Search

第三種被保険者（だいさんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person insured under the Employees' Pension Insurance Act (as a category 1 employees' pension insured person (第一号厚生年金被保険者)) who works regularly underground at a mine as defined in Article 4 of the Mining Act, or as a seafarer as defined in Article 1 of the Mariners Act on a ship as provided in Article 6, paragraph (1), item (iii) of the Employees' Pension Insurance Act, other than a class 4 insured person or a voluntarily continued mariner insured person.

…険者に限る。）又は船員法（昭和二十二年法律第百号）第一条に規定する船員として厚生年金保険法第六条第一項第三号に規定する船舶に使用される同法による被保険者（第一号厚生年金被保険者に限る。）であつて、第四種…

土地の所有者等（とちのしょゆうしゃとう）

The owner of land, or the person who acquires it, on whom the special land holding tax (特別土地保有税) is levied in the municipality where the land lies.

第五百八十五条第一項に規定する土地の所有者等

仮想通貨交換業（かそうつうかこうかんぎょう）

In Article 8 of the supplementary provisions (附則) of Act No. 62 of 2016, virtual currency exchange services as defined in Article 2, paragraph (7) of the Payment Services Act as amended by Article 11 of that Act: carrying on as a business the buying and selling of virtual currency (仮想通貨) or its exchange for other virtual currency, acting as intermediary, broker or agent for those, or managing users' money or virtual currency in connection with them.

第十一条の規定による改正後の資金決済に関する法律（以下この条において「新資金決済法」という。）第二条第七項に規定する仮想通貨交換業

経過措置医療法人（けいかそちいりょうほうじん）

In the supplementary provisions (附則) of Act No. 84 of 2006, a medical corporation that is an association (社団), set up before that Act came into effect or applied for authorization of its establishment under Article 44, paragraph (1) before then and was authorized afterwards, whose articles of incorporation (定款) either say nothing about who receives its remaining assets or name someone other than the persons Article 44, paragraph (5) allows.

施行日前に設立された社団たる医療法人又は施行日前に医療法第四十四条第一項の規定による認可の申請をし、施行日以後に設立の認可を受けた社団たる医療法人であって、その定款に残余財…

特別永住者証明書（とくべつえいじゅうしゃしょうめいしょ）

The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（第三項において「入管特例法」という。）第七条第一項に規定する特別永住者証明書

有価証券債務引受業（ゆうかしょうけんさいむひきうけぎょう）

In Article 4 and Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 65 of 2002, securities obligation assumption business as defined in Article 2, paragraph (26) of this Act under its former name (証券取引法) as Article 8 of that Act amended it.

第八条の規定による改正後の証券取引法（以下「新証券取引法」という。）第二条第二十六項に規定する有価証券債務引受業

概算前期高齢者納付金（がいさんぜんきこうれいしゃのうふきん）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, the estimated young-old payment (概算前期高齢者納付金) of Article 37, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: the estimated amount for a fiscal year, which, adjusted by the difference between the estimated and finalized amounts of two years before, gives the young-old payment (前期高齢者納付金) collected from each insurer; used in working out the national contribution to municipalities for fiscal 2012.

高齢者の医療の確保に関する法律第三十七条第一項の概算前期高齢者納付金

概算前期高齢者交付金（がいさんぜんきこうれいしゃこうふきん）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, the estimated young-old subsidy (概算前期高齢者交付金) of Article 33, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: the estimated amount for a fiscal year, which, adjusted by the difference between the estimated and finalized amounts of two years before, gives the young-old subsidy (前期高齢者交付金) paid to each insurer; used in working out the national contribution to municipalities for fiscal 2012.

高齢者の医療の確保に関する法律第三十三条第一項の概算前期高齢者交付金

退職被保険者等所属割合（たいしょくひほけんしゃとうしょぞくわりあい）

In the supplementary provisions (附則) of Act No. 28 of 2012, the ratio as provided in Article 7, paragraph (1), item (ii) of the supplementary provisions of this Act as amended by that Act, which Article 3 of those supplementary provisions applies to the adjustment base amounts (調整対象基準額), the aid for the old-old (後期高齢者支援金) and the bed conversion support payment (病床転換支援金) in working out the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012.

新国保法附則第七条第一項第二号に規定する退職被保険者等所属割合

子ども・子育て支援納付金（こども・こそだてしえんのうふきん）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the children and child-rearing support levy (子ども・子育て支援納付金) provided for in Article 71-3, paragraph (1) of the Act on Support for Children and Child-rearing as amended by that Act, which the government collects every fiscal year from fiscal 2026 from health insurers and similar bodies (健康保険者等).

