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銀行持株会社に係る信用供与等限度額
In Article 102, paragraph (3) of the supplementary provisions (附則) of Act No. 107 of 1998, the maximum amount of credit and contribution by a bank holding company as defined in Article 52-6, paragraph (1) of the Banking Act as amended by Article 10 of that Act.
同条第一項に規定する銀行持株会社に係る信用供与等限度額
In Article 73, paragraph (5) of the supplementary provisions (附則) of Act No. 101 of 2001, a pension insurance benefit under the Employees' Pension Insurance Act as it stood before Article 3 of Act No. 34 of 1985 amended it, as Article 56, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 describes it — including one paid under that former Act's provisions kept in force by Article 63, paragraph (1) of those supplementary provisions, and one the government is to pay under Article 87, paragraph (2) of them.
同条第一項に規定する旧厚生年金保険法による年金たる保険給付
被用者保険等保険者に係る補正前概算納付金総額
In Article 14 of the supplementary provisions (附則), the amount Article 12, paragraph (7) of them defines: the prospective total of all municipalities' amounts subject to medical insurance payment (医療保険納付対象額) and the like amounts for comprehensive long-term care prevention and daily life support projects, divided by the prospective number of secondary insured persons (第二号被保険者) of all medical insurers (医療保険者) and multiplied by that of all insurers of employee insurance, etc. (被用者保険等保険者), each number as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it.
附則第十二条第七項に規定する被用者保険等保険者に係る補正前概算納付金総額
被用者保険等保険者に係る補正前確定納付金総額
In Article 15 of the supplementary provisions (附則), the amount Article 13, paragraph (7) of them defines: the total of all municipalities' amounts subject to medical insurance payment (医療保険納付対象額) and the like amounts for comprehensive long-term care prevention and daily life support projects, divided by the number of secondary insured persons (第二号被保険者) of all medical insurers (医療保険者) and multiplied by that of all insurers of employee insurance, etc. (被用者保険等保険者), each number as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it.
附則第十三条第七項に規定する被用者保険等保険者に係る補正前確定納付金総額
In Article 60, paragraphs (2) and (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, a person paying interest or dividends who must file the statement (調書) under Article 82, paragraph (1) or Article 83, paragraph (1) of the Regulation for Enforcement of the Income Tax Act.
所得税法施行規則第八十二条第一項(利子等の支払調書)又は第八十三条第一項(配当等の支払調書)に規定する支払をする者
長期信用銀行持株会社
In Article 8, paragraph (1) and Article 9, paragraph (3) of the supplementary provisions (附則) of the Act Partially Amending the Banking Act, etc. (Act No. 106 of 2005), a long-term credit bank holding company as defined in Article 16-4, paragraph (1) of the Long Term Credit Bank Act as amended by Article 2 of that Act.
新長期信用銀行法第十六条の四第一項に規定する長期信用銀行持株会社
In Article 115-3 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), consolidated income as defined in Article 2(2)(xxii) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it, which adopted Article 2(xviii)-4 of the Corporation Tax Act: the income of the consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).
四年旧措置法第二条第二項第二十二号に規定する連結所得
農地
Rice paddies (田) and upland fields (畑), other than those for which permission under Article 4, paragraph 1 or Article 5, paragraph 1 of the Cropland Act has been given, and those a Cabinet Order (政令) specifies among paddies and fields whose conversion to other uses needs no such permission.
田又は畑をいう。ただし、農地法第四条第一項又は第五条第一項の規定により許可を受けた田若しくは畑又は田若しくは畑のうち田及び畑以外のものにすることについて同法第…
清酒
Sake (清酒) as defined in Article 3, item (vii) of the Liquor Tax Act (Act No. 6 of 1953), in this paragraph of the supplementary provisions (附則) of Act No. 3 of 2023.
酒税法(昭和二十八年法律第六号)第三条第七号に規定する清酒
The directors, accounting advisors, company auditors, executive officers and financial auditors to whom Article 423, paragraph (1) applied as it stood before Act No. 70 of 2019 amended it, whose liability a stock company had insured before that Act came into effect, so that Article 430-3 does not apply to that insurance.
