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保有調整対象固定資産
In Article 33, paragraph (1), item (i), an adjustment-target fixed asset (調整対象固定資産) that the business operator still holds on the last day of the taxable period of the third year (第三年度の課税期間).
In Article 37, paragraph (1) and Article 37-2, paragraph (1), a taxable period (課税期間) a Cabinet Order (政令) specifies of the split-off parent corporation (新設分割親法人) or split-off subsidiary corporation (新設分割子法人) in a split, etc. (分割等) under Article 12, paragraph (1); the special calculation of Article 37, paragraph (1) cannot be used for it.
The spouse of a major shareholder (大口株主), or another individual in a special relationship with one that a Cabinet Order (政令) sets, as of the day of the resolution granting stock options (付与決議).
In Article 13, the amount obtained by multiplying the total net equity capital of a bank and its subsidiary companies, etc. (子会社等) by the rate a Cabinet Order (政令) sets for each category it sets; their combined credit and contribution (信用の供与等) to any one person must not exceed it, with the same exception for an approved excess as in paragraph (1) of that Article.
The cost of a municipality's community support projects (地域支援事業), other than its comprehensive long-term care prevention and daily life support projects (介護予防・日常生活支援総合事業), multiplied by the secondary insured persons' share rate (第二号被保険者負担率) of Article 125, paragraph (1) plus 50 percent; the national government grants the municipality half of this amount (Article 122-2, paragraph (4)).
The reserves (積立金) of the employees' pension account (厚生年金勘定) of the pension special account (年金特別会計) in the fiscal year before the one in question, together with amounts a Cabinet Order (政令) treats as equivalent; Article 84-6, paragraph (4), item (i) uses it to work out each implementing organization's (実施機関) share of the reserves.
In Article 81-3, the scheme under which the designated association (指定法人) pays prefectures grants toward the costs of benefits for extremely expensive medical care, as a Cabinet Order (政令) provides, to soften the effect of those costs on national health insurance finances.
A relative of the delinquent taxpayer, another individual with a special relationship to them, or a family corporation (同族会社) or similar corporation, of the kinds a Cabinet Order (政令) sets.
For the enterprise tax (事業税), a federation of agricultural cooperatives (農業協同組合連合会) that runs a hospital or clinic which is a public medical institution under Article 31 of the Medical Care Act, of a kind a Cabinet Order (政令) sets; Articles 72-23, paragraph 2 and 72-24-7, paragraph 7 treat it apart from the other bodies Article 72-5, paragraph 1, item 5 lists.
特定福祉用具販売事業者
In Article 54-2, paragraph (1) and Appended Table 2 (別表第二), a person who, as a business, makes the sale of specified welfare equipment (特定福祉用具販売) defined in Article 8, paragraph (13) of the Long-Term Care Insurance Act: selling, in the manner a Cabinet Order (政令) sets, to a person requiring long-term care at home (居宅要介護者), welfare equipment used for bathing or toileting, or that the Minister of Health, Labour and Welfare otherwise specifies.
The part, set by Cabinet Order (政令), of the foreign tax on a group investment trust's (集団投資信託) proceeds that has already been credited against the income tax on those proceeds and that matches the distribution a particular person receives, which is taken off that person's income tax for the year.
A transfer of listed shares, etc. out of a taxable minor's account (課税未成年者口座) 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 minor's account (未成年者口座) opened with it.
An off-street parking lot (路外駐車場) under Article 2, item (ii) of the law on parking lots (駐車場法), limited to notified ones a Cabinet Order (政令) specifies, that is a parking facility a building must provide under a local ordinance (条例) made under Article 20, paragraph (1) or (2) or Article 20-2, paragraph (1) of that law, limited to the part a Cabinet Order specifies as needed to meet the ordinance's standards.
In Article 2(3)(iii), a device for recording or transmitting location information (位置情報記録・送信装置) or a locating device that transmits identifying information (位置特定用識別情報送信装置).
The part of the amount of income tax, etc. (所得税等の額) imposed on a foreign related company (外国関係会社) — in Article 66-9-3, a foreign related corporation (外国関係法人) — calculated as a Cabinet Order (政令) sets as corresponding to its taxable amount (課税対象金額) or one of its partial taxable amounts, which is credited against the domestic corporation's corporation tax.
In Article 10, paragraph (2), item (xi), a device for recording or transmitting location information (位置情報記録・送信装置) or a locating device that transmits identifying information (位置特定用識別情報送信装置).
ヘッジ対象有価証券評価差額
In Article 61-7, the part of the difference between the value and the book value of securities held other than for trading (売買目的外有価証券) and hedged with derivative transactions, etc. (デリバティブ取引等) that corresponds to the profit or loss on those transactions, worked out as a Cabinet Order (政令) sets; where that Article's conditions are met it is counted in deductible expenses or gross profits for the business year.
Where real property, etc. (不動産等) makes up half or more of the value of the taxable inherited property (課税相続財産の価額), the part of the inheritance tax allowed deferred payment (延納) that a Cabinet Order (政令) attributes to the value of that real property, etc.; Article 38, paragraph (2) spreads it over its own deferral period, apart from the rest.
Building a new special certified house, etc. (特例認定住宅等) or acquiring one never used since it was built, acquiring one that a real estate dealer renovated and sold (特例買取再販認定住宅等の取得), or otherwise acquiring an existing one, as Article 41, paragraph (18) defines.
For a resident who receives specified public pensions (特定公的年金等) — public pensions or retirement packages under Article 35, paragraph (3) of the Income Tax Act that a Cabinet Order (政令) names — the first such payment for 2024 income tax, of a kind a Cabinet Order names, that the payer makes on or after 1 June 2024; the 2024 special deduction for pensions (年金特別控除額) is first taken from the income tax withheld on it.