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Terms

specified written notification for opening a tax-exempt account

特定非課税口座開設届出書(とくていひかぜいこうざかいせつとどけでしょ)

A written notification for opening a tax-exempt account (非課税口座開設届出書) that has attached a notice of account abolition (勘定廃止通知書), a notice of tax-exempt account closure (非課税口座廃止通知書) or another document a Ministry of Finance Order (財務省令) sets, or states the matters such a notice states, or is filed together with those matters provided electronically.

documents certifying re-occupation, etc.

再居住等に関する証明書類(さいきょじゅうとうにかんするしょうめいしょるい)

In Article 41, paragraphs (32) and (33), the documents a Ministry of Finance Order (財務省令) sets — a statement of how the credit is calculated, documents proving that the individual lived in the house before the specified event and has moved back into it, a certificate of registered matters and others — which must be attached to the final return for the first year to which paragraph (31) is applied.

Long-Term Care Service Provider Management Information

介護サービス事業者経営情報(かいごさーびすじぎょうしゃけいえいじょうほう)

In Article 115-44-2, the revenue, expenses and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, for each place of business or facility, of the long-term care service providers (介護サービス事業者) with a place of business or facility providing long-term care services in the prefecture, other than those such an Order excludes, which the prefectural governor (都道府県知事) is to try to survey, analyse and publish.

specified industrial competitiveness base strengthening product

特定産業競争力基盤強化商品(とくていさんぎょうきょうそうりょくきばんきょうかしょうひん)

In Article 42-12-6(6), an industrial competitiveness base strengthening product (産業競争力基盤強化商品), other than semiconductors, listed in the certified plan of a business certified under Article 21-22(1) of the Act on Strengthening Industrial Competitiveness between the day Act No. 45 of 2024 came into effect and 31 March 2027.

undeducted special deduction amount for tax prepayment, etc.

控除未済等予定納税特別控除額(こうじょみさいとうよていのうぜいとくべつこうじょがく)

The part of the approved special deduction for tax prepayment (予定納税特別控除額) that could not be taken off the first-period tax prepayment before the deduction (控除前第一期予定納税額), and other amounts a Ministry of Finance Order (財務省令) sets, which are then taken off the second-period prepayment.

commencement date for tax on the international minimum tax residual amount

国際最低課税残余法人税等施行日(こくさいさいていかぜいざんよほうじんぜいとうしこうび)

In Article 82-11, paragraph (3), the date a Ministry of Finance Order (財務省令) sets as the date internationally recognised as the earliest on which a law came into force charging corporation tax on the international minimum tax residual amount (国際最低課税残余額), or an equivalent foreign tax; paragraph (3) counts five years from the first covered fiscal year (対象会計年度) beginning on or after it in which a group is a specified multinational enterprise group (特定多国籍企業グループ等), and during them a group in the initial phase of its international activity, as a Cabinet Order (政令) defines it, has a residual amount of zero.

goods, etc.,

商品等(しょうひんとう)

In Article 10 and Article 14, paragraph (1), goods, things used to provide services, documents or communications used in advertising goods or services or in transactions, and other things a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, to which a certified general employer (認定一般事業主) may attach the mark the Minister of Health, Labour and Welfare sets.

insurance premiums and other such monies

保険料等(ほけんりょうとう)

In Article 100-11, insurance premiums and other money collected under this Act, repayments of pension insurance benefits paid in error and other items an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) names, whose receipt the Minister of Health, Labour and Welfare can, in cases a Cabinet Order (政令) sets, have the Japan Pension Service (日本年金機構) handle.

specified health check, etc.

特定健康診査等(とくていけんこうしんさとう)

In Article 150, paragraph (1) and Article 154-2, the specified health checks (特定健康診査) under Article 20 and the specified health guidance (特定保健指導) under Article 24 of the Act on Assurance of Medical Care for Elderly People, which insurers must provide.

measures to support re-employment

再就職援助措置(さいしゅうしょくえんじょそち)

The steps, such as seeking out job openings, that an employer is to try to take to help elderly persons eligible for re-employment assistance and other assistance (再就職援助対象高年齢者等) find new work when they leave because of a dismissal not due to their own fault or another reason a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, and wish to be re-employed.

Standard Living Expense Co-payment

生活療養標準負担額(せいかつりょうようひょうじゅんふたんがく)

The amount the Minister of Health, Labour and Welfare sets, taking account of average household spending on food, heating, lighting and water and of the base costs of meals and accommodation under Article 51-3, paragraph (2) of the Long-Term Care Insurance Act, which is deducted from the cost of living support (生活療養) to give the living support expenses for inpatients (入院時生活療養費); a different amount applies to people a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies in view of their income, condition, treatment and other circumstances.

dispositions of delinquency and other dispositions

滞納処分等その他の処分(たいのうしょぶんとうそのたのしょぶん)

In Article 204-2, paragraph (1), the dispositions for arrears (滞納処分等) and the powers in Article 204, paragraph (1), item (xvi) that the Minister of Health, Labour and Welfare has decided under Article 204, paragraph (3) to exercise personally, with the further powers a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which the Minister may delegate to the Minister of Finance where a person liable to pay may be hiding property to escape them or other circumstances a Cabinet Order (政令) sets arise.

the person themselves

本人(ほんにん)

In Article 118-4, the specific insured person or other person a Ministry of Health, Labour and Welfare Order (厚生労働省令) names whom long-term care insurance-related information (介護保険等関連情報) concerns, and whom anonymized long-term care insurance-related information (匿名介護保険等関連情報) must not allow to be identified.

the person themselves

本人(ほんにん)

In Article 150-3, the specific insured person or other person a Ministry of Health, Labour and Welfare Order (厚生労働省令) names whom medical care-related information (診療等関連情報) concerns, and whom anonymized medical care-related information (匿名診療等関連情報) must not allow to be identified.

mariners

船員(せんいん)

A worker covered by the Mariners Act (船員法), to whom Article 12 and Chapter 4 of this Act, on fixed-term labor contracts (有期労働契約), do not apply, and for whom Article 20, paragraph (2) reads some of this Act's cross-references as provisions of the Mariners Act instead.

steel

鉄鋼(てっこう)

Steel as referred to in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness, which lists it among the products for strengthening the base of industrial competitiveness (産業競争力基盤強化商品); for steel made with specified product production assets (特定商品生産用資産) and sold, Article 42-12-6, paragraph (6), item (ii) sets an amount of 20,000 yen per tonne sold, multiplied by the ratios that item sets.

fuel

燃料(ねんりょう)

Fuel as provided for in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness, one of the products of specified product production assets whose sales this item counts.

payment stamp

納付印(のうふいん)

The stamp fitted to a stamp insurance premium payment register (印紙保険料納付計器) that makes an imprint of a form a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets; pressing it, with the amount shown, into the record book of an insured person who is a day laborer (日雇労働被保険者手帳) pays the stamp insurance premiums (印紙保険料).

proposals, etc.

議案等(ぎあんとう)

In Article 46-8, items (vii) and (viii), the proposals, documents and other items a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets that the directors of a medical corporation that is an association (社団) intend to submit to the general meeting of members (社員総会), which its auditor (監事) must examine.

identification number, etc.

番号等(ばんごうとう)

In Article 74-13-4, paragraph (2), a participant's individual or corporate number (番号) and other matters set by Ministry of Finance Order (財務省令), which a book-entry transfer institution must give to a share issuer or account management institution that has to file a statement (調書) with the tax office.