Search

分割純資産対応帳簿価額（ぶんかつじゅんしさんたいおうちょうぼかがく）

The amount, worked out as a Cabinet Order (政令) sets from the book value just before the split, of the shares a domestic corporation owns in a corporation that makes a company split by split-off (Article 61-2, paragraph (4)) — or of its beneficial interest in a group investment trust (集団投資信託) that is split (paragraph (16)) — that corresponds to the assets and liabilities moved by the split, and is counted as the cost of the part treated as transferred.

親法人十年内事業年度等（おやほうじんじゅうねんないじぎょうねんどとう）

In Article 64-7(1)(i), the business years of a group tax sharing parent corporation (通算親法人) that began within ten years before the start date (開始日) of its business year ending on the last day of a subsidiary's applicable business year — or, for a parent established within that time, the corresponding period a Cabinet Order (政令) sets; where their dates differ from those of the subsidiary's own business years of the past ten years, these periods are used instead.

対象譲渡資産一体家屋等（たいしょうじょうとしさんいったいかおくとう）

In Article 35(6) and (7), a house a Cabinet Order (政令) sets that, just before the inheritance began, was used together with the asset of a covered transfer (対象譲渡) as the decedent's home (or, where a reason the Order sets kept the decedent from living there, for the use the Order sets), or land a Cabinet Order sets that was its site, or a right over that land.

親会社等資本持分相当額（おやがいしゃとうしほんもちぶんそうとうがく）

The amount a Cabinet Order (政令) specifies as the net assets, adjusted for surplus and other items, of a partially subject foreign affiliated company or corporation (部分対象外国関係会社 or 部分対象外国関係法人) wholly owned by one resident or domestic corporation (with closely related domestic corporations); it is compared with the company's total assets and with the minimum capital the laws of the country of its head office require.

産業競争力基盤強化商品（さんぎょうきょうそうりょくきばんきょうかしょうひん）

A product for strengthening the industrial competitiveness base as defined in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness, listed in a corporation's certified business adaptation plan (認定事業適応計画) for energy-use environmental burden reduction business adaptation.

当事者間の特定資本関係（とうじしゃかんのとくていしほんかんけい）

In Article 66-5-2(3)(ii), the relationship a Cabinet Order (政令) sets in which one domestic corporation holds, directly or indirectly, more than 50 percent of the issued shares of or capital contributions to another domestic corporation.

特例認定贈与承継会社等（とくれいにんていぞうよしょうけいがいしゃとう）

A special certified gift succession company (特例認定贈与承継会社), or a specially related company (特別関係会社) of it that is a corporation in a controlling relationship (支配関係) with it.

特例認定相続承継会社等（とくれいにんていそうぞくしょうけいがいしゃとう）

A special certified inheritance succession company (特例認定相続承継会社), or a specially related company (特別関係会社) of it that is a corporation in a controlling relationship (支配関係) with it.

違反行為の開始前の価格（いはんこういのかいしまえのかかく）

In Article 173, the price immediately before the violation (違反行為), as a Cabinet Order (政令) specifies it, of securities that the violator had others acquire through a solicitation with a view to issuing new securities (有価証券発行勧誘等) or delivered in a corporate reorganization (組織再編成) in the period that paragraph (1), item (iii) covers; it is used to calculate the administrative monetary penalty (課徴金).

介護サービス利用者負担額（かいごさーびすりようしゃふたんがく）

In Article 51 and Article 51-2, paragraph (1), what an insured person requiring long-term care (要介護被保険者) is left to bear for the in-home, community-based and facility services, or equivalent services, they received: the total cost of those services, as calculated in the way a Cabinet Order (政令) sets, less the total of the in-home, community-based and facility long-term care service allowances, including the exceptional ones, paid for them.

予定申告に係る法人税割額（よていしんこくにかかるほうじんぜいわりがく）

The corporation tax levy (法人税割) of the prefectural inhabitant tax (道府県民税) that a corporation filing an interim corporation tax return without provisional accounts (予定申告法人) must return, computed from the previous business year's corporation tax levy as a Cabinet Order (政令) provides.

