Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
The matters a company posts online through electronic provision measures for a shareholders meeting, such as reference documents and financial statements, which a shareholder may ask to receive on paper.
The matters to be stated, or stated, in the documents to be attached to a return of corporate prefectural inhabitant tax (道府県民税) (添付書類), which a domestic corporation that is a specified corporation (特定法人) must provide to the prefectural governor electronically, through the Local Tax Joint Organization (地方税共同機構), or may instead submit on an optical disc or another medium an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
In Article 75-4, paragraphs (1) and (3), the matters to be stated, or stated, in the attached documents (添付書類) of a specified corporation's (特定法人) interim, final or amended return for corporation tax on income.
In Article 30-6, among the other matters of a prefecture's medical care plan (医療計画) under Article 30-4, paragraph (2), and the matters it sets under paragraph (3) of that Article, those relating to items (vi), (x)-2 and (xi) of paragraph (2) — securing medical care at home and other places (居宅等), securing primary care functions (かかりつけ医機能) and securing doctors — and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, which the prefecture surveys, analyses and evaluates every three years and revises its plan for where needed.
The matters that the head of a business office of a financial instruments business operator, etc. (金融商品取引業者等) must send to the competent district tax office director (所轄税務署長) under the provisions the paragraph lists, which, with that director's approval, may be sent instead to the district tax office director a Ministry of Finance Order (財務省令) sets.
申告書記載事項
The matters that must be stated in a tax return, etc. (納税申告書等) — an interim return (中間申告書), a final return, etc. (確定申告書等) or an amended return (修正申告書) for consumption tax — which a specified corporation (特定法人) must submit through the electronic data processing system under Article 46-2.
In Article 46-2, paragraphs (1) and (3), the matters to be stated in attached documents (添付書類), which a specified corporation (特定法人) must provide through the National Tax Agency's electronic data processing system (電子情報処理組織) instead.
カード代替記録事項
In Article 18-2(2), the items a card-substitute electronic record (カード代替電磁的記録) carries: the name, name reading (omitted for a foreign resident (外国人住民)), address, date of birth, sex and Individual Number (個人番号) of the holder of an Individual Number Card (個人番号カード), and the holder's photograph where the card shows one.
再交付等に関する事項
In Article 17(13), the procedures for reissuing an Individual Number Card (個人番号カード) and the other procedures that mayors of municipalities and card holders carry out concerning the card, and the matters needed for them, which a Ministry of Internal Affairs and Communications Order (総務省令) sets.
The details a company that issues share certificates must enter in its register of lost share certificates: the certificate's number, the name and address of the person who lost it, those of the registered holder, and the day of entry.
電磁的記録に記録された事項に係る事実
In Article 756, paragraph 4, a concealed or disguised fact, among those the amount was to be calculated on, that concerns matters recorded in electronic or magnetic records (電磁的記録) of documents of the prefectural tobacco tax (道府県たばこ税) kept under Article 748, paragraph 3 by wholesale sellers, etc. (卸売販売業者等) under Article 74-2, paragraph 1, or provided to them under Article 750, paragraph 1, and that gave rise to a return filed after its deadline, an amended return, a correction (更正) or a determination (決定); the substantial additional charge (重加算金) under Article 74-24 is increased by 10 percent of the amount attributable to such facts.
電磁的記録に記録された事項に係る事実
In Article 59-2, paragraph (1), a concealed or disguised fact, among those on which the tax should have been calculated, that concerns matters recorded in an electronic or magnetic record (電磁的記録) kept by the business and that gave rise to the late or amended return, correction or determination.
帳簿に記載すべき事項等に係るもの以外の事実
In Article 65, paragraph (4), the facts underlying the tax calculation that do not concern the matters the taxpayer should have entered in their books and that led to the amended return or reassessment (更正); where the penalty tax for understatement (過少申告加算税) is raised because the taxpayer did not produce those books when a tax official asked, or their entries of key matters were insufficient, the tax attributable to these facts is left out of the increase.
In Article 133-2, the part of the case records or filing records (訴訟記録等) containing what a person seeking anonymity (秘匿対象者) has notified to the court under Article 133, paragraph (2): their address or identifying information, and other information the Rules of the Supreme Court (最高裁判所規則) specify.
In the table of Article 17-2, paragraph 4 of the supplementary provisions (附則), the table in paragraph 1 of that Article, which sorts land by the fiscal year and the price that may be revised by the revision standards (修正基準) where land prices have fallen, for fixed asset tax (固定資産税) of fiscal 2025 and 2026.
The row, in the table of the Ministerial Order on Criteria (基準省令) that sets the landing criteria under Article 7, paragraph (1), item (ii) of the Immigration Control and Refugee Recognition Act, for the activities of the Entertainer (興行) status of residence in Appended Table I(2) of that Act.
A mid- to long-term resident to be issued a residence card later (後日交付中長期在留者) whose passport has had written in it, under Article 11, paragraph (2) of Ministry of Justice Order No. 43 of 2011, the number of the residence card to be issued to them.
改正前の第四十三条第一項
Article 43, paragraph (1) of the Employees' Pension Insurance Act as it stood before Article 6 of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) amended it, which provided for the average standardized monthly amount of remuneration (平均標準報酬月額).
なお効力を有する改正前確定給付企業年金法第九十一条の二第三項等の規定
In Articles 57 to 59 of the supplementary provisions (附則) of Act No. 63 of 2013, short for Article 91-2, paragraph (3) and Article 91-3, paragraph (3) of the Defined-Benefit Corporate Pension Act as they stood before that Act amended them, which Article 63, paragraphs (1) and (2) of those supplementary provisions keep in force, and under which the surviving Pension Fund Association (存続連合会) owes old-age benefits (老齢給付金).
改正前の昭和六十年改正法附則第五十九条第一項
In Article 21, paragraphs (14) and (15) of the supplementary provisions (附則) of Act No. 18 of 2000, Article 59, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 as it stood before Article 13 of Act No. 18 of 2000 amended it, which stays in force, with the wording those paragraphs give it, for calculating the amounts listed in Article 21, paragraph (1).