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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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In Article 41-3-9, the public pensions and similar payments (公的年金等, as Article 35(3) of the Income Tax Act defines them) of the kinds a Cabinet Order (政令) specifies, from whose first payment on or after 1 June 2024 the special pension credit (年金特別控除額) is taken off the income tax withheld.
As Article 60(4)(i) defines it, the amounts a Cabinet Order (政令) specifies as the income before group tax sharing (通算前所得金額) as defined in Article 64-5(1) of the Corporation Tax Act — income computed before the group's losses are shared and before deducting losses carried forward and certain other losses — of the group tax sharing corporation and its fellow group corporations, computed as if corporation tax were charged only on income from their specified business, etc. (特定事業等).
一般国内航空機
An aircraft other than an Okinawa route aircraft (沖縄路線航空機) and a specified remote island route aircraft (特定離島路線航空機), as Article 90-8-2, paragraph 2 defines it for this Act's provisions on aviation fuel tax (航空機燃料税).
若年運転者講習
The training under Article 108-2, paragraph (1), item (xiv) on driving the vehicles a license obtained under the special exception (特例取得免許) covers, of which a public safety commission (公安委員会) must notify in writing a young driver whose violations during the young driver period (若年運転者期間) have met a Cabinet Order (政令) standard.
最良執行方針等
In Article 40-2, the policy and methods a financial instruments business operator, etc. (金融商品取引業者等) must set, as a Cabinet Order (政令) provides, for executing customers' orders for purchases and sales of securities and derivatives transactions (other than those a Cabinet Order excludes) on the best terms.
In Article 109-2-2, an application under Article 90-3, paragraph (1) by a student (学生等) to be exempted from paying premiums for the period they are a student.
An event of the kind listed in Article 151-6, paragraph (1) — such as a division of the estate, a change of heirs or the discovery of a will — that, occurring after the filing deadline for a resident who died during the year, brings the rule on assets passing to nonresidents (Article 60-3) into play, so that the heirs must file a late return (期限後申告書) within four months.
In Article 18-4, a contract for a retirement pension by trust, life insurance or life mutual aid (生命共済) concluded before 1 April 2002 (or treated by a Ministry of Finance Order (財務省令) as concluded before then) that meets requirements a Cabinet Order (政令) sets, such as contributions and benefits worked out on sound actuarial principles, as Article 20, paragraph (3) of the supplementary provisions (附則) of the Corporation Tax Act defines it.
In Article 52, the accounts receivable, loans and similar monetary claims held by a domestic corporation listed in paragraph (1), other than individually assessed monetary claims (個別評価金銭債権), against whose expected losses from bad debts it may set aside an allowance for doubtful accounts (貸倒引当金) as a deductible expense, up to a limit.
In Chapters II to II-4, this Act or the orders (命令) made under it.
In Article 68, the entry a municipality (市町村) may make, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, on the insured person's certificate (被保険者証) of a secondary insured person (第二号被保険者) requiring long-term care or support who has left medical insurance premiums or contributions unpaid past their due date (未納医療保険料等), unless special circumstances such as a disaster exist, stating that Article 41, paragraph (6) and the other provisions listed there, under which the municipality pays a provider on the insured person's behalf, do not apply and that payment of insurance benefits is suspended in whole or in part.
The part of the corporation tax levy (法人税割) of the prefectural inhabitant tax (道府県民税) paid for a business year, of a kind a Cabinet Order (政令) sets, that is reduced when the prefectural governor corrects it on the basis of a corporation tax correction under Article 135, paragraph 1 or 5 of the Corporation Tax Act for an overstated return based on fictitious accounting; it is neither refunded nor applied to unpaid local taxes, except as paragraph 55 or 58 provides.
In Article 86, a life insurance payment or similar benefit (生命保険金等) 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).
In Article 39, a purchase and sale or other transaction of securities (other than a sale with a repurchase agreement at a price fixed in advance and other transactions a Cabinet Order (政令) excludes), or a derivatives transaction.
In Article 109-2-2, the national government, a local government, a national or public university corporation, a school corporation or another body a Cabinet Order (政令) specifies that the Minister of Health, Labour and Welfare designates, on its application, to apply for the student payment special provision on behalf of its students.
Hospital or clinic buildings and their attached equipment in a regional vision area, etc. (構想区域等) that a Cabinet Order (政令) sets as furthering the differentiation and coordination of hospital bed functions agreed in that area's consultation forum.
In Article 29-2(5), the specified shares (特定株式), other than a director's, that a person who used the tax deferral holds when leaving Japan (国外転出) and whose value at that time exceeds their acquisition cost, of the kind a Cabinet Order (政令) sets; they are treated as sold when the person leaves.
特別償却に関する規定
The provisions listed in Article 52-2, paragraph (1): paragraph (1) of each of Articles 42-6, 42-10, 42-11, 42-11-2, 42-12, 42-12-4, 42-12-6 and 42-12-7, Articles 43 to 47, and the other provisions a Cabinet Order (政令) specifies as setting special rules for depreciable assets.
特定の都市計画駐車場
An urban planning parking lot (都市計画駐車場), a parking lot under Article 11, paragraph (1), item (i) of the City Planning Act set in an urban plan, that is an off-street parking lot (路外駐車場) under Article 2, item (ii) of the law on parking lots (駐車場法) — a facility for parking cars off the road surface that is open to the public — limited to one a Cabinet Order (政令) specifies.
In Article 69-2, the part, set by a Cabinet Order (政令), of the foreign tax adjusted at distribution (分配時調整外国税) — a tax levied under foreign law and equivalent to income tax, as referred to in Article 176, paragraph (3) of the Income Tax Act and specified by a Cabinet Order — that was credited against the income tax on a distribution of proceeds from a group investment trust (集団投資信託) and that matches the distribution a domestic corporation receives; it is deducted from that corporation's corporation tax for the business year.