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In Article 135, the part of the corporation tax a domestic corporation paid for a business year, of a kind a Cabinet Order (政令) sets, that a reassessment (更正) reduces because the income shown on its final return (確定申告書) was inflated by accounting that disguised the facts (仮装経理); it is refunded only as paragraphs (2), (3) and (7) of that Article provide.
特定対象事業年度
In Article 60, each business year of a covered domestic corporation (対象内国法人) that ends within ten years from the day it was established (or within the period a Cabinet Order (政令) sets for a corporation created by merger and similar cases).
特例対象事業年度
A business year of a special eligible domestic corporation (特例対象内国法人) that ends within ten years from its incorporation (or a shorter period a Cabinet Order (政令) sets, as where it was incorporated by merger), other than a year to which paragraph (1) applies.
The cost of long-term care benefits and prevention benefits borne by a municipality's (市町村) special account for long-term care insurance, multiplied by the secondary insured persons' share rate (第二号被保険者負担率); it is met by the long-term care benefit expense subsidy (介護給付費交付金) that the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) pays the municipality.
Financial instruments obligation assumption service as defined in Article 2, paragraph (28) of the Financial Instruments and Exchange Act, used in Article 42-2 to set when repurchase or securities lending transactions in book-entry bonds, etc. between a foreign financial institution, etc. (外国金融機関等) and a specified financial institution, etc. (特定金融機関等), cleared through such a service, qualify for the income tax exemption on the interest.
In Article 12-4, paragraph (1), a high-value specified asset (高額特定資産) that a business has itself constructed, made or manufactured, under a contract with another person or as its own inventory (棚卸資産) or adjustment-target fixed asset (調整対象固定資産).
控除対象特定新規株式
Specified new shares (特定新規株式) that the individual acquired by payment during the year and holds on 31 December as a Cabinet Order (政令) sets, whose acquisition cost — up to 8 million yen in total — may be treated under Article 78 of the Income Tax Act, the deduction for donations.
A residential building (住宅用家屋) that has been used since it was built and does not meet the earthquake-resistance standards (耐震基準), of a kind a Cabinet Order (政令) specifies, bought with housing acquisition funds (住宅取得等資金) received as a gift; if it is certified as retrofitted to meet those standards by 15 March of the year after the gift, it is treated as an existing residential building (既存住宅用家屋).
納税猶予分の贈与税額
In Article 70-4, the part of the donee's gift tax, payable on the return for the year of the gift filed by the deadline, that a Cabinet Order (政令) attributes to the value of the farmland, etc. (農地等) received; its payment is deferred until the donor's death if collateral is provided by the return deadline.
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.