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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
提出者
In Article 7, paragraphs (7) to (12), the person who submitted the application referred to in paragraph (7), or provided its contents as an electronic record by an electronic method (電磁的方法) as defined in Article 10, paragraph (8) of the Income Tax Act.
In Article 18-5, the short name for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
対象譲渡
In Article 35, a transfer listed in Article 35(3) — of the house used as the decedent's residence (被相続人居住用家屋) meeting the conditions set there, or of its site — that an heir who inherited them makes between 1 April 2016 and 31 December 2027 and by 31 December of the year in which three years pass from the start of the inheritance, other than one to which Article 39 is applied or one for more than 100 million yen.
Interest and similar income (利子等) under Article 23, paragraph 1 of the Income Tax Act that a resident, or a non-resident with a permanent establishment in Japan, is to receive in Japan on or after 1 January 2016, other than the kinds listed in Article 3, paragraph 1 and interest a Cabinet Order (政令) places outside withholding; Article 3 taxes it separately from other income at 15 percent.
In Article 18-5, the short name for the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).
The statutory due date for tax payment (法定納期限) of a national tax or, for the national taxes Article 15, paragraph 1 lists — such as tax settled after that date, tax demanded early, or tax of a deceased person or a merged or split corporation — the day each item sets, with accessory taxes and expenses for the delinquent tax collection procedure taking the day set for the tax they arise from; it is the date against which the priority of a pledge or other security over a national tax is judged.
In Article 17(2) to (5) and Article 18-6(3)(i), the mayor of the municipality who hands an Individual Number Card (個人番号カード) to the person it was made for.
In Article 87, benefits under casualty insurance contracts and similar benefits of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (v) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
The amount a Cabinet Order (政令) sets as the value, at the time of the event, of listed shares, etc. withdrawn (払出し) from a tax-exempt account (非課税口座) or, in Article 37-14-2, a minor's account (未成年者口座), for which they are treated as transferred.
Rights deemed to be securities under the items of Article 2, paragraph (2), such as beneficial interests in trusts and rights under partnership and similar contracts, where they are represented by property value that can be transferred using an electronic data processing system (limited to value recorded electronically on an electronic device or other object), except in cases a Cabinet Office Order (内閣府令) sets in view of their transferability and other circumstances.
A specified personal multilevel marketing contract (特定連鎖販売個人契約), a specified continuous service contract, etc. (特定継続的役務提供等契約) or a personal business opportunity sales contract (業務提供誘引販売個人契約).
In Article 144-2 (foreign tax credit of a foreign corporation with a permanent establishment in Japan), the amount of a foreign country's corporate tax (外国法人税) charged on the income attributable to the permanent establishment (Article 138, paragraph (1), item (i)) that may be credited, leaving out the part of a high rate of tax, tax on income from transactions not normally conducted and other amounts, each as a Cabinet Order (政令) specifies.
A pen name, art name, abbreviated name or any other name used in place of a person's true name (実名).
The designation by the Minister for Internal Affairs and Communications (総務大臣) of a prefecture or municipality (都道府県等) found to meet, throughout the designation period, the standards Article 37-2, paragraph 2 and Article 314-7, paragraph 2 set for soliciting and using donations and for any return gifts (返礼品等), donations to which count as donations eligible for the special deduction (特例控除対象寄附金).
A person's own name, or a corporation's or other body's name (氏名又は名称).
申出者
In Article 34-2, a professional investor (特定投資家) that has asked a financial instruments business operator, etc. (金融商品取引業者等) under paragraph (1) of that Article to treat it as a customer other than a professional investor for a kind of contract.
申込者等
In Article 35-3-10, the person who made an offer for, or the other party to, a sales or service contract involving the intermediation of individual credit purchases in the cases that Article lists — an offer received or contract made away from the business office or similar place (営業所等), with a specified customer brought or drawn there, or by mail, etc. (郵便等) after telemarketing — who may withdraw the offer for, or cancel, the credit contract tied to it.
The employment insurance provided under the Employment Insurance Act (Act No. 116 of 1974), which together with industrial accident insurance (労災保険) makes up labor insurance (労働保険).
In Article 37, paragraphs (1) and (4), a reassessment (更正) or determination (決定) of gift tax of the kinds listed in paragraph (1), for which that Article sets its own time limits in place of Article 70 of the Act on General Rules for National Taxes.
特定株式
In Article 29-2, the shares, and similar shares a Cabinet Order (政令) sets, that an individual acquired by exercising share options under the tax exemption of Article 29-2(1) and that are recorded, held or managed by a financial instruments business operator, etc. or by the issuing company under the arrangement Article 29-2(1)(vi) requires.