Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
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) as amended by Article 2 of Act No. 59 of 2024, the amending Act (改正法) this Cabinet Order (政令) was made to implement.
Land or a land right that a corporation acquires through the exchange and consolidation (交換分合) described in the items of Article 65-10, paragraph 1.
銀行代理行為
In Chapter VII-4, any of the acts listed in Article 2, paragraph (14): acting for a bank as agent or intermediary in concluding contracts for accepting deposits or installment savings, etc. (定期積金等), for lending funds or discounting bills, or for exchange transactions (為替取引).
Short name for the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005).
In Chapter VI (other than Article 115-45-7, paragraph (1)), the designation, by the mayor of a municipality under Article 115-45-3, paragraph (1), of a provider of category 1 projects (第一号事業), made on its application for each kind of project and each business office.
A request, under Article 78-2, paragraph (1), by either party to a divorce (離婚等) to the implementing organization (実施機関) to revise or decide the standardized remuneration (標準報酬) for the insured periods in the subject period (対象期間), splitting it between them by the allocation percentage (按分割合) they have agreed or the family court has set.
少額減価償却資産
A depreciable asset costing at least 100,000 yen but less than 400,000 yen that a small or medium-sized business filing a blue return (青色申告書) — among individuals, or among corporations including agricultural cooperatives and similar bodies, those a Cabinet Order (政令) sets — acquired, made or built between 1 April 2006 and 31 March 2029 and put to use in its business, other than assets under other special depreciation rules and others the Order excludes.
A return stating the resident's name, address, Individual Number (個人番号) and other matters a Ministry of Finance Order (財務省令) sets, filed with a copy of the specified donation trust contract through the trustee's business office with the district tax office before the first interest or distribution is received, as Article 4-5(3) requires for the tax exemption.
Listed shares and similar securities (上場株式等) of the kinds in Article 37-14, paragraph (1), item (ii)(a) and (b) that meet the requirements a Cabinet Order (政令) sets as promoting individuals' asset building when bought regularly and continuously — the only kind a cumulative investment account (累積投資勘定) under a tax-exempt cumulative investment contract (非課税累積投資契約) may take in.
In Article 42-12-6, machinery and other depreciable assets for a new or expanded facility that a certified business operator (認定産業競争力基盤強化商品生産販売事業者) uses to produce the industrial competitiveness base strengthening products (産業競争力基盤強化商品), other than semiconductors, listed in its certified plan.
総合課税に係る所得税
The income tax levied on the domestic source income of the nonresidents listed in Article 164, paragraph (1), worked out broadly as for residents.
The identity confirmation information (本人確認情報) or resident record codes (住民票コード) that a recipient (受領者) has been given under the provisions Article 30-28, paragraph (1) lists.
In Article 113, paragraph (3) and Article 119, paragraph (2), item (v), a computer program described in Article 113, paragraph (2), item (ii): one that, by the way it offers infringing transmitter identification codes, etc. (侵害送信元識別符号等) — such as wording urging their use or making them stand out — deliberately leads the public to infringing works, or that, judged by how many such codes it offers, their share of all the codes it offers, how they are sorted and other circumstances, is mainly used for the public's use of infringing works.
In Article 66-4, a reassessment as defined in Article 2, item (xxxix) of the Corporation Tax Act: one under Article 24 or 26 of the Act on General Rules for National Taxes.
公開買付け等事実
In Article 167 and the other provisions it names, the fact that a tender offeror, etc. (公開買付者等) has decided to launch a tender offer, etc. (公開買付け等), or has decided not to go ahead with one it has announced, as a person affiliated with the tender offeror, etc. (公開買付者等関係者) came to know it in a way listed in Article 167, paragraph (1).
A university under the School Education Act (Act No. 26 of 1947).
Short name, in Chapter IV-4 of this Act (the special provisions on foreign residents), for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).
Short name, in Article 2 and Article 48, paragraph (1) of this Act, for the Immigration Control and Refugee Recognition Act (Cabinet Order (政令) No. 319 of 1951).
In Article 84, the remuneration, fees, contract money and prizes listed in Article 204, paragraph (1) of the Income Tax Act, other than those in paragraph (2) of that Article, paid in Japan to a resident or domestic corporation.
Short name, used from item (i) of Article 6, paragraph (1) on, 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).