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Terms

family register supplement identity confirmation information retained by the Agency

機構保存附票本人確認情報(きこうほぞんふひょうほんにんかくにんじょうほう)

Family register supplement identity confirmation information (附票本人確認情報) that the Japan Agency for Local Authority Information Systems (機構) has recorded on magnetic disk from prefectural governors' notices and still keeps within the retention period set by Cabinet Order (政令).

insurance monies, etc.

保険金等(ほけんきんとう)

In Articles 47 to 49, insurance money, mutual aid money or damages, of a kind a Cabinet Order (政令) sets, that a domestic corporation receives for the loss of or damage to a fixed asset it owns (所有固定資産).

cash settlement, etc.

差金等決済(さきんとうけっさい)

In Article 41-14 and Article 41-15, the settlement, or the exercise, abandonment or transfer, that Article 41-14(1) sets for each kind of futures transaction (先物取引) it lists — commodity derivatives, financial instruments derivatives, and the acquisition of covered warrants and similar securities — whose income is taxed separately at 15 percent.

tax-exempt liquor

免税対象酒類(めんぜいたいしょうしゅるい)

Liquor of the kinds a Cabinet Order (政令) specifies that a person eligible for tax-free purchase (免税購入対象者) buys for export, by a method a Cabinet Order sets, from a tax-free liquor shop (輸出酒類販売場) run by a liquor manufacturer; Article 87-6 exempts the liquor tax (酒税) on shipping it out of the shop where the buyer obtains the confirmation of the director-general of the customs house (税関長) for its export within 90 days of buying it.

identity confirmation information retained by the Agency

機構保存本人確認情報(きこうほぞんほんにんかくにんじょうほう)

Identity confirmation information (本人確認情報) that the Japan Agency for Local Authority Information Systems (機構) has recorded on magnetic disk from prefectural governors' notices and still keeps within the retention period set by Cabinet Order (政令).

covered renovation work for multi-generational cohabitation, etc.

対象多世帯同居改修工事等(たいしょうたせたいどうきょかいしゅうこうじとう)

In Article 41-19-3, renovation work for multi-generational cohabitation (多世帯同居改修工事等) 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 earns a 10 percent income tax credit.

covered renovation work to make a home suitable for elderly persons, etc.

対象高齢者等居住改修工事等(たいしょうこうれいしゃとうきょじゅうかいしゅうこうじとう)

In Article 41-19-3, renovation work to make a home suitable for elderly persons and others (高齢者等居住改修工事等) that a specified individual (特定個人) — someone aged 50 or over, certified as needing care or support, or with a disability, or living with a relative who is 65 or over, so certified or disabled — does on a home they own, 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.

quasi-farmland

準農地(じゅんのうち)

Land, lying with the farmland and grazing land in an area designated as an agricultural land use zone (農用地区域) under Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions, that a Cabinet Order (政令) specifies as equivalent to farmland or grazing land.

violator

違反者(いはんしゃ)

In Article 174-3, a person who, in breach of Article 159, paragraph (3), carried out a series of purchases and sales of securities, etc. (有価証券売買等), or applied for or entrusted them.

related goods

関連商品(かんれんしょうひん)

Goods that a Cabinet Order (政令) designates as goods a service recipient or purchaser (特定継続的役務提供受領者等) needs to buy for the provision of specified continuous services (特定継続的役務) by the service provider or seller.

childcare leave

育児休業等(いくじきゅうぎょうとう)

Childcare leave (育児休業) as defined in Article 2, item (i) of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members, leave taken under the measures equivalent to its childcare leave system referred to in Article 23, paragraph (2) and Article 24, paragraph (1) (in the part on its item (ii)) of that Act, and childcare leave under the laws and regulations a Cabinet Order (政令) specifies.

pension insurer

年金保険者(ねんきんほけんしゃ)

The payer of the old-age or similar pension benefit (老齢等年金給付) of an insured person subject to special collection (特別徴収対象被保険者), whom a municipality (市町村) collecting national health insurance tax (国民健康保険税) by special collection (特別徴収) must make the special collection agent (特別徴収義務者) to collect that tax.

listed investment corporation, etc.

上場投資法人等(じょうじょうとうしほうじんとう)

In Article 166, a listed company, etc. (上場会社等) that is an investment corporation (投資法人) as defined in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations.

covered child-rearing renovation work, etc.

対象子育て対応改修工事等(たいしょうこそだてたいおうかいしゅうこうじとう)

In Article 41-19-3, child-rearing renovation work (子育て対応改修工事等) on a home owned by an individual eligible under Article 41(9), 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 earns a 10 percent income tax credit.

replacement asset

買換資産(かいかえしさん)

In Articles 36-2 and 36-3, a house in Japan for the individual's own residence, or land or a right over land for its site, of a kind a Cabinet Order (政令) specifies, that an individual acquires within the period Article 36-2(1) sets in place of a transferred long-held residence (譲渡資産).

date of control

支配日(しはいび)

In Article 57-2, the day a domestic corporation came under a specified controlling interest (特定支配関係) of another person — that person holding more than 50 percent of its issued shares or capital contributions, or another relationship a Cabinet Order (政令) specifies; Article 57-2 looks at what the corporation does in the five years after it.

decedent

被相続人(ひそうぞくにん)

The individual, of a kind a Cabinet Order (政令) specifies, who held forest land or standing timber (山林) in an area covered by a specified forest management plan (特定森林経営計画), from whom a forestry management heir (林業経営相続人) acquires it by inheritance or bequest under Article 70-6-6.

sales contract for specified rights

特定権利販売契約(とくていけんりはんばいけいやく)

A contract under which a seller sells, for more than an amount a Cabinet Order (政令) sets, a right to receive specified continuous services (特定継続的役務) for longer than the period a Cabinet Order sets for those services.

covered seismic retrofitting of a house

対象住宅耐震改修(たいしょうじゅうたくたいしんかいしゅう)

In Article 41-19-3, seismic retrofitting of a house (住宅耐震改修) whose standard cost for seismic retrofitting 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 — counted with durability improvement work for the income tax credit in Article 41-19-3(4).

partially taxable amount

部分課税対象金額(ぶぶんかぜいたいしょうきんがく)

For a domestic corporation described in Article 66-6, paragraph (1), the share of the partially applicable amount (部分適用対象金額) of a partially covered foreign affiliated company (部分対象外国関係会社) that is not a foreign financial subsidiary, etc. (外国金融子会社等) — the amount built from its dividends, interest, gains on securities, derivatives and foreign exchange, rents, royalties and the other kinds of specified income (特定所得の金額) listed in paragraph (8) — 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.