Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
平成十五年改正法
Short name for the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003).
平成十八年改正法
Short name for the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006).
Short name for the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018).
昭和六十一年改正法
In the wording Article 5, paragraph 6 of the supplementary provisions (附則) of Act No. 14 of 1986 gives Article 74-4, paragraph 3 of the Local Tax Act, short name, for the section (節) of the Local Tax Act that Article belongs to, for Act No. 14 of 1986 itself, which amended the Local Tax Act and the law on grants and payments to municipalities where national assets are located (国有資産等所在市町村交付金及び納付金に関する法律).
Short name for the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2010).
A consolidated parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax as the taxpayer for itself and the other domestic corporations it wholly controls.
法人税法第二条第十二号の六の七に規定する連結親法人
A certified medical care corporation as defined in Article 10-4, paragraph (1) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws to establish a system for providing good-quality medical care (Act No. 84 of 2006).
良質な医療を提供する体制の確立を図るための医療法等の一部を改正する法律（平成十八年法律第八十四号。以下この条、第七十条の七の十二及び第七十条の七の十四において「平…
An equity interest (持分) as referred to in Article 10-3, paragraph (3), item (ii) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws (Act No. 84 of 2006), as used in Articles 70-7-9 to 70-7-14.
平成十八年医療法等改正法附則第十条の三第三項第二号に規定する持分
A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: another domestic corporation (内国法人) that, with the domestic corporation that wholly controls it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax with that corporation as the taxpayer.
法人税法第二条第十二号の七に規定する連結子法人
A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.
改正法附則第十三条第一項に規定する予定中長期在留者
A consolidated business year as defined in Article 15-2 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: for a corporation in a consolidated group, the period from the start to the end of the business year of its consolidated parent corporation (連結親法人), with other periods for a subsidiary that leaves or joins the group partway through.
法人税法第十五条の二に規定する連結事業年度
A certified transition plan as defined in Article 10-4, paragraph (2) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws to establish a system for providing good-quality medical care (Act No. 84 of 2006).
平成十八年医療法等改正法附則第十条の四第二項に規定する認定移行計画
Consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the income of a consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).
法人税法第二条第十八号の四に規定する連結所得
The deadline for the transition stated in a certified transition plan (認定移行計画) under Article 10-3, paragraph (2) of the supplementary provisions of the 2006 Act amending the Medical Care Act and other Acts (平成十八年医療法等改正法, Act No. 84 of 2006).
平成十八年医療法等改正法附則第十条の三第二項の規定により認定移行計画に記載された移行の期限
A fund-contribution type medical care corporation (医療法人) as referred to in Article 10-3, paragraph (2), item (i)(c) of the supplementary provisions (附則) of the 2006 Act amending the Medical Care Act and other laws (Act No. 84 of 2006).
平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金拠出型医療法人
A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.
法人税法第二条第十二号の七の七に規定する連結完全支配関係
As paragraph (12) defines: an acquisition, etc. of a home (住宅の取得等) whose price or cost includes consumption tax charged at the rate set by Article 3 of Act No. 68 of 2012, the 2012 reform of the tax system to secure stable funding for social security, together with the local consumption tax charged on it.
前項に規定する特別特定取得
The approval by the Minister of Health, Labour and Welfare under Article 10-3, paragraph (1) of the supplementary provisions (附則) of the 2006 amendment of the Medical Care Act and other laws (平成十八年医療法等改正法, Act No. 84 of 2006).
平成十八年医療法等改正法附則第十条の三第一項の規定による厚生労働大臣の認定
An acquisition, building or improvement of a home on which the consumption tax and local consumption tax included in the price or cost were charged at the consumption tax rate as amended by Article 2 or 3 of Act No. 68 of 2012, as Article 41(5) defines it.
第五項に規定する特定取得
A new medical care corporation as referred to in Article 10-2 of the supplementary provisions (附則) of the 2006 Act this law calls 平成十八年医療法等改正法 (the 2006 medical care amendment Act), into which a certified medical care corporation (認定医療法人) transitions.
平成十八年医療法等改正法附則第十条の二に規定する新医療法人