Search

給与所得等（きゅうよしょとくとう）

Business, salary, retirement or miscellaneous income a person earns from their own work, used to test whether they count as a working student.

課税資産の譲渡等（かぜいしさんのじょうととう）

A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).

消費税法第二条第一項第九号（定義）に規定する課税資産の譲渡等

飲食料品（いんしょくりょうひん）

Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.

食品表示法（平成二十五年法律第七十号）第二条第一項（定義）に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項（酒類の定義及び種類）に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品以外の資産…

合併法人等（がっぺいほうじんとう）

The corporation on the receiving side of a merger, company split, contribution in kind or other reorganization — the acquiring corporation (合併法人), the succeeding corporation in a company split (分割承継法人), the corporation receiving a contribution or distribution in kind (被現物出資法人, 被現物分配法人) or, in the supplementary provisions (附則) of Act No. 24 of 1998, the corporation receiving a post-formation acquisition of assets (被事後設立法人) — as the provision using the term lists them; in Article 85, paragraph (1) it also covers a domestic corporation to which a retirement pension business is transferred by sale.

合併法人、分割承継法人、平成十八年新法第二条第十二号の五に規定する被現物出資法人又は同条第十二号の六の二に規定する被事後設立法人

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) defines it, a foreign corporation that on 31 December 2018 had a permanent establishment under the old definition (旧恒久的施設) but nothing counting as one under the new; the table in that paragraph uses it in place of a foreign corporation with a permanent establishment in Article 10-3, paragraph (3) and elsewhere.

所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人

旧恒久的施設を有していなかつた外国法人（きゅうこうきゅうてきしせつをゆうしていなかったがいこくほうじん）

As Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) defines it, a foreign corporation that on 31 December 2018 had no permanent establishment under the old definition (旧恒久的施設) but had one under the new; the table in that paragraph counts it among foreign corporations without a permanent establishment in Article 10-3, paragraph (4) and elsewhere.

改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人

外国法人（がいこくほうじん）

A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.

所得税法第二条第一項第七号（定義）に規定する外国法人

連結確定申告書（れんけつかくていしんこくしょ）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated tax return as defined in Article 2(xxxii) of the Corporation Tax Act as it stood before that Act amended it: the return filed under Article 81-22(1) of that Act for consolidated tax payment (連結納税), including a late return.

旧法人税法第二条第三十二号（定義）に規定する連結確定申告書

新消費税法（しんしょうひぜいほう）

In Articles 35 to 48 of the supplementary provisions (附則) of Act No. 9 of 2015, the Consumption Tax Act as amended by Article 4 of that Act, apart from the amending provisions Article 35, paragraph (1) excepts; it applies from 1 October 2015.

小売販売業者（こうりはんばいぎょうしゃ）

A retailer (小売販売業者) as defined in Article 74, paragraph 1, item 4 of the Local Tax Act as amended by Act No. 3 of 2018.

二十八年新消費税法適用日（にじゅうはちねんしんしょうひぜいほうてきようび）

1 April 2016, the date from which, under Article 48 of the supplementary provisions (附則) of Act No. 9 of 2015, the Consumption Tax Act as amended by the part of Article 4 of that Act concerning the specified provision of services (特定役務の提供) applies.

旧消費税法（きゅうしょうひぜいほう）

In Articles 36 and 43 of the supplementary provisions (附則) of Act No. 9 of 2015, the Consumption Tax Act as it stood before Article 4 of that Act amended it, apart from the amending provisions Article 35, paragraph (1) of those supplementary provisions excepts.