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Terms
石油等の残留物
Petroleum coke, petroleum asphalt and other residues of petroleum or bituminous oils listed under heading 27.13 of the Appended Table of the Customs Tariff Act.
準法定事務処理者
A national body, a corporation listed in Appended Table I, a municipal mayor or other municipal body, or a governor or other body of a prefecture other than the notifying prefecture (通知都道府県), that a Ministry of Internal Affairs and Communications Order (総務省令) names as handling the quasi-statutory work (準法定事務) the Order specifies.
A person registered by the Minister of Health, Labour and Welfare to carry out individual examinations (個別検定) of machinery or other equipment listed in Appended Table 3 and specified by Cabinet Order (政令).
A person registered by the Minister of Health, Labour and Welfare to carry out type examinations (型式検定) of machinery or other equipment listed in Appended Table 4 and specified by Cabinet Order (政令).
In Article 17, the federation of agricultural cooperatives (農業協同組合連合会) submitting the application under Article 51-5, paragraph (2) of the Order for Enforcement of the Income Tax Act.
The business set out, for each kind of specified business operator (特定事業者), in the middle column of the appended table (別表) — for banks and the other financial businesses of Article 2, paragraph (2), items (i) to (xxxviii), business relating to finance and other business a Cabinet Order (政令) specifies; for the other operators, the business named in their row, such as, for real estate brokers, real estate brokerage relating to the sale of building lots or buildings or agency or intermediation in it.
Petroleum and bituminous oils and their preparations listed under headings 2710.12, 2710.19 and 2710.20 of the Appended Table of the Customs Tariff Act, other than crude oil (粗油) under 2710.19-1-(3) or 2710.20-1-(4) on which petroleum and coal tax has been paid.
A contract document for the transfer of real property listed in column 1 of item 1 of Appended Table 1 of the Stamp Tax Act (印紙税法), including one document that is also another kind of contract under that item; Article 91 sets lower stamp tax (印紙税) rates for those made from 1 April 2014 to 31 March 2027 that state a contract amount over 100,000 yen.
建設工事請負契約書
In Article 91(2) and Article 91-2(1), a contract document for work listed in item 2 of Appended Table 1 of the Stamp Tax Act (印紙税法), made between 1 April 2014 and 31 March 2027 under a contract for construction work as defined in Article 2(1) of the Construction Business Act (建設業法).
In Article 28, paragraphs (1) and (2), the status of residence defined in Article 2-2, paragraph (1) of the Immigration Control and Refugee Recognition Act: the status under which a foreign national (外国人) stays in Japan, obtained with their permission to land or on its later change.
特定収入
In Article 60, paragraph (4), income of the State or a local government (where it runs a business in a special account), a corporation listed in Appended Table 3, a public interest trust trustee (公益信託受託事業者) or an association or foundation without legal personality (人格のない社団等) other than consideration for transfers, etc. of assets (資産の譲渡等), apart from income a Cabinet Order (政令) excludes; where it is more than slight, as that Order sets, the tax on purchases attributed to it is taken out of the tax they may deduct.
In Article 40, paragraphs (7), (8), (9) and (12), public interest work as defined in Article 2, paragraph (1), item (ii) of the Act on Public Interest Trusts.
ウイスキー等
The liquors listed in Article 87-3, paragraph 1, each identified by a heading of the tariff schedule (別表) of the Customs Tariff Act (関税定率法), that a person entering Japan carries in or has sent separately, and for which that Article sets flat liquor tax (酒税) rates per kilolitre.
A contract document concerning a loan for consumption (消費貸借), of the kind listed under 3 in the column of document descriptions for item 1 of Appended Table 1 to the Stamp Tax Act.
A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.
課税賃貸用
In Article 35-2, use of a residential rental building (居住用賃貸建物) for leasing other than the leasing of housing listed in item 13 of Appended Table 2 (別表第二), which is non-taxable.
In Article 12(5), the district court (地方裁判所) for the place where the high court (高等裁判所) sits whose district covers the plaintiff's general venue (普通裁判籍); Article 12(4) lets an action for the revocation of an administrative disposition (取消訴訟) against the State, an incorporated administrative agency (独立行政法人) as defined in Article 2(1) of the Act on General Rules for Incorporated Administrative Agencies, or a juridical person listed in the Appended Table (別表) be filed there as well.
特定非営利活動法人
A specified nonprofit corporation as defined in Article 2, paragraph 2 of the Act on Promotion of Specified Non-profit Activities; donations to one connected with its specified non-profit activities (特定非営利活動) that the local government's by-law (条例) names as furthering residents' welfare, other than donations bringing the donor a special benefit, count among the donations deductible from the inhabitant tax's income levy (所得割).
非課税資産の譲渡等
In Article 31, paragraph (1), a transfer, etc. of assets (資産の譲渡等) that Article 6, paragraph (1) makes non-taxable: one listed in Appended Table 2 (別表第二).
In Article 31(1), a person listed in Article 58(1) of the Act on the Protection of Personal Information — a corporation listed in Appended Table 2 of that Act, or a local incorporated administrative agency (地方独立行政法人) whose purpose is certain kinds of work — that Article 125(2) of that Act treats as an incorporated administrative agency, etc. (独立行政法人等) or a local incorporated administrative agency.