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Terms

burden charges

負担金(ふたんきん)

In Article 79-49, item (v) and Article 79-51, paragraph (1) as Article 11 of the supplementary provisions (附則) reads them while a fund has a liquidation account (清算勘定) under Article 7, paragraph (1) of those provisions, the burden charges under Article 79-28, paragraph (4) and Article 79-64, paragraph (1), together with the further burden charges that securities companies (証券会社) must pay under Article 8, paragraph (1) of those provisions toward repaying the borrowings assigned to that account.

第七十九条の二十八第四項、第七十九条の六十四第一項及び附則第八条第一項に規定する負担金

transition plan

移行計画(いこうけいかく)

A plan for becoming a new medical corporation (新医療法人) that a transitional medical corporation (経過措置医療法人) draws up and submits to the Minister of Health, Labour and Welfare for certification as appropriate under Article 10-3, paragraph (1) of the supplementary provisions (附則) of Act No. 84 of 2006.

平成十八年改正法附則第十条の三第一項に規定する移行計画

former Pension Aggregation General Rules Act

旧通則法(きゅうつうそくほう)

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on general rules for aggregated pensions (通算年金通則法) as it stood before Article 2, paragraph (1) of those supplementary provisions abolished it.

附則第二条第一項の規定による廃止前の通算年金通則法

former Pension Aggregation General Rules Act

旧通則法(きゅうつうそくほう)

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on general rules for aggregated pensions (通算年金通則法) as it stood before Article 2, paragraph (1) of those supplementary provisions abolished it.

附則第二条第一項の規定による廃止前の通算年金通則法

personal status litigation

人事訴訟(じんじそしょう)

In Articles 2 and 4 of the supplementary provisions (附則) of Act No. 48 of 2022, personal status litigation as defined in Article 2 of the Personal Status Litigation Act: litigation on an action to form a personal status relationship (身分関係) or to confirm whether one exists, such as an action for divorce, for the nullity or annulment of a marriage or an adoption, or to confirm whether a parent-child relationship exists.

人事訴訟法第二条に規定する人事訴訟

head of a school

学校の長(がっこうのちょう)

The head of a school, including the head of a school under the former rules (従前の規定) that continues to exist under Article 98 of the School Education Act, as paragraph (2) of the supplementary provisions (附則) of Act No. 88 of 1949 provides.

学校教育法第九十八条の規定により存続する従前の規定による学校の長を含む

withdrawal lump-sum payment

脱退一時金(だったいいちじきん)

In Article 40, paragraph (1), item (i) and Article 42, paragraph (4) of the supplementary provisions (附則) of Act No. 63 of 2013, the withdrawal lump-sum payment provided for in Article 144-3, paragraph (5) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 5, paragraph (1) of those supplementary provisions.

附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百四十四条の三第五項に規定する脱退一時金

consolidated parent corporation

連結親法人(れんけつおやほうじん)

A consolidated parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

所得税法等改正法第二条の規定による改正後の法人税法(昭和四十年法律第三十四号。以下この項及び附則第十五条第十項において「新法人税法」という。)第二条第十二号の六の七に規定する連結親法人

failed credit cooperative

破綻信用組合(はたんしんようくみあい)

A failed credit cooperative as defined in Article 7, paragraph 1 of the supplementary provisions of the former law (旧法) that Act No. 4 of 1998 refers to; the former Article 10, paragraph 7 of the supplementary provisions of the Local Tax Act still governs the real property acquisition tax (不動産取得税) on real property an agreement bank (協定銀行) acquires by taking over its business through mediation by the Minister of Finance, or by buying its assets on commission from the organization (機構) named in Article 8, paragraph 1, item 2 of the supplementary provisions of that former law.

旧法附則第七条第一項に規定する破綻信用組合

alien registration record

外国人登録原票(がいこくじんとうろくげんぴょう)

The alien registration record, provided for in Article 4, paragraph (1) of the Alien Registration Act (Act No. 125 of 1952), that each municipality held.

外国人登録法(昭和二十七年法律第百二十五号)第四条第一項に規定する外国人登録原票

retired insured persons, etc.

退職被保険者等(たいしょくひほけんしゃとう)

In Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2023, retired insured persons (退職被保険者) and their dependants (被扶養者) as Article 7, paragraph (1) of the supplementary provisions of this Act defined them before Article 4 of that Act amended it: under Article 6 of those supplementary provisions, insured persons not yet past the month in which they turn 65 who can receive an old-age or retirement pension after a qualifying period of pension coverage, with further conditions, and the family members, also insured and not past that month, in their household whom they mainly support.

