Article 40-3Scope of Medical Expenses
第四十条の三(医療費の範囲)
The circumstances specified by Ministry of Finance Order as prescribed in Article 207 (Scope of Medical Expenses) of the Order are the following circumstances:
令第二百七条(医療費の範囲)に規定する財務省令で定める状況は、次に掲げる状況とする。
The circumstances of provision of the things listed in the items of Article 207 of the Order at designated facilities covered by public aid providing long-term care to the elderly (meaning designated facilities covered by public aid providing long-term care to the elderly prescribed in Article 48, paragraph (1), item (i) (Payment of an Allowance for Long-Term Care Facility Service) of the Long-Term Care Insurance Act (Act No. 123 of 1997); the same applies in the following paragraph) and designated community-based facilities covered by public aid providing long-term care to the elderly (meaning community-based facilities covered by public aid providing long-term care to the elderly prescribed in Article 8, paragraph (22) (Definitions) of that Act that conduct the business of daily life care for Residents of community-based facilities covered by public aid providing long-term care to the elderly prescribed in that paragraph, which business falls under the designated community-based services prescribed in Article 42-2, paragraph (1) (Payment of an Allowance for Community-Based Long-Term Care Service) of that Act; the same applies in the following paragraph);
指定介護老人福祉施設(介護保険法(平成九年法律第百二十三号)第四十八条第一項第一号(施設介護サービス費の支給)に規定する指定介護老人福祉施設をいう。次項において同じ。)及び指定地域密着型介護老人福祉施設(同法第四十二条の二第一項(地域密着型介護サービス費の支給)に規定する指定地域密着型サービスに該当する同法第八条第二十二項(定義)に規定する地域密着型介護老人福祉施設入所者生活介護の事業を行う同項に規定する地域密着型介護老人福祉施設をいう。次項において同じ。)における令第二百七条各号に掲げるものの提供の状況
The condition of a person who receives, based on the results of the specific health checkup prescribed in Article 18, paragraph (1) (Basic Guidelines for Special health examinations) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the specific health guidance prescribed in that paragraph (limited to that provided through intensive support (meaning intensive support prescribed in Article 8, paragraph (1) (Intensive Support) of the Standards for Implementation of Specific Health Checkups and Specific Health Guidance (Ministry of Health, Labour and Welfare Order No. 157 of 2007; hereinafter referred to as the "Implementation Standards" in this item)) based on the instructions of the physician who conducted that specific health checkup), and whose results fall under any of the following criteria:
高齢者の医療の確保に関する法律(昭和五十七年法律第八十号)第十八条第一項(特定健康診査等基本指針)に規定する特定健康診査の結果に基づき同項に規定する特定保健指導(当該特定健康診査を行つた医師の指示に基づき積極的支援(特定健康診査及び特定保健指導の実施に関する基準(平成十九年厚生労働省令第百五十七号。以下この号において「実施基準」という。)第八条第一項(積極的支援)に規定する積極的支援をいう。)により行われるものに限る。)を受ける者のうちその結果が次のいずれかの基準に該当する者のその状態
The criterion under which the result of the blood pressure measurement listed in Article 1, paragraph (1), item (v) (Items of Specific Health Checkups) of the Implementation Standards is found to indicate a condition equivalent to hypertension;
実施基準第一条第一項第五号(特定健康診査の項目)に掲げる血圧の測定の結果が高血圧症と同等の状態であると認められる基準
The criterion under which the result of the blood lipid test prescribed in Article 1, paragraph (1), item (vii) of the Implementation Standards is found to indicate a condition equivalent to dyslipidemia;
実施基準第一条第一項第七号に規定する血中脂質検査の結果が脂質異常症と同等の状態であると認められる基準
The criterion under which the result of the blood glucose test listed in Article 1, paragraph (1), item (viii) of the Implementation Standards is found to indicate a condition equivalent to diabetes.
実施基準第一条第一項第八号に掲げる血糖検査の結果が糖尿病と同等の状態であると認められる基準
The things specified by Ministry of Finance Order as prescribed in Article 207, item (iii) of the Order are designated facilities covered by public aid providing long-term care to the elderly and designated community-based facilities covered by public aid providing long-term care to the elderly.
