Search

係る事業所税（かかるじぎょうしょぜい）

The business office tax on businesses (事業に係る事業所税) as defined in Article 701-32, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 1991.

新法第七百一条の三十二第一項に規定する事業に係る事業所税

国民年金手帳（こくみんねんきんてちょう）

The national pension handbook (国民年金手帳) that the Minister of Health, Labour and Welfare made out and gave to a person on learning that the person had become insured, under Article 13, paragraph (1) of the National Pension Act as it stood before Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) amended it.

年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項に規定する国民年金手帳

分割承継法人（ぶんかつしょうけいほうじん）

A successor corporation in a company split as defined in Article 2, paragraph (2), item (vi) of this Act as amended by Act No. 7 of 2001: the corporation that receives assets or liabilities from another corporation in a company split.

同項第六号に規定する分割承継法人

改正前保険業法（かいせいまえほけんぎょうほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Insurance Business Act (Act No. 105 of 1995) as it stood before Article 131 of those supplementary provisions amended it.

附則第百三十一条の規定による改正前の保険業法（平成七年法律第百五号）

被災純損失金額（ひさいじゅんそんしつきんがく）

A net loss from disaster damage to business assets as defined in Article 7, paragraph 4, item 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake — the part of a year's net loss that relates, as a Cabinet Order (政令) specifies, to the total of the losses the Great East Japan Earthquake caused to inventory (棚卸資産震災損失額), to fixed assets (固定資産震災損失額) and to timber (山林震災損失額) that are not losses under Article 70, paragraph 2, item 1 of the Income Tax Act — leaving out any that arose in 2011.

東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下「震災特例法」という。）第七条第四項第三号に規定する被災純損失金額をいい、同年において生じたものを除く

地方税関係書類（ちほうぜいかんけいしょるい）

Local tax documents (地方税関係書類) as defined in Article 748, paragraph 2 of the Local Tax Act as amended by Act No. 7 of 2021.

同項に規定する地方税関係書類

適格組織再編成（てきかくそしきさいへんせい）

In Article 7 of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), a qualified merger, or a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets as defined in Article 2, items (xii)-11, (xii)-14 and (xii)-15 of the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006 (平成十八年新法).

適格合併、所得税法等の一部を改正する等の法律（平成十八年法律第十号）第二条の規定による改正後の法人税法（以下この項及び第五項において「平成十八年新法」という。）…

社会保険諸法令（しゃかいほけんしょほうれい）

In Appended Table 2 (別表第二), the social insurance Acts listed in items (xxi) to (xxxi) of Appended Table 1 (別表第一), such as the Health Insurance Act, the Employees' Pension Insurance Act and the National Pension Act, the orders made under them, and the Administrative Complaint Review Act as far as it concerns appeals under those Acts and orders.

別表第一第二十一号から第三十一号までに掲げる法律及びこれらの法律に基づく命令並びに行政不服審査法（同表第二十一号から第三十一号までに掲げる法律又はこれらの法律に基づく命令に係る不服申立ての場合に限る。）

第二号施行日前認定（だいにごうしこうびまえにんてい）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, the certification of a transition plan (移行計画) under Article 10-3, paragraph (1) of the supplementary provisions of Act No. 84 of 2006 given before 1 October 2017, the date the item (ii) provisions of Act No. 57 of 2017 came into effect.

第二号施行日前にされた平成十八年改正法附則第十条の三第一項の認定

旧非課税貯蓄申告書（きゅうひかぜいちょちくしんこくしょ）

A declaration of tax-exempt savings that relates to former deposits and savings (旧預貯金等), in the transitional rules of the 1985 amending law (Act No. 7 of 1985).

同条第三項に規定する非課税貯蓄申告書で当該旧預貯金等に係るもの

確定後期高齢者支援金（かくていこうきこうれいしゃしえんきん）

In the supplementary provisions (附則) of Act No. 28 of 2012, the final aid for the old-old referred to in Article 119, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, against which the provisional aid for the old-old (概算後期高齢者支援金) for fiscal 2010 is compared: the difference adjusts the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012 (Article 3, paragraphs (1) and (3)).

高齢者の医療の確保に関する法律第百十九条第一項の確定後期高齢者支援金

仮定前年度課税標準額等（かていぜんねんどかぜいひょうじゅんがくとう）

For specified farmland in an urbanization promotion area (特定市街化区域農地) or its comparable land (類似土地), the amount that would have been its prior-year tax base (前年度課税標準額) or comparable tax base (比準課税標準額) of city planning tax (都市計画税) for each of fiscal 1997 to 1999, as defined in Article 17, items 4 and 5 of the supplementary provisions (附則) of the Local Tax Act as it stood before the 2000 amendment, had it been, on each assessment date (賦課期日) from the year its urbanization promotion area was set (市街化区域設定年度), farmland under the main clause and not the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則), or of that Article of the Local Tax Act as it stood before the 1993 amendment as kept in force by Act No. 4 of 1993; where the actual tax base was lower, that actual amount.

