Search

調整金額（ちょうせいきんがく）

In Article 55, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2015, the adjustment amount (調整金額) in the proviso to Article 151, paragraph (1) of this Act: an amount calculated for each medical insurer (医療保険者), as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, taking into account the interest and other factors arising on the difference between estimated and final levies (概算納付金, 確定納付金) of two years before; here it goes, with that difference for the municipalities in a prefecture, into fixing the prefecture's levy for fiscal 2018 and 2019.

同法第百五十一条第一項ただし書に規定する調整金額

介護医療院（かいごいりょういん）

In Article 69-2 and Article 69-3, paragraph (2), item (ii) of the supplementary provisions (附則), an integrated facility for medical and long-term care as defined in Article 8, paragraph (29) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor under Article 107, paragraph (1) of that Act to give medical management, nursing, care under medical supervision, functional training, other necessary medical care and help with daily life, under a facility service plan (施設サービス計画), to people requiring long-term care (要介護者) who mainly need medical care over a long period, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

同法第八条第二十九項に規定する介護医療院

中長期在留者（ちゅうちょうきざいりゅうしゃ）

A foreign national residing in Japan with a status of residence who is issued a residence card: everyone except those granted a stay of three months or less, Temporary Visitors, holders of Diplomat or Official status, and others specified by Ministry of Justice Order.

入管法第十九条の三に規定する中長期在留者

基準事業年度（きじゅんじぎょうねんど）

The base business year of a certified business adaptation corporation (認定事業適応法人), as referred to in Article 66-11-4, paragraph (1), item (i) of this Act as amended by Act No. 8 of 2020 (四年新措置法).

同項第一号に規定する基準事業年度

特例事業年度（とくれいじぎょうねんど）

A business year in which the business was seriously affected by a marked change in social and economic conditions, as certified in the way a Ministry of Finance Order (財務省令) specifies — as defined in Article 66-11-4, paragraph (1), item (i) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it.

四年旧措置法第六十六条の十一の四第一項第一号に規定する特例事業年度

電力併用自動車（でんりょくへいようじどうしゃ）

A motor vehicle (自動車) with an internal combustion engine that also uses electricity or another power source an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, and that helps limit exhaust emissions by recovering waste energy, of a kind that Order sets.

内燃機関を有する自動車で併せて電気その他の総務省令で定めるものを動力源として用いるものであつて、廃エネルギーを回収する機能を備えていることにより大気汚…

介護老人保健施設（かいごろうじんほけんしせつ）

In Article 69-2 and Article 69-3, paragraph (2), item (ii) of the supplementary provisions (附則), a long-term care health facility as defined in Article 8, paragraph (28) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor under Article 94, paragraph (1) of that Act to give nursing, care under medical supervision, functional training, other necessary medical care and help with daily life, under a facility service plan (施設サービス計画), to people requiring long-term care (要介護者) who mainly need support to maintain and restore their physical and mental functions so that they can live at home, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

介護保険法（平成九年法律第百二十三号）第八条第二十八項に規定する介護老人保健施設

参加国等の代表等（さんかこくとうのだいひょうとう）

Non-residents (非居住者) as defined in Article 2, paragraph 1, item 5 of the Income Tax Act who have no permanent establishment (恒久的施設) and who work for an official participant (公式参加者) of the International Horticultural Expo 2027 or for a foreign corporation doing its Expo work, are appointed by an official participant for duties a Cabinet Order (政令) sets, such as being responsible for its exhibit, or act for such an appointee, or are the Secretary General or staff of the Bureau International des Expositions (博覧会国際事務局).

恒久的施設を有しない非居住者（所得税法第二条第一項第五号に規定する非居住者をいう。第六号において同じ。）で次に掲げるもの

概算負担調整基準超過保険者（がいさんふたんちょうせいきじゅんちょうかほけんしゃ）

In Articles 12 and 14 of the supplementary provisions (附則), an insurer of employee insurance and similar schemes (被用者保険等保険者) whose estimated total-remuneration-based levy (概算総報酬割納付金), divided by its expected number of secondary insured persons (第二号被保険者) for the fiscal year as worked out under a Ministry of Health, Labour and Welfare Order (厚生労働省令), exceeds the estimated burden adjustment base amount (概算負担調整基準額) — for fiscal 2017 and 2018 in Article 12, and for fiscal 2019 in Article 14.

概算総報酬割納付金の額を厚生労働省令で定めるところにより算定した当該各年度における当該被用者保険等保険者に係る第二号被保険者の見込数で除して得た額が概算負担調整基準額を超える被用者保険等保険者

確定負担調整基準超過保険者（かくていふたんちょうせいきじゅんちょうかほけんしゃ）

In Articles 13 and 15 of the supplementary provisions (附則), for fiscal 2017 and 2018 (Article 13) or fiscal 2019 (Article 15), an insurer of employee insurance, etc. (被用者保険等保険者) whose fixed total-remuneration-based levy (確定総報酬割納付金), divided by its number of secondary insured persons (第二号被保険者) for that year as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, exceeds the fixed burden adjustment base amount (確定負担調整基準額).

