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Terms

specified public pension or retirement package

特定公的年金等(とくていこうてきねんきんとう)

In Article 41-3-9, the public pensions and similar payments (公的年金等, as Article 35(3) of the Income Tax Act defines them) of the kinds a Cabinet Order (政令) specifies, from whose first payment on or after 1 June 2024 the special pension credit (年金特別控除額) is taken off the income tax withheld.

land value tax return

地価税の申告書(ちかぜいのしんこくしょ)

A return under Article 25, paragraph (1) of the Land-holding Tax Act for the taxable time concerned, including a return after the due date (期限後申告書) and an amended return (修正申告書) under the Act on General Rules for National Taxes.

employee in a short-time post

短時間勤務職員(たんじかんきんむしょくいん)

In Article 61-2, a local public employee holding a short-time post (短時間勤務の職) under Article 22-4, paragraph 1 of the Local Public Service Act — a post with shorter normal weekly hours than a full-time post of the same kind, filled by re-employing people who retired at or after an age set by local ordinance (条例).

Public Personal Authentication Act

公的個人認証法(こうてきこじんにんしょうほう)

In Article 18-2 and Article 38-8(1), the short name for the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002).

young driver training

若年運転者講習(じゃくねんうんてんしゃこうしゅう)

The training under Article 108-2, paragraph (1), item (xiv) on driving the vehicles a license obtained under the special exception (特例取得免許) covers, of which a public safety commission (公安委員会) must notify in writing a young driver whose violations during the young driver period (若年運転者期間) have met a Cabinet Order (政令) standard.

seal affixing agent

封印取付受託者(ふういんとりつけじゅたくしゃ)

In Article 11, a person whom the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) has entrusted under Article 28-3, paragraph (1) with affixing the seal (封印) to the motor vehicle registration number plates (自動車登録番号標) attached to registered motor vehicles.

handler of quasi-statutory work

準法定事務処理者(じゅんほうていじむしょりしゃ)

In Article 30-12-2, paragraph (2) and Article 30-12-13, paragraph (1), a handler of quasi-statutory work as defined in Article 30-15-2, paragraph (1) of the Residential Basic Book Act: an organ of the State or a juridical person listed in Appended Table 1 of that Act, a municipal mayor or other municipal body, or a governor or other body of a prefecture other than the notifying prefecture (通知都道府県), that a Ministry of Internal Affairs and Communications Order (総務省令) names as handling the quasi-statutory work (準法定事務) the Order specifies.

child independent living assistance

児童自立生活援助(じどうじりつせいかつえんじょ)

Assistance as defined in Article 6-3(1) of the Child Welfare Act — consultation and other help with daily life, life guidance and job support in a shared residence or other place set by Cabinet Office Order (内閣府令) — given to the young people listed there, such as those whose care placement (措置) has ended, other than assistance for a period of up to two months set by Cabinet Office Order.

application for the student payment special provision

学生納付特例申請(がくせいのうふとくれいしんせい)

In Article 109-2-2, an application under Article 90-3, paragraph (1) by a student (学生等) to be exempted from paying premiums for the period they are a student.

technical intern training evaluation examination

技能実習評価試験(ぎのうじっしゅうひょうかしけん)

In Articles 8, 9 and 52, an examination designated by an order of the competent ministry (主務省令) which, like a trade skills test (技能検定), a trainee can be set the goal of passing by the end of technical intern training.

division of the estate or similar event

遺産分割等の事由(いさんぶんかつとうのじゆう)

An event of the kind listed in Article 151-6, paragraph (1) — such as a division of the estate, a change of heirs or the discovery of a will — that, occurring after the filing deadline for a resident who died during the year, brings the rule on assets passing to nonresidents (Article 60-3) into play, so that the heirs must file a late return (期限後申告書) within four months.

qualified retirement pension contract

適格退職年金契約(てきかくたいしょくねんきんけいやく)

In Article 18-4, a contract for a retirement pension by trust, life insurance or life mutual aid (生命共済) concluded before 1 April 2002 (or treated by a Ministry of Finance Order (財務省令) as concluded before then) that meets requirements a Cabinet Order (政令) sets, such as contributions and benefits worked out on sound actuarial principles, as Article 20, paragraph (3) of the supplementary provisions (附則) of the Corporation Tax Act defines it.

collectively assessed monetary claim

一括評価金銭債権(いっかつひょうかきんせんさいけん)

In Article 52, the accounts receivable, loans and similar monetary claims held by a domestic corporation listed in paragraph (1), other than individually assessed monetary claims (個別評価金銭債権), against whose expected losses from bad debts it may set aside an allowance for doubtful accounts (貸倒引当金) as a deductible expense, up to a limit.

transitional medical corporation

経過措置医療法人(けいかそちいりょうほうじん)

In Article 70-7-13, a transitional medical corporation (経過措置医療法人) as Article 70-7-12, paragraph (2) uses the term; an heir who inherits an equity interest (持分) in one that is a certified medical corporation (認定医療法人) and gives it up before the inheritance tax return deadline pays less inheritance tax.

exhaust gas safety standards

排出ガス保安基準(はいしゅつがすほあんきじゅん)

The technical standards for motor vehicle exhaust gas, for safety and for preventing pollution and otherwise protecting the environment, set under Article 41, paragraph (1) of the Road Transport Vehicle Act.

Entry of Change of Payment Method

支払方法変更の記載(しはらいほうほうへんこうのきさい)

In Articles 66 and 67, paragraph (3), an entry, on the certificate of insured person (被保険者証) of a primary insured person (第一号被保険者) needing long-term care or support who has not paid premiums by the end of the period a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets after their due date, that Article 41, paragraph (6) and the other provisions listed there, under which the municipality may pay a provider directly on the insured person's behalf, do not apply to them.

sales contract for specified goods, etc.

特定商品販売等契約(とくていしょうひんはんばいとうけいやく)

A contract, other than the contract for the multilevel marketing transaction (連鎖販売取引) itself, for selling goods or rights or providing services in connection with the same multilevel marketing undertaking (連鎖販売業).

corporation tax levy amount paid on fictitious accounting

仮装経理法人税割額(かそうけいりほうじんぜいわりがく)

The part of the corporation tax levy (法人税割) of the prefectural inhabitant tax (道府県民税) paid for a business year, of a kind a Cabinet Order (政令) sets, that is reduced when the prefectural governor corrects it on the basis of a corporation tax correction under Article 135, paragraph 1 or 5 of the Corporation Tax Act for an overstated return based on fictitious accounting; it is neither refunded nor applied to unpaid local taxes, except as paragraph 55 or 58 provides.

Real Estate Brokerage Association

宅地建物取引業協会(たくちたてものとりひきぎょうきょうかい)

A general incorporated association (一般社団法人) that uses the words 宅地建物取引業協会 (real estate brokerage association) in its name and whose articles say that it works within one prefecture and has real estate brokers (宅地建物取引業者) as its members, for the purpose of guiding and liaising with its members.

spouse eligible for special deduction

特別控除対象配偶者(とくべつこうじょたいしょうはいぐうしゃ)

A spouse for whom the special deduction for spouses under Article 83-2, paragraph (1) of the Income Tax Act is given: one who shares the resident's household budget, has total income of 1.33 million yen or less and is not a claimable spouse (控除対象配偶者), where the resident's own total income is 10 million yen or less, other than a spouse working only in the resident's business as a blue-return family employee or similar person.