Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 70-6-6, special forest (特例山林) whose management a forestry successor heir (林業経営相続人) has entrusted to a presumptive heir because of disability, illness or a similar cause; if the heir notifies the tax office within two months, the forest management is treated as not given up.
In Article 82, an international ship (国際船舶) under Article 44-2 of the Marine Transportation Act of the especially high transport capacity a Cabinet Order (政令) sets that is also a specified ship (特定船舶) under Article 39-19(1) of that Act.
職業転換給付金
The benefits, other than those paid under other laws and regulations, that the national government and prefectures may pay under Article 18 to job seekers, other workers or employers to help workers into jobs suited to their abilities: benefits for job seekers' job search and livelihood, for learning knowledge and skills, for the cost of searching over a wide area or of services that ease job search, for the cost of moving for a job or training, for training job seekers to adapt to the work environment, and others set by Cabinet Order (政令).
Premiums or contributions under a nursing care and medical insurance contract, etc. (介護医療保険契約等) for the part that pays out for medical costs such as hospital treatment, or others a Cabinet Order (政令) sets, other than new life insurance premiums (新生命保険料), which an income-levy (所得割) taxpayer who paid them in the previous year may deduct within set limits.
In Articles 11-2 and 43-2, new buildings, structures, or machinery and equipment that an individual or corporation acquires, makes or builds within five years after the day after a specified extraordinary disaster (特定非常災害) occurred and puts to use in its business, either as replacements, of a kind a Cabinet Order (政令) sets, for such assets the disaster made unusable for its business, or in the disaster area (被災区域); they qualify for special depreciation.
The name and date of birth of the person who opened a tax-exempt account (非課税口座), an amount a Cabinet Order (政令) sets as the purchase price of the listed shares, etc. held on 31 December in its specified cumulative investment account (特定累積投資勘定) or specified tax-exempt management account (特定非課税管理勘定), and other matters a Ministry of Finance Order (財務省令) sets, which the head of the financial instruments business operator's office must provide electronically to the tax office by 31 January of the following year.
認定低炭素住宅
A low-carbon building (低炭素建築物) under Article 2, paragraph (3) of the Act on Promotion of Low-Carbon Cities — including a specified building treated as one under Article 16 of that Act, of a kind a Cabinet Order (政令) specifies — that is a residential building (住宅用家屋), which an individual newly builds, or buys unused, and lives in between the day that Act came into effect and 31 March 2027.
初心運転者講習
The training under Article 108-2, paragraph (1), item (x) for a target novice driver (基準該当初心運転者), on the skills and knowledge needed to drive the vehicles their license covers, which the public safety commission (公安委員会) must tell them in writing they may take.
A secondary distribution of securities falling under Article 4, paragraph (1), item (iv): a sale by a financial instruments business operator, etc. of securities already issued abroad, or similar securities a Cabinet Order (政令) specifies, that meets requirements a Cabinet Order sets, such as price information being easily available in Japan.
The part of the enterprise tax (事業税) paid for a business year as its value added, capital, income or revenue levy, of a kind a Cabinet Order (政令) sets, that a correction (更正) by the prefectural governor reduces because the corporation's return overstated its tax base through accounting that disguised the facts, which Article 72-24-10 says is neither refunded nor applied to the corporation's unpaid local taxes except as that Article provides.
In Article 52, a monetary claim (other than one to be shown as a bond) held by a domestic corporation listed in paragraph (1), part of which is expected to be lost to bad debts or the like because, for example, its repayment has been deferred or is to be made in instalments under an approved reorganization plan, or because another fact a Cabinet Order (政令) sets has occurred — together with any other monetary claim on the same debtor.
In Article 12-3, paragraphs (1) and (3), a newly founded corporation (新規設立法人) that on the first day of its business year without a base period meets the specified requirement (特定要件) — more than 50% of its shares or contributions held, directly or indirectly, by another person, or other control by another person a Cabinet Order (政令) sets — where that person or a corporation specially related to it had taxable sales of more than 500 million yen, or total revenue of more than 5 billion yen, in the period corresponding to the new corporation's base period; it is not exempted from consumption tax for its business years without a base period.
In Article 69, the entry a municipality makes on the certificate of insured person (被保険者証) of a primary insured person (第一号被保険者) requiring long-term care or support for whom the right to collect premiums has lapsed by prescription for some period, stating that the amount of long-term care benefits, etc. (介護給付等) will be reduced, that high-cost long-term care service expenses, specified admitted person service expenses and similar benefits will not be paid, and for what period (給付額減額期間); it is not made where a disaster or another special circumstance a Cabinet Order (政令) specifies exists.
In Article 87, a payment under a non-life insurance or similar contract (損害保険等給付) that is an annuity of the kind Article 209, item (ii) of the Income Tax Act lists — one under a contract whose policyholder (保険契約者) is not the person receiving the annuity, or under another contract a Cabinet Order (政令) specifies — for which the payer must add further details to its statement of payments (調書).
A publicly offered securities investment trust other than a bond investment trust or a specified share investment trust, or a specified trust that issues beneficiary certificates, whose interests are listed on a financial instruments exchange (or a similar foreign exchange) or which meets other requirements a Cabinet Order (政令) sets, as used in Article 9-4-2 on distributions paid on its termination or partial cancellation to corporations.
Machinery and other depreciable assets making up the equipment, etc. in a certified foundation-establishing business implementation plan (認定基盤確立事業実施計画) under the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems, of a kind a Cabinet Order (政令) specifies as markedly heightening the effect of efforts to reduce the environmental burden.
Fixtures and fittings (including medical machinery and equipment) and software of a scale set by Cabinet Order (政令) that a Cabinet Order designates as needed for steps to shorten the working hours of doctors and other medical workers, or otherwise to secure them, as the medical care provision system under Article 30-3, paragraph (1) of the Medical Care Act requires — other than those covered by the medical equipment rule of the paragraph before.
Specified shares acquired at incorporation (設立特定株式) that the individual acquired by payment during the year and holds on 31 December as a Cabinet Order (政令) sets, whose acquisition cost is deducted in calculating that year's income from transfers of general or listed shares, etc. under Article 37-13-2.
The partner's share in the partnership property under its investment partnership contract (投資組合契約), calculated as a Cabinet Order (政令) sets, which Article 41-21, paragraph (1), item (iii) requires to be under 25 percent — 50 percent where the contract sets up a body of partners of the kind a Cabinet Order sets.
In Article 12-4, paragraph (1), a taxable purchase (課税仕入れ) in Japan of a high-value specified asset (高額特定資産), or the taking out of a bonded area (保税地域) of taxable goods (課税貨物) that are one.