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Terms
基準年度
The fiscal year containing 1 April of the third year after the year in which the fiscal year a recipient turns 65 begins; from it on, the recipient's revision rate (改定率) is revised by the price change rate (物価変動率), or by the nominal net wage change rate (名目手取り賃金変動率) where that is lower (Article 27-3).
被共済者
In Article 18-4, a person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約) with a specified retirement allowance mutual aid organization (特定退職金共済団体), as Article 73, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it.
The name and individual number of the person who submitted a notice of abolition of a minor's account (未成年者口座廃止通知書) with an application to open a minor's account, the fact that it was received, the date the account was abolished and other matters a Ministry of Finance Order (財務省令) sets, which the business office's head must send to the competent district tax office director.
審議会等
The commissions and other bodies listed in Article 9, paragraph (1), the assemblies of local governments (地方公共団体の議会), and bodies a Cabinet Order (政令) specifies as similar to them, whose deliberation another Act (法律) or a Cabinet Order (or, for a disposition based on a local ordinance (条例), the ordinance) may require or allow before a disposition (処分) is made.
適性試験
In Article 87, paragraph (6), Article 90, paragraph (1) and Article 95-6, paragraph (1), the part of the driver's license test (運転免許試験) on the point in Article 97, paragraph (1), item (i): the fitness needed to drive motor vehicles and motorized bicycles (自動車等).
Short name for the Act on Building Unit Ownership (Act No. 69 of 1962).
一筆の土地
From Article 123 onward, one parcel of land (一筆の土地, a single lot as registered) for which a heading registration (表題登記) has been made.
In Article 73-7, item 2-4, short name for the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996).
A reassessment or determination, etc. as defined in Article 58, paragraph (1), item (i)(a) of the Act on General Rules for National Taxes: a reassessment (更正), a determination (決定) under Article 25 of that Act, or an assessment and determination (賦課決定).
当初受託者
The trustee of a public interest trust (公益信託) under Article 40, paragraph (1), item (ii) that received a gift or bequest approved under that paragraph (特定贈与等), where the end of its duties, its merger or its company split leads it to pass the trust's property to a successor trustee (引継受託者).
Use in Japan in a manufacturing, construction or other business a Cabinet Order (政令) sets, other than for lending except by the shipping operators a Cabinet Order sets, as Article 10-3, paragraph (1) (for individuals) and Article 42-6, paragraph (1) (for corporations) define it.
権利行使価額
In Article 29-2, the amount to be paid in on exercising specified share options (特定新株予約権).
The designated acquisition period of Article 65-8, paragraph (1) — or, where the special account (特別勘定) was taken over as a mid-year special account and in other cases a Cabinet Order (政令) sets, the period set out in paragraph (2), item (i) or another period a Cabinet Order sets.
In Article 52-9 and Article 65, a person, other than the national government, etc. (国等), a bank holding company or a specified holding company (特定持株会社), that came to hold voting rights at or above a bank's major shareholder threshold (主要株主基準値) through an event other than the transactions or acts in Article 52-9, paragraph (1).
The item (i) preventive care management project (第一号介護予防支援事業), other than for insured persons needing in-home support (居宅要支援被保険者), together with the projects Article 115-45, paragraph (2), items (i) to (vi) list — comprehensive consultation and support, protecting insured persons' rights including preventing abuse, comprehensive and continuous support with care plans, coordination of medical and long-term care, building systems for daily-life support and prevention, and support for people with dementia — which community general support centers (地域包括支援センター) carry out.
An official whom the Minister for Internal Affairs and Communications (総務大臣) designates to question the persons listed in Article 144-38 (light oil delivery tax), Article 396 (fixed assets tax) or Article 72-49-5 or 72-63 (enterprise tax) and to inspect their business books, records and other items, or have them shown or submitted.
適格返還請求書
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business when it refunds or reduces the price of a sale (売上げに係る対価の返還等), stating the issuer's name and registration number, the dates of the refund and of the original sale, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive refund total for each tax rate, and the consumption tax on it or the rate applied.
The details a company must enter in its bond register, such as the class and amount of each bond, the amount paid in for it, and the bondholder's name and address.
A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.
第三級印紙保険料
Stamp premiums (印紙保険料) paid at the amount in Article 22, paragraph (1), item (iii) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the lowest rate, for insured day workers whose daily wage is under 8,200 yen, at present 96 yen a day — as changed under paragraph (2) or (4) of that Article.