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In Article 27-36, paragraph (1), item (i) and paragraph (2), an officer (or, where the accounting advisor is a corporation, its member), agent, employee or other worker of a listed company, etc. (上場会社等) or of the asset management company of a listed investment corporation, etc.
運用職員
Officials of the Ministry of Health, Labour and Welfare, of the kind a Cabinet Order (政令) specifies, who do administrative work on investing the reserve fund (積立金) and must do it with care and diligence for its purpose (Article 77).
In Article 89, paragraph (1), item (i), a state of disability severe enough to reach a disability grade (障害等級) under Article 47, paragraph (2) of the Employees' Pension Insurance Act.
保険料等
Premiums and similar payments: in Article 109-11, premiums and other money collected under this Act, repayments of pension benefits paid in error and similar items a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, whose receipt the Japan Pension Service (日本年金機構) can be made to handle; in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, the premiums and contributions under the pension, health, labor insurance and other laws that article lists, for their late-payment charges (延滞金).
譲渡損失
A loss an individual incurs by transferring an asset, of a kind a Cabinet Order (政令) specifies, used directly in their business, which is deducted in computing their business income for the enterprise tax (事業税) only where they have filed the return under Article 72-55.
The beneficiary of a trust under Article 13, paragraph (1), and a person treated as one under Article 13, paragraph (2); in Article 67-3 a beneficiary during liquidation is left out.
特定債権
In Article 57-2, paragraph (1), item (iii), a claim against the corporation showing a loss, etc. (欠損等法人), of a kind a Cabinet Order (政令) specifies, that the person holding the specified controlling interest or a person related to it (関連者) has acquired from someone other than themselves.
In Article 86-5, the basic guideline on dealing with designated disaster waste that the Minister of the Environment sets and publishes, in line with the basic policy under Article 5-2, paragraph (1) of the Act on Waste Management and Public Cleaning, once a disaster has been designated under that Article.
指定都市
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).
準支払者
A person a Cabinet Order (政令) specifies as equivalent to one who pays, in Japan, dividends and similar income on listed shares, etc. (上場株式配当等, leaving out certain distributions this paragraph excludes) to a resident or a non-resident with a permanent establishment in Japan.
A permit under Article 29, paragraph (1) of the City Planning Act for development activity (開発行為, as defined in Article 4, paragraph (12) of that Act) carried out within the parts of a city planning area (都市計画区域) that a Cabinet Order (政令) specifies.
In Article 40(10), a public interest corporation, etc. (公益法人等) that received a specified gift, etc. under Article 40 and runs a kindergarten (幼稚園) or a nursery centre, etc. (保育所等) meeting requirements a Cabinet Order (政令) sets, and that is to give the property used directly in that facility to another such corporation setting one up.
In the rules on foreign affiliates (外国関係会社 or 外国関係法人) in Articles 40-4, 40-7, 66-6 and 66-9-2, the amount a Cabinet Order (政令) sets as a foreign affiliate's total assets, against which subparagraph (b) of the relevant item measures the share of certain kinds of income and of its securities, loans and similar assets.
The relationship, as a Cabinet Order (政令) sets it, in which specially-related shareholders, etc. (特殊関係株主等) indirectly hold shares or capital making up 80 percent or more of the issued shares, etc. (発行済株式等) of a specially-related domestic corporation (特殊関係内国法人).
In the subitem that coins it and the next, the company tested as the company whose shares a successor receives under the deferral of gift or inheritance tax on the shares of an unlisted company: its shares, and those of its closely connected specially related companies (特定特別関係会社), must be unlisted shares (非上場株式等).
In Chapter IV-2 (special provisions of the Land-holding Tax Act), a land lease right, etc. as defined in Article 2, item (ii) of the Land-holding Tax Act, other than certain superficies rights and other rights a Cabinet Order (政令) sets.
A victim of a natural disaster (自然災害) set by Cabinet Order (政令) under Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims, of a kind a Cabinet Order names, or their heir or another person a Cabinet Order names, who may register a building built or acquired to replace one lost in, or demolished after damage from, the disaster free of registration and license tax under Article 84-4.
指定用途
The manufacture of phenol or synthetic rubber and other uses a Cabinet Order (政令) sets; specified petrochemical products (特定石油化学製品) made with the exemption of Article 89-2, paragraph (1) that are consumed at their manufacturing site for any other use, or removed from it other than to a place of designated use, are treated as gasoline consumed or removed.
A building that a Cabinet Order (政令) specifies as replacing a building destroyed by a natural disaster, or demolished after being damaged by one (滅失等建物), as used in Article 91-2, paragraph 1 on the stamp tax (印紙税) exemption for contracts to acquire or build it or to acquire the land for it.
In Chapter II, half of the unused balance on the base date (基準日未使用残高): the amount the security for issuance (発行保証金) an issuer of prepaid payment instruments deposits must at least equal when that balance exceeds the standard amount (基準額).