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Terms
Handling the payment of premiums for insured persons at their request, which a National Pension Fund (国民年金基金), the National Pension Fund Association (国民年金基金連合会) — for fund members only — or a person the Minister of Health, Labour and Welfare designates may do (Article 92-3).
In Article 61, paragraph (2), a reassessment that increases the tax payable (including similar reassessments specified by Cabinet Order (政令)); where it follows a reassessment that reduced the tax, part of the time in between is left out when delinquent tax (延滞税) is counted.
公共施設
A public facility (公共施設) as defined in Article 2, item 4 of the Urban Renewal Act, as Article 73-27-5 uses the term in exempting a redevelopment company (再開発会社) from real estate acquisition tax (不動産取得税) on property for public facilities that the national government or a local government acquires once the works of a type 2 urban redevelopment project (第二種市街地再開発事業) are announced complete.
A person living in Japan who holds a physical disability certificate (身体障害者手帳), a wife entitled to a survivors' basic pension (遺族基礎年金) or a widow's pension (寡婦年金) under the National Pension Act, or a similar person a Cabinet Order (政令) specifies, whose small savings can earn tax-free interest.
勤続年数
The number of years a person worked for the employer paying their retirement allowance, counted as a Cabinet Order (政令) sets, on which the deduction from retirement income depends; Appended Table 6 counts them in the same way as Article 201, paragraph (2).
Precious metals a Cabinet Order (政令) specifies, such as gold and platinum, precious stones it specifies, such as diamonds, and products made of them; dealers in them are specified business operators (特定事業者) under Article 2, paragraph (2), item (xliii).
The business set out, for each kind of specified business operator (特定事業者), in the middle column of the appended table (別表) — for banks and the other financial businesses of Article 2, paragraph (2), items (i) to (xxxviii), business relating to finance and other business a Cabinet Order (政令) specifies; for the other operators, the business named in their row, such as, for real estate brokers, real estate brokerage relating to the sale of building lots or buildings or agency or intermediation in it.
In the paragraph that defines it, agricultural land of the kind that paragraph specifies (including a right of lease over it) acquired, or specified agricultural machinery, etc. (特定農業用機械等) — farm machinery and equipment, tools and fixtures, buildings and their fixtures, structures and software of a scale a Cabinet Order (政令) specifies — acquired new or built — that is put to use in the individual's business or the corporation's farming.
予定期間
The period from a transfer of land for a determined site for constructing a superior residential area, etc. (確定優良住宅地等予定地) to 31 December of the year containing the second anniversary of the transfer — or, where a Cabinet Order (政令) recognises unavoidable circumstances such as residential land development normally taking over two years, to a date that Order sets — within which the land must become one of the qualifying transfers.
In Article 33-6(1), an asset whose transfer received the special treatment of Article 33, Article 33-2(1) or (2), or Article 33-3 (transfers through expropriation, exchange, replotting and similar), whose acquisition date and cost are carried over to the replacement asset, etc. (代替資産等) acquired in its place.
In Article 42-6, the business year that includes the day a small or medium-sized enterprise, etc. first puts never-used specified machinery, etc. (特定機械装置等) it acquired or made to use in its manufacturing, construction or other designated business in Japan, other than a business year that includes the day it dissolves, unless by merger, and business years in liquidation.
A designated city (指定都市) or a core city (中核市), which, under Article 203-2, handles the work this Act gives prefectures that a Cabinet Order (政令) names, the provisions on prefectures then applying to it.
The part of a premium or mutual aid contribution under a casualty insurance contract, etc. (損害保険契約等) that pays for earthquake or similar damage (地震等損害) to a home that the taxpayer or a spouse or other relative sharing their livelihood owns and always lives in, or to their household goods of the kind Article 9, paragraph 1, item 9 of the Income Tax Act names, other than premiums a Cabinet Order (政令) excludes; half of what was paid in the previous year, up to 25,000 yen, is deducted from income for the prefectural inhabitant tax (道府県民税).
The part of a premium or contribution under a casualty insurance or mutual aid contract that covers damage from earthquakes, volcanic eruptions or the tsunamis they cause to the home a person or their household lives in, or to their household goods, and which can be deducted from income.
Social insurance premiums as Article 74, paragraph (2) of the Income Tax Act describes them: the premiums and contributions it lists — for health insurance, national health insurance, long-term care insurance, employment insurance, the national and employees' pensions and the mutual aid associations of public servants and private school staff, among others — and similar ones a Cabinet Order (政令) specifies, other than those on the allowances for work abroad (在勤手当) exempted under Article 9, paragraph (1), item (vii) of that Act.
In Article 67, paragraph (4), a dividend of surplus, dividend of profits or distribution of money by a specified family company (特定同族会社) whose record date, or similar date, falls in one business year and whose resolution is made after that year ends but before its accounts are settled, other than certain dividends to another group tax sharing corporation (通算法人) that a Cabinet Order (政令) specifies.
The amount of assets returned to the employer where a corporate-type pension plan's rules provide that, when a participant leaves after less than three years at the place of business, all or part of their individual assets (個人別管理資産) that a Cabinet Order (政令) treats as corresponding to the employer's contributions (事業主掛金) goes back to that employer.
In Article 70-6-6, the person to whom a forestry successor heir (林業経営相続人) under the grace period for inheritance tax on forests has entrusted the management of all the special forest (特例山林) — a presumptive heir (推定相続人) of a kind a Cabinet Order (政令) names — because disability, illness or another cause has made managing it difficult.
木材市場等
In Article 71-10, paragraph (1), a timber market (木材市場), or a timber storage place of a timber processor or wholesaler that a Cabinet Order (政令) recognizes as helping to stabilize timber supply, demand and prices through trading at timber markets.
A document setting out the plan period, targets, measures to reach them and other matters a Ministry of Finance Order (財務省令) specifies for efforts that a Cabinet Order (政令) specifies as needed for the sound development of the liquor industry, such as improving technology to strengthen the applicant's liquor manufacturing business, which must accompany an application to the district director (税務署長) for the approval under Article 87, paragraph 4, item 1.