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Terms

designated corporation business implementation plan

指定法人事業実施計画(していほうじんじぎょうじっしけいかく)

A plan of a designated corporation (指定法人), of a kind a Ministry of Finance Order (財務省令) sets, that conforms to the certified international strategic comprehensive special zone plan under Article 15, paragraph (1) of the Comprehensive Special Zones Act for its zone and lists the machinery, equipment, buildings and structures that Article 42-11 covers.

applicable measures at an agency engaged in administrative execution

行政執行法人対象措置(ぎょうせいしっこうほうじんたいしょうそち)

The measures the head of an agency engaged in administrative execution (行政執行法人) has put in place under Article 61, paragraph 34 for staff raising a child aged three up to school age — at least two of those listed there — which the head must tell staff raising a child under three about, confirming which they wish to use, within a period a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets (Article 61, paragraph 38).

Designated and Entrusted Juridical Person for Municipal Affairs

指定市町村事務受託法人(していしちょうそんじむじゅたくほうじん)

In Article 24-2, a corporation that meets the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets and that a prefectural governor designates as able to do the work properly, to which a municipality may entrust part of its work of asking for documents and questioning under Article 23 (other than choosing whom to ask), of the investigations for certifications of needed long-term care or support under Article 27, paragraph (2) and the provisions applying it, and other work that Order names.

insured persons meeting the full exemption requirements

全額免除要件該当被保険者等(ぜんがくめんじょようけんがいとうひほけんしゃとう)

In Article 109-2, an insured person or former insured person who meets one of the grounds for full premium exemption in Article 90, paragraph (1), of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, and for whom a designated handler (指定全額免除申請事務取扱者) can apply.

annotation of dispute resolution procedure representation business

紛争解決手続代理業務の付記(ふんそうかいけつてつづきだいりぎょうむのふき)

A note added to a labor and social security attorney's (社会保険労務士) registration that the attorney has passed the dispute resolution procedure representation business examination (紛争解決手続代理業務試験), which the attorney applies for through a labor and social security attorney's association (社会保険労務士会) and the Japan Federation of Labor and Social Security Attorney's Associations (全国社会保険労務士会連合会) makes.

report on the termination of an education fund management contract

教育資金管理契約の終了に関する調書(きょういくしきんかんりけいやくのしゅうりょうにかんするちょうしょ)

The report, stating the donee's (受贈者) name and address or residence and other matters a Ministry of Finance Order (財務省令) sets, that the head of the handling financial institution's (取扱金融機関) business office must file with the district director (税務署長) for the donee's place for tax payment when an education fund management contract (教育資金管理契約) ends.

report on the termination of a contract for management of marriage and child-rearing funds

結婚・子育て資金管理契約の終了に関する調書(けっこん・こそだてしきんかんりけいやくのしゅうりょうにかんするちょうしょ)

In Article 70-2-3, the report, stating the donee's name and address and other matters a Ministry of Finance Order (財務省令) sets, that the head of the handling financial institution's business office must file with the district director (税務署長) for the donee's place for tax payment by the end of the second month after the month in which the contract for management of marriage and child-rearing funds ended.

interest recipient information

利子受領者情報(りしじゅりょうしゃじょうほう)

The matters about the persons entitled to interest on a specified private foreign bond (特定民間国外債) — whether they are all nonresidents or foreign corporations without a special relationship to the issuer, or otherwise who among them are — and other matters a Ministry of Finance Order (財務省令) sets, which the payment handler passes to the payer.

specified local tax notices, etc.

特定地方税関係通知等(とくていちほうぜいかんけいつうちとう)

Notices concerning local taxes made to the heads of other administrative bodies that the local tax laws and regulations do not require to be made in writing or by another set method, of kinds an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, together with notices under Article 58, paragraph 2 of the Inheritance Tax Act; they may be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) via the Local Tax Joint Organization (地方税共同機構).

reference date

基準日(きじゅんび)

In Article 30-13, paragraph (1), items (i) to (iv), the date a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, as of which a hospital or clinic with long-term care beds (療養病床) or general beds (一般病床) reports its medical institution functions (医療機関機能) and bed functions (病床の機能) to the prefectural governor.

merger, etc.

合併等(がっぺいとう)

In Article 54-6, a merger, a company split or another act an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) specifies, carried out under the Companies Act or another Act by the employer of a place of business running a corporate-type pension plan (実施事業所).

numbered districts

地番区域(ちばんくいき)

An area, set by the registry office (登記所) as a Ministry of Justice Order (法務省令) provides, within which it gives each parcel of land a parcel number (地番); used in Article 39(2) and Article 41, item (ii).

coat of arms of a foreign state

外国紋章(がいこくもんしょう)

A foreign state's coat of arms specified by the Ministry of Economy, Trade and Industry Order (経済産業省令) under Article 16, paragraph (1).

directors, etc.

取締役等(とりしまりやくとう)

The directors and executive officers involved in an issue of shares (Article 213) or of share options (Article 286) who must pay the company the shortfall when property contributed in kind turns out to be worth far less than the value set on it.

home-nursing

訪問看護(ほうもんかんご)

Care during treatment (療養上の世話) or necessary assistance with medical care that a nurse or another person a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies gives at home to someone who, because of illness or injury, is being treated at home on a continuing basis and whose attending physician finds they meet that Order's criteria for the need for treatment — but not such care given by a medical institution or pharmacy covered by health insurance (保険医療機関等), a long-term care health facility (介護老人保健施設) or an integrated facility for medical and long-term care (介護医療院).

specified work

特定作業(とくていさぎょう)

In Article 31-3, work with machinery of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, done at one site by the people working for two or more employers (事業者) or individual business operators (個人事業者) in the construction industry.

nursing care for daily life

生活介護(せいかつかいご)

Care as defined in Article 5(7) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities: help with bathing, toileting or eating, opportunities for creative or productive activities, and other services a Ministerial Order (主務省令) specifies, given mainly in the daytime at a facility designed to support persons with disabilities (障害者支援施設) or another facility such an Order specifies, to persons with disabilities who need constant care and whom such an Order specifies.

specified matters

特定事項(とくていじこう)

In Articles 65 and 66, the entries a Ministry of Finance Order (財務省令) treats as important to preparing a tax return, which a taxpayer's books should record; if books produced to a tax official record them very poorly, the penalty tax for understatement (過少申告加算税) or for failure to file (無申告加算税) goes up by 10 per cent, and by 5 per cent if they record them inadequately.

electricity transmission business

送電事業(そうでんじぎょう)

An electricity transmission business as defined in Article 2, paragraph 1, item 10 of the Electricity Business Act, one of the electricity businesses whose enterprise tax (事業税) base Article 72-48, paragraph 3, item 2(b) divides among the prefectures where the business has offices.

electricity distribution business

配電事業(はいでんじぎょう)

An electricity distribution business as defined in Article 2, paragraph 1, item 11-2 of the Electricity Business Act.