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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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An investment, of a kind a Cabinet Order (政令) sets, that is certain to be spent on the costs of exploring for minerals outside Japan, counted among new mineral deposit exploration expenses (新鉱床探鉱費).
In Article 59, paragraph (2), new mineral deposit exploration expenses (新鉱床探鉱費) as defined in Article 58, paragraph (2), spent by a corporation holding a reserve for overseas exploration (海外探鉱準備金).
In Article 70-4, farmland or pasture land that a donee borrows for its own farming, within two months of the day set in paragraph (10), item (i) or (iii), in place of lent-out farmland covered by paragraph (8) (貸付特例適用農地等), meeting requirements such as being borrowed under an agricultural land use consolidation, etc. promotion plan (農用地利用集積等促進計画) and others a Cabinet Order (政令) sets.
In Article 70-6-8, paragraphs (18) and (21), the gift tax exempted when the deferred tax is recalculated under paragraph (18): the deferred gift tax less the recalculated deferred gift tax (再計算猶予中贈与税額) and the non-deductible consideration, etc. (必要経費不算入対価等) that persons specially related to the donee received from it in the five years up to the approval date (認可決定日).
In Article 70-6-10, paragraphs (19) and (22), the inheritance tax exempted when the deferred tax is recalculated under paragraph (19): the deferred inheritance tax less the recalculated deferred inheritance tax (再計算猶予中相続税額) and the non-deductible consideration, etc. (必要経費不算入対価等) that persons specially related to the heir received from it in the five years up to the approval date (認可決定日).
A company of the kind a Cabinet Order (政令) specifies as closely connected with the specified company (特定会社), among the companies with a special relationship to it that a Cabinet Order sets; its shares too must be unlisted shares (非上場株式等).
In Article 2, paragraphs (2) and (3), the rights that are to be shown on the securities listed in Article 2, paragraph (1) (for the kinds in its items (xvi) and (xix) to (xxi), only those a Cabinet Office Order (内閣府令) sets, and less certain trust-type rights a Cabinet Order (政令) excludes), which are deemed to be those securities even where no certificate showing them has been issued.
Electronically recorded monetary claims (電子記録債権) that a Cabinet Order (政令) specifies as needing, in view of their transferability and other circumstances, to be treated as corporate bond certificates or other securities listed in Article 2, paragraph (1); this Act treats them as those securities.
In Article 27-25, paragraph (1), the number of share certificates, etc. held (保有株券等の数) by a holder plus those held by its joint holders (共同保有者), leaving out share certificates, etc. over which the holder and joint holders have rights, such as a right to claim delivery, that a Cabinet Order (政令) specifies.
In Article 13, the amount obtained by multiplying a bank's equity capital by the rate a Cabinet Order (政令) sets for each category it sets; a bank's credit and contribution (信用の供与等) to any one person must not exceed it, unless the Prime Minister approves an excess caused by a merger, company split or business acquisition by the person receiving the credit, or by another unavoidable reason a Cabinet Order sets.
Dividends and similar income on listed shares, etc. as defined in Article 9-3-2, paragraph 1 of the Act on Special Measures Concerning Taxation: interest and dividends of the kinds it lists and a Cabinet Order (政令) sets, paid in Japan, such as dividends on listed shares and distributions from publicly offered investment trusts.
In Article 62-8, the amount a Cabinet Order (政令) specifies as equal to future obligations of a business a domestic corporation receives in a non-qualified merger, etc. (非適格合併等) that significantly affect the business's profits and are expected to be performed within about three years, where it has taken on that burden, other than retirement allowance obligations and obligations already due.
In Article 4(1), the business office or other office of a financial instruments business operator or a financial institution of a kind a Cabinet Order (政令) specifies, where a person with a disability, etc. (障害者等) living in Japan buys government and local government bonds with the interest free of income tax.
A transfer of listed shares, etc. out of a minor's account (未成年者口座) to another custody account, or a return of their securities to the account holder, made because of a disaster, illness or other unavoidable cause a Cabinet Order (政令) specifies and covering all the listed shares, etc., money and other assets held in that account and in the taxable minor's account (課税未成年者口座) opened with it.
In Article 37-15, discount bonds (割引債) whose redemption gains are taxed under Article 41-12(1), long-term credit bank bonds, etc. (長期信用銀行債等) as defined in the Deposit Insurance Act, beneficial interests in a loan trust (貸付信託) and other items a Cabinet Order (政令) specifies.
税額控除対象寄附金
Specified donations (特定寄附金) under Article 78, paragraph (2) of the Income Tax Act that an individual makes to the bodies Article 41-18-3, paragraph (1) lists — such as public interest incorporated associations and foundations, school corporations, social welfare corporations and offender rehabilitation corporations, and, for student or researcher support, national and public university corporations and other listed bodies — that meet the requirements a Cabinet Order (政令) sets, other than donations deducted from income under Article 78, paragraph (1) of that Act.
The part of the inheritance tax allowed to be paid in instalments that is attributable to the value of real property, etc. (不動産等の価額), computed as a Cabinet Order (政令) provides, for which Article 70-10 lets the taxpayer apply for an instalment period of up to 20 years (shorter where the tax to be paid in instalments is under 2 million yen).
基準該当若年運転者
A holder of a license obtained under the special exception (特例取得免許) who, during the young driver period (若年運転者期間) defined in Article 102-3, paragraph (1), has broken the driving rules of this Act in a way that meets the standard a Cabinet Order (政令) sets, other than one who did so again after completing the training in Article 108-2, paragraph (1), item (xiv) and met the standard under Article 104-2-4, paragraph (2).
The amount of the medical expenses on which a claim for the medical expense deduction is based, and the other details a Ministry of Finance Order (財務省令) specifies, set out in a statement attached to the tax return.
The premiums of the kinds Article 75, paragraph (2) lists, as deducted from the salary or wages (給与等) being paid: premiums under a small-enterprise mutual aid (小規模企業共済) contract other than one a Cabinet Order (政令) excludes, members' contributions to a corporate-type or individual-type defined-contribution pension (確定拠出年金), and premiums under a mutual aid scheme a Cabinet Order specifies.