令第二百七条第三号に規定する財務省令で定めるものは、指定介護老人福祉施設及び指定地域密着型介護老人福祉施設とする。
Article 40-4Scope of Mutual Aid Associations Eligible for Social Insurance Premium Deduction
第四十条の四(社会保険料控除の対象となる互助会の範囲)
A mutual aid association that seeks to receive the approval of the district director prescribed in Article 208, item (ii) (Scope of Contributions to Mutual Aid Associations Eligible for Social Insurance Premium Deduction) of the Order, being the mutual aid association prescribed in that item (hereinafter referred to as "mutual aid association" in this Article), must submit a written application stating the following matters, attaching the Prefectural or Municipal Ordinance pertaining to the establishment of that mutual aid association and its rules, as well as the financial statements for the business year immediately preceding the business year that includes the date of submitting that written application and the budget for the business year that includes that date, to the district director with jurisdiction over the location of the principal office of that mutual aid association.
令第二百八条第二号(社会保険料控除の対象となる互助会の掛金の範囲)に規定する税務署長の承認を受けようとする同号に規定する互助会(以下この条において「互助会」という。)は、次に掲げる事項を記載した申請書に当該互助会の設立に係る条例及びその規約並びに当該申請書を提出する日の属する事業年度の直前の事業年度の決算書及び同日の属する事業年度の予算書を添付し、これを当該互助会の主たる事務所の所在地の所轄税務署長に提出しなければならない。
The name, location of the principal office and corporate number of the mutual aid association submitting that written application (for one that has no corporate number, the name and location of the principal office);
The name and domicile or residence of the representative of the mutual aid association referred to in the preceding item;
The date of commencement of the business pertaining to the system prescribed in Article 208, item (ii) of the Order;
令第二百八条第二号に規定する制度に関する事業の開始年月日
The number of staff members expected to participate in the business prescribed in the preceding item at the time of submitting that written application;
当該申請書を提出する時において前号に規定する事業に加入することの見込まれる職員の数
The fact that the system prescribed in Article 208, item (ii) of the Order that is operated by the mutual aid association referred to in item (i) satisfies the requirements listed in (a) through (c) of that item;
Any other matters for reference.
その他参考となるべき事項
Article 40-5Scope of Approval Provisions, etc.
第四十条の五(承認規定等の範囲)
The provisions specified by Ministry of Finance Order as prescribed in Article 208-8, paragraph (1) (Scope of Approval Provisions, etc.) of the Order are the provisions of Article 107, paragraph (1) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Places of Business to Employees' Pension Funds), Article 110-2, paragraph (3) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Places of Business Establishing Employees' Pension Funds to Defined-Benefit Corporate Pensions) or Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013) (referred to as the "former Defined-Benefit Corporate Pension Act" in the following paragraph).
令第二百八条の八第一項(承認規定等の範囲)に規定する財務省令で定める規定は、公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律(平成二十五年法律第六十三号)第二条(確定給付企業年金法の一部改正)の規定による改正前の確定給付企業年金法(次項において「旧確定給付企業年金法」という。)第百七条第一項(実施事業所に係る給付の支給に関する権利義務の厚生年金基金への移転)、第百十条の二第三項(厚生年金基金の設立事業所に係る給付の支給に関する権利義務の確定給付企業年金への移転)又は第百十一条第二項(厚生年金基金から規約型企業年金への移行)の規定とする。
The provisions of Article 110-2, paragraph (3) of the Former Effective Defined-Benefit Corporate Pension Act and other provisions specified by Ministry of Finance Order, prescribed in Article 208-8, paragraph (2) of the Order, are the provisions of Article 107, paragraph (1) or Article 110-2, paragraph (3) of the former Defined-Benefit Corporate Pension Act, and the provisions of Article 112, paragraph (1) (Transition from Employees' Pension Fund to Fund) of the Former Effective Defined-Benefit Corporate Pension Act and other provisions specified by Ministry of Finance Order, prescribed in Article 208-8, paragraph (2) of the Order, are the provisions of Article 112, paragraph (1) of the former Defined-Benefit Corporate Pension Act.
令第二百八条の八第二項に規定する旧効力確定給付企業年金法第百十条の二第三項の規定その他財務省令で定める規定は、旧確定給付企業年金法第百七条第一項又は第百十条の二第三項の規定とし、令第二百八条の八第二項に規定する旧効力確定給付企業年金法第百十二条第一項(厚生年金基金から基金への移行)の規定その他財務省令で定める規定は、旧確定給付企業年金法第百十二条第一項の規定とする。
第四十条の六(生命共済契約等の対象となる共済に係る契約の要件の細目)
The requirements specified by Ministry of Finance Order as prescribed in Article 210, item (ii) (Scope of Life Mutual Aid Contracts, etc.) of the Order are that a fishery cooperative or fish processing cooperative prescribed in that item (hereinafter referred to as "cooperative" in this Article) bears jointly and severally, under a contract with a federation of fishery industry cooperatives for mutual aid whose members include the cooperative (limited to one whose business extends to the whole country), the mutual aid liability that it assumes under a contract pertaining to life mutual aid that it has concluded (limited to a case where, under that contract, the cooperative has no portion of that liability to bear).
