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事業協同組合等
In Article 16, paragraph (2), a business cooperative (事業協同組合), a federation of cooperatives or another cooperative or federation set up under a special Act that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, or a general incorporated association (一般社団法人) with small and medium-sized employers (中小事業主) as direct or indirect members that meets requirements such an Order sets.
In Article 23, paragraph (1), item (ii) and Article 24, paragraph (1), item (iv), a distribution of money by an investment corporation under Article 137 of the Act on Investment Trusts and Investment Corporations that goes with a reduction in its total contributions, etc., of a kind a Ministry of Finance Order (財務省令) sets; it is left out of the distributions Article 23 counts as dividends received.
In Article 61-5, paragraphs (1) and (2), a transaction based on a foreign exchange futures contract, etc. (先物外国為替契約等) where Article 61-8, paragraph (2) applies, and other transactions a Ministry of Finance Order (財務省令) specifies.
耐震改修証明書
In Article 41-19-2, the document by the head of the local government where the home is, or another person a Ministry of Finance Order (財務省令) names, certifying that the home underwent the seismic retrofit (住宅耐震改修) and other matters that Order sets, together with other documents it names, which must be attached to the final return to claim the credit.
In Article 19, item (viii), the administrative organs (行政機関), local governments (地方公共団体), incorporated administrative agencies, etc. (独立行政法人等) and other persons handling administrative work that are listed in the upper column of the Appended Table (別表), including the handlers of quasi-statutory work (準法定事務処理者).
創業高年齢者等
In Article 10-2, paragraph (2), item (i), an elderly person (高年齢者) who starts a new business, and others a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, with whom the employer makes a contract for that business, other than an employment contract, under which the employer pays them.
The estimated remuneration adjustment rate: for an insurer, its expected total standard remuneration (標準報酬総額の見込額) for the fiscal year divided by its expected number of participants (加入者), divided in turn by the combined expected total standard remuneration of all insurers of employee insurance, etc. (被用者保険等保険者) divided by their expected total number of participants, each as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides; Article 34, paragraphs (4) and (6) use it.
The fixed remuneration adjustment rate: for an insurer, its total standard remuneration (標準報酬総額) for the fiscal year before last divided by its number of participants (加入者), divided in turn by the combined total standard remuneration of all insurers of employee insurance, etc. (被用者保険等保険者) divided by their total number of participants, each as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides; Article 35, paragraphs (4) and (6) use it.
居宅サービス計画
A plan, drawn up at the request of a person requiring long-term care living at home (居宅要介護者) as part of in-home long-term care support (居宅介護支援), that sets out the kinds and content of the designated in-home services (指定居宅サービス), community-based services and other health, medical or welfare services they will use, who will provide them and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, with regard to their physical and mental condition, their circumstances and their own and their family's wishes.
In Article 70, paragraph (2), item (vi)-3, a person a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies as one that, through owning shares or otherwise, effectively controls the business of an applicant that is a corporation, or has a significant influence on it.
In Article 115-48, paragraph (2), an insured person certified as needing long-term care (要介護被保険者) or another insured person a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, about whose proper support, and the support system they need to live independently in the community, the meeting set up under that Article (会議) holds discussions.
In Article 38-7, the information that a pharmacist may provide electronically under Article 12-2, paragraph (3) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities after dispensing a prescription, and other information a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, which the Minister of Health, Labour and Welfare may survey and analyse to grasp the supply and demand of specified pharmaceuticals (特定医薬品).
有価証券の空売り
In Article 61-4, the short selling of securities defined in Article 61-2, paragraph (21): selling securities one does not hold and settling by later buying back securities of the same issue, or another transaction a Ministry of Finance Order (財務省令) specifies, other than a margin transaction (信用取引) or a when issued transaction (発行日取引).
In Article 55-5, paragraph (1), item (i) and Article 55-6, an educational or training facility (教育訓練施設) that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, taking into account the content of its education and training and other circumstances.
A document the payer of interest on a specified private foreign bond (特定民間国外債) prepares from the interest recipient information (利子受領者情報) it was notified, stating the matters about those entitled to the interest that a Ministry of Finance Order (財務省令) sets, and files with the tax office.
Land or rights to land held at the taxation date (課税時期) by a business cooperative, a minor business cooperative (事業協同小組合) or a federation made up only of such cooperatives, acquired with an upgrading loan (高度化資金貸付け) for an upgrading project (高度化事業) or by instalment purchase from certain business of the former environment corporation (環境事業団), whose loan or instalments are not yet fully repaid, and which a Ministry of Finance Order (財務省令) treats as planned to be transferred to members; it is exempt from land value tax (地価税).
準法定事務処理者
A person that an order of the competent ministries (主務省令) names as handling quasi-statutory work (準法定事務) comparable to the work listed in the Appended Table (別表).
In Article 115-45, paragraph (1), item (i), (c) and (d), a project giving 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 of a kind that Order specifies for living independently in the community, under standards that Order sets, where it is found effective when given together with preventive long-term care service business, community-based preventive long-term care service business, or category 1 home-visit or day service projects.
The figure that each prefecture works out every fiscal year, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, showing the standard level of the insurance premium rate (保険料率) for each municipality in the prefecture.
A document from a registered housing performance evaluation body (登録住宅性能評価機関) or another person a Ministry of Finance Order (財務省令) specifies, certifying that the renovation work Article 41-19-3 covers — for elderly persons, insulation, multi-generation living, durability with earthquake-resistance or insulation work, or child-rearing — was done on the home, together with other documents a Ministry of Finance Order specifies; it must be attached to the final return.