Search

特定課税仕入れ（とくていかぜいしいれ）

In the supplementary provisions (附則) of Act No. 68 of 2012, a specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ): receiving, in the course of business, a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) supplied by a foreign business operator (国外事業者), or a performance or other service of a foreign business operator that a Cabinet Order (政令) sets.

消費税法第五条第一項に規定する特定課税仕入れ

中核市（ちゅうかくし）

A core city under Article 252-22, paragraph (1) of the Local Autonomy Act: a city with a population of 200,000 or more designated by Cabinet Order (政令), which may take over some of the work a prefecture otherwise does.

地方自治法第二百五十二条の二十二第一項に規定する中核市

存続連合会（そんぞくれんごうかい）

The surviving Pension Fund Association, as Article 3, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it: the Pension Fund Association (企業年金連合会) set up under this Act as it stood before that Act that continues to exist under Article 37 of those supplementary provisions.

附則第三十七条の規定によりなお存続する企業年金連合会

医療費拠出金調整金額（いりょうひきょしゅつきんちょうせいきんがく）

In Articles 3 and 4 of the supplementary provisions (附則) of Act No. 25 of 2005, the amount worked out on the model of Article 54, paragraph (2) of the law on health services for the elderly (老人保健法), which goes with the amount by which an earlier fiscal year's estimated medical expense contribution (概算医療費拠出金) exceeded or fell short of the finalized one (確定医療費拠出金) in working out the national contribution and adjustment grants to municipalities for fiscal 2005 and 2006.

同法第五十四条第二項の規定の例により算定した額

小規模住宅用地（しょうきぼじゅうたくようち）

Small-scale residential land as Article 349-3-2, paragraph 2 defines it: residential land (住宅用地) of up to 200 square metres per dwelling on it.

第三百四十九条の三の二第二項に規定する小規模住宅用地

事業所等（じぎょうしょとう）

An office (事務所) or place of business (事業所), as Article 701-31, paragraph 1, item 5 defines the term for business office tax (事業所税).

第七百一条の三十一第一項第五号に規定する事業所等

特定手続（とくていてつづき）

In Article 9-4-7 of the supplementary provisions (附則), an application to pay the additional premium (付加保険料) under Article 87-2, paragraph (1), or another procedure a Cabinet Order (政令) names.

第八十七条の二第一項の申出その他の政令で定める手続

金融商品取引業者（きんゆうしょうひんとりひきぎょうしゃ）

In the supplementary provisions (附則) of Act No. 65 of 2006, from Article 18 on, a financial instruments business operator as defined in Article 2, paragraph (9) of this Act as amended by that Act.

新金融商品取引法第二条第九項に規定する金融商品取引業者

事後設立（じごせつりつ）

A post-formation acquisition of assets as defined in Article 10, paragraph 2 of the supplementary provisions (附則) of Act No. 6 of 2010, as used in those provisions to keep the former rules for a corporation's corporation tax where one was made before 1 October 2010.

附則第十条第二項に規定する事後設立

元本確定期日（がんぽんかくていきじつ）

In the supplementary provisions (附則) of Act No. 147 of 2004, the principal fixed date as defined in Article 465-3, paragraph (1) of the Civil Code as amended by that Act, which Article 4 of those supplementary provisions uses for revolving guarantee contracts for loans (貸金等根保証契約) concluded before that Act came into effect.

新法第四百六十五条の三第一項に規定する元本確定期日

卸売販売業者等（おろしうりはんばいぎょうしゃとう）

A wholesale seller, etc. (卸売販売業者等) as defined in Article 74-2, paragraph 1 of the Local Tax Act as amended by the provisions of Act No. 2 of 2015 that come into effect on 1 April 2016, for the prefectural tobacco tax (道府県たばこ税) on third-class cigarettes (紙巻たばこ三級品) held for sale on that day.

二十八年新法第七十四条の二第一項に規定する卸売販売業者等

概算医療費拠出金（がいさんいりょうひきょしゅつきん）

In Articles 3 and 4 of the supplementary provisions (附則) of Act No. 25 of 2005, the estimated medical expense contribution (概算医療費拠出金) as provided in Article 55, paragraph (1) of the law on health services for the elderly (老人保健法), used in working out the national contribution and adjustment grants to municipalities for fiscal 2005 and 2006.

