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In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a child who has not completed lower secondary school (中学校修了前の児童), as defined in Article 4(1)(i)(a) of the Child Allowance Act as amended by Article 2 of that Act.
新児童手当法第四条第一項第一号イに規定する中学校修了前の児童
In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, the certification of a transition plan (移行計画) under Article 10-3, paragraph (1) of the supplementary provisions of Act No. 84 of 2006 given before 1 October 2017, the date the item (ii) provisions of Act No. 57 of 2017 came into effect.
第二号施行日前にされた平成十八年改正法附則第十条の三第一項の認定
A declaration of tax-exempt savings that relates to former deposits and savings (旧預貯金等), in the transitional rules of the 1985 amending law (Act No. 7 of 1985).
同条第三項に規定する非課税貯蓄申告書で当該旧預貯金等に係るもの
In Article 67(1) of the supplementary provisions (附則) of Act No. 82 of 2011, a consolidated parent corporation business year as defined in Article 15-2(1) of the Corporation Tax Act as it then stood: the business year of the consolidated parent corporation (連結親法人) to which a consolidated corporation belonged, which marked out the consolidated business year under the consolidated tax payment system (連結納税).
法人税法第十五条の二第一項に規定する連結親法人事業年度
確定後期高齢者支援金
In the supplementary provisions (附則) of Act No. 28 of 2012, the final aid for the old-old referred to in Article 119, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, against which the provisional aid for the old-old (概算後期高齢者支援金) for fiscal 2010 is compared: the difference adjusts the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012 (Article 3, paragraphs (1) and (3)).
高齢者の医療の確保に関する法律第百十九条第一項の確定後期高齢者支援金
仮定前年度課税標準額等
For specified farmland in an urbanization promotion area (特定市街化区域農地) or its comparable land (類似土地), the amount that would have been its prior-year tax base (前年度課税標準額) or comparable tax base (比準課税標準額) of city planning tax (都市計画税) for each of fiscal 1997 to 1999, as defined in Article 17, items 4 and 5 of the supplementary provisions (附則) of the Local Tax Act as it stood before the 2000 amendment, had it been, on each assessment date (賦課期日) from the year its urbanization promotion area was set (市街化区域設定年度), farmland under the main clause and not the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則), or of that Article of the Local Tax Act as it stood before the 1993 amendment as kept in force by Act No. 4 of 1993; where the actual tax base was lower, that actual amount.
当該特定市街化区域農地又は当該特定市街化区域農地の類似土地が附則第十九条の三第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度（以下本項において「市街化区域設定年度」という。）から当該各年度の前年度（市街化区域設定年度から起算して三年度…
In Article 7 of the supplementary provisions (附則) of Act No. 9 of 1977, the deferred amount for inclusion in gross revenue (総収入金額算入猶予額) less what had been, or was to be, included in gross revenue under paragraph (3) by 31 December of the year and what had been included under paragraph (1) by 31 December of the year before; one third of the deferred amount, but no more than this remainder, is added to the gross revenue of business income for each of 1977 to 1979.
総収入金額算入猶予額から同日までに第三項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三…
In the supplementary provisions (附則) of Act No. 15 of 1979, the reserve amount deferred from inclusion in gross profit (益金算入猶予準備金額) less what had been included in gross profit, or become due to be, under paragraph (3) by the end of the business year concerned, and less what was included under paragraph (1) in business years ended before then.
益金算入猶予準備金額から同日までに第三項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度…
The cost of purchasing specified over-the-counter medicines, etc. referred to in Article 41-17, paragraph 1 of the Act on Special Measures Concerning Taxation, for over-the-counter medicines, etc. (一般用医薬品等) that are especially good substitutes for the drugs given as medical care benefits under the medical insurance laws, which an income levy (所得割) taxpayer who took steps to maintain health and prevent disease of a kind a Cabinet Order (政令) sets may choose to deduct in place of medical expenses.
租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費
特定期間における課税売上高
In Articles 36 and 48 of the supplementary provisions (附則) of Act No. 9 of 2015, taxable sales in the specified period (特定期間) as referred to in Article 9-2, paragraph (1) of the Consumption Tax Act as amended by that Act (新消費税法); for an exempt business operator they are worked out as if that amended Act had applied from the first day of the specified period.
