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In Article 60-3(1) and (3), the amount a Cabinet Order (政令) sets as the loss a loss corporation (欠損等法人) suffers from the transfer, revaluation, bad debt, disposal or other specified event (譲渡等特定事由) affecting a specified asset (特定資産) during the applicable period (適用期間), less any gain a Cabinet Order sets from the transfer, revaluation or other event affecting specified assets in the applicable period of the same business year; it is not counted in deductible expenses (損金の額).
時価評価金額
In Article 61, paragraph (3), the value of commodities for short-term trading, etc. (短期売買商品等) at the end of a period under the fair value method (時価法), for those carried at that value.
特定保有資産
In Article 62-7, paragraph (2), item (ii), assets the domestic corporation in paragraph (1) has held since before the start of the business year that includes the day it last came to have a controlling interest (支配関係発生日) with the other corporation, or similar assets a Cabinet Order (政令) specifies, other than inventory, assets of small book value and others a Cabinet Order excludes.
In Article 64-9, paragraph (10), item (i), a domestic corporation wholly controlled by the parent corporation (one of those in Article 64-9(2)) that, at the end of its business year containing the day before the special application year (申請特例年度) begins, holds assets subject to fair valuation (時価評価資産) as defined in Article 64-11(1) or other things a Cabinet Order (政令) specifies, other than one listed in Article 64-11(1)(ii).
A registered financial institution as defined in Article 2, paragraph (11) of the Financial Instruments and Exchange Act.
An advanced vessel (先進船舶) listed in a certified plan for introducing advanced vessels under Article 39-14 of the Marine Transportation Act, limited to the vessels a Cabinet Order (政令) specifies as contributing greatly to reducing environmental load.
An asset that a public interest corporation, etc. (公益法人等) acquires with the whole proceeds of transferring property it received by gift or bequest and has been managing in a way a Cabinet Order (政令) sets, where before the transfer it filed with the Commissioner of the National Tax Agency, through its tax office, a document stating how it manages the property and other matters a Ministry of Finance Order (財務省令) sets.
Land or a land right that a corporation gives up in the exchange and consolidation (交換分合) described in Article 65-10, paragraph 1, including letting it be used where that markedly lowers its value as a Cabinet Order (政令) specifies.
免許関係事務
The work on driving licenses under Chapter VI that a public safety commission (公安委員会) may entrust to a corporation a Cabinet Office Order (内閣府令) names, other than refusing or withholding licenses, setting and changing their conditions, judging test and fitness screening results, revoking and suspending licenses, and the other work a Cabinet Order (政令) sets.
In Article 33, paragraph (5) and Article 37, paragraph (2), the records that a business handling personal information (個人情報取扱事業者) must make under Article 29, paragraph (1) and Article 30, paragraph (3) when it provides personal data to a third party or receives it from one, as they relate to the personal data identifying a given person, other than records that a Cabinet Order (政令) names as records whose existence or absence, if made known, would harm the public interest or other interests.
In Article 82, paragraph (1) and Article 86, the specified health checkups (特定健康診査) under Article 20 and the specified health guidance (特定保健指導) under Article 24 of the Act on Assurance of Medical Care for Elderly People.
指定代理納付者
In Article 92-2-2, a person the Minister of Health, Labour and Welfare designates as meeting the requirements of a Cabinet Order (政令) and able to pay insured persons' premiums on their behalf, advancing the money, at the insured person's request.
A life mutual aid (生命共済) contract made by an agricultural cooperative that carries on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (Act No. 132 of 1947), other than those with a mutual aid period shorter than five years that a Cabinet Order (政令) names, or a similar mutual aid contract a Cabinet Order specifies.
事業主行動計画
In Article 7, a name covering both the general employer action plan (一般事業主行動計画) that Article 8, paragraph (1) provides for and the specified employer action plan (特定事業主行動計画) that Article 19, paragraph (1) provides for.
The number of years, counted as a Cabinet Order (政令) sets, a person served as a corporate officer, a member of the Diet or of a local assembly, or a national or local public employee; severance pay for five years or less of such service is specified officers' severance pay.
A life mutual aid (生命共済) contract made by an agricultural cooperative that carries on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act (Act No. 132 of 1947), other than those with a mutual aid period shorter than five years that a Cabinet Order (政令) names, or a similar mutual aid contract a Cabinet Order specifies.
In Article 61-2, paragraphs (5) and (7), a succeeding parent corporation as referred to in Article 2, item (xii)-11: a corporation related to the succeeding corporation in a company split (分割承継法人) by directly or indirectly holding all its issued shares, etc., in a relationship a Cabinet Order (政令) sets.
In Article 61-6, the part of the profit or loss on a derivative transaction, etc. (デリバティブ取引等) entered into to reduce a possible loss on a hedged asset or liability — counting its profit or loss on settlement (決済損益額), the deemed settlement profits or losses (みなし決済損益額) under Articles 61(7), 61-4(1) and 61-5(1), and the foreign exchange conversion difference (為替換算差額) under Article 61-9(2) — that is effective in reducing that loss, calculated as a Cabinet Order (政令) specifies.
In Article 62, paragraph (1), a company split by split-off (分割型分割) in which all the assets given as consideration for the split (分割対価資産) go directly to the splitting corporation's shareholders, etc., or a split-off without consideration (無対価分割) of a kind a Cabinet Order (政令) specifies as one where delivering the successor corporation's shares to them is regarded as omitted.
In Article 64-11, paragraph (2), a domestic corporation that, at the end of the business year immediately before group tax sharing starts (通算開始直前事業年度), holds shares or capital contributions in a corporation starting group tax sharing under paragraph (1), other than the parent corporation and a corporation that a Cabinet Order (政令) places outside the aggregation of profits and losses (損益通算).