第四条の規定による改正前の国民健康保険法(次項から第五項までにおいて「第四条改正前国保法」という。)附則第七条第一項に規定する退職被保険者等

private school mutual aid contribution rate

私学共済の掛金率(しがくきょうさいのかけきんりつ)

In Article 23, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2012, the rate the mutual aid rules (共済規程, as defined in Article 4, paragraph (1) of the Private School Personnel Mutual Aid Association Act) set under Article 27, paragraph (3) of that Act as it stood before Act No. 63 of 2012 amended it; it is used as the premium rate for October 2013 and October 2014 in calculating the lump-sum withdrawal payment (脱退一時金) of a person with category IV EPI insured period (第四号厚生年金被保険者期間).

…第三項の規定により共済規程(私立学校教職員共済法第四条第一項に規定する共済規程をいう。以下この項及び附則第八十五条第二項において同じ。)で定める改正前私学共済法第二十七条第三項に規定する割合

amended Special Accounts Act

改正後特別会計法(かいせいごとくべつかいけいほう)

In the supplementary provisions (附則) of Act No. 63 of 2013, the Act on Special Accounts (Act No. 23 of 2007) as amended by Article 135 of those supplementary provisions.

附則第百三十五条の規定による改正後の特別会計に関する法律(平成十九年法律第二十三号)

surviving employees' pension fund

存続厚生年金基金(そんぞくこうせいねんきんききん)

A surviving employees' pension fund as Article 3, item (xi) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it for those supplementary provisions: an employees' pension fund (厚生年金基金) that continues to exist under Article 4 of them, or one set up after that Act came into effect under the former rules, as Article 6 of them allows.

次条の規定によりなお存続する厚生年金基金及び附則第六条の規定により従前の例により施行日以後に設立された厚生年金基金

the business office of a financial institution or other such place

金融機関の営業所等(きんゆうきかんのえいぎょうしょとう)

In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, the business office of a financial institution or other such place as Article 4, paragraph (4) of the supplementary provisions of Cabinet Order No. 103 of 2002 uses the term: the one holding a person's savings not yet confirmed as those of a person with a disability or other eligible person (障害者等未確認預貯金等), to whose head the person had to apply for that confirmation before 1 January 2006.

改正令附則第四条第四項に規定する金融機関の営業所等

pre-amendment Employees' Pension Insurance Act

改正前厚生年金保険法(かいせいまえこうせいねんきんほけんほう)

In the supplementary provisions (附則) of Act No. 63 of 2013, the Employees' Pension Insurance Act as it stood before Article 1 of that Act amended it.

第一条の規定による改正前の厚生年金保険法

third-year reduced-tax area

減額課税第三年度区域(げんがくかぜいだいさんねんどくいき)

For a fiscal year, an area within the previous year's second-year reduced-tax area (減額課税第二年度区域) that the municipal mayor designates and publishes under Article 55, paragraph 7 of the supplementary provisions (附則), weighing how far residents have left or returned, how land and houses are used, what services the municipality provides and other circumstances, as one where the fixed assets tax (固定資産税) and city planning tax (都市計画税) on land and houses are to be charged at half.

前項の規定により公示された区域

medical expenses excluded from adjustment for the earlier period

前期調整対象外医療費額(ぜんきちょうせいたいしょうがいいりょうひがく)

In Article 17, paragraph (3), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose elderly medical expenses for the earlier period (前期老人医療費額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 56, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the fixed participant adjustment rate for the earlier period (前期確定加入者調整率).

当該保険者が確定前期基準超過保険者(一の保険者に係る七十五歳以上の加入者等一人当たりの前期老人医療費額として厚生労働省令で定めるところにより算定される額をすべての保険者に係る七十五歳以上の加入者等一人…

medical expenses excluded from adjustment for the later period

後期調整対象外医療費額(こうきちょうせいたいしょうがいいりょうひがく)

In Article 17, paragraph (7), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose elderly medical expenses for the later period (後期老人医療費額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 56, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the fixed participant adjustment rate for the later period (後期確定加入者調整率).

当該保険者が確定後期基準超過保険者(一の保険者に係る七十五歳以上の加入者等一人当たりの後期老人医療費額として厚生労働省令で定めるところにより算定される額をすべての保険者に係る七十五歳以上の加入者等一人…

fiscal 2023 comparable tax base

令和五年度類似課税標準額(れいわごねんどるいじかぜいひょうじゅんがく)

For fiscal 2023 comparable same-use building land, etc. (令和五年度類似特定用途宅地等), its fiscal 2023 fixed assets tax (固定資産税) base price (multiplied by the rate of Article 349-3-2 where that applied), or, for land under Article 18 of the supplementary provisions (附則) of the Local Tax Act before the 2024 amendment (令和六年改正前の地方税法) that year, the tax base that Article gave it (divided back by the rate of Article 349-3 or Articles 15 to 15-3 of the supplementary provisions (附則) of that wording where those applied).

次に掲げる宅地等の区分に応じ、それぞれ次に定める額