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Terms

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

the Former Income Tax Act

旧所得税法(きゅうしょとくぜいほう)

The Income Tax Act as it stood before the amending law these supplementary provisions belong to changed it, except in those of Act No. 7 of 1985, where it means the Act as it stood before the 1980 amending law (Act No. 8 of 1980).

Former Distribution Efficiency Act

旧効率化法(きゅうこうりつかほう)

In the supplementary provisions (附則) of Act No. 15 of 2016, the law on promoting the integration and streamlining of distribution business (流通業務の総合化及び効率化の促進に関する法律, Act No. 85 of 2005) as it stood before the 2016 Act partially amending it (Act No. 36 of 2016).

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

higher administrative agency

上級行政庁(じょうきゅうぎょうせいちょう)

The government agency ranking above the one that made a decision, which hears administrative appeals against that decision.

specified insured person

特定被保険者(とくていひほけんしゃ)

In Articles 7 and 8 of the supplementary provisions (附則), an insured person who is not an item (ii) insured person (介護保険第二号被保険者) but has a dependent who is, whose premium a health insurance society (健康保険組合) may by its rules set as the amount of general insurance premium, etc. (一般保険料等額) plus the amount of long-term care insurance premium (介護保険料額).

premium adjustment amount

保険料調整額(ほけんりょうちょうせいがく)

In Article 24 of the supplementary provisions (附則) of Act No. 74 of 2025, the amount found by multiplying a part-time insured person's (短時間被保険者) standard monthly remuneration (標準報酬月額) by the general insurance premium rate (一般保険料率) and then by the increased burden ratio (増加負担割合) — less any share a health insurance society already shifts to the employer under Article 162 of this Act — which, where the employer has applied to bear more of the premium, is treated as never having had to be collected.

the special period in question

当該特例期間(とうがいとくれいきかん)

In Article 82, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, the time that item (iii) of that paragraph refers to as the person's time before 1 April 2003 as a former special type III insured (旧特例第三種被保険者) and their time as a special type III insured, etc. (特例第三種被保険者等); items (iii) and (iv) work out the minimum fund benefit for the rest of the person's time as an insured fund member (加入員たる被保険者であつた期間).

the Former Act on General Rules for National Taxes

旧国税通則法(きゅうこくぜいつうそくほう)