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Terms
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).
Officials of the Ministry of Health, Labour and Welfare, the Ministry of Finance, the Ministry of Internal Affairs and Communications and the Ministry of Education, Culture, Sports, Science and Technology, of the kinds a Cabinet Order (政令) specifies, who do administrative work on investing the reserves (積立金) and must do it with care and diligence for the reserves' purpose (Article 79-10).
In Article 61, paragraph (2), a reassessment that reduces the tax payable on a return filed by or after the due date (including similar reassessments specified by Cabinet Order (政令)); if the tax is later increased again, part of the time in between is left out when delinquent tax (延滞税) is counted.
The number of dwellings of a kind a Cabinet Order (政令) sets standing on a piece of residential land (住宅用地), by which Article 349-3-2, paragraph 2, item 2 divides land of over 200 square metres to find how much of it counts as small-scale residential land (小規模住宅用地): all of it where the result is 200 square metres or less, otherwise 200 square metres times the number of dwellings.
Bonds and similar investments listed where the term is used: in Article 11, paragraph (3), bonds and certain beneficial interests in trusts; in Article 176, the bonds, trust interests, shares and other investments held in a securities investment trust or a retirement pension trust.
Expenses shared between a nonresident's business through its permanent establishment in Japan and its other business, allocated to the permanent establishment as a Cabinet Order (政令) sets under Article 165, paragraph (2), item (ii); they can be deducted only if the documents behind the allocation are kept.
特定収入
In Article 60, paragraph (4), income of the State or a local government (where it runs a business in a special account), a corporation listed in Appended Table 3, a public interest trust trustee (公益信託受託事業者) or an association or foundation without legal personality (人格のない社団等) other than consideration for transfers, etc. of assets (資産の譲渡等), apart from income a Cabinet Order (政令) excludes; where it is more than slight, as that Order sets, the tax on purchases attributed to it is taken out of the tax they may deduct.
A person with a disability, etc. as defined in Article 10, paragraph (1) of the Income Tax Act — an individual with a domicile 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; for such a person the 3 million yen limit in Article 10, paragraph (7), item (i) of that Act is read as 3.5 million yen.
特定事由
In Article 35(5) and (6), a reason a Cabinet Order (政令) specifies why a house could not be lived in, which kept the deceased person from living there just before the inheritance began.
In Article 38, paragraphs (3) and (4), redemption money, etc. as defined in Article 224-3, paragraph (4) of the Income Tax Act, handed over in Japan, on investment trusts or trusts issuing specified beneficiary certificates whose beneficial interests are listed shares, etc. (上場株式等), or on bonds, etc. that are listed shares, etc.
Another public interest corporation, etc. (公益法人等) meeting the requirements a Cabinet Order (政令) sets that intends to establish an integrated centre for early childhood education and care (幼保連携型認定こども園), a kindergarten or a nursery centre, etc., to which a corporation running a kindergarten or nursery centre, etc. gives the property used directly for it; it is then treated as the corporation that received the original specified gift, etc. (特定贈与等).
In Article 67-13(3), the business year for which Article 67-13(1) applied to a partnership loss excess (組合損失超過額).
In Article 27, the maximum speed that a Cabinet Order (政令) sets under Article 22, paragraph (1) for a vehicle on roads where road signs or markings do not set one.
The plan for putting its finances on a sound footing that a designated health insurance society (指定健康保険組合) must draw up, as a Cabinet Order (政令) provides, and have approved by the Minister of Health, Labour and Welfare.
In Article 144-60, paragraph 1, the prefecture (道府県) containing a designated city (指定市) as defined in Article 7, paragraph 3 of the Road Act.
承認受託者
In the definition of a specified beneficiary certificate-issuing trust (特定受益証券発行信託) in Article 2, item (xxix)(c), a corporation that the district director of the tax office has approved, as a Cabinet Order (政令) sets, as meeting the requirements a Cabinet Order sets for carrying out trust affairs; the trust must have been accepted by one.
The details, entered in a final return (確定申告書), of the amount a Cabinet Order (政令) sets as the valuation loss (評価損) under Article 33(4) that is counted in deductible expenses, as Article 33(7) describes them and Article 25(6) refers to them.
In Article 31, paragraphs (1) and (2), a transfer, etc. of assets listed in Article 7, paragraph (1): a transfer or lease made as an export from Japan, a transfer or lease of foreign goods (外国貨物) with some exceptions, passenger or freight transport or communications between Japan and abroad, the transfer, lease or repair of ships or aircraft used only for such transport that a Cabinet Order (政令) sets, and similar transactions a Cabinet Order sets.
The face value of a security, or an amount a Cabinet Order (政令) treats as equivalent, used to check that workers' property accumulation housing or pension savings (財産形成住宅貯蓄) stay within the maximum stated in the return for their tax exemption.
非上場会社
A stock company other than one that issued shares listed on a financial instruments exchange (金融商品取引所) or other shares a Cabinet Order (政令) treats as similar, in the rule of Article 9-7 for an heir who, within the set period after an inheritance, sells back to the company its shares that were counted in the inheritance tax base.