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Terms
指定都市
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
An officer or employee of a financial instruments business operator, etc. who, whatever their title, carries out for it the acts listed in Article 64, paragraph (1), such as soliciting purchases and sales of securities or derivatives transactions; each must be registered in the register of sales representatives.
The grades of disability in Article 47, paragraph (2): grade 1, grade 2 and grade 3, from the most severe, with the state of disability for each set by Cabinet Order (政令).
型式検定
The examination, by a registered agency for type examinations (登録型式検定機関), of the type (型式) of machinery or other equipment listed in Appended Table 4 and specified by Cabinet Order (政令), which its manufacturer or importer, or its foreign manufacturer, must or may undergo (Article 44-2, paragraphs (1) and (2)); a type passes only if the machinery's structure and the facilities for making and inspecting it meet standards set by a Ministry of Health, Labour and Welfare Order (厚生労働省令).
In Article 41-19-3, a house of a kind a Cabinet Order (政令) sets that a specified individual (特定個人) owns and lives in — the house on which the renovation work earning the income tax credits is done.
代替資産
An asset of the same kind as, or otherwise replacing, a corporation's asset transferred through an expropriation, purchase, replotting disposition, rights conversion, acquisition or extinguishment (収用等), as a Cabinet Order (政令) specifies, acquired with all or part of the compensation, consideration or settlement money in the business year of that event, as used in Articles 64 to 65.
In Article 10-5, buildings and their attached facilities and structures, of the size a Cabinet Order (政令) sets, that are specified business facilities (特定業務施設) set out in a certified plan for developing specified business facilities in a regional vitality improvement area (地方活力向上地域等特定業務施設整備計画), acquired or built by an individual.
A skill training course under Article 14 or Article 61, paragraph (1), given by a person registered with the Director of the Prefectural Labour Bureau (都道府県労働局長), whose completion qualifies a person to be appointed an operations supervisor (作業主任者) or to do work such as operating a crane; given for each category in Appended Table 18 as classroom or practical instruction.
In the section on collecting the municipal inhabitant tax (市町村民税) from pensions, a taxpayer who received public pensions, etc. (公的年金等) in the previous year and who, on the first day of the fiscal year, is 65 or over and receiving old-age, etc. pension benefits (老齢等年金給付 — old-age pensions under the National Pension Act or the Employees' Pension Insurance Act and similar ones a Cabinet Order (政令) sets), other than persons a Cabinet Order sets, such as those from whom special collection would be extremely difficult.
In Article 55, the resource development business corporations, resource development investment corporations, resource exploration business corporations and resource exploration investment corporations listed in Article 55(1), whose shares, etc. a domestic corporation acquires and holds against losses on them.
違反行為
In Article 174-3, a series of purchases and sales of securities, etc. (有価証券売買等), or applications for or entrustments of them, in breach of Article 159, paragraph (3).
第二号被保険者
A person insured under Employees' Pension Insurance (厚生年金保険) (Article 7, paragraph (1), item (ii)).
変更報告書
The report on the changed particulars that a person required to submit a statement of large-volume holdings (大量保有報告書) must submit to the Prime Minister when, after becoming a large-volume holder (大量保有者), its holding ratio of share certificates, etc. (株券等保有割合) rises or falls by one percentage point or more — other than where the total number of share certificates, etc. it holds is unchanged — or another material change a Cabinet Order (政令) specifies occurs.
The amount of gift tax whose payment is deferred under the grace period (納税猶予分の贈与税額), less any part already attributed to property for which the deferral has partly ended under the article.
The business office or other office of a financial institution (金融機関) or financial instruments business operator (金融商品取引業者) of a kind a Cabinet Order (政令) specifies, at which a worker (勤労者) places workers' property accumulation housing or pension savings (財産形成住宅貯蓄) for the tax exemption of Articles 4-2 and 4-3.
A head of household (世帯主) aged 65 or over who is insured under national health insurance (国民健康保険) and liable to national health insurance tax (国民健康保険税) and who, on the first day of the fiscal year, receives old-age, etc. pension benefits (老齢等年金給付 — old-age, disability or survivors' pensions under the National Pension Act or the Employees' Pension Insurance Act and similar pensions a Cabinet Order (政令) sets), other than one from whom special collection (特別徴収) would be extremely difficult because of a disaster or other special circumstances, or another a Cabinet Order sets.
商品関連市場デリバティブ取引
A market derivatives transaction (市場デリバティブ取引) on the commodities listed in Article 2, paragraph (24), item (iii)-3, or on financial indicators limited to their prices and figures calculated from them.
航空機
In Articles 90-8-2 and 90-8-3, an aircraft as defined in Article 2, item (i) of the Aviation Fuel Tax Act, other than a foreign-going aircraft (外国往来機) under Article 7 of that Act that is not used for paid domestic transport.
内部取引
In Article 66-4-3, an internal dealing as defined in Article 138, paragraph (1), item (i) of the Corporation Tax Act between a foreign corporation's head office, etc. (本店等) and its permanent establishment in Japan.
A sale or purchase of assets, provision of services or other transaction between a corporation and its foreign affiliate (国外関連者), other than — where the foreign affiliate has a permanent establishment (恒久的施設) — transactions a Cabinet Order (政令) specifies as relating to its domestic source income under Article 141, item (i)(a) of the Corporation Tax Act.