令第二百十条第二号(生命共済契約等の範囲)に規定する財務省令で定める要件は、同号に規定する漁業協同組合又は水産加工業協同組合(以下この条において「組合」という。)が、その締結した生命共済に係る契約により負う共済責任を当該組合を会員とする共済水産業協同組合連合会(その業務が全国の区域に及ぶものに限る。)との契約により連帯して負担していること(当該契約により当該組合はその共済責任についての当該負担部分を有しない場合に限る。)とする。
第四十条の七(年金給付契約の対象となる共済に係る契約の要件の細目)
The requirements specified by Ministry of Finance Order as prescribed in Article 211, item (iii) (Scope of Contracts Subject to Annuity Benefit Contracts) of the Order are the following requirements:
令第二百十一条第三号(年金給付契約の対象となる契約の範囲)に規定する財務省令で定める要件は、次に掲げる要件とする。
The mutual aid rules pertaining to an annuity mutual aid contract, laid down by a cooperative that concludes a contract pertaining to life mutual aid prescribed in Article 211, item (iii) of the Order whose purpose is the provision of annuities (excluding those whose purpose is the provision of retirement pensions; hereinafter referred to as "annuity mutual aid contract" in this Article), contain a provision that the terms and conditions pertaining to that annuity mutual aid contract are to be identical in content to the terms and conditions that the national federation lays down with the approval of the Minister of Agriculture, Forestry and Fisheries (for mutual aid rules pertaining to an annuity mutual aid contract concluded by the national federation, they have received the approval of the Minister of Agriculture, Forestry and Fisheries);
The mutual aid liability that a cooperative that concludes that annuity mutual aid contract (excluding the national federation) assumes under that annuity mutual aid contract is borne by that cooperative jointly and severally under a contract with the national federation whose members include that cooperative (limited to a case where, under that contract, the cooperative has no portion of that liability to bear);
Payment of monies under that annuity mutual aid contract satisfies the following requirements:
当該年金共済契約に基づく金銭の支払は、次に掲げる要件を満たすものであること。
Payment of monies other than the annuity under that annuity mutual aid contract (excluding payment of rebates and surrender values) is made only where the insured person under mutual aid specified in that annuity mutual aid contract dies or comes to fall under a severe disability;
当該年金共済契約に基づく年金以外の金銭の支払(割戻金の割戻し及び解約返戻金を除く。)は、当該年金共済契約で定める被共済者が死亡し、又は重度の障害に該当することとなつた場合に限り行うものであること。
The amount of monies paid where the insured person under mutual aid specified in that annuity mutual aid contract dies or comes to fall under a severe disability is set so as to increase progressively in accordance with the period on or after the date of conclusion of that annuity mutual aid contract or the total amount of contributions paid;
当該年金共済契約で定める被共済者が死亡し、又は重度の障害に該当することとなつた場合に支払う金銭の額は、当該年金共済契約の締結の日以後の期間又は支払掛金の総額に応じて逓増的に定められていること。
Payment of the annuity under that annuity mutual aid contract is made periodically at least once a year throughout the payment period of that annuity, and there is no provision for paying in a lump sum a part of the annuity to be paid under that annuity mutual aid contract (for an annuity mutual aid contract containing a provision to pay the annuity even if the annuity recipient dies within a certain period from the payment commencement date of the annuity, the annuity to be paid within that certain period);
当該年金共済契約に基づく年金の支払は、当該年金の支払期間を通じて年一回以上定期に行うものであり、かつ、当該年金共済契約に基づき支払うべき年金(年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある年金共済契約にあつては、当該一定の期間内に支払うべき年金とする。)の一部を一括して支払う旨の定めがないこと。
Payment of rebates in money under that annuity mutual aid contract (excluding the portion of the rebate received that is applied to payment of contributions pertaining to that annuity mutual aid contract) is not made before the payment commencement date of the annuity or is limited to an amount within the range of the amount of those contributions that is to be paid in the year that includes the date on which the rebate is paid.
