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Terms
A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.
Interest and dividends of the kinds listed in Article 9-3-2, paragraph 1 and specified by Cabinet Order (政令) — such as those on listed shares, distributions of publicly offered investment trusts and interest on specified public and corporate bonds — paid in Japan, other than distributions to which Article 9-4-2, paragraph 1 applies, on which the payment handler withholds income tax under Article 9-3-2.
The inspection under Article 41, paragraph (2) by a registered agency for performance inspections (登録性能検査機関), which a person must undergo to renew the period for which the inspection certificate (検査証) of specified machinery (特定機械等) is valid.
The practical training referred to in Article 75, paragraph (3), given by a person registered with the Director of the Prefectural Labour Bureau (都道府県労働局長) for each category in Appended Table 17, completion of which within the past year can exempt a person from all or part of a licensing examination's written or practical test.
再評価率
The rate, set in each item of the Appended Table (別表) for the class of beneficiary it lists, by which each month's standard monthly remuneration (標準報酬月額) and standard bonus amount (標準賞与額) is multiplied to work out the average standardized amount of remuneration (平均標準報酬額) on which an employees' old-age pension is based, as Article 43, paragraph (1) provides.
The laws and regulations on labor and social insurance listed in Appended Table 1 (別表第一), on which a labor and social security attorney's (社会保険労務士) work rests: the Acts listed there, some only in part — labor Acts such as the Labor Standards Act and social insurance Acts such as the Health Insurance Act and the National Pension Act — the orders made under them, and the Administrative Complaint Review Act as far as it concerns appeals under them.
Natural gas classified under heading 2711.11 of the Appended Table of the Customs Tariff Act, or coal, that a power generation business operator under Article 2, paragraph (1), item (xv) of the Electricity Business Act uses to generate electricity at a site in Okinawa Prefecture.
The specific personal information (特定個人情報) that an order of the competent ministries (主務省令) specifies as needed to handle specified work using Individual Numbers (特定個人番号利用事務).
検査員
A person who carries out post-manufacturing inspections (製造時等検査) for a registered agency for design reviews and post-manufacturing inspections (登録設計審査等機関), limited to one whose knowledge and experience meet one of the conditions in Appended Table 6, item (i).
A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.
A body listed in the Appended Table (別表), or the Minister of Justice (法務大臣), that an order of the competent ministries (主務省令) names as holding a specific personal information file (特定個人情報ファイル) recording the Specific Personal Information for Use (利用特定個人情報), including anyone a law or regulation (法令) charges with all or part of the work of using or providing that information; under Article 19, item (viii), the side that provides the information.
石油アスファルト等
Petroleum coke listed under headings 2713.11 and 2713.12, and petroleum asphalt listed under heading 2713.20, of the Appended Table of the Customs Tariff Act.
A body listed in the Appended Table (別表) that an order of the competent ministries (主務省令) names as handling specified work using Individual Numbers (特定個人番号利用事務), including anyone a law or regulation (法令) charges with all or part of that work; under Article 19, item (viii), the side that asks for the information.
課税済みの原油等
Crude oil, or the crude oils listed in heading 2710.19-1-(3) or 2710.20-1-(4) of the Appended Table of the Customs Tariff Act, on which petroleum and coal tax (石油石炭税) has been paid.
Dividends of surplus or dividends of profits on shares issued outside Japan (including preferred equity (優先出資) under Article 2, paragraph (5) of the Act on the Securitization of Assets) that are dividends and similar income (配当等) under Article 24, paragraph (1) of the Income Tax Act, paid outside Japan and due to be received on or after 1 April 1988.
特定揮発油等
In Article 90-5, gasoline listed in Article 90-4(1)(ii), or kerosene or light oil listed in Article 90-4(1)(iii), made in Japan from crude oil, etc. on which petroleum and coal tax has been paid, which a manufacturer of petrochemical products uses as raw material with the tax office's approval.
受領者
A body given identity confirmation information (本人確認情報) under the provisions Article 30-28, paragraph (1) lists — a municipal mayor or other municipal body, a prefectural governor or other prefectural body, a national body or corporation listed in Appended Table I, or a handler of quasi-statutory work (準法定事務処理者) — or the Digital Agency, given resident record codes (住民票コード) under Article 30-9-2.
審査員
A person who carries out design reviews (設計審査) for a registered agency for design reviews and post-manufacturing inspections (登録設計審査等機関), limited to one whose knowledge and experience meet one of the conditions in Appended Table 4-2, item (i).
Permission under Article 19, paragraph (2) of the Immigration Control and Refugee Recognition Act for a person residing with a status of residence in Appended Table I to run an income-earning business or do paid work outside the activities of that status, to the extent it does not hinder them.