新消費税法第九条の二第一項に規定する特定期間における課税売上高
In Article 14, paragraphs (1) to (3) of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer whose fiscal 2002 estimated participant adjustment rate (概算加入者調整率) under Article 55, paragraph (2) of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it exceeds one, and whose special pre-adjustment estimated medical expense contribution equivalent (特別調整前概算医療費拠出金相当額), less the amount in (1) — 70 percent of its fiscal 2002 estimated elderly medical expenses (老人医療費見込額) under Article 55, paragraph (1), item (i) of that former law — exceeds the amount in (2): that contribution equivalent plus the estimated fiscal 2002 cost of its benefits (保険者の給付に要する費用) for medical benefits under the medical insurance Acts (医療保険各法) of kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, multiplied by the special adjustment base rate (特別調整基準率).
平成十四年度における旧老健法第五十五条第二項に規定する概算加入者調整率が一を超える保険者のうち、特別調整前概算医療費拠出金相当額（平成十四年度に…
施行日以後老人医療費見込額
In Article 14 of the supplementary provisions (附則) of Act No. 102 of 2002, the estimated cost, worked out as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, of the medical care and payments of dietary treatment expenses for inpatients (入院時食事療養費) and specified medical expenses (特定療養費), including payments of medical expenses, and of payments of home-visit nursing expenses for the elderly (老人訪問看護療養費), transport expenses (移送費) and high-cost medical expenses (高額医療費), that municipalities (市町村) pay in fiscal 2002 for an insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) — as defined in Article 25, paragraph (1) of the law on health services for the elderly (老人保健法) as amended by Article 3 of that Act, including those treated as 75 or over under Article 9 of those supplementary provisions — for care given on or after 1 October 2002, when that Act came into effect.
市町村が平成十四年度において支弁する一の保険者に係る新老健法第二十五条第一項に規定する七十五歳以上の加入者等（附則第九条の規定により七十五歳以上の者とみなされる者であって加入者…
退職被保険者等概算調整対象基準額相当額
In the supplementary provisions (附則) of Act No. 28 of 2012, the provisional adjustment base amount (概算調整対象基準額) under Article 34, paragraph (1), item (iii) of the Act on Assurance of Medical Care for Elderly People, multiplied by the affiliation ratio of retired insured persons, etc. (退職被保険者等所属割合) as provided in Article 7, paragraph (1), item (ii) of the supplementary provisions of this Act as amended by that Act; it is used in working out the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012.
高齢者の医療の確保に関する法律第三十四条第一項第三号の概算調整対象基準額に退職被保険者等所属割合（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をいう。以下同じ。）を乗じて得た額
Destruction of a house as defined in Article 11-6, paragraph 4 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, including damage that ordinary repairs cannot restore.
震災特例法第十一条の六第四項に規定する滅失
In Article 5-2, paragraph (1) of the supplementary provisions (附則), a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設) designated by the prefectural governor, as provided in Article 48, paragraph (1), item (i) of the Long-Term Care Insurance Act.
介護保険法第四十八条第一項第一号に規定する指定介護老人福祉施設
相続人
An heir as defined in Article 11-6, paragraph 2 of the Earthquake Special Provisions Act (震災特例法, Act No. 29 of 2011): an heir, including a universal legatee (包括受遺者), of a person who could no longer live in their home because of an order setting up a restricted area (警戒区域設定指示等), limited to one who lived in that home just before then.
震災特例法第十一条の六第二項に規定する相続人
In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, wholesale business as referred to in Article 38, paragraph (2) of those provisions, whose purchases a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a set ratio from 1 October 2019.
前条第二項に規定する卸売業
In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, retail business as referred to in Article 38, paragraph (2) of those provisions, whose purchases a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a set ratio from 1 October 2019.
同条第二項に規定する小売業
土地等
Land or rights over land, as referred to in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation.
租税特別措置法第三十四条第一項に規定する土地等
The quantity-based portion (従量割) of tobacco consumption tax as defined in Article 2, paragraph (1), item (iv) of the tobacco consumption tax law (Act No. 72 of 1984), in the transitional rule of the supplementary provisions (附則) of Act No. 13 of 1986 for manufactured tobacco removed from the factory before 1 May 1986.
同法第二条第一項第四号に規定する従量割