Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A special certified succession company (特例認定承継会社), or a specially related company (特別関係会社) of it that is a corporation in a controlling relationship (支配関係) with it.
納付すべき分納税額
In Article 70-8-2, paragraph (7), where the certification of the forest management plan (森林経営計画) is cancelled or another event a Cabinet Order (政令) sets occurs, the part of the inheritance tax installments that would have fallen due afterwards that relates to the tax on the planned standing timber (森林計画立木部分); it all falls due at the time the Cabinet Order sets, though the district director (税務署長) may, on application, let it be paid in installments over the years still remaining.
組織再編成対象会社
In Article 2-3, paragraph (4), item (i) and Article 4, paragraph (1), item (ii), (a), a company that through a corporate reorganization (組織再編成) becomes the company absorbed in an absorption-type merger or the wholly owned subsidiary in a share exchange, as the Companies Act defines them, or another company a Cabinet Order (政令) specifies.
In Article 43-4, paragraph (1), item (i), the total number of people insured under this Act or the National Pension Act in a fiscal year, worked out as a Cabinet Order (政令) provides; its change over three years gives one factor of the adjustment rate (調整率).
The total cost of the medical benefits for insured persons that are at or above an amount worked out, as a Cabinet Order (政令) provides, as benefits with a marked effect on national health insurance finances, in view of the share of high-cost benefits in the cost of all medical benefits; the State bears a quarter of it for each prefecture (Article 70, paragraph (3)), and the prefecture puts another quarter from its general account into its national health insurance special account (Article 72-2, paragraph (2)).
In Article 72-5, the costs, of the kinds a Cabinet Order (政令) names, of the specified health checkups and specified health guidance (特定健康診査等) that the municipalities in a prefecture carry out; the State bears one third of it, paying it to the prefecture, and the prefecture puts another third into its national health insurance special account from its general account.
財政安定化基金繰入金
In Article 81-2, paragraph (10), items (iv) and (v), the amount a prefecture must put into its financial stabilization fund (財政安定化基金) under Article 81-2, paragraph (7): three times the total of the financial stabilization fund contributions (財政安定化基金拠出金) it collected from the municipalities (市町村) in it.
The total number of people insured under this Act or the Employees' Pension Insurance Act in a fiscal year, counted as a Cabinet Order (政令) provides, whose change is one factor of the adjustment rate (調整率) in Article 27-4.
The upper limit, set under Article 703-4, paragraph 27, on the part of national health insurance tax (国民健康保険税) levied to meet the long-term care payment (介護納付金).
In Article 81-4, items (vii) and (ix), an investment trust managed under instructions from the settlor (委託者指図型投資信託) as defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations.
当事者間の支配の関係
In the definition of controlling interest (支配関係) in Article 2, item (xii)-7-5, the relationship, as a Cabinet Order (政令) sets, in which one person holds, directly or indirectly, more than 50 percent of a corporation's issued shares or capital contributions (not counting those it holds itself).
The special international financial transactions account (特別国際金融取引勘定) referred to in Article 21, paragraph (3) of the Foreign Exchange and Foreign Trade Act.
A transfer by expropriation or exchange, etc. (収用交換等) as referred to in Article 33-4, paragraph (1), and other transfers a Cabinet Order (政令) sets.
他資産との交換の場合
The case where an individual exchanges an asset transferred by exchange (交換譲渡資産) for an asset other than an asset acquired by exchange (交換取得資産) and receives an exchange balancing payment (交換差金), in which Article 37-5, paragraph 5 treats only the part matching the payment as transferred.
土砂災害特別警戒区域
A special sediment disaster hazard area designated under Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas, one of the disaster hazard areas, etc. (災害危険区域等) that this paragraph names for new homes.
控除対象標準的費用額
The standard cost amount for renovation for elderly persons, etc. (標準的費用額), up to 2 million yen, on which the income tax credit of Article 41-19-3, paragraph (1) is calculated.
動物用再生医療等製品
In Article 14, a regenerative medicine product (再生医療等製品) as defined in Article 2, paragraph (9) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices that is meant to be used solely for animals.
標準報酬総額の見込額
An insurer's total standard remuneration (標準報酬総額) for the fiscal year as estimated in the way a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides.
For the real property acquisition tax (不動産取得税) on land acquired by an exchange and consolidation (交換分合) within an agricultural promotion area (農業振興地域), an amount equivalent to the price registered in the fixed asset tax ledger (固定資産課税台帳) of the land given up in the exchange — or, where it has no registered price, the price the prefectural governor fixes under the fixed asset evaluation standards (固定資産評価基準) as a Cabinet Order (政令) provides — which is taken off the price of the land acquired.
控除対象外国所得税の額
In Article 41, paragraph (2) and Article 42, paragraph (3), item (ii), the amount of credit-eligible foreign income tax as defined in Article 95, paragraph (1) of the Income Tax Act: the foreign income tax a resident pays that can be credited against Japanese income tax, leaving out tax on income from transactions not regarded as ordinary and other amounts a Cabinet Order (政令) specifies.