確定総報酬割納付金の額を厚生労働省令で定めるところにより算定した当該各年度における当該被用者保険等保険者に係る第二号被保険者の数で除して得た額が確定負担調整基準額を超える被用者保険等保険者

割引債（わりびきさい）

A discount bond as defined in the Act on Special Measures Concerning Taxation (in Article 41-12-2, paragraph (6), item (i), or in Article 41-13-2, paragraph (1), depending on the provision), in the transitional rules of the 2018 amending law (Act No. 7 of 2018) for foreign corporations that came to have a permanent establishment in Japan.

租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債

中長期在留者（ちゅうちょうきざいりゅうしゃ）

A foreign national residing in Japan with a status of residence who is issued a residence card: everyone except those granted a stay of three months or less, Temporary Visitors, holders of Diplomat or Official status, and others specified by Ministry of Justice Order.

出入国管理及び難民認定法第十九条の三に規定する中長期在留者

メタノール自動車（めたのーるじどうしゃ）

A motor vehicle (自動車) whose internal combustion engine runs on methanol alone, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.

専らメタノールを内燃機関の燃料として用いる自動車で総務省令で定めるもの

天然ガス軽自動車（てんねんがすけいじどうしゃ）

A light motor vehicle (軽自動車) whose internal combustion engine runs only on combustible natural gas, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) specifies.

専ら可燃性天然ガスを内燃機関の燃料として用いる軽自動車で総務省令で定めるもの

三輪以上の軽自動車（さんりんいじょうのけいじどうしゃ）

A light motor vehicle (軽自動車) as defined in Article 3 of the Road Transport Vehicle Act that has three or more wheels.

同条に規定する軽自動車

在宅就業単位報奨額（ざいたくしゅうぎょうたんいほうしょうがく）

In Article 4, paragraph (4) of the supplementary provisions (附則), an amount set by a Ministry of Health, Labour and Welfare Order (厚生労働省令), not more than the unit adjustment amount (単位調整額) of Article 50, paragraph (2), from which the special monetary incentive for home-based workers with disabilities (在宅就業障害者特例報奨金) is calculated and by which it is capped.

第五十条第二項に規定する単位調整額以下の額で厚生労働省令で定める額

混合メタノール自動車（こんごうめたのーるじどうしゃ）

A motor vehicle (自動車), of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, whose internal combustion engine runs on a mixture of methanol and something else that such an Order sets.

メタノールとメタノール以外のものとの混合物で総務省令で定めるものを内燃機関の燃料として用いる自動車で総務省令で定めるもの

前期調整対象外医療費額（ぜんきちょうせいたいしょうがいいりょうひがく）

In Article 17, paragraph (3), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose elderly medical expenses for the earlier period (前期老人医療費額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 56, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the fixed participant adjustment rate for the earlier period (前期確定加入者調整率).

…前期基準超過保険者（一の保険者に係る七十五歳以上の加入者等一人当たりの前期老人医療費額として厚生労働省令で定めるところにより算定される額をすべての保険者に係る七十五歳以上の加入者等一人当たりの前期老人医療…

後期調整対象外医療費額（こうきちょうせいたいしょうがいいりょうひがく）

In Article 17, paragraph (7), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose elderly medical expenses for the later period (後期老人医療費額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 56, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the fixed participant adjustment rate for the later period (後期確定加入者調整率).

…後期基準超過保険者（一の保険者に係る七十五歳以上の加入者等一人当たりの後期老人医療費額として厚生労働省令で定めるところにより算定される額をすべての保険者に係る七十五歳以上の加入者等一人当たりの後期老人医療…

施行日前調整対象外医療費額（しこうびまえちょうせいたいしょうがいいりょうひがく）

In Article 10, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 89 of 1991, for an insurer whose pre-commencement elderly medical expenses (施行日前老人医療費額) per participant aged 70 or over, etc. (七十歳以上の加入者等), divided by the average for all insurers, exceed the rate set by Cabinet Order (政令) under Article 55, paragraph (1), item (i) of the law on health services for the elderly (老人保健法) as it stood before Article 1 of that Act amended it, the part of those expenses above that average multiplied by that rate, as a Ministry of Health and Welfare Order (厚生省令) works it out.

…行日前基準超過保険者（一の保険者に係る七十歳以上の加入者等一人当たりの施行日前老人医療費額として厚生省令で定めるところにより算定される額をすべての保険者に係る七十歳以上の加入者等一人当たりの施行日前老人医…