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final young-old subsidy

確定前期高齢者交付金(かくていぜんきこうれいしゃこうふきん)

In the supplementary provisions (附則) of Act No. 28 of 2012, the final young-old subsidy referred to in Article 33, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, against which the provisional young-old subsidy (概算前期高齢者交付金) 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三十三条第一項の確定前期高齢者交付金

issuance, etc. of a motor vehicle inspection certificate

自動車検査証の交付等(じどうしゃけんさしょうのこうふとう)

In Article 93 of the supplementary provisions (附則) of Act No. 4 of 2017, the issuance, etc. of a motor vehicle inspection certificate as defined in Article 2, paragraph (1), item (ii) of the Motor Vehicle Tonnage Tax Act.

同法第二条第一項第二号に規定する自動車検査証の交付等

documents on financial accounting

財務計算に関する書類(ざいむけいさんにかんするしょるい)

In the supplementary provisions (附則) of Act No. 67 of 2003, from Article 33 on, documents on financial accounting as defined in Article 193-2, paragraph (2) of this Act under its former title (証券取引法), as amended by Article 31 of those supplementary provisions.

新証券取引法第百九十三条の二第二項に規定する財務計算に関する書類

notifier of specially permitted services under the former Act, etc.

旧法特例業務届出者等(きゅうほうとくれいぎょうむとどけでしゃとう)

In Article 3 and Article 5 of the supplementary provisions (附則) of Act No. 32 of 2015, a notifier of specially permitted services under the former Act (旧法特例業務届出者), or a person carrying on specially permitted investment management services (特例投資運用業務) under Article 48, paragraph (1) of the supplementary provisions of Act No. 65 of 2006 as it stood before Article 10 of the 2015 Act's supplementary provisions amended it, other than a financial instruments business operator, etc. under paragraph (4) of that Article.

…(附則第十条の規定による改正前の証券取引法等の一部を改正する法律(平成十八年法律第六十五号。以下この項において「旧平成十八年証券取引法改正法」という。)附則第四十八条第一項の規定の適用を受けて同項に規定する特例投資運用業務を行う者(同条第四項に規定する金融商品取引業者等を除く。)をいう。)

2011 net loss amount

平成二十三年純損失金額(へいせいにじゅうさんねんじゅんそんしつきんがく)

For an income levy (所得割) taxpayer who meets one of the requirements the paragraph lists and filed a blue return (青色申告書) for 2011 income tax, the net loss (純損失の金額) under Article 32, paragraph 8 that arose in 2011, which the paragraph treats separately when net losses are carried forward under Article 32 for the prefectural inhabitant tax (道府県民税).

その者の平成二十三年において生じた第三十二条第八項の純損失の金額

individually attributed amount of the consolidated credit limit

連結控除限度個別帰属額(れんけつこうじょげんどこべつきぞくがく)

In Article 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the amount defined in Article 81-15(1) of the Corporation Tax Act as it stood before that Act: the part of the corporation tax on a consolidated business year's consolidated income (連結所得) that corresponds to consolidated foreign income (連結国外所得金額), calculated and attributed to each consolidated corporation (連結法人) as a Cabinet Order (政令) sets, up to which its foreign corporation tax could be credited.

旧法人税法第八十一条の十五第一項に規定する連結控除限度個別帰属額

individually attributed consolidated excess interest amount

連結超過利子個別帰属額(れんけつちょうかりしこべつきぞくがく)

In Article 125 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the part of the consolidated excess interest amount (連結超過利子額) attributed to each consolidated corporation, computed as a Cabinet Order (政令) specifies, as Article 68-89-3(6) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it defined it.

四年旧措置法第六十八条の八十九の三第六項に規定する連結超過利子個別帰属額

Young-Old Subsidy Adjustment Amount

前期高齢者交付調整金額(ぜんきこうれいしゃこうふちょうせいきんがく)

In Article 30, paragraph (1) and Article 31, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2015, the young-old subsidy adjustment amount of Article 33, paragraphs (1) and (2) of this Act: the amount worked out for each insurer, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, taking account of the interest arising on the difference between the estimated and the fixed young-old subsidy (前期高齢者交付金) of all insurers for the fiscal year before last, and other circumstances; it goes with the difference between the estimated and fixed young-old subsidy of the municipalities (市町村) in a prefecture's area two years before in working out the prefecture's young-old subsidy for fiscal 2018 and 2019.

高齢者の医療の確保に関する法律第三十三条第一項に規定する前期高齢者交付調整金額

Young-Old Payment Adjustment Amount

前期高齢者納付調整金額(ぜんきこうれいしゃのうふちょうせいきんがく)

In Article 30, paragraph (2) and Article 31, paragraph (2) of the supplementary provisions (附則) of Act No. 31 of 2015, the young-old payment adjustment amount of Article 37, paragraphs (1) and (2) of this Act: the amount worked out for each insurer, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, taking account of the interest arising on the difference between the estimated and the fixed young-old payment (前期高齢者納付金) of all insurers for the fiscal year before last, and other circumstances; it goes with the difference between the estimated and fixed young-old payment of the municipalities (市町村) in a prefecture's area two years before in working out the prefecture's young-old payment for fiscal 2018 and 2019.

