Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 23, paragraph (1) of the Corporation Tax Act as this paragraph reads it, the trust corporation, as defined in Article 4-3 of that Act, of a special investment trust (特定投資信託) that meets the conditions in Article 68-3-3, paragraph (1), item (ii), sub-items (b) and (c).
剰余金の配当等の額
In Articles 23-2 and 39-2, the dividends of surplus and other amounts listed in Article 23, paragraph (1), item (i) that a domestic corporation receives from a foreign subsidiary (外国子会社) — a foreign corporation in which it holds 25 percent or more of the issued shares or capital contributions and that meets the other requirements a Cabinet Order (政令) sets.
In Article 41-19-3, durability improvement renovation work (耐久性向上改修工事等) on a home an individual owns whose standard cost, less any subsidy, exceeds 500,000 yen, done on a house that is a residential house (居住用家屋), and meeting the other requirements a Cabinet Order (政令) sets — the work that, done together with seismic retrofitting or heat insulation work, earns a 10 percent income tax credit.
For a domestic corporation described in Article 66-6, paragraph (1), the share of the partially applicable amount for a financial subsidiary, etc. (金融子会社等部分適用対象金額) of a partially covered foreign affiliated company that is a foreign financial subsidiary, etc. (外国金融子会社等) — the amount built from the income listed in paragraph (10), such as profit on capital held beyond what its home country's law requires, rents, royalties, gains on intangible assets and abnormal income — that corresponds, as a Cabinet Order (政令) sets, to the shares, etc. the corporation holds directly and indirectly, the rights to dividends they carry, and any relationship of substantive control (実質支配関係); it is counted in the corporation's gross profits (益金) as revenue.
For a domestic corporation that is a specially related shareholder, etc. (特殊関係株主等), the share of the partially applicable amount for a financial affiliated corporation (金融関係法人部分適用対象金額) of a partially covered foreign affiliated corporation that is a foreign financial affiliated corporation (外国金融関係法人) — the amount built from the income listed in paragraph (10), such as profit on capital held beyond what its home country's law requires, rents, royalties, gains on intangible assets and abnormal income — that corresponds, as a Cabinet Order (政令) sets, to the shares, etc. the corporation holds directly and indirectly, taking into account the rights to dividends they carry; it is counted in the corporation's gross profits (益金) as revenue.
再試験
A test the public safety commission (公安委員会) gives a target novice driver (基準該当初心運転者) to check whether they have the ability needed to drive the vehicles their license covers safely, except for the persons the items of Article 100-2, paragraph (1) exclude.
Machinery and equipment, tools, furniture and fixtures, buildings, building fixtures, structures and software making up production equipment that are specified productivity-improving equipment, etc. (特定生産性向上設備等) under Article 2(20) of the Act on Strengthening Industrial Competitiveness confirmed between the day Act No. 29 of 2026 comes into effect and 31 March 2029, of the size a Cabinet Order (政令) sets.
From Article 89 on, other than in Article 89-2, a notification under Article 88, paragraphs (1) to (3) of an employer's plan to install or move machinery or other equipment of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies or alter its main structural parts, or to start construction or other work of a kind that Order specifies.
Short name, used in this Ministerial Order (省令) from Article 11 on, for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
The information a Cabinet Order (政令) specifies as needed to apply for a registration, such as the details identifying the real property, the applicant's name and the purpose of the registration, which the applicant must provide to the registry office (登記所) online or in writing.
既存住宅
A house that has been used since it was built and that meets the earthquake-resistance standards (耐震基準) a Cabinet Order (政令) sets, as a Cabinet Order specifies.
特定新株予約権
In Article 29-2, a share option (新株予約権) given under a grant resolution, by contract with the company, to a director, executive officer or employee (or their heir) or to a specified engaged person (特定従事者), whose contract contains the requirements listed in Article 29-2(1) — such as exercise only within the set period, an annual exercise price of no more than 12 million yen, an exercise price not below the share's value at the time of the contract, and no transfer of the option.
A solicitation with a view to delivering existing securities for professional investors (特定投資家向け有価証券) that is not made through a financial instruments business operator, etc. on entrustment to professional investors, etc. (特定投資家等) — other than one made to the State, the Bank of Japan or qualified institutional investors and others a Cabinet Order (政令) specifies; the issuer must have notified the Prime Minister before it can be made.
譲渡所得の基因となる不動産等の貸付け
Setting up a superficies right (地上権) or right of lease (賃借権) for owning a building or structure, or another act under a contract that lets another person — for a nonresident, including the nonresident's place of business, etc. (事業場等) — use land for a long time, of a kind a Cabinet Order (政令) specifies; it is treated as a transfer of the land.
The period during which the government adjusts the amounts of insurance benefits (保険給付) because, when it draws up the current budget status and projections report (財政の現況及び見通し), the finances of Employees' Pension Insurance are not expected to stay in balance over the period subject to budget balancing (財政均衡期間) while the reserves (積立金) needed are kept; a Cabinet Order (政令) sets the fiscal year it starts (Article 34).
公開買付者等
In Article 167 and Article 167-2, paragraph (2), a person that makes a tender offer, etc. (公開買付け等).
The document a target company (対象者) — the issuer of the share certificates, etc. (株券等) sought in a tender offer (公開買付け) — must submit to the Prime Minister within the period a Cabinet Order (政令) sets after the public notice starting the tender offer, stating its opinion on the offer and the other matters a Cabinet Office Order (内閣府令) specifies.
A bank or other financial institution with a business office in Japan, of a kind a Cabinet Order (政令) specifies; the Income Tax Act provisions listed in Article 8, paragraph (1) do not apply to the interest and distributions listed in that paragraph that it receives.
The Prime Minister's order under Article 8, paragraph (1) that a business operator pay into the national treasury an administrative monetary penalty (課徴金) for an act subject to administrative monetary penalty (課徴金対象行為), in principle 3% of its sales of the goods or services concerned during the period subject to administrative monetary penalty (課徴金対象期間).
特定継続的役務提供契約
A contract under which a service provider undertakes to provide specified continuous services (特定継続的役務) for longer than the period a Cabinet Order (政令) sets for each such service, and the other party undertakes in return to pay more than the amount a Cabinet Order sets.