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Terms

application for payment postponement

納付猶予申請(のうふゆうよしんせい)

An application by a category 1 insured person (第一号被保険者) or former one under the special premium exemption rules for younger people — Article 19, paragraph (2) of the supplementary provisions (附則) of Act No. 104 of 2004 or Article 14, paragraph (1) of those of Act No. 64 of 2014 — to be excused from premiums for months the Minister of Health, Labour and Welfare specifies; a designated full exemption application handler (指定全額免除申請事務取扱者) can make it on their behalf.

burden ceiling ratio

負担上限割合(ふたんじょうげんわりあい)

A ratio of 110% or more that a municipality sets by ordinance (条例) for each of residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), by which the previous year's tax base is multiplied to cap the year's fixed assets tax (固定資産税) or city planning tax (都市計画税) on residential land, etc. (住宅用地等).

the October 2020 New Act

二年十月新法(にねんじゅうがつしんぽう)

The Local Tax Act as amended by the provisions listed in Article 1, item 8 of the supplementary provisions (附則) of Act No. 3 of 2018, which come into effect on 1 October 2020.

assets eligible for the special measure

特例対象資産(とくれいたいしょうしさん)

The assets eligible for the special measure as defined in Article 64 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 1 of Act No. 7 of 2021: houses, machinery and equipment, tools, furniture and fixtures, building fixtures (other than those that work as one with a house, unless Article 343, paragraph 10 deems them assets other than houses) and structures used in business that are advanced equipment (先端設備等), acquired unused by a small and medium-sized business operator, etc. (中小事業者等) from 1 April 2021 to 31 March 2023 under a certified advanced equipment introduction plan (認定先端設備等導入計画).

person who has not notified the individual number

番号未告知者(ばんごうみこくちしゃ)

In Article 87, paragraphs (3) and (4) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, a person receiving interest or similar income on bearer bonds or similar securities under Article 51, paragraph (3) or Article 52, paragraph (2) of those supplementary provisions who has not given notice of his or her individual number under them.

city planning decision

都市計画決定(としけいかくけってい)

In the supplementary provisions (附則) of Act No. 4 of 2017, a decision made under the City Planning Act (Act No. 100 of 1968); the amended rules on transfers of land in a disaster-stricken urban area reconstruction promotion zone (被災市街地復興推進地域) apply where the city plan setting that zone was decided on or after 1 January 2017.

Employees' Pension Special Provisions Act

厚生年金特例法(こうせいねんきんとくれいほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, for the Act on Special Provisions for Insurance Benefit and Insurance Premium Payment in Relation to Employee's Pension Insurance (Act No. 131 of 2007).

Employees' Pension Special Provisions Act

厚生年金特例法(こうせいねんきんとくれいほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, for the Act on Special Provisions for Insurance Benefit and Insurance Premium Payment in Relation to Employee's Pension Insurance (Act No. 131 of 2007).

Employees' Pension Special Provisions Act

厚生年金特例法(こうせいねんきんとくれいほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, for the Act on Special Provisions for Insurance Benefit and Insurance Premium Payment in Relation to Employee's Pension Insurance (Act No. 131 of 2007).

item (v) New Medical Care Act

第五号新医療法(だいごごうしんいりょうほう)

In Article 2, paragraph (2) of the supplementary provisions (附則) of Act No. 83 of 2014, the Medical Care Act as amended by the provisions of Article 4 of that Act listed in Article 1, item (v) of those supplementary provisions, which came into effect on 1 October 2015.

former employees' pension fund

旧厚生年金基金(きゅうこうせいねんきんききん)

An employees' pension fund (厚生年金基金) set up under the Employees' Pension Insurance Act as it stood before Article 1 of Act No. 63 of 2013 amended it, as Article 3, item (x) of the supplementary provisions (附則) of that Act defines it.

Employees' Pension Special Provisions Act

厚生年金特例法(こうせいねんきんとくれいほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, for the Act on Special Provisions for Insurance Benefit and Insurance Premium Payment in Relation to Employee's Pension Insurance (Act No. 131 of 2007).

Employees' Pension Special Provisions Act

厚生年金特例法(こうせいねんきんとくれいほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, for the Act on Special Provisions for Insurance Benefit and Insurance Premium Payment in Relation to Employee's Pension Insurance (Act No. 131 of 2007).

former asset-building savings

旧財産形成貯蓄(きゅうざいさんけいせいちょちく)

In Article 4 of the supplementary provisions (附則) of Act No. 17 of 1974, asset-building savings (財産形成貯蓄) under Article 4-2, paragraph (1) of this Act as amended by that Act that a worker deposited, entrusted or bought at a financial institution's office between 1 December 1973 and the day before that Act came into effect, other than those covered by the paragraph before.

2023 Amendment Act

令和五年改正法(れいわごねんかいせいほう)

In Article 58, paragraphs (7) to (10) of the supplementary provisions (附則) of Act No. 3 of 2023, short name for that Act, the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023).

provisional L-MVL as referred to in the Former Act

旧法大型仮免許(きゅうほうおおがたかりめんきょ)

The provisional large motor vehicle license (大型自動車仮免許) of Article 84, paragraph (5) of the Road Traffic Act as it stood before Article 4 of Act No. 90 of 2004 amended it, which Article 6, paragraph (1) of that Act's supplementary provisions (附則) deems to be a provisional large motor vehicle license (大型仮免許) under the new wording.

bed conversion support payment, etc.

病床転換支援金等(びょうしょうてんかんしえんきんとう)

The bed conversion support payment, etc. (病床転換支援金等) provided for in Article 7, paragraph (1) of the supplementary provisions (附則) of the Act on Assurance of Medical Care for Elderly People, which Article 4-2 of the supplementary provisions (附則) of this Act adds, until the date a Cabinet Order (政令) sets under Article 2 of that Act's supplementary provisions, to the payments listed beside the aid for the old-old, etc. (後期高齢者支援金等) in several provisions of this Act.

adjusted value added

調整後付加価値額(ちょうせいごふかかちがく)

A corporation's added value (付加価値額) as defined in Article 72-12, item 1(a) of the Local Tax Act as amended by Act No. 2 of 2015, for a business year beginning between the day that Act comes into effect and 31 March 2016, scaled up to a twelve-month amount where the business year is shorter than a year; Article 8 of that Act's supplementary provisions (附則) gives corporations whose amount is 3 billion yen or less, among others, a deduction from their enterprise tax (事業税).

Item 5 New Local Tax Act

第五号新地方税法(だいごごうしんちほうぜいほう)

The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 47 of 2015.

New Order for Enforcement of the Income Tax Act

新所得税法施行令(しんしょとくぜいほうしこうれい)

In Article 15 of the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) as amended by Article 5 of the Cabinet Order (政令) those supplementary provisions call 改正令 (the Amending Order).