Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 7, paragraph (2) of the supplementary provisions (附則), an investor protection fund's (基金) claims for burden charges (負担金) under Article 79-28, paragraph (4) or Article 79-64, paragraph (1) that remain unpaid, which are assigned, with its borrowings and its reserve, to the liquidation account (清算勘定).
第七十九条の二十八第四項又は第七十九条の六十四第一項の規定による負担金について未納のものがある場合におけるその負担金に係る債権
In Article 2, paragraph (2) of the supplementary provisions (附則) of Act No. 31 of 2026, a pharmaceutical requiring guidance as defined in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices: a medicine with no marked effect on the body, meant to be chosen by its user on information from a pharmacist or other professional, that the Minister of Health, Labour and Welfare, after hearing the Pharmaceutical Affairs Council (薬事審議会), designates — from among recently approved medicines, poisonous and powerful drugs (毒薬, 劇薬) and others — as needing a pharmacist to give information and guidance face to face or by a similar method.
医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品
A failed credit cooperative as defined in Article 7, paragraph 1 of the supplementary provisions of the former law (旧法) that Act No. 4 of 1998 refers to; the former Article 10, paragraph 7 of the supplementary provisions of the Local Tax Act still governs the real property acquisition tax (不動産取得税) on real property an agreement bank (協定銀行) acquires by taking over its business through mediation by the Minister of Finance, or by buying its assets on commission from the organization (機構) named in Article 8, paragraph 1, item 2 of the supplementary provisions of that former law.
旧法附則第七条第一項に規定する破綻信用組合
利子割交付金
The grant (交付金) a prefecture makes to municipalities out of the prefectural inhabitant tax (道府県民税) levied on the interest, etc. (利子等) listed in Article 23, paragraph 1, item 14 that is to be paid, as Article 3, paragraph 1 of the supplementary provisions (附則) of Act No. 3 of 2018 uses the term.
支払を受けるべき地方税法第二十三条第一項第十四号に掲げる利子等の額により課する道府県民税に係る交付金
配当割交付金
A grant to municipalities from the prefectural inhabitant tax (道府県民税) levied on the specified dividends, etc. (特定配当等) listed in Article 23, paragraph 1, item 15 of the Local Tax Act.
支払を受けるべき地方税法第二十三条第一項第十五号に掲げる特定配当等の額により課する道府県民税に係る交付金
個別所得金額
The individual income amount (個別所得金額) of a consolidated corporation as defined in Article 81-18, paragraph 1 of the Corporation Tax Act, by the rules of whose calculation the income of a corporation's specified gas supply business (特定ガス供給業) is reckoned for enterprise tax (事業税) under Article 6, paragraph 9 of the supplementary provisions (附則) of Act No. 3 of 2018.
法人税法第八十一条の十八第一項に規定する個別所得金額
控除上限割合
10 percent multiplied by the total months of the elapsed years or special target business years that are target elapsed years (対象経過年度) under paragraph (2), divided by the months of the consolidated business year of the consolidated parent or subsidiary that is the special consolidated business year (特例連結事業年度) — the quotient rounded down to two decimal places — in Article 112 of the supplementary provisions (附則) of Act No. 10 of 2014.
百分の十に第二項に規定する対象経過年度である各経過年度又は特例対象事業年度の月数の合計数を当該特例連結事業年度である…
In Article 25 of the supplementary provisions (附則) of Act No. 87 of 1992, a majority of the equity investment as defined in Article 43-2, paragraph (1) of this Act under its former title (証券取引法), as amended by that Act; a securities company (証券会社) that held one in a foreign bank, etc. (外国銀行等) when that Act came into effect had to notify the Minister of Finance (大蔵大臣) within three months.
新証券取引法第四十三条の二第一項に規定する過半数の出資
保有基準割合
In the supplementary provisions (附則) of Act No. 65 of 2006, the threshold holding ratio as defined in Article 103-2, paragraph (1) of this Act as Act No. 65 of 2006 amended it.
新金融商品取引法第百三条の二第一項に規定する保有基準割合
旧有価証券等
In Article 122, paragraph (2) of the supplementary provisions (附則) of Act No. 65 of 2006, the securities, etc. as provided in Article 110, paragraph (3) of this Act as it stood before Article 3 of that Act amended it, listed with approval under that paragraph for securities futures, securities index futures or securities options trading.
