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Acceleration Plan measures

加速化プラン実施施策(かそくかぷらんじっししさく)

In Articles 47 and 48 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures the Children's Future Strategy (こども未来戦略) lists as 'specific measures to be implemented under the Acceleration Plan'.

こども未来戦略に「「加速化プラン」において実施する具体的な施策」として記載された施策

public share of the support levy

支援納付金公費負担額(しえんのうふきんこうひふたんがく)

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the total of the public money that goes toward the children and child-rearing support levy (子ども・子育て支援納付金), as its paragraph (4) lists it: the national subsidy under Article 154, paragraph (2) of the Health Insurance Act as amended by that Act, the State's and local governments' shares under the National Public Officers Mutual Aid Association Act and the Local Public Officers, etc. Mutual Aid Association Act, the national treasury contributions, adjustment grants (調整交付金), transfers and subsidies for national health insurance under the National Health Insurance Act as amended by that Act, and transfers under Article 99, paragraphs (1) and (2) of the Act on Assurance of Medical Care for Elderly People — each only in the part its item ties to the levy.

次の各号に掲げる額の総額

certified wildlife capture business operator

認定鳥獣捕獲等事業者(にんていちょうじゅうほかくとうじぎょうしゃ)

A certified wildlife capture business operator (認定鳥獣捕獲等事業者) as defined in Article 18-5, paragraph 2, item 1 of the law on the protection and management of wildlife and the proper conduct of hunting (鳥獣保護管理法).

鳥獣保護管理法第十八条の五第二項第一号に規定する認定鳥獣捕獲等事業者

amount of consolidated individual stated capital, etc.

連結個別資本金等の額(れんけつこべつしほんきんとうのがく)

In Article 15 of the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the amount of consolidated individual stated capital, etc. as defined in Article 2, item (xvii)-2 of the Corporation Tax Act in the earlier wording that those provisions call the former Corporation Tax Act (旧法人税法).

旧法人税法第二条第十七号の二に規定する連結個別資本金等の額

business year within three years before the merger

合併前三年内事業年度(がっぺいまえさんねんないじぎょうねんど)

In Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, the business years referred to in Article 69, paragraph (9), item (i) of this Act as that Act amended it: each business year of an acquired corporation (被合併法人) that began within three years before the date of a qualified merger.

同号に規定する合併前三年内事業年度

consolidated business year within preceding three years

前三年内連結事業年度(ぜんさんねんないれんけつじぎょうねんど)

In Article 32, paragraph (3) of the supplementary provisions (附則) of Act No. 8 of 2020, each consolidated business year that began within three years before the first day of the consolidated business year in question, as Article 81-15, paragraph (2) of this Act provided before that Act amended it.

同条第二項に規定する前三年内連結事業年度

simultaneous broadcasting service

放送同時配信等事業者(ほうそうどうじはいしんとうじぎょうしゃ)

A business that carries on simultaneous broadcasting (放送同時配信等) as a business, using broadcast or cablecast programs supplied by a broadcaster or cablecaster with which it has a close relationship (密接な関係).

第一条改正後著作権法第二条第一項第九号の八に規定する放送同時配信等事業者

electronic payment service provider, etc.

電子決済等代行業者等(でんしけっさいとうだいこうぎょうしゃとう)

In the supplementary provisions (附則) of Act No. 49 of 2017, an electronic payment service provider (電子決済等代行業者) under this Act, a specified credit business electronic payment service provider (特定信用事業電子決済等代行業者) under the Agricultural Co-operatives Act or the Fishery Industry Cooperative Act as amended by that Act, or a provider of electronic payment services relating to credit cooperatives (信用協同組合), Shinkin banks (信用金庫), labor banks (労働金庫), the Norinchukin Bank (農林中央金庫) or the Shoko Chukin Bank (商工組合中央金庫).

電子決済等代行業者、新農業協同組合法第九十二条の五の三第一項に規定する特定信用事業電子決済等代行業者、新水産業協同組合法第百二十一条の五の三第一項に規定する特定信用事業電子決済等代行業者、信用協同組合…

Acceleration Plan measures

加速化プラン実施施策(かそくかぷらんじっししさく)

In Articles 47 and 48 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures the Children's Future Strategy (こども未来戦略) lists as 'specific measures to be implemented under the Acceleration Plan'.

こども未来戦略に「「加速化プラン」において実施する具体的な施策」として記載された施策

public share of the support levy

支援納付金公費負担額(しえんのうふきんこうひふたんがく)

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the total of the public money that goes toward the children and child-rearing support levy (子ども・子育て支援納付金), as its paragraph (4) lists it: the national subsidy under Article 154, paragraph (2) of the Health Insurance Act as amended by that Act, the State's and local governments' contributions under the National Public Officers Mutual Aid Association Act and the Local Public Officers, etc. Mutual Aid Association Act as amended by it, the national treasury contributions, adjustment grants (調整交付金), transfers and subsidies for national health insurance under the National Health Insurance Act as amended by it, and transfers under Article 99, paragraphs (1) and (2) of the Act on Assurance of Medical Care for Elderly People — each only in the part tied to the levy.