高齢者の医療の確保に関する法律第三十七条第一項に規定する前期高齢者納付調整金額

medical corporation certified before the item (ii) Effective Date

第二号施行日前認定医療法人(だいにごうしこうびまえにんていいりょうほうじん)

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, a transitional medical corporation (経過措置医療法人) under Article 10-2 of the supplementary provisions of Act No. 84 of 2006 whose transition plan (移行計画) was certified before 1 October 2017, the date the item (ii) provisions of Act No. 57 of 2017 came into effect.

第二号施行日前認定(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をいう。以下この項並びに次条第一項及び第二項において同じ。)を受けた平成十八年改正法附則第十条の二に規定する経過措置医療法人

2011 specified net loss amount

平成二十三年特定純損失金額(へいせいにじゅうさんねんとくていじゅんそんしつきんがく)

The 2011 specified net loss as Article 7, paragraph 4, item 6 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake defines it: the part, specified by a Cabinet Order (政令), of a person's net loss (純損失の金額) for 2011 that relates to the losses listed in the items of Article 70, paragraph 2 of the Income Tax Act.

震災特例法第七条第四項第六号に規定する平成二十三年特定純損失金額

individually creditable amount of the foreign country's corporate tax

個別控除対象外国法人税の額(こべつこうじょたいしょうがいこくほうじんぜいのがく)

In Article 32 of the supplementary provisions (附則) of Act No. 8 of 2020, the amount so named in Article 81-15, paragraph (1) of this Act as it stood before that Act amended it: the foreign corporation tax a consolidated corporation (連結法人) came to pay in a consolidated business year (連結事業年度), leaving out the part with a high tax burden and the other kinds that paragraph and a Cabinet Order (政令) excluded, that could be credited against the corporation tax on its consolidated income.

旧法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額

Information Provision Record Disclosure System

情報提供等記録開示システム(じょうほうていきょうとうきろくかいじしすてむ)

In Article 6(3) and (4) of the original supplementary provisions (附則) of Act No. 27 of 2013, a computer system, which the government was to set up within about a year of the Act coming into effect, linking the computers of the Minister for Internal Affairs and Communications (総務大臣) with those of people asking the Minister for disclosure (開示) of the specific personal information (特定個人情報) in the records referred to in Article 23(3), through which they make that request and the Minister sends them the notice the law then provided for.

総務大臣の使用に係る電子計算機と第二十三条第三項に規定する記録に記録された特定個人情報について総務大臣に対して第三十条第二項の規定により読み替えられた行政機関個人情報保護法第十二条の規定による開示の請求を行う者の使用に係る電…

child placed in a facility, etc. before completion of lower secondary school

中学校修了前の施設入所等児童(ちゅうがっこうしゅうりょうまえのしせつにゅうしょとうじどう)

In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a child placed in a facility, etc. before completion of lower secondary school (中学校修了前の施設入所等児童), as defined in Article 4, paragraph (1), item (iv) of this Act as amended by Article 2 of that Act.

新児童手当法第四条第一項第四号に規定する中学校修了前の施設入所等児童

taxable aggregate income and similar amount for 1966

昭和41年分の課税総所得金額等(しょうわよんじゅういちねんぶんのかぜいそうしょとくきんがくとう)

The taxable aggregate income and similar amount (課税総所得金額等) for 1966 — that year's taxable aggregate income, adjusted as Article 9, paragraph (1), item 2 of the supplementary provisions of Act No. 20 of 1967, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1967.

附則第九条第一項第二号(昭和四十二年分の予定納税基準額の計算の特例)に規定する課税総所得金額等

taxable aggregate income and similar amount for 1967

昭和42年分の課税総所得金額等(しょうわよんじゅうにねんぶんのかぜいそうしょとくきんがくとう)

The taxable aggregate income and similar amount (課税総所得金額等) for 1967 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 21 of 1968, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1968 and 1969.

附則第五条第一項第二号(昭和四十三年分及び昭和四十四年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等

taxable aggregate income and similar amount for 1968

昭和43年分の課税総所得金額等(しょうわよんじゅうさんねんぶんのかぜいそうしょとくきんがくとう)

The taxable aggregate income and similar amount (課税総所得金額等) for 1968 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 14 of 1969, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1969 and 1970.

附則第五条第一項第二号(昭和四十四年分及び昭和四十五年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等

taxable aggregate income and similar amount for 1969

昭和44年分の課税総所得金額等(しょうわよんじゅうよねんぶんのかぜいそうしょとくきんがくとう)

The taxable aggregate income and similar amount (課税総所得金額等) for 1969 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 36 of 1970, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1970 and 1971.

附則第五条第一項第二号(昭和四十五年分及び昭和四十六年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等

taxable aggregate income and similar amount for 1970

昭和45年分の課税総所得金額等(しょうわよんじゅうごねんぶんのかぜいそうしょとくきんがくとう)

The taxable aggregate income and similar amount (課税総所得金額等) for 1970 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 18 of 1971, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1971 and 1972.

附則第五条第一項第二号(昭和四十六年分及び昭和四十七年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等

taxable aggregate income and similar amount for 1971

昭和46年分の課税総所得金額等(しょうわよんじゅうろくねんぶんのかぜいそうしょとくきんがくとう)

The taxable aggregate income and similar amount (課税総所得金額等) for 1971 — that year's taxable aggregate income, adjusted as Article 4, paragraph (1), item 2 of the supplementary provisions of Act No. 113 of 1971, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1972.

附則第四条第一項第二号(昭和四十七年分の所得税に係る予定納税基準額の計算の特例)に規定する課税総所得金額等