Search

Search provisions, jump to a law or an article

Search

検索(けんさく)

Searched the Japanese text of the laws as today. Type English to search the English translations instead.

Terms

written application for the credit

適用申請書(てきようしんせいしょ)

A document stating the individual's name, address, individual number (個人番号) and other matters a Ministry of Finance Order (財務省令) sets, which an individual seeking the housing loan tax credit of Article 41, paragraph (1) or Article 41-2, paragraph (1) for a home first lived in on or after 1 January 2023 must submit to the creditor of the housing loan, etc. (住宅借入金等).

business plan document

事業計画書(じぎょうけいかくしょ)

A document setting out the plan period, targets, measures to reach them and other matters a Ministry of Finance Order (財務省令) specifies for efforts that a Cabinet Order (政令) specifies as needed for the sound development of the liquor industry, such as improving technology to strengthen the applicant's liquor manufacturing business, which must accompany an application to the district director (税務署長) for the approval under Article 87, paragraph 4, item 1.

amount of disability pension

障害年金の額(しょうがいねんきんのがく)

In Article 108, paragraph (3), the amount, calculated as a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, of the disability welfare pension (障害厚生年金) under the Employees' Pension Insurance Act that a person due injury and sickness allowance (傷病手当金) can receive for the same illness or injury, together with any disability basic pension (障害基礎年金) under the National Pension Act paid on the same grounds.

lessor of machinery or other such equipment

機械等貸与者(きかいとうたいよしゃ)

A person, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, who leases machinery or other equipment of a kind Cabinet Order (政令) specifies to a person running a business, and who must take the measures needed to prevent industrial injuries it may cause at that person's workplace.

specified shares issued at establishment

設立特定株式(せつりつとくていかぶしき)

Shares issued at its establishment by a stock company that, on 31 December of the year it was established, is a specified new small and medium-sized enterprise (特定新規中小企業者) under Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc., is less than a year old and meets the other requirements a Ministry of Finance Order (財務省令) sets, acquired by payment on or after 1 April 2023 by a founder or other resident, or nonresident with a permanent establishment (恒久的施設), meeting the requirements a Cabinet Order (政令) sets.

change notification information

変更届出事項(へんこうとどけでじこう)

The name of the person who filed a written notification of change of financial instruments business operator, etc. (金融商品取引業者等変更届出書), the fact that it was received, the date the tax-exempt management account (非課税管理勘定), cumulative investment account (累積投資勘定) or specified cumulative investment account (特定累積投資勘定) was closed, and other matters a Ministry of Finance Order (財務省令) sets, which the head of the office must provide electronically to the tax office.

closure notification particulars

廃止届出事項(はいしとどけでじこう)

The particulars — the person's name (with their individual number, for a minor's account), the fact that a written notification closing the account was received, the date the account was closed, and others a Ministry of Finance Order (財務省令) sets — that the head of a financial instruments business operator's office must send to the district tax office through the specified electronic data processing system after receiving a notification closing a tax-exempt account (非課税口座) or a minor's account (未成年者口座).

specified insurance policy

特定保険契約(とくていほけんけいやく)

In Article 56, a contract for insurance of the kind a Ministry of Finance Order (財務省令) specifies that covers losses arising from, or connected with, the share acquisition for which a corporation sets aside its reserve for investment losses in small and medium-sized business restructuring; a corporation holding one at the end of the business year cannot use the reserve.

qualified patent rights, etc.

適格特許権等(てきかくとっきょけんとう)

In Article 59-3(2), patent rights, and copyrights in computer programs that use artificial-intelligence-related technology, of kinds a Ministry of Finance Order (財務省令) specifies as contributing to Japan's international competitiveness.

days available for work or other matters

就業可能日等(しゅうぎょうかのうびとう)

The days on which a worker could work during their parental leave (出生時育児休業), and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, which a worker covered by a labor-management agreement allowing such work may tell the employer before the leave starts (Article 9-5, paragraph 2).

