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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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The standard cost amount for multi-generation cohabitation renovation (多世帯同居改修標準的費用額), up to 2.5 million yen, on which the income tax credit of Article 41-19-3, paragraph (3) is calculated.
控除対象子育て対応改修標準的費用額
The standard cost amount for child-rearing renovation (子育て対応改修標準的費用額), up to 2.5 million yen, on which the income tax credit of Article 41-19-3, paragraph (7) is calculated.
The part, calculated as a Cabinet Order (政令) specifies, of inheritance tax whose payment in instalments (延納) has been permitted that corresponds to land included in the taxable inherited property that lies in a special green space conservation district under Article 12 of the Urban Green Space Conservation Act, a special historic landscape preservation district under Article 6, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals, or a similar district a Cabinet Order specifies.
国外転出等特例の適用がある場合の所得税
Income tax, including the penalty tax (加算税) on it, to which the special rules of Article 60-2, paragraphs (1) to (3) (capital gains on departure from Japan) or Article 60-3, paragraphs (1) to (3) (capital gains when assets pass to a nonresident by gift or similar) of the Income Tax Act apply — other than in the cases a Cabinet Order (政令) specifies, such as where a tax agent (納税管理人) has been notified under Article 117, paragraph (2) and a document under Article 30 of the Certified Public Tax Accountant Act has been submitted.
生活に通常必要でない資産に係る所得の金額
Income from the assets Article 62, paragraph (1) describes (assets not ordinarily needed for daily life, of the kinds a Cabinet Order (政令) sets) and, from the day the change Act No. 12 of 2026 makes to Article 69 comes into effect, from crypto assets (暗号資産) whose transfer gives capital gains income (譲渡所得): a loss on it may be set only against other such income, as far as a Cabinet Order allows, and is otherwise treated as never having arisen.
自己建設高額特定資産の仕入れを行つた場合
In Article 12-4, paragraph (1), item (ii), the case in which the costs, as a Cabinet Order (政令) sets, that a business has spent on constructing a self-constructed high-value specified asset (自己建設高額特定資産) reach the amount a Cabinet Order sets.
帳簿に記載すべき事項等に係るもの以外の事実
In Article 65, paragraph (4), the facts underlying the tax calculation that do not concern the matters the taxpayer should have entered in their books and that led to the amended return or reassessment (更正); where the penalty tax for understatement (過少申告加算税) is raised because the taxpayer did not produce those books when a tax official asked, or their entries of key matters were insufficient, the tax attributable to these facts is left out of the increase.
法人税において予定申告義務がない法人の予定申告に係る法人税割額
The corporation tax levy (法人税割額), computed from the previous business year's levy as a Cabinet Order (政令) provides, 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 must state in the interim inhabitant tax return it files under Article 53, paragraph 2 (prefectural) or Article 321-8, paragraph 2 (municipal) within two months after the day six months into its group parent's business year.
In Article 72-43, paragraph 2, the head, chief or other person presiding over the business of one of a corporation's branches, factories or other offices (事業所等), or a relative or other individual specially related to that person as a Cabinet Order (政令) sets.
The head, manager or other person running one of a corporation's business establishments, or a relative or other individual specially related to that person as a Cabinet Order (政令) specifies, used to identify corporations formed from businesses those people previously ran as individuals.
The establishment or abolition of a school, a change of its founder (設置者), and other matters a Cabinet Order (政令) specifies: the matters for which Article 4, paragraph (1) requires approval (認可), and of which Article 4-2 requires a municipality (市町村) to notify the prefectural board of education in advance for a kindergarten it sets up.
A person a Cabinet Order (政令) specifies as closely connected with a seller or other trader (販売業者等), such as one who sells related goods (関連商品), whom the competent minister (主務大臣) may, where especially needed to enforce this Act, order to report or submit materials, or have inspected.
権利実行事務代行者
In Article 31, paragraphs (4) and (5), a bank or other deposit-taking institution (銀行等), or another person a Cabinet Order (政令) specifies, to which the Prime Minister entrusts the work of carrying out the right that holders of prepaid payment instruments have, under Article 31, paragraph (1), to be paid out of the security deposit for issuance (発行保証金) ahead of other creditors.
The total cost of the benefits for high-cost medical care for insured persons at or above an amount worked out, as a Cabinet Order (政令) provides, as having a marked effect on the finances of late-stage elderly medical care (後期高齢者医療), in view of the share of high-cost benefits in the cost of all medical benefits, multiplied by the sum of two rates: one-twelfth of the amount subject to sharing (負担対象額) divided by the amount of expenses incurred in providing benefits for medical treatment, etc. (療養の給付等に要する費用の額), and the old-old burden rate (後期高齢者負担率) of Article 100, paragraph (1); the State bears a quarter of it (Article 93, paragraph (2)) and the prefecture another quarter (Article 96, paragraph (2)).
基準事業年度
The last of the business years in which a designated company (指定会社) may set aside the reserve for land development for Kansai International Airport (関西国際空港用地整備準備金); after it, the reserve left is taken into gross profit in monthly instalments.
The time from the day a person first obtained a license under the special exception (特例取得免許), a large, mid-sized or class 2 license obtained from age 19, until they turn 21, leaving out any time without such a license and any time after turning 20 when the only such license held is a mid-sized one.
In Article 26, a child as provided for in Article 2, item (i) of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members, or a person a Cabinet Order (政令) treats as similar.
In item 3 of the table in Article 37(1) and in Article 65-7(1), an office, place of business or other facility of a kind a Cabinet Order (政令) sets, whose site (with any parking it needs for its business), buildings and structures can be bought as replacement assets.
In row (ii) of the table of transferred and replacement assets in Article 37, paragraph (1) and Article 65-7, paragraph (1), the transferred assets' area made up of the existing urban area under Article 2, paragraph (3) of the Metropolitan Area Readjustment Act, the existing urban zone under Article 2, paragraph (3) of the Kinki Area Adjustment Act, the area a Cabinet Order (政令) sets under Article 2, paragraph (3) of the Act on State's Special Financial Measures on Arrangement of Suburban Development and Redevelopment Areas, etc. in Tokyo Metropolitan Area, Kinki Area and Chubu Area — less areas a Cabinet Order sets — and similar areas a Cabinet Order sets.
Farmland (農地) in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than productive green land (生産緑地) and the other farmland the items of Article 19-2, paragraph 1 of the supplementary provisions (附則) leave out.
農地のうち、都市計画法第七条第一項に規定する市街化区域内のもの（次に掲げるものを除く。）