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Terms

plan for securing Japanese ships and seafarers

日本船舶・船員確保計画(にほんせんぱく・せんいんかくほけいかく)

A plan for securing Japanese ships and seafarers as referred to in Article 35, paragraph (1) of the Marine Transportation Act.

specified mandatory attached parking facility

特定の附置義務駐車施設(とくていのふちぎむちゅうしゃしせつ)

An off-street parking lot (路外駐車場) under Article 2, item (ii) of the law on parking lots (駐車場法), limited to notified ones a Cabinet Order (政令) specifies, that is a parking facility a building must provide under a local ordinance (条例) made under Article 20, paragraph (1) or (2) or Article 20-2, paragraph (1) of that law, limited to the part a Cabinet Order specifies as needed to meet the ordinance's standards.

standard energy consumption efficiency

基準エネルギー消費効率(きじゅんえねるぎーしょうひこうりつ)

An energy consumption efficiency (エネルギー消費効率) that a Ministry of Finance Order (財務省令) sets, taking into account the standards of judgment for manufacturers of energy-consuming equipment fixed under Article 149, paragraph (1) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy, against which a vehicle's efficiency is measured for the motor vehicle tonnage tax (自動車重量税) exemption.

validity of the automobile inspection certificate

自動車検査証の有効期間(じどうしゃけんさしょうのゆうこうきかん)

In Article 9, paragraphs (7) and (8), the period of validity of an automobile inspection certificate (自動車検査証) under Article 61, paragraph (1) of the Road Transport Vehicle Act that would be entered when a safety regulations conformity certificate (保安基準適合証) is submitted under Article 94-5, paragraph (8) of that Act.

Identity Confirmation Information Retained by the Agency, etc.

機構保存本人確認情報等(きこうほぞんほんにんかくにんじょうほうとう)

In Article 19, item (v) and Article 48, the identity confirmation information (本人確認情報) and the family register supplement identity confirmation information (附票本人確認情報) that the Japan Agency for Local Authority Information Systems (機構) keeps under the Residential Basic Book Act and whose retention period has not yet ended, as Article 30-7(4) and Article 30-42(4) of that Act define them.

total amount of special burden adjustment, etc.

特別負担調整額の総額等(とくべつふたんちょうせいがくのそうがくとう)

The total amount of special burden adjustment, etc.: the total, over all insurers exceeding the special fixed burden adjustment standard (特別確定負担調整基準超過保険者), of their amounts subject to special burden adjustment (特別負担調整対象額) less their amounts subject to burden adjustment (負担調整対象額); a third of it counts toward the burden adjustment under Article 39, paragraph (3), and Article 93, paragraph (3) compares it with the estimated total for the same year to correct the State's grant to the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構).

period as an investment instructor of a corporate-type pension plan

企業型年金運用指図者期間(きぎょうがたねんきんうんようさしずしゃきかん)

In Article 18-3, the period during which a person is an investment instructor of a corporate-type pension plan (企業型年金運用指図者) — someone, other than a participant, who instructs how their individual assets in the plan are invested — as Article 33, paragraph (2), item (ii) of the Defined Contribution Pension Act uses the term, counted as Article 15, paragraph (4) of that Act provides.

instructor of an individual-type pension plan investment period

個人型年金運用指図者期間(こじんがたねんきんうんようさしずしゃきかん)

In Article 18-3, the period during which a person is an investment instructor of the individual-type pension plan (個人型年金運用指図者), as Article 33, paragraph (2), item (iv) of the Defined Contribution Pension Act defines it.

special tax credit amount for 2024

令和六年分特別税額控除額(れいわろくねんぶんとくべつぜいがくこうじょがく)

In Article 47, paragraph (3), item (xxiii), the special tax credit amount for 2024 (令和六年分特別税額控除額) as defined in Article 41-3-3, paragraph (2) of the Act on Special Measures Concerning Taxation.

finalized consumption tax amount of the merged corporation

被合併法人の確定消費税額(ひがっぺいほうじんのかくていしょうひぜいがく)

In Article 42, paragraphs (2) and (3), the net consumption tax under Article 45, paragraph (1), item (iv) to be shown on the final return of a merged corporation (被合併法人) for its taxable period that includes the day before the merger — or, where that period is under three months or no amount has been finalized, for its preceding taxable period of three months or more — as finalized by the finalization date (確定日) for the surviving corporation's one-month interim filing period.

specified written notification for opening a tax-exempt account

特定非課税口座開設届出書(とくていひかぜいこうざかいせつとどけでしょ)

A written notification for opening a tax-exempt account (非課税口座開設届出書) that has attached a notice of account abolition (勘定廃止通知書), a notice of tax-exempt account closure (非課税口座廃止通知書) or another document a Ministry of Finance Order (財務省令) sets, or states the matters such a notice states, or is filed together with those matters provided electronically.

documents certifying re-occupation, etc.

