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Terms
子育て対応改修標準的費用額
The amount a Cabinet Order (政令) sets as the standard cost of renovation work to suit child-rearing (子育て対応改修工事等) on the home of a specially covered individual (特例対象個人), less any subsidies or similar payments received for that work.
石油アスファルト等製造業者
A person who manufactures petroleum asphalt, etc. (石油アスファルト等) — petroleum coke and petroleum asphalt — from crude oil, etc. on which tax has been paid or from petroleum preparations, etc. (石油調製品等), and others a Cabinet Order (政令) sets.
The money and other assets described in Article 25, paragraph (1) (amounts treated as dividends) that a Cabinet Order (政令) specifies, other than the part treated as a dividend, together with money a Cabinet Order specifies, whose recipients in Japan and payers are subject to the rules paragraph (1) of Article 224-3 sets for sellers of shares.
不動産等の価額
The total value of real property, standing timber (立木) and other property a Cabinet Order (政令) specifies within the value of the taxable inherited property (課税相続財産の価額); where it makes up half or more of that value, Article 38, paragraph (1) allows up to 15 years of deferred payment (延納) for the inheritance tax a Cabinet Order attributes to it and up to 10 years for the rest, instead of 5.
関連商品販売契約
A contract for the sale of related goods (関連商品) — goods a Cabinet Order (政令) specifies as ones a customer of specified continuous services (特定継続的役務) needs to buy to receive them — that the service provider or seller sold, or sold as agent or intermediary.
The specified planned forest (特定計画山林) acquired by inheritance or bequest (including gifts from the decedent to which Article 21-9, paragraph (3) of the Inheritance Tax Act applies) that an heir, etc. of specified planned forest (特定計画山林相続人等) chooses, in the way a Cabinet Order (政令) sets, for the rule of Article 69-5, under which the value counted in the inheritance tax base is 95% of its value where the heir keeps all of it until the filing deadline or in comparable cases a Cabinet Order sets.
暗号等資産関連店頭デリバティブ取引
In Article 185-24, an over-the-counter derivatives transaction (店頭デリバティブ取引) relating to crypto-and other assets (暗号等資産) or to a cryptoasset-related financial index (暗号等資産関連金融指標).
In Article 4, paragraphs (1) and (3), national government bonds and local government bonds of the kinds a Cabinet Order (政令) sets, bought by a person with a disability, etc. (障害者等) living in Japan whose interest may be exempt from income tax.
積立金
The reserve fund: the reserve fund (積立金) a corporate-type pension plan (企業型年金) builds up to pay its benefits, for which the employer must conclude one of the contracts Article 8, paragraph (1) lists: a trust contract, a life insurance contract, a life mutual aid (生命共済) contract or a non-life insurance contract.
A disaster (an earthquake, storm or flood, fire or other disaster a Cabinet Order (政令) specifies) referred to in item (i) or (ii) of the preceding paragraph, or an event under Article 2, paragraph (5), items (i) to (iv) of the Small and Medium-sized Enterprise Credit Insurance Act referred to in item (iii) or (iv) of that paragraph.
In Article 163, paragraph (1), Article 164 and Article 165-2, the purchase and sale or other transaction by which an officer or major shareholder of a listed company, etc. (上場会社等) makes, on their own account, a purchase, etc. or sale, etc. of that company's regulated securities, etc. (特定有価証券等).
内部取引
In Article 42-3, an internal dealing (内部取引) as Article 95, paragraph (4), item (i) of the Income Tax Act refers to it: a transfer of assets, provision of services or other dealing between a resident's foreign office or similar establishment (国外事業所等) and the resident's other places of business that would count as a sale, purchase, provision of services or other transaction if the two were independent businesses, other than debt guarantees, reinsurance and similar dealings a Cabinet Order (政令) specifies, as Article 95, paragraph (5) of that Act defines it.
In Article 12-2, paragraphs (1) and (2), a corporation with no base period (基準期間) for its business year whose capital or contributions at the start of that business year are 10 million yen or more, other than a social welfare corporation (社会福祉法人) or other corporation a Cabinet Order (政令) specifies set up solely to make the transfers, etc. of assets listed in Appended Table 2; it is not exempted under Article 9, paragraph (1) for the taxable periods in its business years without a base period.
A person whom a seller or service provider stops somewhere other than its business office or similar place (営業所等) and takes along to it, or draws in there by another method a Cabinet Order (政令) specifies; a sale or service contract made there with such a person is a door-to-door sale (訪問販売).
In Articles 104-4 and 104-5, a device with digital sound or visual recording functions that a Cabinet Order (政令) designates under Article 30, paragraph (3).
特定事業主
A national or local government body (機関), or the head or officials of one, that a Cabinet Order (政令) specifies, which must make a specified employer action plan (特定事業主行動計画) on promoting women's active engagement in professional life (女性の職業生活における活躍) under Article 19.
The country of a person's nationality, or a region referred to in Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act: a region specified by Cabinet Order (政令) whose competent authority issues documents equivalent to passports.
In Article 29-2, a trust for the management and disposal of the shares of a stock company issued on exercise of share options, under an arrangement made in advance between the company and a financial instruments business operator or financial institution (金融商品取引業者等), into which those shares are placed through the company straight after they are acquired.
特定発行者
In Article 193-2, paragraph (1) and Article 193-3, an issuer of securities listed on a financial instruments exchange (金融商品取引所) or another person a Cabinet Order (政令) specifies, whose financial documents filed under this Act must carry an audit certification by a certified public accountant or audit firm (監査法人) with no special interest in it.
電話勧誘行為
Soliciting a sales contract or service contract (役務提供契約) during a telephone call that a seller or service provider makes, or has the customer make by a method a Cabinet Order (政令) specifies.