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業務執行組合員
In Article 57-6, paragraphs (1) and (2), the person a Cabinet Order (政令) specifies who executes the business of a voluntary partnership, etc. (任意組合等), and who files the notice that all its partners are qualified invoice issuers (適格請求書発行事業者).
In Article 6, paragraph (10), a payment handler (支払の取扱者) entrusted, as a Cabinet Order (政令) provides, with the custody of specified foreign private bonds (特定民間国外債) issued on or after 1 April 1998 on whose interest a nonresident or foreign corporation receives payment.
A marine transportation business (海上運送業) of the kind a Cabinet Order (政令) specifies, carried on by an individual or corporation filing blue returns, for whose new ships Articles 11 and 43 allow special depreciation.
In Article 28-4, the creation of a superficies or a right of lease over land, or another act of a kind a Cabinet Order (政令) specifies by which a contract lets another person use land for a long period, treated there like a transfer of land.
特定居住用家屋
In Article 41(24), a house for living in of the kind a Cabinet Order (政令) sets as one that does not count as contributing to the rational use of energy; a home of that kind newly built, or bought unused, and moved into on or after 1 January 2024 does not get the housing loan credit.
In Article 70-7-2(14)(x), the day five months after the end of the business-succession period — the due date of inheritance tax, falling due under Article 70-7-2(3)(ii), for which deferred payment or payment in kind under the Inheritance Tax Act (相続税法) is sought.
Land, or rights to land, held by a builder of good-quality housing (優良住宅建設事業者) for a housing-construction project described in Article 71-7, paragraph (2), less any part set aside for homes to be sold first to the people whose land was bought for the project and others set by Cabinet Order (政令).
In Article 82, a person carrying on a marine transportation business (海上運送業), of a kind a Cabinet Order (政令) sets.
A poultry slaughtering business as defined in Article 2, item (v) of the Poultry Slaughtering Business Control and Poultry Meat Inspection Act, which Articles 51, 54 and 57, paragraph (1) leave out of the businesses they cover.
第二種資金移動業
The standard tier of money-transfer business under the Payment Services Act, handling transfers of up to one million yen each.
An organisation of insured persons in the same trade or line of work, or a similar organisation a Cabinet Order (政令) specifies, that makes its members' notifications under Article 12, paragraph (1) for them; it needs the authorization of the Minister of Health, Labour and Welfare to take this on.
Being admitted to a hospital or clinic and paying medical expenses (医療費) as item 2 of the same paragraph defines them, or another event a Cabinet Order (政令) sets, on which a long-term care and medical insurance contract (介護医療保険契約等) promises to pay out — the part of the contract whose premiums count as long-term care and medical insurance premiums (介護医療保険料) for the inhabitant tax deduction.
Being admitted to a hospital or clinic and paying medical expenses (医療費) as defined in Article 73, paragraph (2), or another event a Cabinet Order (政令) sets, on which a nursing-care medical insurance policy promises to pay out — the promise that makes its premiums deductible under Article 76, paragraph (2).
対象国内源泉所得
Domestic source income of the kinds listed that is attributable to the permanent establishment in Japan of a foreign corporation (Article 180) or nonresident (Article 214) meeting requirements set by Cabinet Order (政令), from which no tax is withheld while the recipient holds a certificate from the district tax office director (税務署長) and has shown it to the payer.
In Article 33(7) and (8), the case where an asset described in Article 25(3) has an amount a Cabinet Order (政令) sets as its valuation gain (評価益) under that paragraph.
In Article 57, a corporation listed in the items of Article 64-11, paragraph (1) or Article 64-12, paragraph (1), whose assets are not revalued at fair value when it starts or joins group tax sharing (通算制度).
受託者の営業所等
In Article 21-4, a business office, office or similar place in Japan of the trustee (受託者) — a trust company or another person a Cabinet Order (政令) specifies — at which property is placed in trust for a specified person with a disability (特定障害者).
In Article 48-2, the deferred tax amount (延納税額) of a person granted deferred payment (延納) of inheritance tax, less the installment payments (分納税額) already due.
A transfer by the individual, in the year of the sale of the transferred asset (譲渡資産) or in either of the two years before it, of a house, land or rights over land that the individual used as a residence together with that asset, other than a transfer by expropriation or exchange (収用交換等による譲渡) and other transfers a Cabinet Order (政令) sets.
特定ソフトウエア
Software a Cabinet Order (政令) specifies.