再居住等に関する証明書類(さいきょじゅうとうにかんするしょうめいしょるい)

In Article 41, paragraphs (32) and (33), the documents a Ministry of Finance Order (財務省令) sets — a statement of how the credit is calculated, documents proving that the individual lived in the house before the specified event and has moved back into it, a certificate of registered matters and others — which must be attached to the final return for the first year to which paragraph (31) is applied.

deemed personal information handling business operator

みなし個人情報取扱事業者(みなしこじんじょうほうとりあつかいじぎょうしゃ)

In Article 31(3), a person listed in Article 58(2) of the Act on the Protection of Personal Information — an organ of a local government (地方公共団体) running a hospital, clinic or university, or the Japan Organization of Occupational Health and Safety (独立行政法人労働者健康安全機構) running a hospital — whom that Act treats as a personal information handling business operator (個人情報取扱事業者).

Long-Term Care Service Provider Management Information

介護サービス事業者経営情報(かいごさーびすじぎょうしゃけいえいじょうほう)

In Article 115-44-2, the revenue, expenses and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, for each place of business or facility, of the long-term care service providers (介護サービス事業者) with a place of business or facility providing long-term care services in the prefecture, other than those such an Order excludes, which the prefectural governor (都道府県知事) is to try to survey, analyse and publish.

action seeking dismissal of an officer of a stock company

株式会社の役員の解任の訴え(かぶしきがいしゃのやくいんのかいにんのうったえ)

A lawsuit under Article 854, paragraph (1), brought within 30 days of a shareholders' meeting by shareholders who meet the holding requirements of that paragraph, seeking the dismissal of an officer (役員) of a stock company (株式会社) who has acted dishonestly or seriously violated laws or the articles of incorporation in performing their duties, where the meeting voted down a proposal to dismiss the officer or its resolution to dismiss the officer did not take effect under Article 323.

deductible group-adjusted income adjustment amount

控除対象通算対象所得調整額(こうじょたいしょうつうさんたいしょうしょとくちょうせいがく)

In Article 53, paragraph 16, the amount Article 53, paragraph 14 defines: an amount of income subject to group adjustment (通算対象所得金額) — income added to gross revenue under Article 64-5, paragraph 3 of the Corporation Tax Act in a business year beginning within the previous ten years — multiplied by the rate the items of paragraph 14 set for the corporation's category at the end of the business year after the one in which it arose, which paragraph 13 deducts from the corporation tax amount on which the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税) is reckoned.

deductible refund-eligible loss adjustment amount

控除対象還付対象欠損調整額(こうじょたいしょうかんぷたいしょうけっそんちょうせいがく)

In Article 53, paragraph 29, the amount Article 53, paragraph 27 defines: a refund-eligible loss amount (還付対象欠損金額) — the losses on which a corporation tax refund was worked out under Article 80, paragraphs 12 and 13 of the Corporation Tax Act, for an interim period or a business year beginning within the previous ten years — multiplied by the rate the items of paragraph 14 set for the corporation's category at the end of the first business year ending after it arose, which paragraph 26 deducts from the corporation tax amount on which the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税) is reckoned.

non-taxable limit for retirement allowances, etc.

退職手当金等の非課税限度額(たいしょくてあてきんとうのひかぜいげんどがく)

Five million yen times the number of the decedent's heirs as Article 15, paragraph (2) counts them: under Article 12, paragraph (1), item (vii), the retirement allowances, etc. (退職手当金等) the heirs receive are left out of the taxable value (課税価格) up to this amount, shared among the heirs in proportion where their total exceeds it.

motor vehicle issued with a motor vehicle inspection certificate, etc.

自動車検査証交付済自動車等(じどうしゃけんさしょうこうふずみじどうしゃとう)

A motor vehicle that holds a valid motor vehicle inspection certificate (自動車検査証) under Article 58, paragraph (1), or a light motor vehicle exempt from inspection (検査対象外軽自動車) whose use has been notified under Article 97-3, paragraph (1).

deductible pre-group-taxation loss adjustment amount

控除対象通算適用前欠損調整額(こうじょたいしょうつうさんてきようまえけっそんちょうせいがく)

In Article 53, paragraph 6, the amount Article 53, paragraph 4 defines: a pre-group-taxation loss amount (通算適用前欠損金額) — a loss of a business year beginning within the previous ten years that Article 57, paragraph 6 or 8 of the Corporation Tax Act treats as nil — multiplied by the rate the items of paragraph 4 set for the corporation's category at the end of its first group tax sharing business year (最初通算事業年度), which paragraph 3 deducts from the corporation tax amount on which the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税) is reckoned.