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Terms
地方税関係申告等
A return (申告), application, notification or other communication made to the head of a local government (地方団体の長) or to the Minister for Internal Affairs and Communications under the Local Tax Act or the orders, ordinances (条例) or rules made under it, as Article 762, item 1(a) lists it, other than the notices that heads of administrative bodies give under item 1(b).
第七百六十二条第一号イに掲げる通知
The deadline by which a local tax must be paid or remitted under the Local Tax Act or an ordinance (条例) made under it, not counting the deadlines for an amended return, a late return, a reassessment or determination, accelerated collection or a collection deferral, or others a Cabinet Order (政令) sets; for a tax paid in instalments, the first instalment's deadline counts for the later ones, and for a demand fee (督促手数料), a delinquency charge (延滞金), an additional charge for understatement or failure to file, a substantial additional charge (重加算金) or delinquency disposition costs (滞納処分費), the deadline of the tax they arise from.
この法律又はこれに基づく条例の規定により地方税を納付し、又は納入すべき期限（修正申告、期限後申告、更正若しくは決定、繰上徴収又は…
The administrative agency (行政庁) with which a request for review (審査請求) has been filed under Article 4 or under another Act (法律) or a local ordinance (条例), including one that took the case over under Article 14 when the power to decide it passed to it through a change in the laws and regulations (法令).
後期高齢者医療給付
The benefits this Act provides for insured persons: benefits for medical treatment (療養の給付) and the payment of inpatient dietary treatment expenses, inpatient living support expenses, medical expenses combined with treatment outside insurance coverage, medical expenses, medical expenses for home-nursing, special medical expenses and transport expenses; the payment of high-cost medical expenses and high-cost medical and long-term care expenses; and other benefits an Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) provides under its bylaws (条例).
福祉事務所
A welfare office (福祉に関する事務所) under the Social Welfare Act, which a prefecture or city must, and a town or village may, set up by ordinance (条例) to handle measures under the welfare laws.
A suspension of the sale of seized property in delinquency proceedings (換価の猶予) that the head of a local government grants on the delinquent taxpayer's application under Article 15-6, paragraph 1; local government collection money already under it, or under a grace of collection (徴収の猶予), cannot be given the suspension the head may grant without application under Article 15-5.
給与所得に係る特別徴収税額
The total of the income levy (所得割) on salary income and the per-capita levy (均等割) of municipal inhabitant tax that the municipality is to collect through the employer by special collection (特別徴収) under Article 321-3, paragraph 1, together with any income levy on other income it is to collect the same way under paragraph 2 of that Article (or, in the case paragraph 4 covers, on income other than salary and public pension income).
The administrative agency (行政庁) that is to become the reviewing agency (審査庁) for a request for review (審査請求) under Article 4 or under another Act (法律) or a local ordinance (条例).
The Administrative Complaint Review Board (行政不服審査会) or a body a local government (地方公共団体) sets up under Article 81, paragraph (1) or (2), which a reviewing agency (審査庁) consults on a request for review (審査請求).
基準該当居宅サービス
In Article 42, an in-home service (居宅サービス), or an equivalent service, other than a designated one, given by a place of business found to meet those of the standards and staffing numbers for designated in-home services, including those on facilities and operation, that the prefectural ordinance (都道府県の条例) names.
In Article 54, a preventive long-term care service (介護予防サービス), or an equivalent service, other than a designated one, given by a place of business found to meet those of the standards and staffing numbers for designated preventive long-term care services, including those on effective preventive support methods, facilities and operation, that the prefectural ordinance (都道府県の条例) names.
In Article 40-4, a body that the employees of a local government organise under a local ordinance (条例) to run a scheme of mutual aid among them, as Article 208, item (ii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes it; once the district tax office director approves the scheme, the contributions its members pay count as social insurance premiums (社会保険料).
指定管理者として管理する病院等
A hospital, clinic, long-term care health facility (介護老人保健施設) or integrated facility for medical and long-term care (介護医療院) that is a public facility and that a medical corporation manages as its designated manager under Article 244-2, paragraph (3) of the Local Autonomy Act.
In Article 59, preventive long-term care support (介護予防支援), or an equivalent service, other than designated support, given by a provider found to meet those of the standards and staffing numbers for designated preventive long-term care support, including those on effective preventive support methods and operation, that the municipal ordinance (市町村の条例) names.
書面等地方税関係申告等
A filing or other notice under the local tax rules (地方税関係申告等) that the local tax laws and regulations (地方税関係法令) say is to be made in writing (書面等) or in another set way, other than those the items of Article 747-2, paragraph 1 exclude, which that paragraph lets be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), as a Ministry of Internal Affairs and Communications Order (総務省令) provides.
In Article 47, in-home long-term care support (居宅介護支援), or an equivalent service, other than designated support, given by a place of business found to meet those of the staffing numbers and operating standards for designated in-home long-term care support that the municipal ordinance (市町村の条例) names.
控除対象特定非営利活動法人
In Article 37-2, a specified non-profit corporation (特定非営利活動法人) receiving donations that a prefectural ordinance (条例) names, on the corporation's request, under paragraph 1, item 4 of that Article as eligible for the donation credit against prefectural inhabitant tax (道府県民税).
非課税土地
Land listed in Article 586, paragraph 2, on which a municipality cannot levy the special land holding tax (特別土地保有税), other than the land in its items 23, 25 and 25-2, the land in its item 28 that falls under Article 348, paragraph 2, item 1 or items 7 to 8, and the land in its item 30 that the municipality's by-law (条例) sets.
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.
A filing or other notice under the local tax rules (地方税関係申告等) for which the local tax laws and regulations (地方税関係法令) set no method such as making it in writing (書面等), which Article 747-3 lets be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), as a Ministry of Internal Affairs and Communications Order (総務省令) provides.