法人の道府県民税の申告書（ほうじんのどうふけんみんぜいのしんこくしょ）

In Article 53, paragraph 2, the return that a group-taxation member corporation excused by the proviso to Article 71, paragraph 1 of the Corporation Tax Act from filing an interim corporation tax (法人税) return (other than one whose amount under item 1 of that paragraph is 100,000 yen or less or nil) must file, where its group parent's business year is longer than six months, within two months after the day six months into it, with the governor of each prefecture where it had an office, place of business or dormitory (寮等) in the first six months of its business year, stating the corporation tax levy (法人税割額) computed from the previous business year's, the per-capita levy (均等割額) and other necessary matters.

特定加熱式たばこ喫煙用具（とくていかねつしきたばこきつえんようぐ）

A smoking device for heated tobacco filled with glycerin or another substance, or a mixture, that turns to vapour when heated, limited to ones sold, consumed or handed over by the company under Article 3, paragraph 1 of the Tobacco Business Act or another person a Cabinet Order (政令) sets, or imported; it is treated as manufactured tobacco (製造たばこ) of the heated tobacco class for the tobacco tax (たばこ税).

法人の市町村民税の申告書（ほうじんのしちょうそんみんぜいのしんこくしょ）

In Article 321-8, paragraph 2, the return that a group-taxation member corporation excused by the proviso to Article 71, paragraph 1 of the Corporation Tax Act from filing an interim corporation tax (法人税) return (other than one whose amount under item 1 of that paragraph is 100,000 yen or less or nil) must file, where its group parent's business year is longer than six months, within two months after the day six months into it, with the mayor of each municipality where it had an office, place of business or dormitory (寮等) in the first six months of its business year, stating the corporation tax levy (法人税割額) computed from the previous business year's, the per-capita levy (均等割額) and other necessary matters.

繰越控除対象外国所得税額（くりこしこうじょたいしょうがいこくしょとくぜいがく）

Credit-eligible foreign income tax paid in the previous three years that could not be credited then and is carried forward, as a Cabinet Order (政令) sets, to be credited in a year whose credit limit is not used up.

当事者間の完全支配の関係（とうじしゃかんのかんぜんしはいのかんけい）

In the definition of full controlling interest (完全支配関係) in Article 2, item (xii)-7-6, the relationship, as a Cabinet Order (政令) sets, in which one person holds, directly or indirectly, all the issued shares, etc. (発行済株式等) of a corporation.

個別貸倒引当金繰入限度額（こべつかしだおれひきあてきんくりいれげんどがく）

In Article 52, the most a domestic corporation listed in paragraph (1) may count as a deductible expense for a business year out of what it has added to its reserve for bad debts (貸倒引当金勘定) against individually assessed monetary claims (個別評価金銭債権), worked out as a Cabinet Order (政令) sets from the part of those claims that at the end of the year is not expected to be collected or repaid.

一括貸倒引当金繰入限度額（いっかつかしだおれひきあてきんくりいれげんどがく）

In Article 52, the most a domestic corporation listed in paragraph (1) may count as a deductible expense for a business year out of what it has added to its reserve for bad debts (貸倒引当金勘定) against collectively assessed monetary claims (一括評価金銭債権), worked out as a Cabinet Order (政令) sets from the claims it holds at the end of the year and its recent losses from bad debts.

特定外貨建等証券投資信託（とくていがいかだてとうしょうけんとうししんたく）

A securities investment trust that invests mainly in foreign currency assets or in assets other than shares (外貨建等証券投資信託), of the kind a Cabinet Order (政令) specifies as putting an especially high share of its funds into such assets.

特定事業等通算前所得金額（とくていじぎょうとうつうさんまえしょとくきんがく）

In Article 60(6), the pre-aggregation income (通算前所得金額) a corporation in a group tax-sharing system would have for the year if corporation tax were charged only on the income from its specified business, etc. (特定事業等), worked out as a Cabinet Order (政令) sets.