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後期高齢者支援金等課税限度額
The ceiling on the tax amount for support payments for the late-stage elderly, etc. (後期高齢者支援金等課税額) of national health insurance tax (国民健康保険税), set under Article 703-4, paragraph 19 as an amount a Cabinet Order (政令) fixes with regard to fairness among taxpayers.
In the wording that the table in Article 33, paragraph (1) substitutes into Article 8-4, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation, the part, set by Cabinet Order (政令), of an amount equal to what Article 28, paragraph (3) of this Act deducted from the special income tax for reconstruction (復興特別所得税) on dividends and similar income on listed shares, etc. that does not correspond to the total of the income tax and the special income tax for reconstruction.
A life insurance, non-life insurance or life mutual aid (生命共済) contract made under a workers' property accumulation savings, pension savings or housing savings contract (勤労者財産形成貯蓄契約等).
In Article 8, a bond-based investment trust under public offering (公募公社債等運用投資信託) that is an investment trust not directed by its settlor (委託者非指図型投資信託) under Article 2(2) of the Act on Investment Trusts and Investment Corporations; Article 8(1)(iv) frees from withholding the distributions a bank or other financial institution receives from one it has entrusted for its own benefit.
カード代替電磁的記録発行事務
In Article 18-6, the work of issuing card-substitute electronic records (カード代替電磁的記録) under Article 18-2(3) and (11).
免許付与時記録免許情報記録等
A license information record (免許情報記録) recorded under Article 95-2, paragraph (3) for a person who asked for it when about to be issued a license (免許証) under Article 92, paragraph (1), or for a person given a renewal certificate (更新証明書).
一級・二級印紙保険料区分日額
The daily wage that divides first class from second class stamp premiums (印紙保険料) under Article 22, paragraph (1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — at present 11,300 yen — as the Minister of Health, Labour and Welfare may change it under Article 49, paragraph (1).
教育訓練休暇給付金支給対象者
In Article 60-3, paragraphs (5) and (6), a generally insured person (一般被保険者) who can receive the educational training leave benefits (教育訓練休暇給付金).
In Article 67-12, paragraph (1), item (v), (b), securities for professional investors (特定投資家向け有価証券) traded on an over-the-counter securities market (店頭売買有価証券市場).
子ども・子育て支援納付金課税限度額
The upper limit, set under Article 703-4, paragraph 37, on the children and child-rearing support levy part (子ども・子育て支援納付金課税額) of national health insurance tax (国民健康保険税).
In Article 94, paragraph (2), the delinquent tax (延滞税) under Article 63, paragraphs (1), (4) and (5) of the Act on General Rules for National Taxes — on national tax whose payment or collection has been deferred or suspended, or secured by attachment or collateral — that is or may be exempted under those paragraphs; where the special base rate for grace periods (猶予特例基準割合) for the year is below 7.3 percent, those exemptions are worked out using that rate.
最終物納手続関係書類提出期限延長届出書
In Article 53, paragraph (2), the written notification extending the deadline for submitting documents for payment in kind procedures (物納手続関係書類提出期限延長届出書) filed under Article 42, paragraph (4), or, where one has also been filed under that paragraph as Article 45, paragraph (2) applies it, that later one.
定期巡回・随時対応型訪問介護看護等事業所
In Article 70, paragraph (10) and Article 78-2, paragraph (6), item (v), the place of business (事業所) at which a person designated under the main clause of Article 42-2, paragraph (1) carries on periodic patrol and on-demand home-visit long-term care and nursing and the other services grouped with it (定期巡回・随時対応型訪問介護看護等).
生活に通常必要でない資産に係る所得の金額
Income from the assets Article 62, paragraph (1) describes (assets not ordinarily needed for daily life, of the kinds a Cabinet Order (政令) sets) and, from the day the change Act No. 12 of 2026 makes to Article 69 comes into effect, from crypto assets (暗号資産) whose transfer gives capital gains income (譲渡所得): a loss on it may be set only against other such income, as far as a Cabinet Order allows, and is otherwise treated as never having arisen.
認定産業競争力基盤強化商品生産販売事業者
A certified business adaptation operator (認定事業適応事業者) as described in Article 21-35 of the Act on Strengthening Industrial Competitiveness, certified under Article 21-22, paragraph (1) of that Act between the day Act No. 45 of 2024 came into effect and 31 March 2027, whose certified plan names the industrial competitiveness base-strengthening products (産業競争力基盤強化商品), such as semiconductors, it will produce.
In Article 61-7, paragraph (1), the amount in Japanese yen of Article 61-8, paragraph (1) — an amount shown in a foreign currency converted into yen — here for securities held other than for trading (売買目的外有価証券) converted at the year-end rate.
調査開始日
For Article 12, paragraph (4): the day on which a collection of reports, etc. (報告徴収等) was first made in the case concerning a corporation's act subject to administrative monetary penalty (課徴金対象行為), or, where none was made, the day the corporation received the notice under Article 15, paragraph (1).
譲渡等数量
In Article 5, paragraph (1), items (i) and (ii), the quantity of the goods or services in question that the infringer (侵害者) transferred or provided.
The establishment or abolition of a school, a change of its founder (設置者), and other matters a Cabinet Order (政令) specifies: the matters for which Article 4, paragraph (1) requires approval (認可), and of which Article 4-2 requires a municipality (市町村) to notify the prefectural board of education in advance for a kindergarten it sets up.
A public offering or secondary distribution of securities subject to the filing rules of Article 4, paragraphs (1) to (3), whose total issue or distribution price is under 500 million yen, of a kind a Cabinet Office Order (内閣府令) specifies.