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Terms

delivered money, etc.

交付金銭等(こうふきんせんとう)

Money or other assets of kinds a Cabinet Order (政令) specifies that a corporation hands over to its shareholders (株主等) in the events Article 25, paragraph (1) of the Income Tax Act lists — such as a merger, a return of capital or the corporation acquiring its own shares — other than the part treated as a dividend, together with other money that order specifies, as Article 224-3, paragraph (3) of that Act describes them.

disaster-damaged motor vehicle

被災自動車(ひさいじどうしゃ)

A motor vehicle, within the meaning of Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles, that was issued a motor vehicle inspection certificate (自動車検査証) and that a Cabinet Order (政令) specifies as destroyed or dismantled because of a natural disaster before the certificate's period of validity ran out; part of the motor vehicle tonnage tax (自動車重量税) paid on it is refunded to its owner.

specified inspection

特定自主検査(とくていじしゅけんさ)

Those of the periodic voluntary inspections an employer must carry out on boilers and other machinery Cabinet Order (政令) specifies (Article 45, paragraph (1)) that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies; they must be done by a qualified employer or worker, or by a registered inspection agency (検査業者).

acquired corporation, etc.

被合併法人等(ひがっぺいほうじんとう)

In Article 62-8, the acquired corporation (被合併法人), splitting corporation (分割法人) or corporation making a capital contribution in kind (現物出資法人), or another corporation a Cabinet Order (政令) sets, from which the domestic corporation receives assets or liabilities by a non-qualified merger, etc. (非適格合併等).

person in charge of handling payment

支払の取扱者(しはらいのとりあつかいしゃ)

A person in Japan who handles the payment, of the kind a Cabinet Order (政令) sets, through whom the interest, distributions or dividends the Article deals with are paid or delivered to the recipient.

standard cost amount

標準的費用額(ひょうじゅんてきひようがく)

In Article 41-19-3, paragraphs (1), (8) and (10), the amount a Cabinet Order (政令) sets as the standard cost of renovation work for the elderly and others (高齢者等居住改修工事等), less any subsidy received for that work.

priority sale housing

優先分譲住宅(ゆうせんぶんじょうじゅうたく)

In Article 71-7, paragraph (2), the housing built by a superior housing construction business operator (優良住宅建設事業者) that is sold to the people whose land was bought for the project and others a Cabinet Order (政令) sets.

return of refund claim

還付請求申告書(かんぷせいきゅうしんこくしょ)

A tax return filed to obtain a refund, of a kind specified by Cabinet Order (政令).

long-term large-scale construction

長期大規模工事(ちょうきだいきぼこうじ)

Long-term large-scale construction as defined in Article 66, paragraph (1) of the Income Tax Act or Article 63, paragraph (1) of the Corporation Tax Act: construction, manufacturing or software development work lasting a year or more from its start to the delivery date the contract sets, of a large scale and meeting other requirements a Cabinet Order (政令) sets.

industrial promotion machinery, etc.

産業振興機械等(さんぎょうしんこうきかいとう)

The machinery and equipment, buildings and their attached facilities, and structures making up equipment acquired for a business listed in the table of the paragraph and used for it in the district the table names, other than those acquired by a lease transaction that does not transfer ownership (所有権移転外リース取引).

local government, etc.

地方公共団体等(ちほうこうきょうだんたいとう)

In Articles 106-3, 106-14 and 106-17, a local government (地方公共団体) or another person a Cabinet Order (政令) specifies, which may, with the Prime Minister's authorization, acquire or hold voting rights in an incorporated financial instruments exchange from the holding threshold (保有基準割合) up to 50 percent of all shareholders' voting rights.

registered agency for individual examinations

登録個別検定機関(とうろくこべつけんていきかん)

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).

registered agency for type examinations

登録型式検定機関(とうろくかたしきけんていきかん)

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).

asset-building pension savings

財産形成年金貯蓄(ざいさんけいせいねんきんちょちく)

In Article 4-3, deposits or savings, jointly managed trusts (合同運用信託), securities, or insurance premiums or life mutual aid premiums of kinds a Cabinet Order (政令) specifies, made by a worker under a worker's asset-building pension savings contract (勤労者財産形成年金貯蓄契約) under the Workers' Property Accumulation Promotion Act.

premium payment verification organisation

保険料納付確認団体(ほけんりょうのうふかくにんだんたい)

In Article 109-3, an organisation whose members are insured persons in the same trade or line of work, or a similar organisation of a kind a Cabinet Order (政令) specifies, that the Minister of Health, Labour and Welfare designates on its application as able to check properly, for its members, whether their premiums are in arrears.

specified restricted shares

特定譲渡制限付株式(とくていじょうとせいげんつきかぶしき)

In Article 54, paragraphs (1) and (3), shares (including capital contributions) subject to restrictions on transfer or other conditions, of a kind a Cabinet Order (政令) specifies (譲渡制限付株式), given to an individual for services provided to a domestic corporation in exchange for the individual's claim for those services, or otherwise in substance as consideration for them.

specified shares of directors, etc.

取締役等の特定株式(とりしまりやくとうのとくていかぶしき)

Specified shares (特定株式) — shares acquired under the share option rule of Article 29-2, paragraph (1) and kept under its custody arrangements — that an individual acquired by inheritance or bequest from the person who used the rule, other than shares acquired by exercising specified share options given to specified workers (特定従事者) and others a Cabinet Order (政令) sets.

amount of short-term capital gains

短期譲渡所得の金額(たんきじょうとしょとくのきんがく)

The amount of capital gains (譲渡所得) for the year from an individual's transfers of land, etc. or buildings, etc. held for five years or less as of 1 January of that year (including some acquired during it), calculated without the special capital gain deduction and after deducting, up to that amount, any loss arising in calculating long-term capital gains (長期譲渡所得).

Pension Payment Subject to Special Collection

特別徴収対象年金給付(とくべつちょうしゅうたいしょうねんきんきゅうふ)

An old-age or similar pension benefit (老齢等年金給付) notified for a primary insured person subject to special collection under Article 134, paragraphs (1) to (6), through which premiums are collected by special collection; where there are two or more, premiums are collected through one of them, as a Cabinet Order (政令) provides.

standard cost of renovation for multi-generation living

多世帯同居改修標準的費用額(たせたいどうきょかいしゅうひょうじゅんてきひようがく)

The amount a Cabinet Order (政令) sets as the standard cost of renovation work for living with several generations (多世帯同居改修工事等) on the individual's home, less any subsidies or similar payments received for that work.