旧法第四百二十三条第一項に規定する役員等
In Article 4 of the supplementary provisions (附則) of Act No. 31 of 1990, as used for the fiscal 1990 national contribution under Article 70, the ratio obtained by dividing the total, for all municipalities (市町村), of the sum referred to in item (i) of Article 70, paragraph (1) as amended by that Act by the total, for all municipalities, of the cost of medical treatment benefits (療養の給付) for general insured persons (一般被保険者) and the costs calculated for the treatment for which specified medical expenses (特定療養費) and medical expenses (療養費) were paid.
すべての市町村の前号に規定する合算額(次項の規定の適用がある場合にあつては、同項の規定を適用して算定した額)の合算額をすべての市町村の一般被保険者に係る療養の給付に要する費用の額並…
診療所
A clinic as defined in Article 1-5, paragraph 2 of the Medical Care Act: a place where a doctor or dentist practises medicine or dentistry for the public or for a particular group of many people and which either has no facilities for admitting inpatients (and is not a facility for receiving online medical consultations (オンライン診療受診施設)) or has facilities for 19 or fewer.
医療法第一条の五第二項に規定する診療所
Interest and similar income (利子等) as defined in Article 23, paragraph 1 of the Income Tax Act: interest on bonds and savings deposits, and distributions of profit from jointly operated trusts, bond investment trusts and publicly offered bond-based investment trusts.
所得税法第二十三条第一項に規定する利子等
Dividends and similar income as defined in Article 24, paragraph 1 of the Income Tax Act: dividends of surplus (剰余金の配当), dividends of profits (利益の配当), distributions of surplus (剰余金の分配), distributions of money by investment corporations (金銭の分配), interest on foundation funds (基金利息), and distributions of profit from investment trusts other than certain bond-type ones and from specified beneficiary certificate-issuing trusts, each with the exclusions that paragraph makes.
所得税法第二十四条第一項に規定する配当等
A discount bond as defined in the Act on Special Measures Concerning Taxation (in Article 41-12-2, paragraph (6), item (i), or in Article 41-13-2, paragraph (1), depending on the provision), in the transitional rules of the 2018 amending law (Act No. 7 of 2018) for foreign corporations that came to have a permanent establishment in Japan.
租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債
In Articles 28 and 31 of the supplementary provisions (附則) of Act No. 9 of 2015, interest, etc. as defined in Article 23, paragraph (1), item (xiv) of the Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013) amended it.
地方税法の一部を改正する法律(平成二十五年法律第三号)第二条の規定による改正前の地方税法(昭和二十五年法律第二百二十六号)第二十三条第一項第十四号に規定する利子等
In Article 21, paragraph (3) of the supplementary provisions (附則) of Act No. 7 of 2018, a discount bond as defined in Article 41-12-2, paragraph (6), item (i) of the Act on Special Measures Concerning Taxation, issued before 1 January 2019 by a foreign corporation that came to have a permanent establishment (恒久的施設) on that day.
租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債
果実酒
In Article 54 of the supplementary provisions (附則) of Act No. 3 of 2023, fruit wine as defined in Article 3, item (xiii) of the Liquor Tax Act, in the transitional liquor tax rule for sake and fruit wine shipped from a manufacturing site between that Act's coming into effect and 30 September 2023.
同法第三条第十三号に規定する果実酒
会員等
In Article 121 of the supplementary provisions (附則) of Act No. 65 of 2006, members, etc. as defined in Article 82, paragraph (1), item (iii) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法).
旧証券取引法第八十二条第一項第三号に規定する会員等
期限日
In the supplementary provisions (附則) of Act No. 58 of 2009, the end date as defined in Article 34-2, paragraph (3), item (ii) of this Act as it stood before that Act amended it.
旧金融商品取引法第三十四条の二第三項第二号に規定する期限日