同項に規定する有価証券等
In Article 2, paragraph (2) of the supplementary provisions (附則) of Act No. 31 of 2026, a pharmaceutical requiring guidance as defined in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices: a medicine with no marked effect on the body, meant to be chosen by its user on information from a pharmacist or other professional, that the Minister of Health, Labour and Welfare, after hearing the Pharmaceutical Affairs Council (薬事審議会), designates — from among recently approved medicines, poisonous and powerful drugs (毒薬, 劇薬) and others — as needing a pharmacist to give information and guidance face to face or by a similar method.
医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品
外国人登録原票
The alien registration record, provided for in Article 4, paragraph (1) of the Alien Registration Act (Act No. 125 of 1952), that each municipality held.
外国人登録法（昭和二十七年法律第百二十五号）第四条第一項に規定する外国人登録原票
In Article 8-2 of the supplementary provisions (附則) to Act No. 63 of 2025, a specified entrusted business operator as defined in Article 2, paragraph (1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (Act No. 25 of 2023): a business receiving a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation with no officers other than a single representative and no employees.
特定受託事業者に係る取引の適正化等に関する法律（令和五年法律第二十五号）第二条第一項に規定する特定受託事業者
In Article 23, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio in Article 100, paragraph (3) of the National Public Officers Mutual Aid Association Act as it stood before that Act, as set in the articles of the Federation of National Public Service Personnel Mutual Aid Associations (国家公務員共済組合連合会); twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category II EPI insured time.
改正前国共済法第百条第三項の規定により国家公務員共済組合連合会の定款で定める同項に規定する割合
In Article 23, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio worked out, as a Cabinet Order (政令) provides, from the ratios of contributions to salary and to end-of-term allowances (期末手当等) for long-term benefits that the articles of the Pension Fund Association for Local Government Officials (地方公務員共済組合連合会) set under Article 114, paragraph (3) of the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act; twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category III EPI insured time.
改正前地共済法第百十四条第三項の規定により地方公務員共済組合連合会の定款で定める同項に規定する長期給付に係る組合員の給料と掛金との割合及び期末手当等と掛金との割合に基づき政令で定めると…
In Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2023, retired insured persons (退職被保険者) and their dependants (被扶養者) as Article 7, paragraph (1) of the supplementary provisions of this Act defined them before Article 4 of that Act amended it: under Article 6 of those supplementary provisions, insured persons not yet past the month in which they turn 65 who can receive an old-age or retirement pension after a qualifying period of pension coverage, with further conditions, and the family members, also insured and not past that month, in their household whom they mainly support.
第四条の規定による改正前の国民健康保険法（次項から第五項までにおいて「第四条改正前国保法」という。）附則第七条第一項に規定する退職被保険者等
A specified electricity transmission and distribution business as defined in Article 2, paragraph 1, item 12 of the Electricity Business Act; in the enterprise tax (事業税) rule of Article 9, paragraph 7 of the supplementary provisions (附則), it is one of the network businesses taxed on revenue to whose lines an electricity supplier that also generates power may connect its own facilities, paying wheeling charges (託送供給に係る料金).
同項第十二号に規定する特定送配電事業
In Article 8-2 of the supplementary provisions (附則) of Act No. 63 of 2025, a specified entrusted business operator as defined in Article 2, paragraph (1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (Act No. 25 of 2023): a business on the receiving end of a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation with no officers other than a single representative and no employees.
特定受託事業者に係る取引の適正化等に関する法律（令和五年法律第二十五号）第二条第一項に規定する特定受託事業者
In Article 24 of the supplementary provisions (附則) of Act No. 79 of 2002, assets subject to fair valuation, etc. (時価評価資産等) as defined in Article 4-3, paragraph (9), item (i) of the Corporation Tax Act as amended by Article 1 of that Act, held at the end of the business year before the first consolidated parent business year (最初連結親法人事業年度).
新法人税法第四条の三第九項第一号に規定する時価評価資産等
In Article 48, paragraph (4) of the supplementary provisions (附則) of Act No. 6 of 2010, a specially related person (特殊関係者), as defined in Article 6, paragraph (4) of this Act as amended by Article 18 of that Act, of the issuer of designated private-sector foreign bonds (指定民間国外債), used where the old Article 6 is kept in effect for interest on such bonds issued between that Act's effective date and 31 March 2012.
所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第六条第四項に規定する特殊関係者