified business (特定事業), other than a business year that includes the day it dissolves, unless by merger, and business years in liquidation.
The certification by the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) under Article 21, paragraph (1) or Article 24, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction of a plan for an urban renaissance project, given between 1 April 2007 and 31 March 2029, including one treated as given under Article 25, paragraph (1) of the National Strategic Special Zones Act.
Another group tax sharing corporation (通算法人) that is a covered domestic corporation (対象内国法人) under Article 61 and has a group tax sharing full controlling interest with the corporation at the end of its covered business year, as used in Article 61, paragraphs 3 and 4.
医療保険者
The Japan Health Insurance Association (全国健康保険協会), a health insurance society (健康保険組合), a prefecture (都道府県) or a municipality (市町村), including a special ward (特別区), a National Health Insurance Society (国民健康保険組合), a mutual aid association (共済組合) or the Promotion and Mutual Aid Corporation for Private Schools of Japan (日本私立学校振興・共済事業団), that provides medical benefits under the medical insurance Acts (医療保険各法).
特定新規株式
In Article 41-18-4(1), the shares set for each kind of specified new small and medium-sized company (特定新規中小会社) in the items of that paragraph, which an individual acquires by paying in when they are issued.
認定区域計画
A certified zone plan as defined in Article 11, paragraph (1) of the National Strategic Special Zones Act, which names a corporation as the body carrying out a specified project (特定事業) in a national strategic special zone (国家戦略特別区域).
税額控除限度額
The amount a tax credit provision of this Act calculates — a set percentage of, for example, the cost of qualifying assets, research expenses, donations or an increase in wages — for deduction from an individual's income tax or from a corporation's corporation tax before adjustment (調整前法人税額), as that provision sets out.
市町村基本計画
The basic plan a municipality (市町村, including Tokyo's special wards (特別区)) must try to set, in line with the basic policy (基本方針) and taking the prefectural basic plan (都道府県基本計画) into account, for carrying out measures to prevent spousal violence (配偶者からの暴力) and protect victims (被害者) in its area.
In Article 41-18-4(1), a stock company of one of the kinds the paragraph lists — a specified new small or medium-sized enterprise (特定新規中小企業者) under Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. of the kind a Ministry of Finance Order (財務省令) sets, a domestic company less than five years old meeting set requirements, a designated company under Article 37-13(1)(iii), a company under Article 27-5 of the National Strategic Special Zones Act, or a company doing business under Article 16 of the Local Revitalization Act (地域再生法) — in whose newly issued shares an individual invests.
The period from the date set in Article 1, item (i) of the supplementary provisions (附則) of the National Strategic Special Zones Act to 31 March 2028 within which the implementing corporation (実施法人) must acquire, make or build the specified machinery, etc. (特定機械装置等) in a National Strategic Special Zone for Article 42-10.
寄附金活用可能額
The total of the first-category donations (第一号寄附金) a prefecture or municipality receives in its designation period (指定対象期間), less the cost of soliciting them as the Minister for Internal Affairs and Communications sets it; for the designation it must be at least 60 percent of that total.
In Article 41, paragraph (34), items (i) and (iii), a person who could no longer live in their former house because of a disaster, where the house is in a municipality, including a special ward, to which the Act on Support for Reconstructing Livelihoods of Disaster Victims was applied for that disaster.
A donation to a prefecture, municipality or special ward (都道府県等), other than one that brings the donor a special benefit, made to one that the Minister for Internal Affairs and Communications (総務大臣) designates under Article 37-2, paragraph 2 or Article 314-7, paragraph 2 as meeting the standards on soliciting donations properly and on their use and, where it gives return gifts (返礼品等), on those gifts.
平成二十七年度対象者
In Article 41-8(1), a person recorded in the basic resident register under the Residential Basic Book Act (住民基本台帳法) on 1 January 2015, or treated alike by a Ministry of Finance Order (財務省令), who was not charged the fiscal 2015 municipal inhabitant tax (市町村民税) or was exempted from it by municipal ordinance — other than a dependant of someone who was charged it and others the Order excludes.
平成二十八年度対象者
In Article 41-8(1), a person recorded in the basic resident register under the Residential Basic Book Act (住民基本台帳法) on 1 January 2016, or treated alike by a Ministry of Finance Order (財務省令), who was not charged the fiscal 2016 municipal inhabitant tax (市町村民税) or was exempted from it by municipal ordinance — other than a dependant of someone who was charged it and others the Order excludes.
In Article 93 of the supplementary provisions (附則) of Act No. 4 of 2017, the issuance, etc. of a motor vehicle inspection certificate as defined in Article 2, paragraph (1), item (ii) of the Motor Vehicle Tonnage Tax Act.
同法第二条第一項第二号に規定する自動車検査証の交付等
市町村
A city, town or village (市町村) or a special ward (特別区), as several sets of supplementary provisions (附則) define the word for their own provisions.