当該年金共済契約に基づく割戻金の金銭による割戻し(当該割戻しを受ける割戻金をもつて当該年金共済契約に係る掛金の払込みに充てられる部分を除く。)は、年金の支払開始日前において行わないもの又は当該割戻金の割戻しをする日の属する年において払い込むべき当該掛金の金額の範囲内の額とするものであること。
In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Cooperative: an agricultural cooperative or federation of agricultural cooperatives that conducts the business set forth in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act, or a fishery cooperative, fish processing cooperative or federation of fishery industry cooperatives for mutual aid that conducts the business set forth in Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act (Act No. 242 of 1948);
組合 農業協同組合法第十条第一項第十号(共済に関する施設)の事業を行う農業協同組合若しくは農業協同組合連合会又は水産業協同組合法(昭和二十三年法律第二百四十二号)第十一条第一項第十二号(事業の種類)若しくは第九十三条第一項第六号の二(事業の種類)の事業を行う漁業協同組合若しくは水産加工業協同組合若しくは共済水産業協同組合連合会をいう。
National federation: a federation of agricultural cooperatives or federation of fishery industry cooperatives for mutual aid prescribed in the preceding item whose business extends to the whole country.
全国連合会 前号に規定する農業協同組合連合会又は共済水産業協同組合連合会のうちその業務が全国の区域に及ぶものをいう。
第四十条の八(地震保険料控除の対象となる共済に係る契約の要件の細目)
The requirements specified by Ministry of Finance Order as prescribed in Article 214, item (iii) (Scope of Contracts Pertaining to Mutual Aid Eligible for Earthquake Insurance Premium Deduction) of the Order are that a fishery cooperative or fish processing cooperative prescribed in that item (hereinafter referred to as "cooperative" in this Article) bears jointly and severally, under a contract with a federation of fishery industry cooperatives for mutual aid whose members include the cooperative (limited to one whose business extends to the whole country), the mutual aid liability that it assumes under a contract pertaining to mutual aid in which the mutual aid event is the survival of a building or movables through the mutual aid period, or fire mutual aid, that it has concluded (limited to a case where, under that contract, the cooperative has no portion of that liability to bear).
令第二百十四条第三号(地震保険料控除の対象となる共済に係る契約の範囲)に規定する財務省令で定める要件は、同号に規定する漁業協同組合又は水産加工業協同組合(以下この条において「組合」という。)が、その締結した建物若しくは動産の共済期間中の耐存を共済事故とする共済又は火災共済に係る契約により負う共済責任を当該組合を会員とする共済水産業協同組合連合会(その業務が全国の区域に及ぶものに限る。)との契約により連帯して負担していること(当該契約により当該組合はその共済責任についての当該負担部分を有しない場合に限る。)とする。
Article 40-9Scope of Corporations That Contribute Significantly to the Promotion of Public Interest
第四十条の九(公益の増進に著しく寄与する法人の範囲)
The specialized training colleges specified by Ministry of Finance Order as prescribed in Article 217, item (iv) (Scope of Corporations That Contribute Significantly to the Promotion of Public Interest) of the Order are specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act that provide education through any of the following courses:
令第二百十七条第四号(公益の増進に著しく寄与する法人の範囲)に規定する財務省令で定める専修学校は、次のいずれかの課程による教育を行う学校教育法第百二十四条(専修学校)に規定する専修学校とする。
An upper secondary course prescribed in Article 125, paragraph (1) (Courses of Specialized Training Colleges) of the School Education Act for which the total number of class hours throughout the period of study (where there are courses distinguished as a regular course, a special course or the like and one course is continued by another course, meaning the period obtained by aggregating the periods of study of those courses; the same applies in the following item) is 2,000 hours or more;
学校教育法第百二十五条第一項(専修学校の課程)に規定する高等課程でその修業期間(普通科、別科その他これらに準ずる区別された課程があり、一の課程に他の課程が継続する場合には、これらの課程の修業期間を通算した期間をいう。次号において同じ。)を通ずる授業時間数が二千時間以上であるもの
A specialized course prescribed in Article 125, paragraph (1) of the School Education Act for which the total number of credits throughout the period of study is 62 credits or more.
学校教育法第百二十五条第一項に規定する専門課程でその修業期間を通ずる単位数が六十二単位以上であるもの
The miscellaneous schools specified by Ministry of Finance Order as prescribed in Article 217, item (iv) of the Order are miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of the School Education Act that have been established for the purpose of providing primary education or secondary education in a foreign language and that meet the standards set by the Minister of Education, Culture, Sports, Science and Technology in consultation with the Minister of Finance.
令第二百十七条第四号に規定する財務省令で定める各種学校は、初等教育又は中等教育を外国語により施すことを目的として設置された学校教育法第百三十四条第一項(各種学校)に規定する各種学校であつて、文部科学大臣が財務大臣と協議して定める基準に該当するものとする。
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
designated facility covered by public aid providing long-term care to the elderlymachine translation
「指定介護老人福祉施設」
In Article 40-3, a designated facility covered by public aid providing long-term care to the elderly as defined in Article 48, paragraph (1), item (i) of the Long-Term Care Insurance Act: a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設) that a prefectural governor has designated.
