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労働者の健康管理等
Workers' health care and the other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, which an employer must have the industrial physician (産業医) it appoints carry out at each workplace of the size Cabinet Order (政令) sets (Article 13, paragraph (1)).
A financial instruments business operator (金融商品取引業者) or a financial institution (金融機関) of a kind a Cabinet Order (政令) specifies, with which the stock company arranges beforehand for the shares issued on the exercise of the stock options to be recorded in book-entry accounts, deposited or held in trust.
Listed shares and similar securities (上場株式等) of the kinds in Article 37-14, paragraph (1), item (ii)(a) and (b) that meet the requirements a Cabinet Order (政令) sets as promoting individuals' asset building when bought regularly and continuously — the only kind a cumulative investment account (累積投資勘定) under a tax-exempt cumulative investment contract (非課税累積投資契約) may take in.
基準該当初心運転者
A holder of a semi-mid-sized motor vehicle, standard motor vehicle, large motorcycle, standard motorcycle or motorized bicycle license who, during the novice driver period (初心運転者期間), has broken this Act, an order under it or a disposition under it in driving the vehicles that license covers, in a way that meets the standard a Cabinet Order (政令) sets for that license.
In Article 53, paragraph 24, the corporation tax refunded under Article 80 or 144-13 of the Corporation Tax Act because deductible expenses exceeded gross revenue of a corporation merged into the taxpayer in a qualified merger (適格合併), or of a wholly controlled company whose residual assets have been fixed (被合併法人等), for business years beginning within ten years before the merger or that fixing, which meets the requirements a Cabinet Order (政令) sets and has not already been deducted under paragraph 23; paragraph 24 then has the taxpayer deduct it under paragraph 23 as that paragraph provides for each kind of corporation.
The old-age, etc. pension benefit (老齢等年金給付) out of which national health insurance tax (国民健康保険税) is collected by special collection (特別徴収); where an insured person subject to special collection (特別徴収対象被保険者) receives two or more, the one chosen as a Cabinet Order (政令) provides (Article 718-2, paragraph 2).
耐久性向上改修標準的費用額
In Article 41-19-3, the amount a Cabinet Order (政令) sets as the standard cost of durability improvement renovation work, etc. (耐久性向上改修工事等) done together with a seismic retrofit of a home (住宅耐震改修), less any subsidies, etc. received for its cost; it must exceed 500,000 yen, and with the standard cost of seismic retrofit it forms the base, up to 2.5 million yen, for a credit of 10 percent.
都道府県知事保存附票本人確認情報
Family register supplement identity confirmation information (附票本人確認情報) that a prefectural governor has recorded on magnetic disk from municipal mayors' notices and still keeps within the retention period set by Cabinet Order (政令).
売却
A sale by a special-case facility occupant (特例施設占有者), under Article 20, paragraph (1) or (2), of property in its custody (保管物件), in the cases those paragraphs allow; the word has this meaning in Article 20 and Article 21, paragraph (1).
Short name, in Chapter IV-4 of this Act (the special provisions on foreign residents), for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
Short name, in Article 2 and Article 48, paragraph (1) of this Act, for the Immigration Control and Refugee Recognition Act (Cabinet Order (政令) No. 319 of 1951).
A business in the construction industry or in another industry Cabinet Order (政令) specifies.
取締役等
A director, executive officer or employee of the stock company whose resolution granted share options (付与決議), or of a corporation in which that company directly or indirectly holds more than half of the voting shares or capital or that is linked to it in another way a Cabinet Order (政令) sets — other than large shareholders (大口株主) and individuals specially related to them.
In Article 31 and Article 104-10-4, paragraph (3), the National Diet Library and the libraries and other facilities set by Cabinet Order (政令) whose purpose is to make books, records and other materials available for public use.
In Article 31-4, paragraph (3), Article 33-3, paragraph (2), item (iii) and Article 44-3, a corporation or other organization that holds a majority of the voting rights of all the shareholders, etc. of a financial instruments business operator (金融商品取引業者), or otherwise meets the requirements a Cabinet Order (政令) sets for being closely related to it.
Track or electric line facilities (線路設備 or 電路設備), other than those covered by Article 349-3, paragraph 1, laid when a railway business operator (鉄道事業者) or tramway operator (軌道経営者) newly builds or improves a railway or tramway bridge, or builds a tunnel, because a project a Cabinet Order (政令) specifies on a river or other public waters a Cabinet Order specifies requires it; dedicated railways (専用鉄道) are not counted.
The retirement pension under Article 74, item (i) of the National Public Officers Mutual Aid Association Act and other public pensions a Cabinet Order (政令) specifies, treated separately in working out the tax withheld from public pensions.
保証委託契約
A contract in which a real estate broker (宅地建物取引業者) asks a bank or other institution (銀行等) to guarantee jointly and severally (連帯して保証) the broker's obligation to refund earnest money (手付金等) it has received from a buyer, if that obligation arises; it is one of the measures Article 41 requires before a broker may receive such money.
In Article 8, the electronic or magnetic record (電磁的記録) of a tax-free sale under paragraph (1), of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) that made the sale must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).
特定寄附信託
In Article 4-5, a trust set up under a specified donation trust contract (特定寄附信託契約), on whose interest and distributions income tax is not charged.