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Terms
交付金
The special grant for traffic safety measures (交通安全対策特別交付金) that the national government pays, for the time being, to prefectures and to municipalities, including Tokyo's special wards, to meet costs of installing and managing road traffic safety facilities that a Cabinet Order (政令) sets.
The Act on Special Districts for Structural Reform (Act No. 189 of 2002) as it stood before Article 7 of the supplementary provisions of the 2006 amending law (Act No. 43 of 2006) amended it.
The year in which a donor gives the special deduction donations (特例控除対象寄附金) for which a request for the special filing procedure (申告特例の求め) is made; the request can be made only where the donor expects to make such requests to no more than five governors or mayors for that year's donations.
A city (including a special ward (特別区) of Tokyo) designated by Cabinet Order (政令) as one that sets up a child guidance center (児童相談所), as provided for in Article 59-4, paragraph (1) of the Child Welfare Act, which then handles work that Act otherwise gives to prefectures.
都道府県知事等
The governor of the prefecture, or the mayor of the municipality or special ward (特別区), that receives a donation eligible for the special deduction (特例控除対象寄附金), whom the donor may ask, when giving it, to send a notice of special filing (申告特例通知書) in place of filing an inhabitant tax return.
都道府県知事等
In the Appended Table (別表), a prefectural governor, a city mayor (including the mayor of a special ward (特別区)), or the mayor of a town or village that runs a welfare office (福祉に関する事務所) under the Social Welfare Act.
A status of residence in Appended Table I(5) (Designated Activities) of this Act as amended by the amending law these supplementary provisions belong to.
A status of residence in Appended Table I(5) (Designated Activities) of this Act as it stood before the amending law these supplementary provisions belong to.
指定対象期間
In Article 3 of the supplementary provisions (附則) of Act No. 2 of 2026, the designation period (指定対象期間) as defined in Article 37-2, paragraph 2 of the Local Tax Act as amended by Article 1 of that Act: the period an Order of the Ministry of Internal Affairs and Communications (総務省令) sets as the period a designation covers.
In Article 50 of the supplementary provisions (附則) of Act No. 8 of 2024, a domestic corporation that, before that Act came into effect, submitted to the Minister in charge of National Strategic Special Zones (国家戦略特別区域担当大臣) the plan a Ministry of Finance Order (財務省令) sets for carrying out a specified business in a certified zone plan under Article 27-3 of the National Strategic Special Zones Act; the old Article 61 still applies to it even if it is designated under Article 61, paragraph (1) on or after that date.
In row 7-3 of Appended Table 3, row 4-3 of Appended Table 4 and item 8-3 of Appended Table 5, the Child Welfare Act as it stood before Article 1 of the Act Partially Amending the Child Welfare Act, etc. (Act No. 29 of 2025) amended it, as the former special-zone rules on nursery teachers (Article 12-5, paragraph (8) of the law on National Strategic Special Zones (国家戦略特別区域法) before that Act) applied it with changed wording; Article 15, paragraph (1) of that Act's supplementary provisions (附則) keeps parts of it in effect, among them registration under its Article 18-18, paragraph (1), for people who passed the former special-zone nursery teacher exam.
The activities in item (a) of the Designated Activities (特定活動) entry in Appended Table I(5) of this Act as amended by the 2006 amending law (Act No. 43 of 2006), which take the place of the specified research and related activities under Article 25, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before that law amended it.
The specified research and related activities (特定研究等活動) provided for in Article 25, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before the 2006 amending law (Act No. 43 of 2006) amended it.
The activities in item (b) of the Designated Activities (特定活動) entry in Appended Table I(5) of this Act as amended by the 2006 amending law (Act No. 43 of 2006), which take the place of the specified information processing activities under Article 26, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before that law amended it.
The specified information processing activities (特定情報処理活動) provided for in Article 26, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before the 2006 amending law (Act No. 43 of 2006) amended it.
A person giving a special deduction donation (特例控除対象寄附金) who is expected to have no duty to file an income tax return under Article 120, paragraph 1 of the Income Tax Act, or to be covered by Article 121 of that Act, and not to need to file an inhabitant tax return for the next fiscal year for any purpose other than the donation tax credit; such a person may, for the time being, ask the recipient to send a special filing notice (申告特例通知書) to the donor's home municipality in place of filing a return.
国民健康保険の保険者
In Article 2 of the supplementary provisions (附則) of Act No. 62 of 1963, which partially amended the National Health Insurance Act and other laws, a municipality or a National Health Insurance Society (国民健康保険組合).
The activities of family members of a person doing new specified research activities, as set out in Appended Table I(5) (Designated Activities) of this Act as amended by the 2006 amending law (Act No. 43 of 2006).
The family-stay activities linked to specified research and related work (特定研究等家族滞在活動) provided for in Article 25, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before the 2006 amending law (Act No. 43 of 2006) amended it.
The activities of family members of a person doing new specified information processing activities, as set out in Appended Table I(5) (Designated Activities) of this Act as amended by the 2006 amending law (Act No. 43 of 2006).