Search

責任準備金相当額（せきにんじゅんびきんそうとうがく）

In the supplementary provisions (附則) of Act No. 63 of 2013, the amount equal to the liability reserve (責任準備金) worked out as a Cabinet Order (政令) provides; under Article 8 the government collects it from a surviving employees' pension fund (存続厚生年金基金) that dissolves, for the people the fund owed pension benefits to.

政令で定めるところにより算出した責任準備金に相当する額

住宅（じゅうたく）

In Articles 15-6 to 15-8, 15-9(1) and 15-9-2(1) of the supplementary provisions (附則), on reducing fixed assets tax (固定資産税) on new houses: for a building in sectional ownership (区分所有), one with an exclusive part (専有部分), as defined in Article 2, paragraph 3 of the Act on Building Unit Ownership, used for people to live in, of a kind a Cabinet Order (政令) sets; for any other building (家屋), one used for people to live in, of a kind a Cabinet Order sets.

…第三項に規定する専有部分（以下この条から附則第十五条の九の三までにおいて「専有部分」という。）のうち政令で定める専有部分を有する家屋をいい、区分所有に係る家屋以外の家屋にあつては人の居住の用に供する家屋の…

市街化区域設定年度（しがいかくいきせっていねんど）

The fiscal year whose assessment date (賦課期日) is 1 January of the year after the urbanization promotion area designation date (市街化区域設定日), or that date itself where it is 1 January.

…計画法第七条第一項に規定する区域区分に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由の生じた日（以下この条において「市街化区域設定日」という。）の属する年の翌年の一月一日（…

連結完全支配関係（れんけつかんぜんしはいかんけい）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated full controlling interest as defined in Article 2(2)(x)-7 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-7 of the Corporation Tax Act: the full control relationship (完全支配関係) between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to relationships a Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.

同項第十号の七に規定する連結完全支配関係

減額責任準備金相当額（げんがくせきにんじゅんびきんそうとうがく）

The larger of the amount, worked out as a Cabinet Order (政令) provides, by which the reserves of the employees' pension account (厚生年金勘定) of the Pension Special Account (年金特別会計) would grow if a surviving employees' pension fund's (存続厚生年金基金) members and former members had never been members, and that fund's reserves for its pension benefits (年金給付等積立金), as defined in Article 11, paragraph (7) of the supplementary provisions (附則) of Act No. 63 of 2013; the government may collect it, in place of the liability reserve equivalent (責任準備金相当額), from a fund certified for the reduction that dissolves with too little in reserve.

…び加入員であった者が加入員でなかったとしたときに年金特別会計の厚生年金勘定の積立金が増加する額として政令で定めるところにより算定した額又は当該存続厚生年金基金の年金給付等積立金の額のうちいずれか大きい方の…

中核市（ちゅうかくし）

A core city under Article 252-22, paragraph (1) of the Local Autonomy Act: a city with a population of 200,000 or more designated by Cabinet Order (政令), which may take over some of the work a prefecture otherwise does.

地方自治法第二百五十二条の二十二第一項に規定する中核市

特定手続（とくていてつづき）

In Article 9-4-7 of the supplementary provisions (附則), an application to pay the additional premium (付加保険料) under Article 87-2, paragraph (1), or another procedure a Cabinet Order (政令) names.

第八十七条の二第一項の申出その他の政令で定める手続

居住用財産の譲渡損失の金額（きょじゅうようざいさんのじょうとそんしつのきんがく）

For an inhabitant tax payer who, from 1 January 1999 to 31 December 2027, made a specified transfer (特定譲渡) of a transferred asset (譲渡資産) as Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation defines them, and within the time allowed acquired a replacement home (買換資産), held a housing loan on it at the end of that year and lived in it or expects to, the part of the loss on that transfer, worked out as a Cabinet Order (政令) sets, that cannot be set off against long-term or short-term capital gains for the next fiscal year's prefectural or municipal inhabitant tax.

…ときにおける当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該納税義務者が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち…

エネルギー（えねるぎー）

Energy as defined in Article 2, paragraph 1 of Act No. 49 of 1979 (エネルギーの使用の合理化等に関する法律, now titled the Act on Rationalization of Energy Use and Shift to Non-fossil Energy), as used in the supplementary provisions (附則) of Act No. 7 of 2018 on machinery and other depreciable assets that make energy use more rational.

同法第二条第一項に規定するエネルギー

第一種圧力容器（だいいっしゅあつりょくようき）

A pressure vessel of a kind Cabinet Order (政令) specifies.

圧力容器であつて政令で定めるもの

連結欠損金個別帰属額（れんけつけっそんきんこべつきぞくがく）

In Articles 20 and 21 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the amount defined in Article 81-9(6) of the Corporation Tax Act as it stood before that Act: the part of a consolidated deficit (連結欠損金額) that a Cabinet Order (政令) attributes to each consolidated corporation (連結法人).

