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Local Tax ActArticle 292Meanings of the Terms Relating to Municipal Inhabitant Tax第二百九十二条（市町村民税に関する用語の意義）
  • paragraph (1), item (xii), (a)

    その者と生計を一にする子で政令で定めるものを有すること。

    the person has a child provided for by Cabinet Order whose living expenses are paid from the same resources as the person;

Act on Assurance of Medical Care for Elderly PeopleSupplementary Provisions, Article 44Delegation of Transitional Measures to Cabinet Order第四十四条（経過措置の政令への委任）
Industrial Accident Compensation Insurance ActSupplementary Provisions, Article 10Delegation of Other Transitional Measures to Cabinet Order第十条（その他の経過措置の政令への委任）
Act on Special Measures Concerning TaxationArticle 37-11-2Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value第三十七条の十一の二（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例）
  • paragraph (1), item (ii)

    前号に掲げる事実に類する事実として政令で定めるもの

    a fact specified by Cabinet Order as being similar to the fact listed in the preceding item.

  • paragraph (5)

    第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。

    Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraphs (1) and (2).

Local Tax ActArticle 55-2Deferral of Collection of Corporate Prefectural Inhabitant Tax Where a Petition Is Filed Under a Tax Treaty第五十五条の二（租税条約に基づく申立てが行われた場合における法人の道府県民税の徴収猶予）
  • paragraph (6)

    徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。

    Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.

Long-Term Care Insurance ActSupplementary Provisions, Article 11Delegation to Cabinet Order第十一条（政令への委任）
Residential Basic Book ActSupplementary Provisions, Article 22Delegation to Cabinet Order第二十二条（政令への委任）
Health Insurance ActSupplementary Provisions, Article 97Delegation to Cabinet Order第九十七条（政令への委任）
Medical Care ActSupplementary Provisions, Article 16Delegation to Cabinet Order第十六条（政令への委任）
Employees' Pension Insurance ActSupplementary Provisions, Article 26Delegation to Cabinet Order第二十六条（政令への委任）
National Pension ActSupplementary Provisions, Article 3Delegation to Cabinet Order第三条（政令への委任）
Act on General Rules for National TaxesSupplementary Provisions, Article 79Delegation to Cabinet Order第七十九条（政令への委任）
Consumption Tax ActSupplementary Provisions, Article 116Delegation to Cabinet Order第百十六条（政令への委任）
Act on the Use of Numbers to Identify a Specific Individual in Administrative ProceduresSupplementary Provisions, Article 72Delegation to Cabinet Order第七十二条（政令への委任）
Industrial Accident Compensation Insurance ActSupplementary Provisions, Article 7Delegation of Other Transitional Measures to Cabinet Order第七条（その他の経過措置の政令への委任）
Inheritance Tax ActSupplementary Provisions, Article 190Delegation of Other Transitional Measures to Cabinet Order第百九十条（その他の経過措置の政令への委任）
Act on Special Measures Concerning TaxationArticle 10-5-4Special Tax Credit for Income Tax Where the Amount of Salary or Other Wages Paid Has Increased第十条の五の四（給与等の支給額が増加した場合の所得税額の特別控除）
  • paragraph (4), item (i)

    国内雇用者　個人の使用人（当該個人と政令で定める特殊の関係のある者を除く。）のうち当該個人の有する国内の事業所に勤務する雇用者として政令で定めるものに該当するものをいう。

    domestic employee: An employee of an individual (excluding a person who has a special relationship with the individual specified by Cabinet Order) who falls under the employees…

Local Tax ActArticle 72-39-2Deferral of Collection of Corporate Enterprise Tax Where a Petition Is Filed Under a Tax Treaty第七十二条の三十九の二（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予）
  • paragraph (6)

    徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。

    Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.

Long-Term Care Insurance ActSupplementary Provisions, Article 9Delegation to Cabinet Order第九条（政令への委任）
Residential Basic Book ActSupplementary Provisions, Article 102Delegation to Cabinet Order第百二条（政令への委任）