Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 42-12-6(6), an industrial competitiveness base strengthening product (産業競争力基盤強化商品), other than semiconductors, listed in the certified plan of a business certified under Article 21-22(1) of the Act on Strengthening Industrial Competitiveness between the day Act No. 45 of 2024 came into effect and 31 March 2027.
In Article 70-6, the part of the inheritance tax deferred under that Article that corresponds to the value of the transferred special farmland, etc. (譲渡特例農地等) less its value at the agricultural investment price (農業投資価格), computed as a Cabinet Order (政令) provides.
特定介護予防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 defined in Article 8-2, paragraph (11) of the Long-Term Care Insurance Act (特定介護予防福祉用具販売): selling, in the manner a Cabinet Order (政令) sets, to a person requiring support at home (居宅要支援者), welfare equipment that helps prevent the need for long-term care and is used for bathing or toileting, or that the Minister of Health, Labour and Welfare otherwise specifies.
The dividends and similar income (配当等) on listed shares, etc. in a tax-exempt account (非課税口座内上場株式等) that a resident, or a nonresident with a permanent establishment, is to receive, of the kinds and within the periods listed in Article 9-8, items (i) to (iv), where the financial instruments business operator, etc. is a handler of payments in Japan of a kind a Cabinet Order (政令) sets; they are free of income tax.
地区計画に係る特定の地区施設等
The part of land used for district facilities (地区施設) or other facilities a Cabinet Order (政令) specifies, within a district development plan (地区整備計画) area under a district plan (地区計画) in a city plan under the City Planning Act, on which walls and the like may not be built because of a wall-position restriction made binding by a municipal ordinance (条例) under Article 68-2, paragraph (1) of the Building Standards Act.
特定小型原動機付自転車危険行為
In Article 108-3-5 and the following Article, an act in driving a specified small motorized bicycle (特定小型原動機付自転車) that breaks this Act, an order under it or a measure taken under it, of a kind a Cabinet Order (政令) lists as likely to cause danger in road traffic.
外国株価指数連動型特定株式投資信託
A specified stock investment trust (特定株式投資信託) that invests its trust property in shares of foreign corporations included in a foreign stock price index — a stock price index of foreign corporations' shares that a Cabinet Order (政令) specifies.
特例非支配目的株式等に係る配当等の額
Dividends and similar income (配当等) under Article 23, paragraph (1) of the Corporation Tax Act that an insurance company filing a blue return receives on the non-controlling-purpose shares, etc. (非支配目的株式等) under Article 23, paragraph (6) of that Act that it holds.
In Article 100-11, insurance premiums and other money collected under this Act, repayments of pension insurance benefits paid in error and other items an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) names, whose receipt the Minister of Health, Labour and Welfare can, in cases a Cabinet Order (政令) sets, have the Japan Pension Service (日本年金機構) handle.
特定健康診査等
In Article 150, paragraph (1) and Article 154-2, the specified health checks (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, which insurers must provide.
A business's accounts receivable, loans and similar monetary claims on which part is expected to be lost because an event a Cabinet Order (政令) specifies has happened, such as repayment being deferred under a court-approved reorganisation plan, whose expected loss may be reserved as a necessary expense.
In Article 27-10, paragraph (6), the public notice that a target company (対象者) whose position statement asks for the tender offer period to be extended must give under paragraph (4) of that Article, stating the extended purchase period and other matters a Cabinet Office Order (内閣府令) sets.
一般投資家等買付け
In Article 117-2, a purchase of securities that a member, etc. (会員等) of a financial instruments exchange makes on the order of someone other than a professional investor, etc. (特定投資家等) (or the issuer of the securities and others a Cabinet Office Order (内閣府令) specifies), which the exchange may prohibit, under its business regulations, for each financial instruments exchange market (取引所金融商品市場) it opens.
In Article 204-2, paragraph (1), the dispositions for arrears (滞納処分等) and the powers in Article 204, paragraph (1), item (xvi) that the Minister of Health, Labour and Welfare has decided under Article 204, paragraph (3) to exercise personally, with the further powers a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister may delegate to the Minister of Finance where a person liable to pay may be hiding property to escape them or other circumstances a Cabinet Order (政令) sets arise.
A corporate pension fund (企業年金基金) — the body an employer sets up, with the Minister of Health, Labour and Welfare's authorization, to run a defined-benefit corporate pension — as provided for in Article 3, paragraph (1), item (ii) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001).
In Article 32, paragraph (2), the national government and the corporations set up under special Acts that a Cabinet Order (政令) names because the national government provides all or most of their capital or the main funds for their operations.
A person with a disability of a kind a Cabinet Order (政令) sets, whom Article 701-31, paragraph 1, item 5 leaves out of the employees (従業者) whose pay makes up the total employee pay (従業者給与総額) for the business office tax (事業所税).
通勤者
A person with salary income who commutes to work, whose commuting allowance from the employer is tax-free up to the amount a Cabinet Order (政令) sets.
Medical expenses as defined in Article 73, paragraph (2), whose amounts a final return claiming the medical expense deduction must set out in an attached statement.
中核市
A core city under Article 252-22, paragraph (1) of the Local Autonomy Act: a city with a population of 200,000 or more designated by Cabinet Order (政令), which may take over some of the work a prefecture otherwise does.