Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A trust subject to corporate taxation (法人課税信託) or a public interest trust (公益信託) referred to in the proviso to Article 14, paragraph (1) of the Consumption Tax Act, as Article 15, paragraph (1) of that Act defines them.
Short name for the Act on Access to Information Held by Administrative Organs (Act No. 42 of 1999).
Equipment listed in Article 41, paragraph (1), of a kind a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) specifies, whose models (型式) the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) designates on application under Article 75-3.
In Articles 30-6 and 30-7 and Article 34, paragraph (2), identity confirmation information as defined in Article 30-6, paragraph (1) of the Residential Basic Book Act: the name and its kana reading, date of birth, sex, address, Individual Number (個人番号) and resident record code (住民票コード) on a person's certificate of residence (住民票), or on one that has been deleted, together with details of the entries that Cabinet Order (政令) sets — the information a municipal mayor passes to the prefectural governor.
The moral rights of an author: the right to make the work public (公表権, Article 18, paragraph (1)), the right of attribution (氏名表示権, Article 19, paragraph (1)) and the right to integrity (同一性保持権, Article 20, paragraph (1)).
In Article 23, the amounts a domestic corporation receives that paragraph (1) lists — dividends of surplus, dividends of profits and distributions of surplus (excluding, among others, those tied to a reduction of capital surplus, those made by a company split by split-off and share distributions), distributions of money (金銭の分配) under Article 137 of the Act on Investment Trusts and Investment Corporations other than those on a reduction of capital, and distributions of money under Article 115(1) of the Act on the Securitization of Assets — leaving out, among those in item (i), ones received from a foreign corporation, a public interest corporation, etc. (公益法人等) or an association or foundation without juridical personality (人格のない社団等) and ones made by a qualified in-kind distribution.
Short name, used in this Ministerial Order (省令) from Article 11 on, for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
Short name for the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969).
In Articles 36-2 and 36-3, a house in Japan, or land or a right over land, that an individual has owned for more than ten years as of 1 January of the year of transfer: the home the individual has lived in for ten years or more, such a home no longer lived in (if transferred within about three years), its site, or the site of such a home destroyed by a disaster (if transferred within about three years).
The Alien Registration Act (外国人登録法) as it stood before Article 4 of the 2009 amending law (Act No. 79 of 2009) abolished it.
特定新株予約権
In Article 29-2, a share option (新株予約権) given under a grant resolution, by contract with the company, to a director, executive officer or employee (or their heir) or to a specified engaged person (特定従事者), whose contract contains the requirements listed in Article 29-2(1) — such as exercise only within the set period, an annual exercise price of no more than 12 million yen, an exercise price not below the share's value at the time of the contract, and no transfer of the option.
The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).
登録個別信用購入あつせん業者
A corporation registered in the individual credit purchase intermediary register kept at the Ministry of Economy, Trade and Industry; apart from the bodies Article 35-3-60, paragraph (2), item (iv) refers to, only such a corporation may carry on the intermediation of individual credit purchases (個別信用購入あつせん) as a business.
In Article 90-3-4, the petroleum and bituminous oils and their preparations made in Japan from crude oil, etc. on which petroleum and coal tax was paid, taxed gaseous hydrocarbons shipped from an extraction site, and taxed petroleum products, gaseous hydrocarbons and coal taken out of a bonded area, of the kinds in the middle column of the table, which get a refund of part of the tax when put to the use the table sets beside them.
検査員
A person who carries out post-manufacturing inspections (製造時等検査) for a registered agency for design reviews and post-manufacturing inspections (登録設計審査等機関), limited to one whose knowledge and experience meet one of the conditions in Appended Table 6, item (i).
In Article 41 and Article 41-2, the year in which an individual began living in the home they acquired, built or improved as Article 41(1), (6) or (11) describes — the year from which the years of the housing loan tax credit are counted.
A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.
Short name for the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998).
In Article 41-14 and Article 41-15, the settlement, or the exercise, abandonment or transfer, that Article 41-14(1) sets for each kind of futures transaction (先物取引) it lists — commodity derivatives, financial instruments derivatives, and the acquisition of covered warrants and similar securities — whose income is taxed separately at 15 percent.
An expropriation, etc. (収用等) or a disposition by replotting, etc. (換地処分等) through which a corporation receives compensation, consideration, settlement money or assets under the provisions of Article 64 or 65.