施行日新支援法第七十一条の三第一項に規定する子ども・子育て支援納付金

子ども・子育て支援納付金（こども・こそだてしえんのうふきん）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the children and child-rearing support levy (子ども・子育て支援納付金) provided for in Article 71-3, paragraph (1) of the Act on Support for Children and Child-rearing as amended by that Act, which the government collects every fiscal year from fiscal 2026 from health insurers and similar bodies (健康保険者等).

施行日新支援法第七十一条の三第一項に規定する子ども・子育て支援納付金

子ども・子育て支援納付金（こども・こそだてしえんのうふきん）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the children and child-rearing support levy (子ども・子育て支援納付金) provided for in Article 71-3, paragraph (1) of the Act on Support for Children and Child-rearing as amended by that Act, which the government collects every fiscal year from fiscal 2026 from health insurers and similar bodies (健康保険者等).

施行日新支援法第七十一条の三第一項に規定する子ども・子育て支援納付金

第二号被保険者標準報酬総額の見込額（だいにごうひほけんしゃひょうじゅんほうしゅうそうがくのみこみがく）

In Articles 12 and 14 of the supplementary provisions (附則), the prospective total standard remuneration of secondary insured persons (第二号被保険者標準報酬総額) of an insurer of employee insurance, etc. (被用者保険等保険者), calculated as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides (Article 152, paragraph (1), item (i), (a)).

第百五十二条第一項第一号イに規定する第二号被保険者標準報酬総額の見込額

旧法適格機関投資家等特例投資運用業務（きゅうほうてきかくきかんとうしかとうとくれいとうしうんようぎょうむ）

The item (ii) specially permitted services for qualified institutional investors, etc. under the former Act (旧法第二号適格機関投資家等特例業務) defined in Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, limited to those relating to rights for which solicitation for acquisition began before the date that Act came into effect, which that Article lets a person carry on until they end.

金融商品取引法の一部を改正する法律（平成二十七年法律第三十二号）附則第二条第一項に規定する旧法適格機関投資家等特例投資運用業務

信用の供与等（しんようのきょうよとう）

In Article 102, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 107 of 1998, credit and contribution (信用の供与等) as defined in Article 13, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する信用の供与等

旅館業（りょかんぎょう）

The business of operating an inn or hotel (旅館・ホテル営業), a common lodging house (簡易宿所営業) or a boarding house (下宿営業), as Article 2, paragraph (1) of the Hotel Business Act defines it.

旅館業法第二条第一項に規定する旅館業

清酒等（せいしゅとう）

Sake, etc. (清酒等) as defined in Article 87, paragraph (1) of this Act as it stood before Act No. 3 of 2023 amended it: sake, synthetic sake, continuous-distilled shochu, single-distilled shochu, fruit wine, and happoshu (発泡酒) of the kinds that provision limited it to, as defined in the Liquor Tax Act.

旧租税特別措置法第八十七条第一項に規定する清酒等

事業年度（じぎょうねんど）

A business year as defined in Article 2, paragraph 2, item 18 of this Act as it stood before Act No. 40 of 2016, as used in the supplementary provisions (附則) of that Act on reserves for reprocessing of spent fuel (使用済燃料再処理準備金) set aside in business years beginning before that Act came into effect.

旧租税特別措置法第二条第二項第十八号に規定する事業年度

通算法人（つうさんほうじん）

In Article 91, paragraph (4) and Article 117 of the supplementary provisions (附則) of Act No. 8 of 2020, a group tax sharing corporation as defined in Article 2, paragraph (2), item (x)-6 of this Act, which adopts Article 2, item (xii)-7-2 of the Corporation Tax Act: a group tax sharing parent corporation (通算親法人) or subsidiary corporation (通算子法人) — a parent corporation, or a domestic corporation under its full controlling interest (完全支配関係), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to use the group tax sharing system.

租税特別措置法第二条第二項第十号の六に規定する通算法人

父母指定者（ふぼしていしゃ）

In the supplementary provisions (附則) of Act No. 24 of 2012, a parent's designee (父母指定者) as defined in Article 4(1)(ii) of the Child Allowance Act as amended by Article 1 of that Act.

第一条の規定による改正後の児童手当法第四条第一項第二号に規定する父母指定者