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In Article 73, the part of a National Health Insurance Society's (国民健康保険組合) costs of benefits for medical treatment (療養の給付, less the co-payments) and of the other medical benefits Article 73, paragraph (1), item (i)(a) lists that a Cabinet Order (政令) attributes to its specified insured persons (組合特定被保険者): members insured by the Society because, having made the request (申出) under Article 3, paragraph (1), item (viii) of the Health Insurance Act or received approval under the proviso to paragraph (2) of that Article, they are not insured under that Act, and the Society's insured persons in their households.
損失の金額
In Article 34, paragraph 1, item 1, the loss a taxpayer of the income levy (所得割) of prefectural inhabitant tax (道府県民税) suffered in the previous year from a disaster, theft or embezzlement to assets of the taxpayer or of a spouse or other relative sharing the household budget whom a Cabinet Order (政令) names (other than the assets of Article 32, paragraph 10 and assets not usually needed for living), including unavoidable related spending a Cabinet Order sets and excluding what insurance, damages or the like make good.
相互の関係
The mutual relationship referred to in Article 2, item 12-7-6 of the Corporation Tax Act: the relationship between corporations that are each wholly controlled (完全支配関係) by the same one person.
In Article 47-2, paragraph (11), item (i), a specialized training college (専修学校) or miscellaneous school (各種学校) referred to in Article 2, paragraph (1), item (xxxii), (b) of the Income Tax Act: one set up by the State, a local government, a school corporation or a similar body.
In Article 2, item (xxix)-2(c)(2) and (3), a person with a special relationship, of a kind a Cabinet Order (政令) specifies, with the corporation that is the settlor of a trust.
In Article 21-4, the right to receive the benefits of a trust that a specified person with a disability (特定障害者) acquires when property is placed in trust, at a trustee's office in Japan, under a support trust contract for a specified person with a disability (特定障害者扶養信託契約) naming that person as beneficiary.
In Article 41-16-2, paragraphs (3) and (4), a public pension or retirement package as Article 203-2 of the Income Tax Act refers to it — one defined in Article 35, paragraph (3) of that Act — paid to a resident.
An individual (in Article 28-3) or a corporation (in Article 67-4) that has to close or convert its business because restrictions on business activities, such as the reorganization of a business sector, come with the enactment of laws, the conclusion of treaties or other international agreements, or other acts a Cabinet Order (政令) sets.
特例許可病床
In Article 7, paragraph (6), a bed covered by a permission that a prefecture granted under the special rules of Article 30-4, paragraph (10) or (11), which treat a separately calculated number as the base number of beds — such as after a sudden expected population rise or an announced outbreak of novel influenza or a similar infectious disease.
In Article 109-2, an application under Article 90, paragraph (1) for exemption from the whole premium on grounds such as low income.
共同利用施設
In Article 44-3, paragraph (1), a jointly used facility of a size a Cabinet Order (政令) sets, under a promotion plan certified under Article 56-3, paragraph (1) of the Act on Coordination and Improvement of Environmental Health Industry.
対象事業年度
In Article 61, each business year of a covered domestic corporation (対象内国法人) — a corporation designated under Article 27-3 of the National Strategic Special Zones Act (国家戦略特別区域法) — that ends within five years from the date it was established (or a shorter period a Cabinet Order (政令) sets in cases such as a corporation formed by merger).
A target ship (対象船舶) whose safe navigation is ensured, as a Cabinet Order (政令) specifies, that a marine transportation business operator (海上運送事業者) acquires from a foreign corporation within the period set in Article 82, paragraph (1).
A disaster victim (被災者) to whom the stamp duty (印紙税) exemption of Article 91-2, paragraph (1) applies; where such a victim and another person jointly make a real estate transfer contract, etc. (不動産譲渡契約書等), the copy the victim keeps is treated as made by the victim and the copy the other person keeps as made by that person.
In Article 57-2, the amount a Cabinet Order (政令) specifies as the size of total assets at which securing the sound and appropriate operation of business becomes necessary for the group made up of a financial instruments business operator (金融商品取引業者) engaged in type-I financial instruments business and its subsidiary corporations, etc. (子法人等).
In Article 175-2, paragraphs (1) and (2), business involving the acts in Article 2, paragraph (8), items (ii) and (iii), item (iv) (other than over-the-counter derivatives transactions themselves) and item (x) (other than purchases and sales of securities themselves), and similar acts a Cabinet Order (政令) specifies, in relation to specified securities, etc. (特定有価証券等), including incidental business a Cabinet Office Order (内閣府令) specifies.
給付額減額期間
In Article 69, the period, set by the municipality as a Cabinet Order (政令) provides according to the period for which the right to collect a primary insured person's premiums has lapsed by prescription (保険料徴収権消滅期間), during which that person, who requires long-term care or support, has the amount of long-term care benefits, etc. (介護給付等) reduced and is not paid high-cost long-term care service expenses, specified admitted person service expenses and similar benefits.
A jointly managed trust or a specified bond-based investment trust under public offering, in the rule exempting from tax the interest on small savings of people with disabilities and certain others.
In Article 57, paragraph (2), the net operating losses (欠損金額) of a corporation merged into a domestic corporation in a qualified merger, or of a wholly controlled corporation whose residual assets are finalized, that arose in business years beginning within the ten years before the merger date or the day after that finalization, meet requirements a Cabinet Order (政令) sets (such as a final return having been filed for the year), and have not already been deducted, used for a refund under Article 80 or treated as nil.
In Article 108-5, short name for the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996).