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Terms

Labor Insurance Premium Collection Act

徴収法(ちょうしゅうほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, for the Act on the Collection, etc. of Insurance Premiums of Labor Insurance.

year of sale

販売年(はんばいねん)

The year in which an instalment sale covered by the transitional rules of the 1998 amending law (Act No. 24 of 1998) was made.

payer

支払者(しはらいしゃ)

In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the payer of the price for a transfer of bonds or similar securities (公社債等) referred to in Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act.

mirin

みりん(みりん)

Mirin, a sweet rice liquor, as defined in Article 3, item 6 of the Liquor Tax Act (酒税法) as worded in 2001, as used in the supplementary provisions (附則) of Act No. 7 of 2001, which keep the former rules, with exceptions, for liquor tax (酒税) charged or chargeable on it before 1 May 2001.

loss amount

損失額(そんしつがく)

The amount of loss as referred to in Article 67-17, paragraph (2) of this Act as amended by Act No. 21 of 2005, from a foreign corporation's holding or transfer of separated book-entry government bonds (分離振替国債).

base date

基準日(きじゅんび)

The first day of the business year that includes the date set in Article 1, item (xiii) of the supplementary provisions (附則) of Act No. 3 of 2023, from which a corporation holding a reserve for decommissioning of nuclear power generation facilities (原子力発電施設解体準備金) takes it into gross profit evenly over 30 years.

New Unfair Competition Prevention Act

新不競法(しんふきょうほう)

In the supplementary provisions (附則) of Act No. 33 of 2018 and of Act No. 51 of 2023, the Unfair Competition Prevention Act as amended by Article 1 of that Act (for Act No. 33 of 2018, leaving out the amendments listed in Article 1, item (iii) of its supplementary provisions).

attendant nursing

付添看護(つきそいかんご)

In Article 4, paragraph (1) of the supplementary provisions (附則) of Act No. 56 of 1994, nursing given by someone not employed by a hospital or clinic the Minister of Health and Welfare (厚生大臣) specifies to an insured person or former insured person receiving inpatient care there as a benefit for medical treatment (療養の給付), who is in a condition the Minister specifies and is not entitled to medical care under the law on health care for the elderly (老人保健法); until 31 March 1996, or a later date for hospitals and clinics a prefectural governor approved, it was treated as a benefit for medical treatment, etc. (療養の給付等).

New Collection Act

新徴収法(しんちょうしゅうほう)

In the supplementary provisions (附則) of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 26 of 2024), the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by Article 3 of that Act, leaving out the amending provisions listed in Article 1, item (i) of its supplementary provisions.

New Medical Care Act

新医療法(しんいりょうほう)

In the supplementary provisions (附則) of Act No. 96 of 2022, the Medical Care Act as amended by Article 8 of that Act, apart from the amendments listed in Article 1, item (i) of those supplementary provisions.

Revised National Health Insurance Act

新国保法(しんこくほほう)

Short name, in Article 37 of the supplementary provisions (附則) of the Act Partially Amending the Long-Term Care Insurance Act, etc. (Act No. 77 of 2005), for the National Health Insurance Act (Act No. 192 of 1958) as amended by Article 35 of those supplementary provisions.

the 2024 New Act

六年新法(ろくねんしんぽう)

The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 1 of 2022, which came into effect on 1 January 2024.

the 2023 New Act

五年新法(ごねんしんぽう)

The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2022, which come into effect on 1 April 2023.

public and corporate bond or similar interest

公社債等(こうしゃさいとう)

In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the bonds and similar interests (公社債等) referred to in Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013, which partially amended the Order for Enforcement of the Income Tax Act.

branch office heads, etc.

支局長等(しきょくちょうとう)

In the supplementary provisions of Act No. 25 of 1984, the heads of the branch offices and other local offices of a District Maritime Bureau (海運局) or of the Maritime Supervision Department (海運監理部), as they were before that Act comes into effect.

special period

特例期間(とくれいきかん)

In Article 3 of the supplementary provisions (附則) of Act No. 16 of 1992, the period from 1 January 1992 to 31 December 1995; for a person who acquired property by inheritance or bequest (遺贈) in it, or that person's heir, the deadline for the inheritance tax return was six to nine months instead of ten, by the year the inheritance began, or a fixed date in that year if later.

branch office heads, etc.

支局長等(しきょくちょうとう)

In the supplementary provisions of Act No. 25 of 1984, the heads of the branch offices and other local offices of a District Maritime Bureau (海運局) or of the Maritime Supervision Department (海運監理部), as they were before that Act comes into effect.

branch office heads, etc.

支局長等(しきょくちょうとう)

In the supplementary provisions of Act No. 25 of 1984, the heads of the branch offices and other local offices of a District Maritime Bureau (海運局) or of the Maritime Supervision Department (海運監理部), as they were before that Act comes into effect.

branch office heads, etc.

支局長等(しきょくちょうとう)

In the supplementary provisions of Act No. 25 of 1984, the heads of the branch offices and other local offices of a District Maritime Bureau (海運局) or of the Maritime Supervision Department (海運監理部), as they were before that Act comes into effect.

covered fiscal year

対象年度(たいしょうねんど)

In Article 9-2 of the supplementary provisions (附則), the fiscal year a Cabinet Order (政令) sets; by the end of the following fiscal year, the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) settles the bed conversion support payments, etc. (病床転換支援金等) it collected from fiscal 2008 to that year, paying into the national treasury and granting to prefectures and insurers the amounts the Minister of Health, Labour and Welfare sets.