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Terms
Machinery and other depreciable assets making up the equipment in a farmer's, forester's or fisher's certified implementation plan for environmental burden reduction business activities (環境負荷低減事業活動) or for specified such activities under the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems, that a Cabinet Order (政令) sets as contributing markedly to reducing environmental burden, of a scale a Cabinet Order sets.
懸賞金付預貯金等の懸賞金等
Money, goods or other economic benefits that an individual receives or is to receive, by lottery or another method, on deposits and savings, jointly managed trusts or other products a Cabinet Order (政令) sets that meet conditions it sets, such as being kept for a certain period.
A bond-based investment trust under public offering that is not directed by its settlor, other than those a Cabinet Order (政令) excludes, eligible for the tax exemption on small savings of people with disabilities and certain others.
Inciting the driver of a motor vehicle or motorized bicycle (自動車等) to commit a material violation (重大違反) of this Act, or helping a driver who is committing one.
In Article 17, a full-time national public employee (国家公務員) or another national public employee set by Cabinet Order (政令), other than one working for an administrative execution agency (行政執行法人), or a full-time local public employee (地方公務員) or another set by Cabinet Order, other than one working for a specified local incorporated administrative agency (特定地方独立行政法人); for such a recipient the head of the body they belong to, or a person that head delegates, takes the place of the mayor of the municipality (市町村長) in certifying and paying child allowance (児童手当).
Short name, used in this Cabinet Order (政令) from Article 18 on, for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
The delivery, payment or provision of shares, money or other economic benefits by a foreign parent company to an officer or employee of its Japanese subsidiary or branch, under a stock option or similar right granted by that parent.
In Article 41-12-2, paragraph (6), item (i), the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii): public and corporate bonds other than long-term credit bank bonds, etc. and others a Cabinet Order (政令) sets.
The amount, set by Cabinet Order (政令), above which the unused balance on a base date (基準日未使用残高) obliges an issuer of prepaid payment instruments to deposit security for issuance (発行保証金) under Article 14, paragraph (1).
指定都市
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
A reassessment (更正) of the prefectural inhabitant tax (道府県民税) that increases the tax payable, including similar reassessments a Cabinet Order (政令) specifies; where it follows a reassessment that reduced the tax shown on the original return, part of the time in between is left out when delinquency charges (延滞金) are counted.
A reassessment (更正) that reduces the tax payable — the corporate inhabitant tax or enterprise tax (事業税) payable on the original return or, in Article 321-2, paragraph 4, the income tax (所得税) a national tax office reassesses — including similar reassessments a Cabinet Order (政令) sets; where the tax is later raised again by a reassessment or an amended return, part of the time in between is left out of the period on which delinquency charges (延滞金) are counted.
対象資産
In Article 151-6, paragraph (1), item (i), the securities and similar interests (有価証券等), unsettled margin transactions (未決済信用取引等) and contracts for unsettled derivatives transactions (未決済デリバティブ取引) that passed to a Nonresident (非居住者) by inheritance or bequest (相続又は遺贈), to which Article 60-3 applied, and whose increase or decrease through a later division of the estate or similar event (遺産分割等の事由) requires the heirs to file an amended return (修正申告書) and pay within four months.
In Article 16-2, paragraph (1), bonds (公社債), and beneficial interests in loan trusts, investment trusts or specific purpose trusts of kinds a Cabinet Order (政令) specifies, as Article 11, paragraph (3) of the Income Tax Act defines them.
対象資産
In Article 28-2-2, depreciable assets and similar assets a Cabinet Order (政令) sets that are used in an individual's business producing real property income, business income or timber income, whose value has been assessed under the published debt-workout rules when the individual's debts are forgiven under a debt workout plan, so that the loss on them can be deducted as a necessary expense.
Buildings for a research institute and their attached facilities, and machinery and equipment of a scale a Cabinet Order (政令) sets, belonging to a newly built or enlarged research institute that is a cultural, academic and research facility (文化学術研究施設) under Article 2, paragraph (4) of the Act on Advancement of Construction of Cultural and Academic Cities in Kansai Area meeting the requirements a Cabinet Order sets.
差益割合
In Articles 64 and 64-2, the ratio of the compensation, price or settlement money a corporation received for an asset expropriated or similarly taken, less the asset's book value just before the transfer, to that compensation, price or settlement money.
In Article 70-2-2, the amount a Cabinet Order (政令) sets as what is left of the tax-exempt contribution (非課税拠出額) on the day the donor dies after subtracting the amount spent on education funds (教育資金支出額), counting no more than 5 million yen of the education funds in paragraph (2), item (i)(b); the handling financial institution's office records it when told of the donor's death.
In Article 70-6-6, a forestry successor heir's (林業経営相続人) entrusting the management of all the special forest (特例山林) to a presumptive heir (推定相続人) of a kind a Cabinet Order (政令) names, when disability, illness or another cause has put the heir in a state, set by Cabinet Order, in which managing it is difficult.
In Article 165 and Article 166, paragraph (16), a sale of a listed company's specified securities, etc. (特定有価証券等) or another transaction in them a Cabinet Order (政令) specifies.