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The license details that can be recorded on a person's Individual Number Card (個人番号カード) under Article 95-2: the number of the license information record (免許情報記録), the license date and the last day of the record's validity, the kind of license, its conditions, and details shown on a license card (免許証) that a Cabinet Office Order (内閣府令) selects.
The claims Article 99, paragraph (1) lists — those in Article 97, items (i) to (vii), such as interest and damages for nonperformance arising after bankruptcy proceedings begin, and the parts of certain interest-free or periodic-payment claims falling due after commencement that items (ii) to (iv) calculate — which rank behind the other bankruptcy claims (破産債権) except consensually-subordinated bankruptcy claims (約定劣後破産債権).
A money-transfer company designated by the Minister of Health, Labour and Welfare as eligible to receive workers' wages digitally.
大都市地域住宅等供給促進法
Short name for the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975).
In Article 42-4(8) and (10), the amount in Article 42-4(8)(xiii)(a) for a business year in which an excess arose (超過額発生事業年度): the group tax sharing carryforward credit excess amount (通算繰越控除限度超過額) multiplied by the corporation's credit allocation ratio (控除分配割合) for that year.
Money or other assets handed over, for example, when certain investment trusts or trusts issuing beneficiary certificates end or are partly cancelled, to whose recipients the notice duties of this Article apply.
特定揮発油等
In Article 90-5, gasoline listed in Article 90-4(1)(ii), or kerosene or light oil listed in Article 90-4(1)(iii), made in Japan from crude oil, etc. on which petroleum and coal tax has been paid, which a manufacturer of petrochemical products uses as raw material with the tax office's approval.
An investigation by the Consumer Safety Investigation Commission to find the cause of an actual or potential accident involving bodily harm (生命身体事故等) and of the harm it does, other than aircraft, railway and marine accidents as defined in the Act for Establishment of the Japan Transport Safety Board.
Listed shares, etc. (上場株式等) of the kind Article 37-14, paragraph (1), item (iii) covers — those held in a specified cumulative investment account (特定累積投資勘定) of a tax-exempt account (非課税口座) — limited to listed shares, etc. for cumulative investment (累積投資上場株式等), and leaving out those described in sub-item (a) that were acquired between the day a person who had filed a notice of continued application left Japan and the day that person filed a notice of return.
14 June 2026, the date the Act Partially Amending the Immigration Control and Refugee Recognition Act, etc. (Act No. 59 of 2024) comes into effect.
審査員
A person who carries out design reviews (設計審査) 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 4-2, item (i).
Short name, used in this Ministerial Order (省令) from Article 2, paragraph (2) on, for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
The matters to be entered in an application or declaration for tax-exempt asset-building savings (財産形成非課税申込書等) for housing or pensions, which a worker (勤労者) may provide to the employer electronically instead of handing in the document.
The designated company (指定会社) under Article 12, paragraph (1), item (i) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport, which may set aside a reserve for developing Kansai International Airport land (関西国際空港用地整備準備金).
The powers of questioning, inspection and search listed in Article 109-4, paragraph (1), item (xxiv), and the dispositions to collect arrears on the model of the collection of national tax in arrears (国税滞納処分) under item (xxv).
Short name, in Article 18-4, paragraph (3), for the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996).
Short name for the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), used in Article 67-15, paragraphs (1) and (2) and Article 83-2-2, paragraphs (2) and (3).
The crude oil, petroleum products and gaseous hydrocarbons that Article 90-4, paragraph (1) lists: light crude oil taken together with gaseous hydrocarbons, and certain gasoline, kerosene and gas oil, used to make petrochemical products (石油化学製品) a Cabinet Order (政令) sets; heavy oil and crude oil for agriculture, forestry and fisheries; and liquefied petroleum gas and other gaseous hydrocarbons used to make ammonia, olefin hydrocarbons or maleic anhydride.
In Chapter V, financial instruments (金融商品), financial indexes (金融指標) or options.
The entry, at the request of a person who has lost a share certificate, of that certificate's details in the issuing company's register of lost share certificates, after which the certificate can become void and a new one be issued.