Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
外国銀行主要株主
In Article 52-16, a foreign national or foreign corporation that holds voting rights at or above a bank's major shareholder threshold (主要株主基準値); a Cabinet Order (政令) sets the special rules for applying this Act to it.
In Article 52-83, paragraph (3), another designated dispute resolution organization (指定紛争解決機関), or a person designated under another law for work equivalent to dispute resolution services as a Cabinet Order (政令) specifies, that has entrusted complaint processing or dispute resolution work to a designated dispute resolution organization.
In Article 46, paragraph (1), the number of workers an employer employs multiplied by the employment rate for persons with disabilities (障害者雇用率), fractions of a person dropped: the number of qualifying disabled workers Article 43, paragraph (1) requires the employer to employ at least.
In Article 84-6, paragraph (4), item (i), for each implementing organization (実施機関), its implementing organization reserves (実施機関積立金) in the fiscal year before the one in question together with amounts a Cabinet Order (政令) treats as equivalent; its share of the total of all such reserves and the employees' pension account reserves (厚生年金勘定の積立金額) is the basis of that organization's reserves allocation rate.
For the business office tax (事業所税), an employee aged 55 or over but under 65 to whom a national employment subsidy under the Employment Insurance Act or other laws relates, of a kind a Cabinet Order (政令) sets; half of that employee's pay is left out of the total employee pay (従業者給与総額).
広域の通信制の課程
In Article 54, paragraph (3), a high school correspondence course (通信制の課程) that takes as its students people living in other prefectures across the country as well as people living in the prefecture where the school is, or another correspondence course a Cabinet Order (政令) specifies.
A pension paid out of a defined-benefit corporate pension scheme, as listed in Article 35, paragraph (3), item (iii), or a similar pension a Cabinet Order (政令) names; a quarter of the amount paid is deducted before tax is withheld from it.
In Article 61-10, the part of the forward exchange difference (為替予約差額) on foreign currency assets, etc. (外貨建資産等) — the difference between their yen amount fixed by a foreign exchange futures contract, etc. (先物外国為替契約等) and their yen amount at the exchange rate when the original transaction was made — that is allocated, as a Cabinet Order (政令) specifies, to each business year from the one containing the contract date to the one in which they are settled in yen.
In Article 62-8(2)(i) and (6)(i), the amount a Cabinet Order (政令) sets as the amount of an assumption of retirement allowance debts (退職給与債務引受け) for employees taken over in a non-qualified merger, etc. (非適格合併等).
In Article 64-4, paragraphs (2) and (3), where a public interest corporation, etc. (公益法人等) is merged by a qualified merger into an ordinary corporation (普通法人) or a cooperative, etc. (協同組合等), the accumulated income of the acquired corporation from its businesses other than profit-making businesses (収益事業) before the merger, worked out as a Cabinet Order (政令) sets; it is counted in the acquiring corporation's gross profits for the business year containing the merger date.
In Article 64-4, paragraphs (2) and (3), where a public interest corporation, etc. (公益法人等) is merged by a qualified merger into an ordinary corporation (普通法人) or a cooperative, etc. (協同組合等), the accumulated losses (欠損金額) of the acquired corporation from its businesses other than profit-making businesses (収益事業) before the merger, worked out as a Cabinet Order (政令) sets; it is counted in the acquiring corporation's deductible expenses for the business year containing the merger date.
In Article 64-9(7) and (8), where a parent corporation (親法人) seeks the group tax sharing system from the business year following its business year of establishment (設立事業年度), and that year of establishment lasted less than three months, the earlier of the last day of the year of establishment and the day two months before the following year ends, which takes the place of the usual deadline of three months before that year begins; it does not apply to a parent corporation holding, at the end of the year of establishment, assets subject to fair valuation (時価評価資産) or other assets a Cabinet Order (政令) sets, other than one listed in Article 64-11(1)(i).
保健所を設置する市
A city that sets up its own public health center (保健所) as one of the cities a Cabinet Order (政令) names under Article 5, paragraph (1) of the Community Health Act, whose mayor Article 36 lets a Cabinet Order entrust with part of the prefectural governor's work under this Act.
In Article 41, paragraph (2) and Article 45, paragraph (1), property that a Cabinet Order (政令) specifies as unsuitable to manage or dispose of, which cannot be used for payment in kind (物納).
In Article 62, a participant of a corporate-type pension plan (企業型年金加入者) who pays their own contributions to it (企業型年金加入者掛金), or another person a Cabinet Order (政令) specifies: such a person is left out of the category 2 insured persons of the National Pension (第二号被保険者) who may join the individual-type pension plan (個人型年金) under paragraph (1), item (ii), and a participant of that plan who becomes one loses that status under paragraph (4), item (vi).
National experimental research institutions, universities and others equivalent to them.
In Article 42-2, paragraph (2), items (i) and (ii), a corporation (including an association or foundation without legal personality, 人格のない社団等) of 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.
欠損控除前所得金額
The income of a group tax sharing corporation (通算法人) for the year, calculated as a Cabinet Order (政令) sets from the pre-aggregation income and pre-aggregation losses (通算前所得金額, 通算前欠損金額) of it and the other group tax sharing corporations.
The certified gift succession company (認定贈与承継会社) whose unlisted shares are covered by the gift tax grace period in Article 70-7, or a specially related company (特別関係会社) of it with which it has a controlling relationship (支配関係).
The certified inheritance succession company (認定相続承継会社) whose unlisted shares are covered by the grace period in Article 70-7-4, or a specially related company (特別関係会社) of it with which it has a controlling relationship (支配関係).