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Terms
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.
In Article 59, paragraph (2) and Articles 64 and 66, the chief of a police station, or the head of an office of a regional coast guard headquarters that a Cabinet Order (政令) specifies.
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.
不適格財産
In Article 46, property already accepted as payment in kind (物納), other than the property whose payment in kind a person applies to withdraw, that a Cabinet Order (政令) specifies as unsuitable to manage or dispose of once that withdrawal is made — a case that arises where the application covers only part of two or more pieces of real property accepted, or part of one piece divided up.
医療用機器
Medical machinery and equipment and fixtures and fittings of a scale set by Cabinet Order (政令) that a Cabinet Order designates as contributing to advanced medical care or as cutting-edge.
The day an order confirming a rehabilitation plan under the Civil Rehabilitation Act — or, for the company in Articles 70-7 and 70-7-2, a reorganization plan under the Corporate Reorganization Act — was made, or, where a fact a Cabinet Order (政令) treats as equivalent occurred instead, the day a debt settlement plan (債務処理計画) was concluded.
学生生徒等
A student or pupil of a school (学校) as defined in Article 1 of the School Education Act, or a person who has graduated from or left such a school, other than persons a Cabinet Order (政令) excludes.
図書館資料
In Article 31, paragraphs (1), (2) and (6), the books, records and other materials of a library, etc. (図書館等).
In Article 33, paragraph (1), item (iii) and Article 39, paragraph (2), a business operator that sells, makes, imports, processes or displays for sale, or uses in its business, food, additives, apparatus or containers and packages that must undergo product inspections (製品検査) under Article 25, paragraph (1) or Article 26, paragraphs (1) to (3).
電話勧誘販売
A sale of goods (商品) or specified rights (特定権利), or provision of services, in which a seller or service provider solicits the customer during a phone call it made, or had the customer make by a method a Cabinet Order (政令) specifies, and then receives the offer or makes the contract by post or similar means (郵便等).
特定寄附信託
In Article 96, paragraphs (1) and (3), a specified donation trust as defined in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation: a trust set up under a specified donation trust contract (特定寄附信託契約), on whose interest and distributions income tax is not charged.
Use in Japan in a manufacturing, construction or other business a Cabinet Order (政令) sets, other than for lending except by the shipping operators a Cabinet Order sets, as Article 10-3, paragraph (1) (for individuals) and Article 42-6, paragraph (1) (for corporations) define it.
The designated acquisition period of Article 65-8, paragraph (1) — or, where the special account (特別勘定) was taken over as a mid-year special account and in other cases a Cabinet Order (政令) sets, the period set out in paragraph (2), item (i) or another period a Cabinet Order sets.