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Short name, in Article 65, for the Act on Assurance of Performance of Specified Housing Defect Warranty (Act No. 66 of 2007).
特定寄附金
In Article 42-12-2, a donation a corporation makes to a certified local government (認定地方公共団体) in connection with its town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業) set out in its certified local revitalization plan, other than a donation that brings the donor a special benefit such as sole use of a facility it pays for.
Short name for the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993).
A person whom a resident has stated, in a salary income earner's return for deduction for Dependents, etc. (給与所得者の扶養控除等申告書) under Article 194, to be a relative who is a Nonresident (非居住者) — a spouse for withholding deduction (源泉控除対象配偶者), a relative for withholding deduction (源泉控除対象親族), or a spouse in the same household or dependent with a disability — including one for whom the resident has instead stated that nothing has changed.
In Article 84-2, the compensation for periodic deposits (給付補塡金), interest, profits or gains named in Article 209-2 of the Income Tax Act (where paid to a nonresident or foreign corporation, only those listed in Article 161, paragraph (1), item (xv) of that Act), and the prizes on prize-linked deposits (懸賞金付預貯金等の懸賞金等) under Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation paid to a domestic corporation or a foreign corporation with a permanent establishment (恒久的施設).
現物出資財産等
The property other than money that incorporators contribute, and the property the company agrees to buy once formed, as listed in the articles of incorporation under Article 28, items (i) and (ii), whose value an inspector generally has to check.
In Article 72-80-2, a trust subject to corporate taxation (法人課税信託) as defined in Article 2, item 29-2 of the Corporation Tax Act or a public interest trust (公益信託) as defined in Article 12, paragraph 4, item 2 of that Act, whose trustee is treated, for the local consumption tax (地方消費税), as a separate person for each such trust's assets and transactions and for its own.
The details a stock company must enter in its shareholder register, such as each shareholder's name and address, the number of shares they hold and when they acquired them.
任意電子開示手続
In Chapter 2-4, the filing procedures under Article 4, paragraph (6) (including as Article 23-8, paragraph (4) applies it) and Article 27-5, item (ii), and other procedures a Cabinet Order (政令) specifies, including submitting the documents that must accompany them, whose filers' devices the electronic data processing system for disclosure (開示用電子情報処理組織) connects to the Cabinet Office (内閣府) computer.
Short name, in Chapter V, for the Act on Access to Information Held by Administrative Organs (Act No. 42 of 1999).
特定特別徴収義務者
A special collection agent (特別徴収義務者) that a municipal mayor has designated under Article 321-4, paragraph 1 or 5 and that gave its salary payment report (給与支払報告書) electronically, under Article 317-6, paragraph 5 (as to its item 1) or through Article 747-2, paragraph 1; where it asks, the mayor must send it the notice of the amounts to be collected from its employees through the electronic data processing system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), in place of the notice under paragraph 1.
The domestic source income (国内源泉所得) of a nonresident with a permanent establishment in Japan listed in Article 164, paragraph (1), item (i), (a): income attributable to the permanent establishment (Article 161, paragraph (1), item (i)) and profits distributed under a partnership contract (組合契約) from a business carried on through a permanent establishment (Article 161, paragraph (1), item (iv)).
組合契約に基づく利益
In Article 89, the profit listed in Article 161, paragraph (1), item (iv) of the Income Tax Act: profit from a business carried on through a permanent establishment (恒久的施設) under a partnership contract (組合契約) of Article 667, paragraph (1) of the Civil Code, or a similar contract a Cabinet Order (政令) specifies, that a partner receives as a distribution under that contract, of the kinds a Cabinet Order specifies.
In Article 100-5, the measures to collect arrears and related authority (滞納処分等) and the powers in Article 100-4, paragraph (1), item (xxx) that the Minister of Health, Labour and Welfare has decided under paragraph (3) of that Article to exercise personally, together with those of the powers that item leaves to a Ministry of Health, Labour and Welfare Order (厚生労働省令) which such an Order names; the Minister may delegate them to the Minister of Finance where, for example, a person liable to pay may be hiding assets.
In Article 109-5, the dispositions for arrears, etc. (滞納処分等) and the other powers the Minister of Health, Labour and Welfare has decided under Article 109-4, paragraph (3) to exercise personally, with further powers a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which Article 109-5 lets the Minister delegate to the Minister of Finance.
In Article 23-13, a solicitation with a view to issuing new securities or delivering existing securities that falls under one of the cases listed in paragraph (1) of that Article, made to qualified institutional investors (適格機関投資家); whoever makes it must tell the other party that no notification under Article 4, paragraph (1) has been made, and other matters a Cabinet Office Order (内閣府令) specifies.
Interest and similar income (利子等, as in Article 23, paragraph (1) of the Income Tax Act) on public and corporate bonds issued outside Japan — other than foreign-currency bonds (外貨建公社債) — or on beneficial interests in bond investment trusts (公社債投資信託), paid outside Japan and due to be received on or after 1 January 2016, other than the kinds listed in Article 3, paragraph (1), items (i) and (ii).
Pensions paid for old age under the Employees' Pension Insurance Act (Act No. 115 of 1954) and other old-age or retirement benefits a Cabinet Order (政令) specifies; a person who can receive them is not a category 1 insured person (第一号被保険者).
Training for persons refused a license (免許), whose license was revoked or who were banned from driving for more than six months (取消処分者講習) — which under Article 108-2, paragraph (1), item (ii) is also for persons who escaped a revocation or such a ban only because their license had already lapsed or they no longer held an international or foreign driving permit — novice driver training (初心運転者講習) or young driver training (若年運転者講習): the three kinds of training a public safety commission (公安委員会) may have a designated training institution (指定講習機関) conduct.
The Minister of Health, Labour and Welfare's designation, under Article 7-2, paragraph (1), item (iii), of a funds transfer service provider (資金移動業者) that carries on Type II Funds Transfer Service (第二種資金移動業) and meets the requirements set out there, which is what allows a worker's wages to be paid into an account held with that provider.