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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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In Article 24-2, paragraph (1), a disaster that a Cabinet Order (政令) designates as a disaster of extreme severity under Article 2 of the Act on Special Financial Support to Deal with the Designated Disaster of Extreme Severity.
年金保険者
In Article 108, paragraph (7), those who pay superannuation benefits (老齢退職年金給付), from whom an insurer may ask for information on the payment of disability pensions, disability allowance and superannuation benefits when it needs it to pay injury and sickness allowance (傷病手当金).
学校給食費
The cost of school lunches, as defined in Article 11(2) of the School Lunch Program Act, other than the facilities, equipment and running costs set by Cabinet Order (政令) that the school's founder (設置者) bears; the guardians (保護者) of the pupils who receive the lunches pay it.
A seller or service provider affiliated with the intermediation of individual credit purchases, or another person a Cabinet Order (政令) specifies as closely connected with an individual credit purchase intermediary (個別信用購入あつせん業者), whom the Minister of Economy, Trade and Industry may order to report or submit materials on that intermediary's compliance with Articles 35-3-5 and 35-3-7, or whose offices the Minister may have inspected.
In Article 586, paragraph 2, item 2(c), a specified business site as defined in Article 2, paragraph 6 of the Water Pollution Prevention Act, whose establisher or former establisher installs facilities to purify groundwater containing harmful substances (有害物質).
In Article 2, item (xii)-14, a domestic corporation's industrial property rights, copyrights and other assets a Cabinet Order (政令) specifies.
The most a domestic corporation may count as a deductible expense for a business year out of the depreciation (償却費) it has entered in its books as a loss — for a depreciable asset (減価償却資産) under Article 31, worked out by the depreciation method it chose for the asset (or, failing a choice, the method a Cabinet Order (政令) sets), and for a deferred asset (繰延資産) under Article 32, worked out from the period over which the expenditure has effect, in each case as a Cabinet Order sets.
In Article 57-2, paragraph (1), a release of a corporation showing a loss, etc. (欠損等法人) from a debt, or another act concerning its debts, of a kind a Cabinet Order (政令) sets.
保有会社等
In Article 82, item (xiv)(f), one or more of the excluded entities (除外会社等) listed in items (xiv)(a) to (e) — government entities, international organisations' entities, non-profit entities, pension funds (other than those serving a pension fund) and investment or real estate investment entities that are ultimate parents — or another a Cabinet Order (政令) sets; a company, etc. (会社等) closely tied to one of them through its ownership interest or otherwise, as a Ministry of Finance Order (財務省令) sets, is itself excluded.
Interest and similar income (利子等) that a Cabinet Order (政令) specifies as income on which no tax is withheld at source within the meaning of Article 2, paragraph 1, item 45 of the Income Tax Act; Article 3 leaves it out of general interest and similar income (一般利子等), and Article 3-2 deals with it.
An individual who, on the record date for a dividend paid by a domestic corporation (or a day a Cabinet Order (政令) sets, for amounts treated as dividends), holds 3% or more of the corporation's issued shares or capital contributions.
In Articles 10-5-3 and 10-5-6, the depreciation of the equipment for the year calculated under Article 49, paragraph (1) of the Income Tax Act, to which the special depreciation limit (特別償却限度額) is added.
The part of a grant or compensation for closing or converting a business (転廃業助成金等) that corresponds to the costs, as a Cabinet Order (政令) specifies, of making up for the loss in value of the machinery and other depreciable assets the business used.
Compensation for decrease in value (減価補償金) as provided for in Article 109, paragraph (1) of the Land Readjustment Act, payable in a land readjustment project under that Act.
A disaster, illness or other unavoidable cause a Cabinet Order (政令) specifies.
In Article 38, paragraphs (3) and (5), the corporations listed in Appended Table 1 of the Corporation Tax Act and others a Cabinet Order (政令) sets.
Where the corporation is a group tax sharing corporation (通算法人), the day a Cabinet Order (政令) sets as the incorporation date of another group tax sharing corporation under Article 57, paragraph 11, item 3 of the Corporation Tax Act, as used in Article 42-4, paragraph 3, item 1 to test whether a business year falls within ten years after incorporation.
責任準備金
The policy reserve that an insurer or mutual aid body listed in the paragraph that defines it must set aside under the law that paragraph names for it, such as Article 116(1) of the Insurance Business Act for a licensed casualty insurer.
The most by which a corporation may reduce the book value of agricultural land or specified agricultural machinery, etc. (農用地等) it has acquired and count the reduction as a deductible expense: the smaller of the reserve for strengthening the farm management base (農業経営基盤強化準備金) taken into gross profit in the business year plus grants not put into that reserve (an amount a Cabinet Order (政令) sets), and the corporation's income for the year computed as a Cabinet Order sets.
準法定事務
In Article 9(1), work that an order of the competent ministries (主務省令) specifies as comparable to the work listed in the lower column of the Appended Table (別表), other than work based on a provision of a particular Act, and limited to work that meets the criteria a Cabinet Order (政令) sets, such as being of the same nature as that listed work.