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Terms

insured day worker

日雇労働被保険者(ひやといろうどうひほけんしゃ)

A day worker (日雇労働者) who is insured and who lives in a covered area (適用区域) and works for a covered business (適用事業), lives outside one but works for a covered business inside it, works outside one for a covered business the Minister of Health, Labour and Welfare has designated, or has been approved by the chief of the Public Employment Security Office (公共職業安定所長); the job applicant benefits for day workers (日雇労働求職者給付金) are paid when they become unemployed.

welfare office

福祉事務所(ふくしじむしょ)

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.

specified machinery and equipment, etc.

特定機械装置等(とくていきかいそうちとう)

In Article 42-10, machinery and equipment and furniture and fixtures used only for development research (as a Ministry of Finance Order (財務省令) sets), and buildings, their attached facilities and structures of the size a Cabinet Order (政令) sets, listed in the business implementation plan of a corporation carrying out a specified business (特定事業) in a National Strategic Special Zone.

prefecture, etc.

都道府県等(とどうふけんとう)

A prefecture, municipality or special ward (特別区).

item (ii) insured person

介護保険第二号被保険者(かいごほけんだいにごうひほけんしゃ)

An insured person under Article 9, item (ii) of the Long-Term Care Insurance Act: a person aged 40 or over and under 65 who has their domicile in a municipality and is covered by medical insurance (医療保険加入者).

designation

指定(してい)

The designation by the Minister for Internal Affairs and Communications (総務大臣) of a prefecture or municipality (都道府県等) found to meet, throughout the designation period, the standards Article 37-2, paragraph 2 and Article 314-7, paragraph 2 set for soliciting and using donations and for any return gifts (返礼品等), donations to which count as donations eligible for the special deduction (特例控除対象寄附金).

item 1 donation

第一号寄附金(だいいちごうきふきん)

In the articles on the inhabitant tax deduction for donations, a donation to a prefecture, municipality or special ward (都道府県等) of the kind listed in item 1 of their paragraph 1, other than one bringing the donor a special benefit; such a donation to a body the Minister for Internal Affairs and Communications designates under paragraph 2 as meeting the criteria on fundraising, use of the money and return gifts (返礼品等) is a special deduction donation (特例控除対象寄附金).

insured person who is a day laborer

日雇労働被保険者(ひやといろうどうひほけんしゃ)

A day worker (日雇労働者) who is insured and who lives in a covered area (適用区域) and works for a covered business (適用事業), lives outside one but works for a covered business inside it, works outside one for a covered business the Minister of Health, Labour and Welfare has designated, or has been approved by the chief of the Public Employment Security Office (公共職業安定所長); the job applicant benefits for day workers (日雇労働求職者給付金) are paid when they become unemployed.

implementing corporation

実施法人(じっしほうじん)

A corporation filing blue returns (青色申告書) that a certified zone plan (認定区域計画) under Article 11, paragraph (1) of the National Strategic Special Zones Act names as the body carrying out a specified project (特定事業) under Article 27-2 of that Act.

designated corporation

指定法人(していほうじん)

A corporation filing a blue return that is a designated corporation (指定法人) under Article 26, paragraph (1) of the Comprehensive Special Zones Act.

mayor of the municipality of domicile

住所地市町村長(じゅうしょちしちょうそんちょう)

In Article 16-2, the mayor of the city, town or village (市町村) whose Basic Resident Register (住民基本台帳) records the special permanent resident (特別永住者) making the notification or application.

city with a health center or special ward

保健所設置市等(ほけんじょせっちしとう)

A city that has set up a public health center (保健所), or a special ward (特別区).

prefectures, etc.

都道府県等(とどうふけんとう)

In Articles 6-13 and 6-14, prefectures, cities with a public health center (保健所を設置する市) and special wards (特別区).

municipal inhabitant tax

市町村民税(しちょうそんみんぜい)

In Article 41-8(1)(i)(a), the municipal inhabitant tax for fiscal 2015 under the Local Tax Act (地方税法), including the special ward inhabitant tax but excluding the income-based levy imposed under Article 328 of that Act.

specified business, etc.

特定事業等(とくていじぎょうとう)

In Article 61, a specified business under Article 27-3 of the National Strategic Special Zones Act carried on within a National Strategic Special Zone (国家戦略特別区域), including related business outside the zone that a Ministry of Finance Order (財務省令) specifies.

revocation of designation

指定の取消し(していのとりけし)

In Article 37-2, the revocation under paragraph 5 of that Article of the designation (指定) by the Minister for Internal Affairs and Communications (総務大臣) of a prefecture or municipality (都道府県等) to which donations count as donations eligible for the special deduction (特例控除対象寄附金) from prefectural inhabitant tax (道府県民税).

medical care safety support center

医療安全支援センター(いりょうあんぜんしえんせんたー)

A center that a prefecture, a city with a public health center (保健所を設置する市) or a special ward (特別区) tries to set up under Article 6-13 to handle complaints and questions from patients and their families about medical care at hospitals, clinics and birthing centers in its area, give advice and information on medical safety, train their staff, and give other support needed for safe medical care.

covered area

適用区域(てきようくいき)

In Article 43, paragraph (1), the area of a special ward (特別区) or of a municipality where a Public Employment Security Office (公共職業安定所) is located (other than parts the Minister of Health, Labour and Welfare excludes), or all or part of a neighbouring municipality, that the Minister designates.

covered domestic corporation

対象内国法人(たいしょうないこくほうじん)

In Article 61(1) and (3), a domestic corporation filing a blue return (青色申告書) that, at the end of a business year, is a corporation designated under Article 27-3 of the National Strategic Special Zones Act (国家戦略特別区域法) between the day Act No. 55 of 2016 came into effect and 31 March 2028.

other group tax sharing corporation

他の通算法人(たのつうさんほうじん)

Another domestic corporation that, on the day the defining provision fixes (such as the last day of the corporation's covered or applicable business year), has a group tax sharing full controlling interest (通算完全支配関係) with the corporation.