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Terms
An extension, rebuilding or other work a Cabinet Order (政令) specifies on a house the individual owns, including replacing or installing equipment that works as one with the house at the same time.
An offer to sell securities already issued, or a solicitation of offers to buy them, other than one that counts as an act similar to a solicitation for acquisition (取得勧誘類似行為) or one a Cabinet Office Order (内閣府令) excludes.
特定元方事業者
A principal employer (元方事業者) whose business is in the construction industry or in another industry Cabinet Order (政令) specifies.
Premiums or contributions paid under a nursing care or medical insurance policy for cover that pays out when, for example, the insured is hospitalised and pays medical expenses, which can be deducted from income within set limits.
As Article 60(4)(i) defines it, the amounts a Cabinet Order (政令) specifies as the deficit before group tax sharing (通算前欠損金額) as defined in Article 64-5(1) of the Corporation Tax Act — a deficit computed before the group's income is shared and before certain other adjustments — of the group tax sharing corporation and its fellow group corporations, computed as if corporation tax were charged only on income from their specified business, etc. (特定事業等).
Land or rights over land (宅地等) used, just before the inheritance began, for the business or residence of the decedent or of relatives who shared a livelihood with the decedent, that is the site of a building or structure a Ministry of Finance Order (財務省令) specifies and is of the kind a Cabinet Order (政令) specifies, limited to specified business land, specified residential land, specified family-company business land and rental business land.
The farmers' old-age pension under Article 18, item (i) of the Act on the Farmers Pension Fund, Independent Administrative Agency, and other public pensions a Cabinet Order (政令) specifies, treated separately in working out the tax withheld from public pensions.
任意電子開示手続
In Chapter 2-4, the filing procedures under Article 4, paragraph (6) (including as Article 23-8, paragraph (4) applies it) and Article 27-5, item (ii), and other procedures a Cabinet Order (政令) specifies, including submitting the documents that must accompany them, whose filers' devices the electronic data processing system for disclosure (開示用電子情報処理組織) connects to the Cabinet Office (内閣府) computer.
The domestic source income (国内源泉所得) of a nonresident with a permanent establishment in Japan listed in Article 164, paragraph (1), item (i), (a): income attributable to the permanent establishment (Article 161, paragraph (1), item (i)) and profits distributed under a partnership contract (組合契約) from a business carried on through a permanent establishment (Article 161, paragraph (1), item (iv)).
組合契約に基づく利益
In Article 89, the profit listed in Article 161, paragraph (1), item (iv) of the Income Tax Act: profit from a business carried on through a permanent establishment (恒久的施設) under a partnership contract (組合契約) of Article 667, paragraph (1) of the Civil Code, or a similar contract a Cabinet Order (政令) specifies, that a partner receives as a distribution under that contract, of the kinds a Cabinet Order specifies.
疑わしい取引に関する情報
The matters reported in suspicious transaction reports (疑わしい取引の届出) and in notifications under Article 109, paragraph (1) of the Act on Development of Specified Integrated Resort Districts, information provided by foreign authorities whose duties correspond to those of the National Public Safety Commission (国家公安委員会) under Articles 8, 13 and 14, and the results of organizing or analysing them.
Interest and similar income (利子等, as in Article 23, paragraph (1) of the Income Tax Act) on public and corporate bonds issued outside Japan — other than foreign-currency bonds (外貨建公社債) — or on beneficial interests in bond investment trusts (公社債投資信託), paid outside Japan and due to be received on or after 1 January 2016, other than the kinds listed in Article 3, paragraph (1), items (i) and (ii).
Pensions paid for old age under the Employees' Pension Insurance Act (Act No. 115 of 1954) and other old-age or retirement benefits a Cabinet Order (政令) specifies; a person who can receive them is not a category 1 insured person (第一号被保険者).
鉱物
A mineral that a Cabinet Order (政令) specifies as one whose stable supply it is especially necessary to secure; a mining corporation filing blue returns may set aside a reserve for exploration (探鉱準備金) under Article 58 for new mineral deposit exploration expenses (新鉱床探鉱費) on it.
Producing things by using a technical secret (技術上の秘密) of the kind Article 5-2, paragraph (1) covers, one concerning production methods or other information a Cabinet Order (政令) specifies, or any other act a Cabinet Order specifies as clearly showing that the secret was used.
Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act, other than general interest (一般利子等) under Article 3, paragraph (1) and others a Cabinet Order (政令) sets.
指定都市
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
In Article 61-11, the corporation to which a domestic corporation transferred a transfer gain or loss adjustment asset (譲渡損益調整資産) whose gain or loss on transfer was deferred under paragraph (1) of that Article.
The matters stated in an application for a confirmation of tax exemption for minors (未成年者非課税適用確認書) filed with a financial instruments business operator, etc. — together with the applicant's individual number (個人番号) where the applicant has already notified it — which the business office passes on to its tax office.
現価相当額
An amount equal to the present value of the pension for an early leaver's (中途脱退者) membership period in a National Pension Fund (国民年金基金), which the fund may ask the National Pension Fund Association (国民年金基金連合会) to accept (Article 137-17).