次の各号に掲げる額の総額

enrolment ratio of retired insured persons, etc.

退職被保険者等加入割合(たいしょくひほけんしゃとうかにゅうわりあい)

In the supplementary provisions (附則) of Act No. 25 of 2005, the enrolment ratio of retired insured persons, etc. as provided in Article 70, paragraph (1), item (ii) of this Act as amended by that Act, by which the amounts equivalent to the provisional and final medical expense contributions before burden adjustment are multiplied in working out the national contribution and adjustment grants (調整交付金) for fiscal 2005.

新国保法第七十条第一項第二号に規定する退職被保険者等加入割合

business year within three years before the company split, etc.

分割等前三年内事業年度(ぶんかつとうまえさんねんないじぎょうねんど)

Each business year of a splitting corporation, etc. (分割法人等) that began within three years before the first day of the business year containing the date of a qualified company split or qualified contribution in kind (適格分割等), part of whose foreign tax credit limits and creditable foreign corporation tax pass to the receiving corporation under Article 69, paragraph (9), item (ii) — as Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020 also uses the term.

同号に規定する分割等前三年内事業年度

income from transfers of shares, etc.

株式等に係る譲渡所得等(かぶしきとうにかかるじょうとしょとくとう)

In Article 15 of the supplementary provisions (附則) of Act No. 9 of 1999, income from transfers of shares, etc. (株式等に係る譲渡所得等) as defined in Article 37-11, paragraph (1) of this Act as it stood before that Act, here arising from transfers of listed shares, etc. made before that Act came into effect.

同項に規定する株式等に係る譲渡所得等

business year within ten years before the company split, etc.

分割等前十年内事業年度(ぶんかつとうまえじゅうねんないじぎょうねんど)

Each business year of the splitting corporation, the corporation making an in-kind contribution or the corporation making an in-kind distribution that began within the ten years before the start of the business year containing the day of the qualified company split, qualified in-kind contribution or qualified in-kind distribution (適格分割等).

同号に規定する分割等前十年内事業年度

business year within ten years before the merger, etc.

合併等前十年内事業年度(がっぺいとうまえじゅうねんないじぎょうねんど)

As defined in Article 66-8, paragraph (5), item (i): each business year of the merged corporation, or of the corporation that distributed all its residual assets, that began within the ten years before the day of the qualified merger or, for such a distribution, the day after the residual assets were finally determined.

同号に規定する合併等前十年内事業年度

reform of the social security system for all generations

全世代型社会保障制度改革(ぜんせだいがたしゃかいほしょうせいどかいかく)

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures taken on the results of the study described, under 'Reform of the medical and long-term care systems, etc.' in the reform roadmap (改革工程) the Cabinet decided on 22 December 2023, as measures to be studied for implementation by fiscal 2028, when the 'Acceleration Plan' is completed.

…の閣議において決定された全世代型社会保障構築を目指す改革の道筋(改革工程)(以下この項及び第三項第一号において「改革工程」という。)の「医療・介護制度等の改革」の「「加速化プラン」の実施が完了する二千二…

reform of the social security system for all generations

全世代型社会保障制度改革(ぜんせだいがたしゃかいほしょうせいどかいかく)

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures taken on the results of the study described, under 'Reform of the medical and long-term care systems, etc.' in the reform roadmap (改革工程) the Cabinet decided on 22 December 2023, as measures to be studied for implementation by fiscal 2028, when the 'Acceleration Plan' is completed.

…の閣議において決定された全世代型社会保障構築を目指す改革の道筋(改革工程)(以下この項及び第三項第一号において「改革工程」という。)の「医療・介護制度等の改革」の「「加速化プラン」の実施が完了する二千二…

amended Defined-Benefit Corporate Pension Act

改正後確定給付企業年金法(かいせいごかくていきゅうふきぎょうねんきんほう)

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined-Benefit Corporate Pension Act as amended by Article 2 of Act No. 63 of 2013.

第二条の規定による改正後の確定給付企業年金法

previous year's tax base of specified-use land

特定用途前年度課税標準額(とくていようとぜんねんどかぜいひょうじゅんがく)

For the fixed asset tax (固定資産税) of fiscal 2024 to 2026, the previous fiscal year's tax base of a specified-use building land, etc. (特定用途宅地等), as Article 18-3, paragraph 2 of the supplementary provisions (附則) sets it for each year: the price on which that year's tax base was founded (multiplied by the rate of Article 349-3-2 where that article applied to it), or, for land taxed that year under Article 18 of the supplementary provisions, the tax base that article gave it (divided by the rate of Article 349-3 or Articles 15 to 15-3 of the supplementary provisions where one of them applied).

次の各号に掲げる年度の区分に応じ、当該各号に定める額

foreign financial instruments clearing organization

外国金融商品取引清算機関(がいこくきんゆうしょうひんとりひきせいさんきかん)

A foreign financial instruments clearing organization as defined in Article 2, paragraph (29) of the Financial Instruments and Exchange Act: one that carries on financial instruments obligation assumption business (金融商品債務引受業) under a licence from the Prime Minister under Article 156-20-2 of that Act.

同項第五号に規定する外国金融商品取引清算機関