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Terms
In Articles 70-7 and 70-7-2, an office, shop, factory or similar place of the certified company where regular employees work that a disaster has damaged so that keeping employment has become difficult; if the average number of its regular employees on the base dates after the disaster falls below the number a Cabinet Order (政令) sets, the company is not treated as failing the employment condition, so long as its other offices keep theirs.
In Article 83-3, an extension, repair or remodelling of the kind a Cabinet Order (政令) sets that a building must undergo to become a specified building (特定建築物), that is, a building of the kind a Cabinet Order specifies as improving urban functions.
特例建築物
A building used for a purpose a Cabinet Order (政令) specifies, newly built or rebuilt by replacing an existing building.
An extension, repair or remodelling a Cabinet Order (政令) specifies that a building needs to become a special building (特例建築物), one used for a purpose a Cabinet Order specifies.
製造業者等
In Article 104-5 and Article 104-6, paragraph (3), a person in the business of making or importing specified machines (特定機器) or specified recording media (特定記録媒体).
In Article 4, item (v) and Article 32, a person with a close relationship, of a kind a Cabinet Order (政令) sets, with the issuer of a prepaid payment instrument.
In the table in Article 95-6, paragraph (1), which sets how long licenses stay valid, a person who could not renew their license card or license information record (免許証等) because of overseas travel, a disaster or another unavoidable reason a Cabinet Order (政令) sets, and for whom fewer than six months have passed since the license lapsed under Article 105 as a result (or, where that reason kept them from obtaining a new license within that time, fewer than one month since the reason ended, if fewer than three years have passed since the lapse).
合算対象額
In Article 174-3, paragraphs (11) and (12), the total of the amounts listed in the items of paragraph (1) — the amount of the administrative monetary penalty (課徴金) that paragraph has the Prime Minister order a person to pay for a series of purchases and sales of securities, etc., or orders or entrustments for them, made in violation of Article 159, paragraph (3).
外国銀行等
In Article 4, paragraph (3), a person carrying on banking business in a foreign country under foreign laws and regulations, including persons with a special relationship to it that a Cabinet Order (政令) specifies, but not a bank, etc. (銀行等).
A designated city (指定都市) or a core city (中核市), which, under Article 77, handles the work this Act gives prefectures that a Cabinet Order (政令) names, the provisions on prefectures then applying to it.
年金保険者
A person who pays an old-age or similar pension benefit (老齢等年金給付), whom, under special collection (特別徴収), a municipality (市町村) has collect an insured person's insurance premiums (保険料) from that benefit and pay them over to it.
Short name, in Article 19, for the Immigration Control and Refugee Recognition Act Enforcement Order (Cabinet Order No. 178 of 1998).
Investment funds that mainly invest in securities, as defined in the Act on Investment Trusts and Investment Corporations.
建築物貸与者
A person who leases a building of a kind Cabinet Order (政令) specifies to a person running a business.
A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.
Relocating, rebuilding elsewhere, removing or similarly dealing with a person's assets because the national or a local government needs it for an administrative purpose (other than improving fixed assets and acts a Cabinet Order (政令) specifies); subsidies received for its cost are not counted as income to the extent spent on it.
In Article 83, paragraph (1), the person handling payment referred to in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation: a person in Japan of the kind a Cabinet Order (政令) sets who handles the payment of dividends and similar distributions on listed shares, etc. (上場株式等の配当等) and withholds income tax when handing them over.
In the definition of a qualified contribution in kind (適格現物出資) in Article 2, item (xii)-14, real property in Japan and other assets a Cabinet Order (政令) specifies; a contribution in kind that transfers them to a foreign corporation is not a qualified one unless, as a Cabinet Order specifies, they all become assets of the business it carries on through its permanent establishment (恒久的施設).
In Article 2, item (xxix)(c) (specified trust issuing beneficiary certificates (特定受益証券発行信託)), the ratio of a trust's undistributed profits at the end of each calculation period (計算期間), worked out as a Cabinet Order (政令) sets, to its total principal at that time, which the trust's terms must keep within a ratio the Cabinet Order sets.
In Article 54(1) to (3), the amount that, under the Income Tax Act or other laws on income tax, the individual must count in the revenue (収入金額) or total revenue of employment income (給与所得) or other income a Cabinet Order (政令) sets, for services paid for with specified restricted shares (特定譲渡制限付株式); the corporation is treated as receiving the services on the day that amount becomes fixed.