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Terms
短期事業年度
In Article 9-2, paragraph (4), a corporation's preceding business year (事業年度) that is seven months or shorter, or that a Cabinet Order (政令) otherwise designates; for such a corporation, the specified period (特定期間) is counted from the business year before it.
In Article 9-5, the time the contract of a trust with no beneficiary, etc. (受益者等) was concluded, or another time a Cabinet Order (政令) specifies.
利子税の割合
The annual rate of interest tax (利子税) charged with the installment payments (分納税額) of deferred inheritance or gift tax under Article 52, paragraph (1), items (i) and (ii): 6.6 percent, or, for deferred inheritance tax where real property, etc. (不動産等) or standing timber (立木) makes up a large enough share of the taxable inherited property, the rates of 5.4 or 6 percent set out in item (i).
In Article 23 and Article 23-2, paragraph (1), the investment methods a Cabinet Order (政令) specifies from among those Article 23, paragraph (1) lists — deposits or savings with a bank or other financial institution, trusts, buying and selling securities, life insurance or life mutual aid (生命共済) premiums, non-life insurance premiums, and other contracts meeting requirements a Cabinet Order sets, such as investor protection — from which the options presented to a corporate-type pension plan's participants and instructors are chosen.
外貨建公社債
A public or corporate bond issued by a state or another person and denominated in a foreign currency, of a kind a Cabinet Order (政令) specifies.
In Article 5-2, paragraph (7), items (iv) and (v), a foreign state or other foreign jurisdiction to whose authorities Japan may give tax information under provisions, set by Cabinet Order (政令), of a tax treaty or other international agreement that provides for exchanging information on the assessment and collection of taxes.
基準取得価額
The acquisition cost of the specified machinery, etc. (特定機械装置等) — for a ship in item (v), that cost multiplied by a ratio a Cabinet Order (政令) sets — on which the special depreciation of a small or medium-sized business is worked out.
The enactment of laws and regulations, the conclusion of a treaty or other international agreement, or a similar act a Cabinet Order (政令) sets, that restricts business activities such as the consolidation of businesses.
A public or corporate bond acquired in response to a secondary distribution of securities (有価証券の売出し) under Article 2, paragraph (4) of the Financial Instruments and Exchange Act, limited to solicitations a Cabinet Order (政令) specifies.
外国証券業者
A foreign securities firm as defined in Article 58 of the Financial Instruments and Exchange Act: a person, other than a financial instruments business operator, a bank, a cooperative financial institution or another financial institution a Cabinet Order (政令) specifies, that carries on securities-related business abroad under foreign laws.
A person a Cabinet Order (政令) sets as having already notified the business office of his or her individual number (個人番号).
交付の取扱者
A person in Japan, of a kind a Cabinet Order (政令) specifies, who handles the delivery of redemption money and similar amounts (償還金等) on investment trusts or public and corporate bonds and through whom the holder receives them, as used in Article 38.
基準所得金額
A specified or target foreign affiliated company's (特定外国関係会社 or 対象外国関係会社) income per its financial statements for a business year, recomputed by standards a Cabinet Order (政令) sets in line with how income is calculated under the Corporation Tax Act and this Act; the amount subject to the rule (適用対象金額) is worked out from it.
A small or medium-scale corporation that a Cabinet Order (政令) specifies, other than an excluded business operator (適用除外事業者) or a group tax sharing excluded business operator (通算適用除外事業者), as used in Article 45, paragraph 2 on facilities for the inn and hotel business in remote islands within the meaning of the Act on Special Measures for the Promotion and Development of Okinawa.
In Article 70-7(13)(xii), the day five months after the end of the business-succession gift period — the due date of gift tax, falling due under Article 70-7(3)(ii), for which deferred payment under the Inheritance Tax Act (相続税法) is sought.
関連有価証券
In Article 163, paragraph (1), on reports of trading by the officers and major shareholders of a listed company, etc. (上場会社等), option certificates of the kind listed in Article 2, paragraph (1), item (xix) that represent options on the company's specified securities (特定有価証券), and other securities a Cabinet Order (政令) specifies.
In Article 55-2, the period for which the prefectural governor (道府県知事) may defer collecting the corporation levy (法人税割) concerned: from its payment date or due date (or the date of application, if later) to one month after the day following the governor's reassessment on the corporation tax as corrected under Article 26 of the Act on General Rules for National Taxes after an agreement between the Commissioner of the National Tax Agency (国税庁長官) and the treaty partner's competent authority (or a date a Cabinet Order (政令) sets where there is no agreement).
小規模住宅用地
Residential land (住宅用地) of up to 200 square metres per dwelling on it: the whole plot where it is 200 square metres or less, or where its area divided by the number of dwellings is 200 square metres or less, and otherwise the part equal to 200 square metres times the number of dwellings; its fixed assets tax (固定資産税) base is one sixth of its value.
基礎課税限度額
The upper limit, set by a Cabinet Order (政令) under Article 703-4, paragraph 11 with fairness between taxpayers in mind, on the basic levy (基礎課税額) of national health insurance tax (国民健康保険税).
The total of an asset's acquisition cost under Article 33, paragraph (3) and the expenses of selling it, compared with the proceeds from selling household furniture, clothing or similar assets described in Article 9, paragraph (1), item (ix) to find any shortfall.