Fee-Based Home for the Elderly

有料老人ホーム(ゆうりょうろうじんほーむ)

A fee-based home for the elderly as provided in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963).

electronic eligibility confirmation, etc.

電子資格確認等(でんししかくかくにんとう)

Electronic eligibility confirmation (電子資格確認) or another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, by which a person seeking medical treatment benefits (療養の給付) is confirmed as an insured person by the hospital, clinic or pharmacy of their choice among those listed in Article 63, paragraph (3).

serious industrial injury

重大な労働災害(じゅうだいなろうどうさいがい)

In Article 78, an industrial injury (労働災害) that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies as serious.

Regulation for Enforcement of the Immigration Control Act

入管法施行規則(にゅうかんほうしこうきそく)

Short name, used from Article 1, paragraph (2), item (iii) on, for the Regulation for Enforcement of the Immigration Control and Refugee Recognition Act (Ministry of Justice Order No. 54 of 1981).

written notification of continued lending

継続貸付届出書(けいぞくかしつけとどけでしょ)

In the grace periods for gift tax and inheritance tax on farmland (Articles 70-4 and 70-6, and the supplementary provisions (附則) of Act No. 55 of 1995 and Act No. 21 of 2005), the written notification that a donee or agricultural heir (農業相続人) whose farmland is lent, with approval, for temporary use as road land, etc. (一時的道路用地等) must file with the district director (税務署長) by each anniversary of the day after the approval, stating the particulars of the superficies right or similar right set up and other matters a Ministry of Finance Order (財務省令) sets.

Specified Long-Term Care Service

特定介護サービス(とくていかいごさーびす)

In Article 51-3 and Article 51-4, paragraph (1), the services listed in Article 51-3, paragraph (1) — designated welfare facility services for long-term care (指定介護福祉施設サービス), long-term care health facility services (介護保健施設サービス), integrated medical and long-term care facility services (介護医療院サービス), daily long-term care for residents of a community-based welfare facility for the elderly (地域密着型介護老人福祉施設入所者生活介護), and short-term admission for daily life long-term care (短期入所生活介護) and for medical long-term care (短期入所療養介護) — for whose meals and accommodation a specified person admitted (特定入所者) receives an allowance.

deemed settlement profit or loss

みなし決済損益額(みなしけっさいそんえきがく)

The profit or loss worked out, as a Ministry of Finance Order (財務省令) sets, by treating as settled at the end of a business year a transaction still unsettled then — in Article 61, paragraph (7) a margin trade in cryptoassets (暗号資産信用取引), in Article 61-4, paragraph (1) a short sale, margin or when-issued transaction or underwriting of securities, and in Article 61-5, paragraph (1) a derivative transaction (デリバティブ取引) other than those it leaves out — which is counted in gross profits or deductible expenses for that year.

non-conforming motor vehicle

基準不適合自動車(きじゅんふてきごうじどうしゃ)

A motor vehicle, or a light motor vehicle exempt from inspection (検査対象外軽自動車), within a certain range of one model (型式), whose structure, equipment or performance the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣), after announcing an extraordinary inspection (臨時検査) under Article 63, paragraph (1), suspects of not meeting the safety standards (保安基準) for a cause in its design or manufacture, other than one imported by someone not in the business of importing motor vehicles and others a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) leaves out; the Minister may recommend that its maker or importer (自動車製作者等) take improvement measures (改善措置).

Regulation for Enforcement of the Number Use Act

番号利用法施行規則(ばんごうりようほうしこうきそく)

Short name, used in Article 3, for the Ministerial Order (省令) enforcing the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Office and Ministry of Internal Affairs and Communications Order No. 3 of 2014).

amount of young-old benefit expenses

前期高齢者給付費額(ぜんきこうれいしゃきゅうふひがく)

For an insurer, the part of its expenses required for benefits by insurers (保険者の給付に要する費用) for a fiscal year that relates to its young-old participants (前期高齢者である加入者), as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; the insurer's fixed young-old subsidy (確定前期高齢者交付金) is worked out from it.