Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
企業型年金加入者であった者
In Article 49-2 of the supplementary provisions (附則) of Act No. 63 of 2013 and the provisions after it, a person who was a participant in a corporate-type pension plan (企業型年金) and still has individual assets in it, other than a person who only directs their investment (企業型年金運用指図者), as Article 54-5, paragraph (1) of the Defined Contribution Pension Act provides — whose assets, once transferred to the surviving Pension Fund Association (存続連合会), fund the old-age or survivors' benefits it pays to that person or their survivors.
証券投資信託に係る配当所得
Dividend income from distributions of profit of securities investment trusts (証券投資信託) other than specified stock investment trusts (特定株式投資信託), leaving out distributions of profit from general foreign-currency-denominated securities investment trusts, etc. (一般外貨建等証券投資信託).
In Article 5-9, paragraph 1 of the supplementary provisions (附則), for fiscal 2024 only, the individual municipal inhabitant tax (市町村民税) collected by ordinary collection (普通徴収) under Article 319, other than what is collected under Article 321-7-2, paragraph 3 and Article 328-13.
In the supplementary provisions (附則) of Act No. 13 of 2009, the specified gifted shares, etc. of a family company (特定受贈同族会社株式等) that an heir, etc. of specified business assets (特定事業用資産相続人等) of a donor who died on or after 1 October 2008 chooses, in the way a Cabinet Order (政令) sets, to have treated as unlisted shares, etc. (非上場株式等) inherited or bequeathed from the donor, so that Article 70-7-2 as amended by that Act applies to them where the requirements of that paragraph are met.
The part of the fixed asset valuation standards (固定資産評価基準) under Article 388, paragraph 1 that concerns idle farmland subject to a recommendation (勧告遊休農地).
In Article 13, paragraphs (3) and (4) of the supplementary provisions (附則), an employees' old-age pension for mine workers and mariners (坑内員・船員の老齢厚生年金) worked out as though Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013, as Article 9-4, paragraph (3) or (5) of those supplementary provisions applies it, did not apply.
確定給付企業年金脱退一時金相当額
In Articles 40 and 46 of the supplementary provisions (附則) of Act No. 63 of 2013, an amount equal to a lump-sum withdrawal payment (脱退一時金) under Article 29, paragraph (1), item (ii) of the Defined-Benefit Corporate Pension Act as amended by Act No. 63 of 2013, which is moved to the surviving Pension Fund Association (存続連合会) under Article 46, paragraph (2) of those supplementary provisions so that the Association pays benefits to the early leaver.
変更後地域密着型介護老人福祉施設
In Article 5-2 of the supplementary provisions (附則), a designated facility covered by public aid providing long-term care to the elderly (指定介護老人福祉施設) that, by reducing its admission capacity, has become a community-based facility of that kind (地域密着型介護老人福祉施設) under Article 8, paragraph (22) of the Long-Term Care Insurance Act — a special nursing home for the elderly with 29 or fewer places — limited to one whose place of business for its residents' daily-life care (地域密着型介護老人福祉施設入所者生活介護) is designated under the main clause of Article 42-2, paragraph (1) of that Act.
In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 17 of 1996, the amount of capital gain (譲渡利益金額) under Article 63, paragraph (1) of this Act as amended by that Act from a transfer, etc. of land held for a short period (土地の譲渡等) a corporation made on or after 1 January 1996 (other than one to which Article 63-2, paragraph (1) applies), including amounts counted as gross profit under Article 62-3, paragraph (9) as applied by Article 63, paragraph (4) for that transfer.
In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 17 of 1996, the amount of capital gain (譲渡利益金額) under Article 63, paragraph (1) of this Act as it stood before that Act from a transfer, etc. of land held for a short period (土地の譲渡等) a corporation made before 1 January 1996 (other than one to which Article 63-2, paragraph (1) of the former Act applies), including amounts counted as gross profit under Article 62-3, paragraph (9) as applied by Article 63, paragraph (4) for that transfer.
In Article 15, paragraph (3) of the supplementary provisions (附則) of Act No. 17 of 1996, the amount of capital gain (譲渡利益金額) under Article 63-2, paragraph (1) of this Act as amended by that Act from a transfer, etc. of land held for a super-short period (土地の譲渡等) a corporation made on or after 1 January 1996, including amounts counted as gross profit under Article 62-3, paragraph (9) as applied by Article 63-2, paragraph (4) for that transfer.
変更後地域密着型介護老人福祉施設
In Article 13-3 of the supplementary provisions (附則), a designated facility covered by public aid providing long-term care to the elderly (指定介護老人福祉施設) that, by reducing its admission capacity, has become a community-based facility for the elderly covered by public aid requiring long-term care (地域密着型介護老人福祉施設) under Article 8, paragraph (22) of the Long-Term Care Insurance Act — a special nursing home for the elderly (特別養護老人ホーム) with 29 or fewer places — limited to one designated under the main clause of Article 42-2, paragraph (1) of that Act for a place of business giving daily-life care to its residents (地域密着型介護老人福祉施設入所者生活介護).
An illness or injury, together with any illness it causes.
家屋
In Article 5, paragraph 5 of the supplementary provisions (附則) of Act No. 15 of 1981, a house (家屋) other than a dwelling (住宅).
寡夫
A widower as Article 2, paragraph (1), item (xxxi) of this Act defined him before the 2020 amending law (Act No. 8 of 2020) put single parents (ひとり親) in that item instead; the old deduction in Article 81 goes on applying to some of the men who lose it.
In the supplementary provisions (附則) of Ministry of Finance Order No. 6 of 2019, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), as read under Article 6, paragraph (1) of that Act's supplementary provisions.
In paragraphs (3) and (4) of the supplementary provisions (附則) of Act No. 15 of 1975, the Inheritance Tax Act as it stood before that Act amended it and as it stood before the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) amended it, taken together.
In Article 12, paragraph (2) and Article 13, paragraph (2) of the supplementary provisions (附則) of Act No. 104 of 2004, the adjustment rate as defined in Article 27-4, paragraph (2), item (i) of this Act as amended by Article 1 of that Act — a rate used under Articles 27-4 and 27-5 in revising the revision rate (改定率).
学生等
High school students (Article 50 of the School Education Act), university students (Article 83 of that Act) and other pupils or students of a kind a Cabinet Order (政令) specifies (Article 90, paragraph (1)).
The date on which a management agreement (管理協定) under Article 60, paragraph 1 of the Act on Development of Areas Resilient to Tsunami Disasters, setting out the evacuation parts of a building under the agreement (協定避難用部分), was concluded.