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In Article 10, paragraph (4), the provisions listed there and others a Cabinet Order (政令) specifies — among them the loss carryforward rules as applied to foreign corporations and parts of the foreign tax credit for foreign corporations — which apply as if a foreign corporation that again comes to have a permanent establishment (恒久的施設) were established on that day.
In Article 12-3, paragraph (2), a corporation that had the special relationship a Cabinet Order (政令) sets with the other person controlling a newly established corporation (新規設立法人) that meets the specified requirement (特定要件), that was dissolved within one year before that corporation was established or before its new-establishment start date (新設開始日), and that had the relationship on the day it was dissolved, other than one that still has it on that start date.
In Article 4, paragraph (2), item (ii), a transaction that a specified business operator (特定事業者) other than a lawyer or legal professional corporation carries out with a customer in the course of its specified business (特定業務) and that the third column of the Appended Table (別表) lists for its kind of operator, in each case as a Cabinet Order (政令) specifies; the sentence of Article 4, paragraph (1) that coins the name leaves out, at that point only, transactions that fall under paragraph (2).
In Article 4, paragraph (2), item (ii), a country or region that a Cabinet Order (政令) specifies as one whose systems for preventing the transfer of criminal proceeds are not considered adequately in place; specified transactions with customers living or located there, or involving a transfer of property to people living or located there, call for the stricter verification of paragraph (2).
A corporation that would be a family corporation as defined in Article 2, item (x) of the Corporation Tax Act if the person concerned (対象者), or a corporation with a special relationship to that person as a Cabinet Order (政令) sets, were chosen as one of the shareholders on which that test is based.
In Article 5-2, paragraph (4), the partnership property under Article 668 of the Civil Code of a partnership formed under a partnership contract (組合契約), including property a Cabinet Order (政令) names as similar to it.
A concentrated area as defined in Article 5, paragraph (4), item (v)(a) of the Local Revitalization Act: an area where excessive concentration of industry and population must be prevented, and the area around it, as a Cabinet Order (政令) specifies.
In Article 37-11-4(2), the amount a Cabinet Order (政令) sets as the loss from the cash settlement (差金決済) of margin and similar transactions in listed shares made in the year up to the time of the covered transfer (対象譲渡等).
差益金額
In Article 37-11-4(2), the amount a Cabinet Order (政令) sets as the gain from the cash settlement (差金決済) of margin and similar transactions in listed shares made in the year up to the time of the covered transfer (対象譲渡等).
For an individual who acquired by paying in specified shares (特定株式) of a specified small and medium-sized company (特定中小会社), the period from the company's incorporation to the day before its shares are listed on a financial instruments exchange (金融商品取引所) or another day a Cabinet Order (政令) sets; a loss from the shares losing their value as shares, through the events listed in Article 37-13-3, paragraph (1), that occurs within this period is treated as a loss on their transfer.
The matters that the head of a business office of a financial instruments business operator, etc. (金融商品取引業者等) must send to the competent district tax office director (所轄税務署長) under the provisions the paragraph lists, which, with that director's approval, may be sent instead to the district tax office director a Ministry of Finance Order (財務省令) sets.
In Articles 40-4 and 66-6, business, of a kind a Cabinet Order (政令) sets, by which a foreign affiliate (外国関係会社) whose main business is holding shares, etc. improves the profitability of other corporations through overall management and coordination of their business activities.
供用期間
In Article 45, paragraph (4), the five years from the date of commencement of use (供用日) of the industry promotion machinery, etc. (産業振興機械等) under paragraph (3).
The period from the day the designated company lent the airport site (空港用地) to New Kansai International Airport Company, Ltd. under Article 12, paragraph (1), item (ii) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport, to the day a Cabinet Order (政令) sets as the end of that lending, or to the day repayment of the airport site development debts is completed if that comes first.
In Article 65-7(1) and (9), the period from 1 April 1970 to 31 March 2029 (31 March 2028 for assets in item 4 of the table used in construction or other businesses a Cabinet Order (政令) sets) in which a corporation's transfer of an asset and purchase of a replacement asset qualify for the special rule on replacement of specified assets.
For the definition of an ultimate parent entity, etc. (最終親会社等) in Article 66-4-4, a constituent company, etc. (構成会社等) of a corporate group that a Cabinet Order (政令) specifies as controlling the body — the shareholders' meeting or similar — that decides the financial and business policies of the group's other constituent companies, etc.
木材市場
In Article 71-10, paragraph (1), a market opened for the wholesale of timber at the time of taxation, of a kind a Cabinet Order (政令) sets.
対象船舶
In Article 82, an international ship (国際船舶) under Article 44-2 of the Marine Transportation Act (海上運送法) that a Cabinet Order (政令) sets as having especially high transport capacity.
損壊建物
A building damaged by a natural disaster (自然災害) as Article 91-2, paragraph (1) defines it, whose sale or repair by a disaster victim is one of the cases in which contracts are free of stamp tax under that paragraph.
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).