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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
移転型計画
A plan for developing specified business facilities in an area for improving regional vitality, etc. (地方活力向上地域等特定業務施設整備計画) that concerns the project listed in Article 17-2, paragraph (1), item (i) of the Local Revitalization Act.
The amounts listed in Article 23, paragraph (1), item (ii) of the Corporation Tax Act that an investment corporation (投資法人) meeting the requirements of item (i) of Article 67-15, paragraph (1) pays — including money it delivers to its investors (投資主) for certain events beyond the part of its stated capital, etc. (資本金等の額) that a Cabinet Order (政令) sets, and other amounts that Order sets — which it may deduct as expenses for a business year meeting the requirements of item (ii).
特定建築物
In Article 83-3, a building of the kind a Cabinet Order (政令) specifies as contributing to better urban functions.
A building destroyed by a natural disaster (自然災害), or demolished because the disaster damaged it, in place of which the disaster victim newly builds or acquires a building.
承認輸入者
A person who withdrew specified-use petroleum products, etc. (特定用途石油製品等) from a bonded area and has the approval of the Commissioner of the National Tax Agency (国税庁長官) that a Cabinet Order (政令) requires, to whom Article 90-3-4 refunds the difference in petroleum and coal tax when the products are put to the uses in its table.
In Article 20-2, motor vehicles used for scheduled fixed-route services by a general passenger motor carrier for shared rides under the Road Transportation Act, and other motor vehicles a Cabinet Order (政令) specifies.
A person who, by the renewal date, has held a driving license (免許) continuously for five years or more and whose record of complying with the driving rules of this Act and related laws meets the standard a Cabinet Order (政令) sets for a good record, as the table of Article 95-6, paragraph (1) defines it.
A company that must submit an annual securities report (有価証券報告書) under Article 24, paragraph (1) as the issuer of the securities listed in its item (i) or (ii), whose parent company, etc. (親会社等) must submit a parent company, etc. status report (親会社等状況報告書) under Article 24-7.
In Article 56, a person who has obtained the prefectural governor's permission under Article 55, paragraph (1) to run a business of a kind Article 54 covers; their status passes to whoever takes the business over by transfer, inheritance, merger or company split.
In Article 149 and Article 154, all or part of the written report of parcel boundary demarcation (筆界特定書), or of a drawing a Cabinet Order (政令) specifies, in a parcel boundary demarcation procedure record, of which anyone may ask a registrar (登記官) for a copy on paying a fee.
An extraordinary disaster designated as a specified extraordinary disaster under Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).
売上原価の額
The cost of sales and other costs directly incurred to earn a business's gross revenue, which a person who concealed or falsified facts in their return, or filed none, may count as expenses only where records or an investigation show them, under Article 45, paragraph (3).
The district director (税務署長) of the tax office for the place where a foreign corporation pays its corporation tax, who issues the certificate that frees its domestic source income attributable to a permanent establishment from income tax under Article 180.
The foreign corporation that owns at least half of a Japanese corporation's voting shares or is otherwise related to it as a Cabinet Order (政令) specifies, or that has an office in Japan, and that grants stock options or similar rights to the officers and employees working there.
In Article 142-7, the part of the selling, general and administrative and other expenses common to the business a foreign corporation carries on through its permanent establishment (恒久的施設) and its other business that is allocated to the permanent establishment's business as a Cabinet Order (政令) specifies under Article 142, paragraph (3), item (ii).
課税売上割合
The ratio, calculated as a Cabinet Order (政令) sets, of the total consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) a business made in Japan in a taxable period to the total consideration for all the transfers, etc. of assets (資産の譲渡等) it made in Japan in that period, other than specified transfers, etc. of assets (特定資産の譲渡等).
預貯金通帳等
In Article 26, the passbook (預貯金通帳) or withdrawal card for a deposit contract (預貯金契約), information needed to withdraw or transfer deposits, and anything else a Cabinet Order (政令) specifies as needed to receive the services under that contract.
A domestic mining operator (国内鉱業者) — a corporation filing blue returns (青色申告書) that mainly carries on mining in Japan — or another corporation filing blue returns that a Cabinet Order (政令) specifies as comparable to one, which may set aside a reserve for overseas exploration (海外探鉱準備金) under Article 58.
調整対象金額
The part, as a Cabinet Order (政令) specifies, of a domestic corporation's interest disallowed under Article 66-5-2, paragraph (1) that is attributable to its foreign affiliated company (外国関係会社) or foreign affiliated corporation (外国関係法人), which is taken off the disallowed amount where the related interest payments were counted in working out that company's taxable amount under the rules on controlled foreign companies.
特例被相続人
An individual a Cabinet Order (政令) specifies who held unlisted shares or similar interests (非上場株式等) with unrestricted voting rights in a special certified succession company (特例認定承継会社), from whom they are acquired by inheritance or bequest under paragraph (1).