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Machinery and equipment, tools, furniture and fixtures, and building fixtures listed as business continuity enhancement equipment in a business continuity enhancement plan certified under the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc., including those acquired or made in improving or moving such equipment, and limited to the size a Cabinet Order (政令) sets.
Money or other assets handed over, for example, when certain investment trusts or trusts issuing beneficiary certificates end or are partly cancelled, to whose recipients the notice duties of this Article apply.
特定揮発油等
In Article 90-5, gasoline listed in Article 90-4(1)(ii), or kerosene or light oil listed in Article 90-4(1)(iii), made in Japan from crude oil, etc. on which petroleum and coal tax has been paid, which a manufacturer of petrochemical products uses as raw material with the tax office's approval.
個人情報ファイル簿
In Chapter V, the register that an administrative organ's head or administrative entity (行政機関の長等) must prepare and publish of the personal information files (個人情報ファイル) its entity holds, stating for each the matters listed in Article 74, paragraph (1), items (i) to (vii), (ix) and (x), such as the file's name and purpose of use, and other matters a Cabinet Order (政令) sets.
Short name, used in this Ministerial Order (省令) from Article 2, paragraph (2) on, for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
A mutual aid association (共済組合) organised under an Act (法律); in Article 8, paragraph (5) of the supplementary provisions (附則) of Act No. 34 of 1985, one that existed on 31 March 1986.
The period, whose starting fiscal year a Cabinet Order (政令) sets, during which the government adjusts the amounts of pensions because the national pension's finances are not expected to stay in balance over the financial equilibrium period (財政均衡期間) (Article 16-2).
In Article 48-2, payment in kind (物納), under paragraph (1), of the tax amount eligible for specified payment in kind (特定物納対象税額) by a person already granted deferred payment (延納) of inheritance tax, where it has become hard to pay in cash even on deferred payment terms changed under Article 39, paragraph (30).
In Articles 33 and 33-2, a bank, a cooperative financial institution (協同組織金融機関) or another financial institution a Cabinet Order (政令) specifies; such institutions may not carry on securities-related business (有価証券関連業) or investment management business (投資運用業), with the exceptions those Articles set out.
The mutual aid associations organised under Acts (法律), the Federation of National Public Service Personnel Mutual Aid Associations (国家公務員共済組合連合会), the National Federation of Mutual Aid Associations for Municipal Personnel (全国市町村職員共済組合連合会), the Pension Fund Association for Local Government Officials (地方公務員共済組合連合会) and the Promotion and Mutual Aid Corporation for Private Schools of Japan (日本私立学校振興・共済事業団), which Article 3, paragraph (2) allows to carry out part of the national pension work.
In Article 60, the business listed for each kind of corporation in the table of Article 60(1) (such as a certified corporation under the Act on Special Measures for the Promotion and Development of Okinawa) carried on within the area the table gives, including related business outside that area that a Cabinet Order (政令) specifies.
The crude oil, petroleum products and gaseous hydrocarbons that Article 90-4, paragraph (1) lists: light crude oil taken together with gaseous hydrocarbons, and certain gasoline, kerosene and gas oil, used to make petrochemical products (石油化学製品) a Cabinet Order (政令) sets; heavy oil and crude oil for agriculture, forestry and fisheries; and liquefied petroleum gas and other gaseous hydrocarbons used to make ammonia, olefin hydrocarbons or maleic anhydride.
Premiums or contributions paid under an old life insurance contract, etc. (旧生命保険契約等), other than old individual pension insurance premiums (旧個人年金保険料) and others a Cabinet Order (政令) specifies, which count toward the life insurance premium deduction from income within set limits.
An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).
Premiums or contributions under an old life insurance policy as defined in Article 76, other than old individual pension insurance premiums and others a Cabinet Order (政令) specifies, which can be deducted from income within set limits.
業務執行者等
In Article 5-2, the person who executes the business of a partnership under a partnership contract (組合契約), or the trustee of a trust, through which a nonresident or foreign corporation receives interest on book-entry national or local government bonds.
An aftermarket device (後付装置) of a kind a Cabinet Order (政令) specifies as being used in large numbers mainly as an aftermarket device.
In Article 167, share certificates, etc. (株券等) as defined in Article 27-2, paragraph (1) that are listed on a financial instruments exchange (金融商品取引所), or are over-the-counter traded securities (店頭売買有価証券) or tradable securities (取扱有価証券).
少額減価償却資産
A depreciable asset costing at least 100,000 yen but less than 400,000 yen that a small or medium-sized business filing a blue return (青色申告書) — among individuals, or among corporations including agricultural cooperatives and similar bodies, those a Cabinet Order (政令) sets — acquired, made or built between 1 April 2006 and 31 March 2029 and put to use in its business, other than assets under other special depreciation rules and others the Order excludes.
The electronic or magnetic record (電磁的記録) on a shipment of tax-exempt liquor (免税対象酒類) from a tax-free liquor shop (輸出酒類販売場), of a kind a Cabinet Order (政令) specifies, that the liquor manufacturer running the shop must provide to the Commissioner of the National Tax Agency (国税庁長官) together with the purchase record information (購入記録情報) under Article 8, paragraph 2 of the Consumption Tax Act, and that the Commissioner passes on to the director-general of the customs house (税関長).