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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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In Article 90, paragraph (1), item (v), a violation of this Act that a Cabinet Order (政令) lists as serious.
Cognitive function as the term is used in Article 5-2, paragraph (1) of the Long-Term Care Insurance Act, which defines dementia (認知症) as a state, set by Cabinet Order (政令), in which cognitive function has declined through Alzheimer's disease or another illness to a degree that hinders daily life.
In the section on foreign securities firms, the part of a foreign securities firm's (外国証券業者) underwriting business that it may carry on in Japan with the Prime Minister's permission: taking part in an underwriting contract (元引受契約) and other acts a Cabinet Order (政令) specifies.
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).
A foreign government recognized by the Government of Japan, or the competent authority of a region referred to in Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act, at whose request papers such as a customs declaration needed for a person's removal (送還) are prepared, obtained or submitted under this item and the next.
特定差押え
In Articles 89-3 and 89-4, the seizure made through its delinquent tax collection procedure (滞納処分) by the administrative agency, etc. that consented to the realization (換価同意行政機関等), other than a seizure a Cabinet Order (政令) excludes.
The social insurance premiums of Article 74, paragraph (2), as deducted from the salary or wages (給与等) being paid: the premiums and contributions that paragraph lists — for health insurance, pensions, long-term care insurance and employment insurance, among others — and similar ones a Cabinet Order (政令) specifies, other than those on the allowances for work abroad that Article 9, paragraph (1), item (vii) exempts.
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.
In Article 4-2, paragraph (1), item (ii) and paragraph (2), item (i), a category 2 infectious disease as defined in Article 6, paragraph (3) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases: acute poliomyelitis, tuberculosis, diphtheria, severe acute respiratory syndrome (SARS), Middle East respiratory syndrome (MERS), or avian influenza of a subtype a Cabinet Order (政令) names as highly likely to mutate into the cause of a pandemic influenza.
In Article 4-2, paragraph (1), item (ii) and paragraph (2), item (iii), a designated infectious disease as defined in Article 6, paragraph (8) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases — an already known infectious disease, other than those of categories 1 to 3 and pandemic influenza or similar infectious diseases, that a Cabinet Order (政令) names as one whose spread could seriously affect people's lives and health unless that Act's measures are applied to it — but only one to which a Cabinet Order under Article 44-9, paragraph (1) of that Act applies its Article 19 or 20 (recommending that a patient be admitted to hospital) or its Article 44-3, paragraph (2) (asking a patient to report on their health or not to go out).
The details, entered in a final return (確定申告書), of the amount a Cabinet Order (政令) sets as the valuation gain (評価益) under Article 25(3) that is counted in gross profits, as Article 25(6) describes them and Article 33(7) refers to them.
In Articles 42 to 49, the ceiling, worked out as each paragraph that uses it sets, up to which a domestic corporation may reduce the book value of fixed assets it has acquired or improved with, or received in place of, a government subsidy, a contribution from users of a utility, an assessment on members, or insurance money or compensation for a loss (or set the same amount aside as a reserve), and deduct that amount as an expense.
リース資産
The asset that is the subject of a lease transaction, which this paragraph treats as sold by the lessor to the lessee at the moment it is handed over.
In Article 21-4, paragraph (1), a person with a particular disability as defined in Article 19-4, paragraph (2) — a person with a disability (障害者) who has a severe mental or physical disability, as a Cabinet Order (政令) specifies — other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).
An asset (of a kind a Cabinet Order (政令) specifies) that an individual gave up through a rights conversion (権利変換) in a condominium regeneration project (マンション再生事業) under the Act on Facilitation of the Regeneration, etc. of Condominiums, in return for a right to acquire rights in the regenerated condominium or a site use right (敷地利用権) for it.
Discount bonds (割引債) that are corporate bonds issued, with authorization under Article 10, paragraph (1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway, by the Trans-Tokyo Bay Highway construction operator under Article 2, paragraph (1) of that Act, or bonds issued, with authorization under Article 8, paragraph (3) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors, by the urban development promotion organization under Article 3, paragraph (1) of that Act (limited to one a Cabinet Order (政令) specifies).
A person whose work is entertaining or otherwise serving customers at a hotel, inn or other place where people eat and drink, of a kind a Cabinet Order (政令) specifies; under Article 41-20, fees a business that dispatches such persons pays them are treated as fees listed in Article 204, paragraph 1, item 6 of the Income Tax Act.
積立限度額
For a mining corporation's reserve for exploration (探鉱準備金), the lower of 12 percent of its revenue within the designated period from selling the minerals it mined and 50 percent of the mining income on that revenue, less, where it spent nothing on new mineral deposit exploration (新鉱床探鉱費) in the business years beginning in the previous five years, the amount in item (iii).
所得基準額
The amount calculated as a Cabinet Order (政令) sets as the corporation's income for the target business year, capped at 12.5 billion yen, which limits how much of the special account for shares in special new business pioneers (特別新事業開拓事業者) is deductible.
農業経営者
In the paragraph that defines it, an individual who farmed, of a kind a Cabinet Order (政令) specifies.