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Expenses shared between a nonresident's business through its permanent establishment in Japan and its other business, allocated to the permanent establishment as a Cabinet Order (政令) sets under Article 165, paragraph (2), item (ii); they can be deducted only if the documents behind the allocation are kept.
Short name, in Article 40-3, paragraph (1), item (ii), for Ministry of Health, Labour and Welfare Order No. 157 of 2007, the Ministerial Order (省令) setting the standards for carrying out specific health checkups (特定健康診査) and specific health guidance (特定保健指導).
The working conditions, specified by a Ministry of Health, Labour and Welfare Order (厚生労働省令), that an employer must make clear to a part-time or fixed-term worker it hires, other than those the Order specifies under Article 15, paragraph (1) of the Labor Standards Act.
In Article 66-13(1) and (15), a corporation filing a blue return (青色申告書) that a Ministry of Finance Order (財務省令) sets as one carrying on specified business activities (特定事業活動) jointly with new business pioneers (新事業開拓事業者) under the Act on Strengthening Industrial Competitiveness (産業競争力強化法).
関係派遣先
In Article 23-2, a person able to control in substance the management of a staffing provider (派遣元事業主), or another person a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies as having a special relationship with it; the share of the provider's dispatch working hours that goes to such clients must be 80 percent or less.
A vessel other than an ocean-going vessel (外航船舶) that mainly navigates in ocean areas (遠洋区域) and that an Order of the Ministry of Internal Affairs and Communications (総務省令) sets as comparable to an ocean-going vessel; Article 349-3, paragraph 4 sets its fixed assets tax (固定資産税) base at one quarter of its value.
In Article 93, the financial statements (財務諸表) of the Organization for Technical Intern Training (外国人技能実習機構), together with its business report, report on the settlement of accounts and the auditors' (監事) written opinions, which it must keep at each office for public inspection for the period an order of the competent ministry (主務省令) sets.
The image data (画像情報) of a written notification, application or other document (届書等) that a designated mayor (指定市町村長) receives, which the mayor creates and sends to the Minister of Justice over the computer system linking their computers (電子情報処理組織).
Property acquired by inheritance or bequest that was outside the area where the Inheritance Tax Act was in force on 15 August 1945, and other property a Ministry of Finance Order (財務省令) specifies.
In Article 160, paragraphs (3) and (4), the benefits for medical treatment under Article 52, item (i) and the other insurance benefits a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, whose cost for each prefecture's branch-insured persons (支部被保険者) is one basis for setting that prefecture's insurance premium rate (都道府県単位保険料率).
The total of the time a covered worker (対象労働者) doing covered work (対象業務) was present at the workplace — less any time other than working hours, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, that the committee (委員会) under Article 41-2, paragraph (1) resolves to leave out — and the time the worker worked away from the workplace, which the employer is to keep track of, as the committee's resolution provides, to look after the worker's health.
光ディスク等
An optical disc or other recording medium of a kind a Ministry of Internal Affairs and Communications Order (総務省令) sets, on which the particulars of a salary payment report (給与支払報告書) are recorded and submitted instead of on paper, as Article 317-6 uses the term.
Attached equipment of a house (家屋の附帯設備), including the parts of the house belonging to it and others an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, that someone other than the owner fitted for use in that person's business and that became the owner's by being joined to the house; where it is an asset the fitter can use in its business, the municipality may charge fixed asset tax (固定資産税) on the fitter as its owner, treating the parts belonging to the house as assets other than a house.
An optical disc or another recording medium of a kind a Ministry of Finance Order (財務省令) specifies, used to submit the required information instead of on paper.
In Article 55-11, a public assistance recipient (被保護者) found to be among those a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, such as one who, in the light of their situation, is quite likely to no longer need public assistance in future.
A specified oceangoing ship as Article 39-2(2)(ii) of the Marine Transportation Act defines it, listed in a certified plan for securing oceangoing ships (認定外航船舶確保等計画) under Article 39-5 of that Act.
Ordinary property (普通財産) of the State under Article 9(2) of the Act on Special Measures concerning National Property that is certified, as a Ministry of Finance Order (財務省令) sets, to be land, etc. under that paragraph, and which the owner of adjoining land exchanges for that land.
Time off from part of the working day that a staff member of an agency engaged in administrative execution (行政執行法人) may take, with the agency head's approval, to care for a family member requiring caregiving (要介護家族) — no more than two hours a day, within three consecutive years for each continuing spell of need (Article 61, paragraphs 30 and 31).
特殊電気工事
Electrical work (電気工事) on electric facilities for private use (自家用電気工作物) of a special kind that a Ministry of Economy, Trade and Industry Order (経済産業省令) specifies, in which only a qualified special electrical worker (特種電気工事資格者) holding a certificate for that kind of work may take part, other than tasks that Order exempts as posing no safety problem.
A project, under Article 115-45, paragraph (1), item (i), (a), that gives insured persons requiring support at home and others a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies (居宅要支援被保険者等) support with daily life at home, to prevent the need for long-term care, over a period and under standards that Order sets.