Defined inArticle 40-3, paragraph (1), item (i)· applies only in this provision and in Article 40-3, paragraph (2)
designated community-based facility covered by public aid providing long-term care to the elderlymachine translation
「指定地域密着型介護老人福祉施設」
In Article 40-3, a community-based facility covered by public aid providing long-term care to the elderly (地域密着型介護老人福祉施設) — a special nursing home for the elderly with no more than 29 residents, as defined in Article 8, paragraph (22) of the Long-Term Care Insurance Act — whose daily-life care for its residents is a designated community-based service (指定地域密着型サービス) under Article 42-2, paragraph (1) of that Act.
Defined inArticle 40-3, paragraph (1), item (i)· applies only in this provision and in Article 40-3, paragraph (2)
Implementation Standardsmachine translation
「実施基準」
Short name, in Article 40-3, paragraph (1), item (ii), for Ministry of Health, Labour and Welfare Order No. 157 of 2007, the Ministerial Order (省令) setting the standards for carrying out specific health checkups (特定健康診査) and specific health guidance (特定保健指導).
Short name set inArticle 40-3, paragraph (1), item (ii)· applies only in this item
mutual aid associationmachine translation
「互助会」
In Article 40-4, a body that the employees of a local government organise under a local ordinance (条例) to run a scheme of mutual aid among them, as Article 208, item (ii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes it; once the district tax office director approves the scheme, the contributions its members pay count as social insurance premiums (社会保険料).
Short name set inArticle 40-4, paragraph (1)· applies only in this article
former Defined-Benefit Corporate Pension Actmachine translation
「旧確定給付企業年金法」
The Defined-Benefit Corporate Pension Act as it stood before Article 2 of the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it.
Short name set inArticle 40-5, paragraph (1)· applies only in this provision and in Article 40-5, paragraph (2)
cooperativemachine translation
「組合」
In Article 40-6, a fishery cooperative (漁業協同組合) or fishery processing cooperative (水産加工業協同組合) of the kind Article 210, item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names: one carrying on the mutual aid business under Article 11, paragraph (1), item (xii) or Article 93, paragraph (1), item (vi)-2 of the Fishery Industry Cooperative Act.
Short name set inArticle 40-6, paragraph (1)· applies only in this article
annuity mutual aid contractmachine translation
「年金共済契約」
In Article 40-7, a contract for life mutual aid (生命共済) of the kind referred to in Article 211, item (iii) of the Order for Enforcement of the Income Tax Act that is for paying an annuity, other than one for paying a retirement annuity.
Short name set inArticle 40-7, paragraph (1), item (i)· applies only in this article
cooperativemachine translation
「組合」
In Article 40-7, paragraph (2), an agricultural cooperative (農業協同組合) or federation of agricultural cooperatives carrying on the mutual aid business under Article 10, paragraph (1), item (x) of the Agricultural Co-operatives Act, or a fishery cooperative (漁業協同組合), fishery processing cooperative (水産加工業協同組合) or federation of fishery cooperatives for mutual aid (共済水産業協同組合連合会) carrying on the business under Article 11, paragraph (1), item (xii) or Article 93, paragraph (1), item (vi)-2 of the Fishery Industry Cooperative Act.
Defined inArticle 40-7, paragraph (2), item (i)· applies only in this provision and in Article 40-7, paragraph (1)
national federationmachine translation
「全国連合会」
In Article 40-7, paragraph (2), a federation of agricultural cooperatives (農業協同組合連合会) or a federation of fishery cooperatives for mutual aid (共済水産業協同組合連合会) of the kind in item (i) of that paragraph whose business covers the whole country.
Defined inArticle 40-7, paragraph (2), item (ii)· applies only in this provision and in Article 40-7, paragraph (1)
cooperativemachine translation
「組合」
In Article 40-8, a fishery cooperative (漁業協同組合) or fishery processing cooperative (水産加工業協同組合) of the kind Article 214, item (iii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names: one carrying on the mutual aid business under Article 11, paragraph (1), item (xii) or Article 93, paragraph (1), item (vi)-2 of the Fishery Industry Cooperative Act.
Short name set inArticle 40-8, paragraph (1)· applies only in this article
period of studymachine translation
「修業期間」
In Article 40-9, paragraph (1), items (i) and (ii), the period of study of a course at a specialized training college (専修学校), counted, where there are separate courses such as a general course (普通科) and a special course (別科) and one continues into another, as the combined period of those courses.
Defined inArticle 40-9, paragraph (1), item (i)· applies only in this provision and in Article 40-9, paragraph (1), item (ii)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.