…第十九条の三第一項本文（同条第三項において準用する場合を含む。）の規定又は地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第二項の規定によりなお効力を有するもの…

概算特別調整基準超過保険者（がいさんとくべつちょうせいきじゅんちょうかほけんしゃ）

In Article 14, paragraphs (1) to (3) of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer whose fiscal 2002 estimated participant adjustment rate (概算加入者調整率) under Article 55, paragraph (2) of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it exceeds one, and whose special pre-adjustment estimated medical expense contribution equivalent (特別調整前概算医療費拠出金相当額), less the amount in (1) — 70 percent of its fiscal 2002 estimated elderly medical expenses (老人医療費見込額) under Article 55, paragraph (1), item (i) of that former law — exceeds the amount in (2): that contribution equivalent plus the estimated fiscal 2002 cost of its benefits (保険者の給付に要する費用) for medical benefits under the medical insurance Acts (医療保険各法) of kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, multiplied by the special adjustment base rate (特別調整基準率).

平成十四年度における旧老健法第五十五条第二項に規定する概算加入者調整率が一を超える保険者のうち、特別調整前概算医療費拠出金相当額（平成十四年度における同条第一項各号に掲げる額の合計額をいう。以下この項…

施行日以後老人医療費見込額（しこうびいごろうじんいりょうひみこみがく）

In Article 14 of the supplementary provisions (附則) of Act No. 102 of 2002, the estimated cost, worked out as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, of the medical care and payments of dietary treatment expenses for inpatients (入院時食事療養費) and specified medical expenses (特定療養費), including payments of medical expenses, and of payments of home-visit nursing expenses for the elderly (老人訪問看護療養費), transport expenses (移送費) and high-cost medical expenses (高額医療費), that municipalities (市町村) pay in fiscal 2002 for an insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) — as defined in Article 25, paragraph (1) of the law on health services for the elderly (老人保健法) as amended by Article 3 of that Act, including those treated as 75 or over under Article 9 of those supplementary provisions — for care given on or after 1 October 2002, when that Act came into effect.

市町村が平成十四年度において支弁する一の保険者に係る新老健法第二十五条第一項に規定する七十五歳以上の加入者等（附則第九条の規定により七十五歳以上の者とみなされる者であって加入者であるものを含む。以下こ…

退職被保険者等概算調整対象基準額相当額（たいしょくひほけんしゃとうがいさんちょうせいたいしょうきじゅんがくそうとうがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, the provisional adjustment base amount (概算調整対象基準額) under Article 34, paragraph (1), item (iii) of the Act on Assurance of Medical Care for Elderly People, multiplied by the affiliation ratio of retired insured persons, etc. (退職被保険者等所属割合) as provided in Article 7, paragraph (1), item (ii) of the supplementary provisions of this Act as amended by that Act; it is used in working out the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012.

高齢者の医療の確保に関する法律第三十四条第一項第三号の概算調整対象基準額に退職被保険者等所属割合（新国保法附則第七条第一項第二号に規定する退職被保険者等所属割合をいう。以下同じ。）を乗じて得た額

滅失（めっしつ）

Destruction of a house as defined in Article 11-6, paragraph 4 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, including damage that ordinary repairs cannot restore.

震災特例法第十一条の六第四項に規定する滅失

所得割（しょとくわり）

In Article 5, paragraph 3 and Article 6, paragraph 1 of the supplementary provisions (附則) of Act No. 7 of 2006, the income levy (所得割) on separate taxation imposed under Article 50-2 of the Local Tax Act as amended by Article 1 of that Act, charged on retirement allowances, etc. (退職手当等) (prefectural inhabitant tax (道府県民税)).

新法第五十条の二の規定によって課する所得割

区分（くぶん）

In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, a class of beneficiaries (受給権者) listed in the items of the Appended Table (別表) of this Act as amended by Article 7 of that Act, to whose members the same revaluation rates (再評価率) apply.

第七条の規定による改正後の厚生年金保険法別表各号に掲げる受給権者の区分

区分（くぶん）

In Articles 12 and 13 of the supplementary provisions (附則) of Act No. 104 of 2004, a group of the people entitled to pensions and other benefits under the National Pension Act (受給権者) to whom the same revision rate (改定率) applies — the revision rate as defined in Article 27 of the National Pension Act as amended by Article 1 of Act No. 104 of 2004.

同一の改定率（第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。以下この条及び次条において同じ。）が適用される受給権者ごとの区分

相続人（そうぞくにん）

An heir as defined in Article 11-6, paragraph 2 of the Earthquake Special Provisions Act (震災特例法, Act No. 29 of 2011): an heir, including a universal legatee (包括受遺者), of a person who could no longer live in their home because of an order setting up a restricted area (警戒区域設定指示等), limited to one who lived in that home just before then.

震災特例法第十一条の六第二項に規定する相続人