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Terms
控除対象外国所得税の額
The foreign income tax a resident pays (or a nonresident pays on income attributable to a permanent establishment in Japan) that can be credited against Japanese income tax, leaving out tax on income from unusual transactions and other amounts a Cabinet Order (政令) specifies.
In Article 44-6, paragraph (1), machinery and equipment, and tools, furniture and fixtures, forming the waste treatment facilities named in a plan certified under the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024), of the kinds and size a Cabinet Order (政令) sets as contributing markedly to advancing recycling businesses, etc.
組織再編成対象会社株主等
The holders of the share certificates (including share option certificates and other securities a Cabinet Order (政令) specifies) issued by a reorganizing company (組織再編成対象会社).
In Article 29-5, investment management business (投資運用業) in which every rights holder of the investment property (運用財産) is a qualified investor (適格投資家) and the total investment property does not exceed an amount a Cabinet Order (政令) sets; that Article adjusts the registration requirements for it.
株式等の譲渡の対価の支払者
In Articles 81-21 and 81-22, the payer referred to in Article 343, paragraph (1) of the Order for Enforcement of the Income Tax Act: the person in Japan, of those listed in Article 224-3, paragraph (1) of the Income Tax Act, who pays the price for a transfer of shares, etc. (株式等) and to whom the seller must give notice of his or her name, address and individual or corporate number.
Machinery and other depreciable assets for the production method innovation business activities (生産方式革新事業活動) of a certified production method innovation business operator under the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity: equipment in its certified production method innovation implementation plan that a Cabinet Order (政令) sets as markedly raising farm productivity, and machinery and equipment in the plan that a Cabinet Order sets as especially promoting those activities.
源泉徴収税額
The income tax that was, or should have been, withheld at source from the income on which a final return is based, less amounts refunded because of a return filed on leaving Japan and other amounts a Cabinet Order (政令) specifies.
In Articles 104-4 and 104-5, a recording medium for digital sound or visual recording that a Cabinet Order (政令) designates under Article 30, paragraph (3).
The part of the reserves of each implementing organization (実施機関) other than the Minister of Health, Labour and Welfare that a Cabinet Order (政令) defines as corresponding to its employees' pension insurance business (including payment of basic pension contributions (基礎年金拠出金)); with the special account reserves (特別会計積立金) of the employees' pension account, these make up the reserves (積立金) whose investment Article 79-2 and the provisions after it govern.
In Article 23-13, a solicitation to acquire or to buy securities that falls under one of the cases paragraph (4) lists for each kind of security — cases a Cabinet Order (政令) specifies in which the securities are unlikely to come to be held by many people — other than solicitations for share certificates or share option certificates and others a Cabinet Order excludes and, in some of those cases, solicitations for qualified institutional investors (適格機関投資家向け勧誘).
In Section 2 of Chapter V, a transmission to the public that a specified library, etc. (特定図書館等) makes under Article 31, paragraph (2), including as applied by Article 86, paragraph (3) and Article 102, paragraph (1), of part of a work made public, at a registered user's request and for that user's research.
中核市
A core city under Article 252-22, paragraph (1) of the Local Autonomy Act: a city with a population of 200,000 or more designated by Cabinet Order (政令), which may take over some of the work a prefecture otherwise does.
Short name, used from item (ii) of Article 5, paragraph (1) on, for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
In the subsection on special financial instruments business operators, the day a financial instruments business operator gave notice under Article 57-2, paragraph (1) that its total assets had come to exceed the threshold amount a Cabinet Order (政令) sets.
The designated period referred to in Article 64-2, paragraph (1) — or, where the special account was taken over during the year or in other cases a Cabinet Order (政令) sets, the period in paragraph (2) or another period it sets — within which replacement assets (代替資産) are acquired with the compensation.
貸付事業
In Article 69-4(3)(iv), a business of the decedent or the decedent's family, etc. (被相続人等) that is a real estate leasing business or another business a Cabinet Order (政令) specifies.
審議会等
The commissions and other bodies listed in Article 9, paragraph (1), the assemblies of local governments (地方公共団体の議会), and bodies a Cabinet Order (政令) specifies as similar to them, whose deliberation another Act (法律) or a Cabinet Order (or, for a disposition based on a local ordinance (条例), the ordinance) may require or allow before a disposition (処分) is made.
損失の金額
A loss from a disaster, theft or embezzlement to the assets of a resident or of a relative sharing their household budget, including unavoidable related costs and excluding what insurance or damages make good, used in working out the casualty loss deduction.
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 is to make a specified employer action plan (特定事業主行動計画) for measures to support raising next-generation children (次世代育成支援対策) under Article 19.
A designated city (指定都市) or core city (中核市), which under Article 84-2, paragraph (1) handles the work this Act gives prefectures that a Cabinet Order (政令) names, the provisions on prefectures then applying to it.