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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
The head, manager or other person running one of a corporation's business establishments, or a relative or other individual specially related to that person as a Cabinet Order (政令) specifies, used to identify corporations formed from businesses those people previously ran as individuals.
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.
受託者
In Article 21-4, a trust company (信託会社) or another person a Cabinet Order (政令) specifies, with which property is placed in trust under a support trust contract for a specified person with a disability (特定障害者扶養信託契約).
社債等
Corporate bonds (社債), including instruments a Cabinet Order (政令) sets as similar, that a book-entry transfer institution (振替機関) has the issuer's consent to handle under Article 13 of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
On the remote islands of Okinawa (離島), the kinds of hotel business (旅館業) a Cabinet Order (政令) specifies, for the special depreciation of facilities used in them.
預入等
A deposit, entrusting or other act a Cabinet Order (政令) sets, made under a contract for deposits and savings, etc. (預貯金等), in the rule of Article 41-9 that taxes prizes on such savings separately at 15%.
The day a Cabinet Order (政令) specifies as the day of establishment of a domestic corporation under Article 57, paragraph (11), item (iii) of the Corporation Tax Act, from which the ten years count in the rule in Article 42-4, paragraph (3), item (i) that raises the cap on the experimental research tax credit.
In Article 45, paragraph (3), the day a corporation first puts equipment acquired in a district listed in that paragraph's table to use there in the business the table lists for that district, in a case a Cabinet Order (政令) sets as helping promote the district's industry.
In Article 91-2, paragraph (2), a victim of a natural disaster (自然災害) set by Cabinet Order (政令) under Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims, of a kind a Cabinet Order names, or their heir or another person a Cabinet Order names; stamp tax is not charged on the contracts for transferring real property or building construction contracts they make within five years after the disaster in the cases listed in paragraph (1).
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.
A provision under which approval is given — Article 3, paragraph (1), item (i) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), where the Minister of Health, Labour and Welfare approves the rules (規約) of a defined-benefit corporate pension, or another provision a Cabinet Order (政令) names.
A provision under which authorization is given — Article 3, paragraph (1), item (ii) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), where the Minister of Health, Labour and Welfare authorizes the setting up of a corporate pension fund (企業年金基金), or another provision a Cabinet Order (政令) names.
The standards on safety against earthquakes that a Cabinet Order (政令) sets.
貸家住宅
Housing used for renting out (including housing for the owner's employees), of a kind a Cabinet Order (政令) specifies, whose land Article 586, paragraph 2, item 19 lists among the land on which the special land holding tax (特別土地保有税) is not imposed.
The documents listed in Article 4, paragraph (2), items (i) and (iii) to (vii) — among them the applicant's record of its real estate brokerage business and the career summaries of its officers — that are attached to a real estate brokerage licence (免許) application and that the licensing authority must make available for public inspection along with the register of real estate brokers.
The value of rice, wheat or other farm produce specified by Cabinet Order (政令) at the time a farmer harvests it, which counts as business income of the year of the harvest.
A provision under which approval is given — Article 3, paragraph (1), item (i) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), where the Minister of Health, Labour and Welfare approves the rules (規約) of a defined-benefit corporate pension, or another provision a Cabinet Order (政令) names.
A provision under which authorization is given — Article 3, paragraph (1), item (ii) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), where the Minister of Health, Labour and Welfare authorizes the setting up of a corporate pension fund (企業年金基金), or another provision a Cabinet Order (政令) names.
指定都市
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
In Article 4-3, paragraph (1), items (viii) and (ix), a beneficiary of a trust as defined in Article 12, paragraph (1), including a person treated as one under Article 12, paragraph (2).