旧法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額

特定移行一般社団法人等（とくていいこういっぱんしゃだんほうじんとう）

A general incorporated association or foundation (一般社団法人又は一般財団法人) that continues under Article 40, paragraph 1 of Act No. 50 of 2006 (整備法, the Act adjusting related laws for the new system of general and public interest incorporated associations and foundations), has registered under Article 106, paragraph 1 of that Act as read under its Article 121, paragraph 1, is a non-profit corporation (非営利型法人) under the Corporation Tax Act and meets the other requirements a Cabinet Order (政令) sets; real property it acquires for direct use in a kindergarten, library or museum it has run since before 1 December 2008 is free of real property acquisition tax (不動産取得税).

…おいて読み替えて準用する整備法第百六条第一項の登記をしたもののうち、非営利型法人に該当することその他政令で定める要件に該当するもの

特定居住用財産の譲渡損失の金額（とくていきょじゅうようざいさんのじょうとそんしつのきんがく）

For a prefectural or municipal inhabitant tax income levy (所得割) taxpayer who, from 1 January 2004 to 31 December 2027, makes a specified transfer (特定譲渡) of transferred assets (譲渡資産) as defined in Article 41-5-2, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation while still owing a housing loan on them the day before the contract, the part of the loss on that transfer that cannot be set off against the long-term or short-term capital gains of Articles 34 and 35 of the supplementary provisions (附則) for the following fiscal year's tax, computed as a Cabinet Order (政令) provides and capped at the housing loan balance less the sale price; years in which certain other reliefs on transfers of assets were used are excluded.

…）において、当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該納税義務者が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち…

移行期間特例業務（いこうきかんとくれいぎょうむ）

In Article 3-3, paragraphs (1), (3) and (4) of the supplementary provisions (附則), business carried on at an office in Japan of a foreign investment management business operator (外国投資運用業者) that consists of investment management under foreign law conducted abroad for overseas investors, etc. (海外投資家等) only, and related public offerings and private placements to them, of the kinds paragraph (5) lists.

外国投資運用業者が国内に設ける営業所又は事務所において次に掲げる行為のいずれかを業として行うこと

通算後譲渡損失の金額（つうさんごじょうとそんしつのきんがく）

The part of the taxpayer's net loss (純損失の金額) for the year, as defined in Article 32, paragraph 8 or Article 313, paragraph 8, that arises from a loss on the transfer of residential property (居住用財産の譲渡損失の金額), worked out as a Cabinet Order (政令) sets and leaving out the part for land or land rights over 500 square metres.

…の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メートルを超えるものが含まれている場合には、当該土地又は土地の上に存する権利の…

特定事由（とくていじゆう）

In Articles 9-4-7 and 9-4-9 to 9-4-11 of the supplementary provisions (附則), a failure to carry out, or a grossly improper handling of, administrative work that this Act or other laws a Cabinet Order (政令) names required.

この法律その他の政令で定める法令の規定に基づいて行われるべき事務の処理が行われなかつたこと又はその処理が著しく不当であること

基金中途脱退者（ききんちゅうとだったいしゃ）

In Article 40 of the supplementary provisions (附則) of Act No. 63 of 2013 and the provisions after it, a person who has stopped being a member of an employees' pension fund (厚生年金基金) with a membership period, counted as a Cabinet Order (政令) provides, shorter than the period a Cabinet Order sets — other than one who, on the day they stopped, was entitled to an old-age pension benefit (老齢年金給付) from that fund.

…資格を喪失した日において当該厚生年金基金が支給する老齢年金給付の受給権を有する者を除く。）であって、政令で定めるところにより計算したその者の当該厚生年金基金の加入員であった期間が政令で定める期間に満たないもの

旧恒久的施設（きゅうこうきゅうてきしせつ）

In Article 6, paragraphs 3 and 7 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018), a permanent establishment (恒久的施設) as Article 72, item 5 of the Local Tax Act defined it before that Act amended it: a foreign corporation's or non-resident individual's branch, factory or other fixed place of business in Japan that a Cabinet Order (政令) specifies, its construction site in Japan where construction work lasts more than a year, or an agent with authority to conclude contracts on its behalf that a Cabinet Order specifies, or, where a tax treaty Japan has concluded provides otherwise, what that treaty defines as one.

旧法第七十二条第五号に規定する恒久的施設

通常市街化区域農地（つうじょうしがいかくいきのうち）

Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).

同条第一項に規定する通常市街化区域農地

償還金等（しょうかんきんとう）

In this paragraph of the supplementary provisions (附則) of Ministry of Finance Order (財務省令) No. 53 of 2014, both the redemption money or similar assets (償還金等) of Article 90-2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act — money or other assets handed over in the cases Article 224-3, paragraph (4) of the Income Tax Act lists — and the redemption money of discount bonds (割引債の償還金等) of paragraph (2) of that Article 90-2.

所得税法施行規則第九十条の二第一項に規定する償還金等及び同条第二項に規定する割引債の償還金等