老人保健法第五十五条第一項に規定する概算医療費拠出金

退職被保険者等概算医療費拠出金相当額（たいしょくひほけんしゃとうがいさんいりょうひきょしゅつきんそうとうがく）

In the supplementary provisions (附則) of Act No. 25 of 2005, the amount equivalent to the provisional medical expense contribution before burden adjustment (負担調整前概算医療費拠出金相当額) under Article 55, paragraph (3) of the elderly health law (老人保健法), multiplied by the enrolment ratio of retired insured persons, etc. (退職被保険者等加入割合) as provided in Article 70, paragraph (1), item (ii) of this Act as amended by that Act; it is used in working out the national contribution and the adjustment grants (調整交付金) for fiscal 2005.

老人保健法第五十五条第三項に規定する負担調整前概算医療費拠出金相当額に退職被保険者等加入割合（新国保法第七十条第一項第二号に規定する退職被保険者等加入割合をいう。以下同じ。）を乗じて得た額

基準日（きじゅんび）

In the supplementary provisions (附則) of this Act, a base date as defined in Article 3, paragraph (2): 31 March or 30 September of each year.

第三条第二項に規定する基準日

配当所得（はいとうしょとく）

Dividend income as defined in Article 24 of the Income Tax Act from dividends of surplus, dividends of profits, distributions of surplus, distributions of money (金銭の分配) or distributions of profit from securities investment trusts (証券投資信託), limited to those from corporations with their head or main office in Japan and excluding the dividends, etc. listed in Article 9, paragraph 1 of the Act on Special Measures Concerning Taxation.

…事務所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別措置法第九条第一項各号に掲げる配当等に係るものを除く。）

居住用財産の譲渡損失の金額（きょじゅうようざいさんのじょうとそんしつのきんがく）

For an inhabitant tax payer who, from 1 January 1999 to 31 December 2027, made a specified transfer (特定譲渡) of a transferred asset (譲渡資産) as Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation defines them, and within the time allowed acquired a replacement home (買換資産), held a housing loan on it at the end of that year and lived in it or expects to, the part of the loss on that transfer, worked out as a Cabinet Order (政令) sets, that cannot be set off against long-term or short-term capital gains for the next fiscal year's prefectural or municipal inhabitant tax.

…月三十一日までの期間（以下この条において「適用期間」という。）内に、租税特別措置法第四十一条の五第七項第一号に規定する譲渡資産（以下この条において「譲渡資産」という。）の同号に規定する特定譲渡（以下この…

価格等（かかくとう）

The price, etc. (価格等) of a depreciable asset (償却資産), as defined in Article 389, paragraph 1 of the Local Tax Act as amended by Act No. 21 of 2008, which the mayor (市町村長) must at once revise to the price, etc. under the amended Act and register in the depreciable assets tax ledger (償却資産課税台帳) where its fiscal 2008 taxable price was set under Article 414 of the Local Tax Act as it stood before that Act.

新法第三百八十九条第一項に規定する価格等

事業主等（じぎょうぬしとう）

In Article 35 of the supplementary provisions (附則) of Act No. 63 of 2013 and the provisions after it, the body that pays a defined-benefit corporate pension's benefits, as Article 29, paragraph (1) of the Defined-Benefit Corporate Pension Act defines it: the employer, or, where the pension is run by setting up a corporate pension fund (基金), that fund.

改正後確定給付企業年金法第二十九条第一項に規定する事業主等

連結法人（れんけつほうじん）

In Article 96(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated corporation as defined in Article 2(2)(x)-6 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-2 of the Corporation Tax Act: the consolidated parent corporation (連結親法人), or a consolidated subsidiary corporation (連結子法人) in a consolidated full controlling interest (連結完全支配関係) with it, under the consolidated tax payment system (連結納税).

旧租税特別措置法第二条第二項第十号の六に規定する連結法人

エネルギー（えねるぎー）

Energy as defined in Article 2, paragraph 1 of Act No. 49 of 1979 (エネルギーの使用の合理化等に関する法律, now titled the Act on Rationalization of Energy Use and Shift to Non-fossil Energy), as used in the supplementary provisions (附則) of Act No. 7 of 2018 on machinery and other depreciable assets that make energy use more rational.

同法第二条第一項に規定するエネルギー