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非上場会社
In Article 24-5, paragraph (1), a company required to submit annual securities reports (有価証券報告書) that is not a listed company, etc. (上場会社等: an issuer of securities listed on a financial instruments exchange under Article 24, paragraph (1), item (i) or of securities traded in a similar way, or another company, as a Cabinet Order (政令) specifies); it submits its semiannual securities report (半期報告書) within three months after the first six months of its business year, but may instead submit, within the time allowed for it, the report a listed company, etc. would submit — the one for companies in a business a Cabinet Office Order (内閣府令) names for the stability of the financial system if it carries on such a business, otherwise the general one.
In Article 24-6, paragraph (1), the shareholders meeting, board of directors meeting or other meeting a Cabinet Order (政令) specifies at which a resolution or decision (決議等) authorizing the company to acquire its own shares was made.
In Article 167, paragraph (1), which restricts trading by persons connected with a tender offeror (公開買付者等関係者), option certificates of the kind listed in Article 2, paragraph (1), item (xix) that represent options on the specified share certificates, etc. (特定株券等: shares, bonds with share options and other securities a Cabinet Order (政令) specifies, issued by the company whose listed shares are the subject of the tender offer, etc. (公開買付け等)), and other securities a Cabinet Order specifies.
特定健康診査
In Article 150, the specified health check (特定健康診査) that insurers give, under Article 20 of the Act on Assurance of Medical Care for Elderly People and their plans for such checks, to their members aged 40 or over.
特定健康診査
In Article 82, paragraph (2), the specified health checkup (特定健康診査) that insurers carry out, under Article 20 of the Act on Assurance of Medical Care for Elderly People and their plans for such checkups, for their members aged 40 or over.
A life insurance policy with an insurance period shorter than five years, of the kind a Cabinet Order (政令) specifies, which does not count as a new life insurance policy for the premium deduction.
年金給付契約
A contract listed in Article 34, paragraph 7, item 1(a) to (c) — a life insurance contract, a former postal life insurance contract (旧簡易生命保険契約) or a life mutual aid contract, etc. (生命共済契約等) that pays a fixed sum on survival or death — that provides for paying an annuity and is of a kind a Cabinet Order (政令) sets.
Where the additional charge for failure to file (不申告加算金) on the enterprise tax (事業税) is charged on an amended return or reassessment that follows a late return or an earlier determination, the total tax payable under the late return and the reassessments and determinations made before that amended return or reassessment (less, as a Cabinet Order (政令) provides, the tax on facts there was justifiable reason not to have counted before), less any part later reduced by a reassessment or by a ruling or judgment on an appeal; it is added to the tax the penalty is charged on to see whether the total exceeds 500,000 yen.
In Article 701-34, paragraph 4, the fire-fighting equipment, etc. (消防用設備等) as defined in Article 17, paragraph 1 of the Fire Service Act, of kinds a Cabinet Order (政令) sets, installed in a department store, inn or other fire-prevention object (防火対象物) used by many people that a Cabinet Order sets; the business floor area it takes up is not subject to the asset levy (資産割) of business office tax (事業所税).
国外源泉所得
Income with its source outside Japan as listed in Article 95, paragraph (4), together with income from selling securities held abroad that a Cabinet Order (政令) specifies; a non-permanent resident is taxed on it only where it is paid in Japan or sent to Japan from abroad.
The accounts receivable, loans and similar monetary claims arising in the business of a resident who files a blue return (青色申告書), other than those whose expected loss is assessed one by one, against whose total a reserve for bad debts can be counted as a necessary expense.
A life insurance policy with an insurance period shorter than five years, of the kind a Cabinet Order (政令) specifies, which does not count as a new life insurance policy for the premium deduction.
年金給付契約
A contract of the kinds listed in Article 76, paragraph (5), items (i) to (iii) that provides for the payment of an annuity, of the kind a Cabinet Order (政令) specifies; only such a contract can count as a new individual annuity insurance policy for the premium deduction.
国外源泉所得
In Article 47-4, paragraph (1), item (iv), foreign source income as Article 7, paragraph (1), item (ii) of the Income Tax Act refers to it: income with its source outside Japan as Article 95, paragraph (1) of that Act uses the term, including income from transfers of securities abroad of kinds a Cabinet Order (政令) specifies.
In Article 75, paragraph (1), item (v), the old life insurance premium as defined in Article 76, paragraph (1) of the Income Tax Act: premiums or contributions under an old life insurance policy or similar contract, other than old individual pension insurance premiums and others a Cabinet Order (政令) specifies, which can be deducted from income within set limits.
In Article 34, paragraph (1), regular remuneration (定期給与) paid in the same amount at each payment time in the business year, and other remuneration a Cabinet Order (政令) treats as equivalent; it is one of the kinds of officers' remuneration that paragraph (1) allows as a deductible expense.
In Article 49, the period set in Article 48, paragraph (1) — or, where the special account (特別勘定) was taken over from an acquired corporation or in another case a Cabinet Order (政令) sets, the period that Order sets — within which a domestic corporation holding a special account for insurance monies, etc. (保険金等) must acquire or improve the fixed asset for the reduction in its book value to count as a deductible expense.
In Article 62-7, paragraph (2), item (i), assets the domestic corporation in paragraph (1) received in a specified qualified organizational restructuring, etc. (特定適格組織再編成等) from a corporation with which it has a controlling interest (支配関係法人), which that corporation had held since before the start of the business year that includes the day it last came to have a controlling interest with the domestic corporation, or similar assets a Cabinet Order (政令) specifies, other than inventory, assets of small book value and others a Cabinet Order excludes.
In Article 64-4, paragraphs (1) and (3), the accumulated income, calculated as a Cabinet Order (政令) specifies, from businesses other than profit-making businesses (収益事業) of a public corporation or public interest corporation, etc. before its transition date (移行日), the day it becomes an ordinary corporation or cooperative, etc.
In Article 64-4, paragraphs (1) and (3), the accumulated net operating losses (欠損金額), calculated as a Cabinet Order (政令) specifies, from businesses other than profit-making businesses (収益事業) of a public corporation or public interest corporation, etc. before its transition date (移行日), the day it becomes an ordinary corporation or cooperative, etc.