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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
An international driving permit (国際運転免許証) or a foreign driver's license (外国運転免許証), with which a person may drive in Japan, for one year from landing, the vehicles it covers.
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.
A business office, office or similar place in Japan of a bank, etc. (銀行等) — a bank or other deposit-taking financial institution that a Cabinet Order (政令) sets.
新株予約権
A share option (新株予約権), of a kind a Cabinet Order (政令) specifies, that a person is to be granted under a resolution under Article 238, paragraph (2) of the Companies Act (including a decision on offering matters delegated under Article 239, paragraph (1) and a board resolution under Article 240, paragraph (1)).
内部統制報告書
A report, which companies a Cabinet Order (政令) specifies (such as issuers of the securities in Article 24, paragraph (1), item (i)) among those required to submit annual securities reports (有価証券報告書) must submit to the Prime Minister with that report each business year, evaluating, as a Cabinet Office Order (内閣府令) specifies, their system for ensuring that the financial documents and other information of the company and its corporate group (企業集団) are proper.
The pensions listed in Article 35, paragraph (3) of the Income Tax Act: public pensions of kinds a Cabinet Order (政令) specifies under the schemes Article 31, items (i) and (ii) of that Act refer to; onkyu (恩給) pensions other than lump-sum ones, and pensions paid by former employers for past service; and defined-benefit corporate pensions (確定給付企業年金), less the part matching the recipient's own contributions, and similar pensions that order specifies.
特定用途石炭
In Article 90-3-3, coal that a caustic soda manufacturer burns to generate its own electricity for making caustic soda, or that a salt manufacturer under the Salt Industry Act burns to generate its own electricity for making salt by the method a Cabinet Order (政令) sets.
The compensation that a person who makes digital sound or visual recordings for private use, with devices and recording media a Cabinet Order (政令) designates, must pay the copyright owner under Article 30, paragraph (3) (including as applied by Article 102, paragraph (1)).
In Articles 41-14 and 41-15, the transactions and acquisitions listed in Article 41-14, paragraph (1): commodity futures transactions, etc. under the Commodity Derivatives Transaction Act, financial instruments futures transactions, etc. under the Financial Instruments and Exchange Act of the kinds listed there, and the acquisition of the securities listed in Article 2, paragraph (1), item (xix) of that Act.
Light oil on whose delivery light oil delivery tax (軽油引取税) is not levied under Article 144-6 because it is taken for a use set in that Article, as this Section uses the term.
課税対象金額
Under the rules on controlled foreign companies, the part of the adjusted amount (適用対象金額) of a specified or subject foreign affiliated company or corporation that a Cabinet Order (政令) attributes to the shares a resident or domestic corporation holds in it directly and indirectly, taking account of the dividend rights attached and, in Articles 40-4 and 66-6, of any substantive control relationship; it is counted as the resident's miscellaneous income or the domestic corporation's gross profits (益金).
In Article 70-6, farmland or pasture land of a kind a Cabinet Order (政令) specifies that a farming heir (農業相続人) under the inheritance tax deferral has leased out under a promotion plan for agricultural land use consolidation, etc. (農用地利用集積等促進計画), while leasing in other land under such a plan to farm in its place.
保健所を設置する市
A city that sets up its own public health center (保健所), as named by the Cabinet Order (政令) made under Article 5, paragraph (1) of the Community Health Act, whose mayor, like the prefectural governor and the mayor of a special ward (特別区), exercises the powers this Act gives over clinics and birthing centers in the city.
The sale at public auction, by tender (入札) as Article 8, paragraph (1) requires, that Article 37-2, paragraph (2) of the Immigration Control and Refugee Recognition Act allows the director of the regional immigration services bureau (地方出入国在留管理局長) to hold, after giving public notice, of retained articles (領置物件) or seized articles (差押物件) that have rotted or deteriorated or are likely to, depositing the proceeds with an official depository (供託).
Short name for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
免税対象物品
Goods, other than consumables and other goods a Ministry of Finance Order (財務省令) excludes, that members of the United States armed forces, etc. (合衆国軍隊の構成員等) buy from a navy exchange, etc. (海軍販売所等), by a method a Cabinet Order (政令) sets, in order to take them out of Japan; Article 86-2 exempts from consumption tax (消費税) a business operator's transfer of such goods to the navy exchange, etc.
Interest and similar income (利子等, as in Article 23, paragraph (1) of the Income Tax Act) on public and corporate bonds issued outside Japan — other than foreign-currency bonds (外貨建公社債) — or on beneficial interests in bond investment trusts (公社債投資信託) or publicly offered bond-based investment trusts (公募公社債等運用投資信託), paid outside Japan and due to be received on or after 1 January 2016.
The office or similar place of a financial institution, trust business, financial instruments business operator or registered financial institution of a kind a Cabinet Order (政令) specifies, where people with disabilities and certain others place savings whose interest is tax-exempt.
年金保険者
The payer of an old-age or similar pension benefit (老齢等年金給付) — the old-age basic pension (老齢基礎年金) under the National Pension Act and the other pensions for old age, retirement, disability or death that a Cabinet Order (政令) names — whom, under special collection (特別徴収), a municipality has collect a primary insured person's long-term care insurance premiums and pay them over.
Assets qualifying as management improvement equipment, etc. (経営力向上設備等) under Article 17, paragraph (3) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — limited to those a Ministry of Finance Order (財務省令) sets — that are listed in the business's certified management improvement plan (経営力向上計画) and are of a scale a Cabinet Order (政令) sets.