Search

税務書類（ぜいむしょるい）

In Article 124, a return, application, notification, statement or other document submitted to a tax office director or other authority under the national tax laws, which must carry the submitter's name, address and individual or corporate number (番号).

共用部分（きょうようぶぶん）

A common element (共用部分) as defined in Article 2, paragraph 4 of the Act on Building Unit Ownership: a part of a building other than its exclusive parts (専有部分), an attachment to the building not belonging to an exclusive part, or an annex building made a common element by the rules (規約) under Article 4, paragraph 2 of that Act.

旧入管法（きゅうにゅうかんほう）

The Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) as it stood before Article 7 of the supplementary provisions (附則) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) amended it.

原委託者（げんいたくしゃ）

The original entrustor (原委託者) as defined in Article 224 of the Act on the Securitization of Assets, here of a specific purpose trust (特定目的信託).

番号利用法（ばんごうりようほう）

Short name for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013), used in Articles 3-2 and 3-3 of this Cabinet Order (政令) and in the supplementary provisions (附則) of Cabinet Order No. 301 of 2015.

番号利用法（ばんごうりようほう）

Short name, in Articles 8 and 9 of this Cabinet Order (政令), for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

番号利用法（ばんごうりようほう）

Short name, used in this Order (命令) from Article 2 on, for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

麻薬特例法（まやくとくれいほう）

Short name, from Article 1 on, for the Act Concerning Special Provisions for the Narcotics and Psychotropics Control Act, etc. and Other Matters for the Prevention of Activities Encouraging Illicit Conducts and Other Activities Involving Controlled Substances through International Cooperation (Act No. 94 of 1991).

信託受益権（しんたくじゅえきけん）

In Article 21-4, the right to receive the benefits of a trust that a specified person with a disability (特定障害者) acquires when property is placed in trust, at a trustee's office in Japan, under a support trust contract for a specified person with a disability (特定障害者扶養信託契約) naming that person as beneficiary.

公的年金等（こうてきねんきんとう）

In Article 41-16-2, paragraphs (3) and (4), a public pension or retirement package as Article 203-2 of the Income Tax Act refers to it — one defined in Article 35, paragraph (3) of that Act — paid to a resident.

投資信託法（とうししんたくほう）

Short name for the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), used in Article 68-3-3, paragraph (1).

改正法施行日（かいせいほうしこうび）

9 July 2012, the day the 2009 Act (Act No. 79 of 2009) amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan came into effect.

改正法施行日（かいせいほうしこうび）

9 July 2012, the day the 2009 Act (Act No. 79 of 2009) amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan came into effect.

電子決済手段（でんしけっさいしゅだん）

Any of these: property value (財産的価値) recorded electronically as a currency-denominated asset (通貨建資産) that can be used to pay unspecified persons for goods or services, can be bought from and sold to unspecified persons, and can be transferred by an electronic data processing system, other than securities, electronically recorded monetary claims, prepaid payment instruments and the like a Cabinet Office Order (内閣府令) sets; property value that can be exchanged with unspecified persons for such value and transferred the same way; specified trust beneficial interests (特定信託受益権); and anything a Cabinet Office Order sets as equivalent to these.

居住用不動産（きょじゅうようふどうさん）

In Article 21-6, land or a right over land, or a house, in Japan that is used only as a home; a person given it, or money to buy it, by a spouse of 20 or more years' marriage may, on the conditions that Article sets, deduct up to 20 million yen from the taxable value (課税価格) of gift tax.

共同利用施設（きょうどうりようしせつ）

In Article 44-3, paragraph (1), a jointly used facility of a size a Cabinet Order (政令) sets, under a promotion plan certified under Article 56-3, paragraph (1) of the Act on Coordination and Improvement of Environmental Health Industry.

労働者派遣法（ろうどうしゃはけんほう）

Short name this Act uses for the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985).

旧外国人登録法（きゅうがいこくじんとうろくほう）

The Alien Registration Act (外国人登録法) as it stood before Article 4 of the 2009 amending law (Act No. 79 of 2009) abolished it.

特定公的年金等（とくていこうてきねんきんとう）

In Article 41-3-9, the public pensions and similar payments (公的年金等, as Article 35(3) of the Income Tax Act defines them) of the kinds a Cabinet Order (政令) specifies, from whose first payment on or after 1 June 2024 the special pension credit (年金特別控除額) is taken off the income tax withheld.

公的個人認証法（こうてきこじんにんしょうほう）

In Article 18-2 and Article 38-8(1), the short name for the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002).