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在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十九条の三に規定する在留カード

締約国軍隊（ていやくこくぐんたい）

The armed forces of a contracting state other than Japan that are in Japan in connection with activities Japan and that state, with Japan's consent, jointly decide on and carry out under a facilitation agreement (円滑化協定) — a treaty or other international agreement between Japan and that state, specified by Cabinet Order (政令), on reciprocal access and cooperation between the Self-Defense Forces (自衛隊) and that state's forces that provides for exemption from Japanese taxes.

…当該締約国との間の条約その他の国際約束であつて我が国の租税の免除に関する事項について定めるもののうち政令で定めるものをいう。）に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活…

酒類の移出（しゅるいのいしゅつ）

In the supplementary provisions (附則) of Act No. 3 of 2023, removal (移出) as referred to in Article 87-6, paragraph (1): a liquor manufacturer (酒類製造者) that runs an export liquor sales outlet (輸出酒類販売場) taking liquor out of that outlet to sell to a tax-exempt purchaser (免税購入対象者) who buys it for export.

租税特別措置法第八十七条の六第一項に規定する移出

払込資本の額（はらいこみしほんのがく）

The amount a Cabinet Order (政令) sets as what a corporation has received as contributions from its shareholders, the members of a general, limited or limited liability company, or its other investors.

法人が株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者から出資を受けた金額として政令で定める金額

資本金等の額（しほんきんとうのがく）

The amount a Cabinet Order (政令) sets as the capital contributions a corporation has received from its shareholders, etc. (株主等).

新法人税法第二条第十六号に規定する資本金等の額

地共済の掛金率（ちきょうさいのかけきんりつ）

In Article 23, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio worked out, as a Cabinet Order (政令) provides, from the ratios of contributions to salary and to end-of-term allowances (期末手当等) for long-term benefits that the articles of the Pension Fund Association for Local Government Officials (地方公務員共済組合連合会) set under Article 114, paragraph (3) of the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act; twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category III EPI insured time.

…款で定める同項に規定する長期給付に係る組合員の給料と掛金との割合及び期末手当等と掛金との割合に基づき政令で定めるところにより計算した割合

中高層耐火建築物（ちゅうこうそうたいかけんちくぶつ）

A building whose specified main structural parts are fire-resistant as Article 2, item 9-2(a) of the Building Standards Act provides, or a building falling under item 9-3(a) or (b) of that Article, with three or more storeys above ground counted as a Cabinet Order (政令) provides.

…要構造部を耐火構造とした建築物又は同条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数（政令で定めるところにより計算した地上階数をいう。）三以上を有するもの

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

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).

…額（イにおいて「一人平均老人医療費額」という。）で除して得た率が、新老健法第五十六条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る前期老人医療費額のうち、一人平均…

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).

…額（イにおいて「一人平均老人医療費額」という。）で除して得た率が、新老健法第五十六条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る後期老人医療費額のうち、一人平均…

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.

…下この号において「一人平均老人医療費額」という。）で除して得た率が、旧老健法第五十五条第一項第一号の政令で定める率を超える保険者をいう。）である場合における当該保険者に係る施行日前老人医療費額のうち、一人…

前期調整対象外医療費見込額（ぜんきちょうせいたいしょうがいいりょうひみこみがく）

In Article 16, paragraph (3), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose estimated elderly medical expenses for the earlier period (前期老人医療費見込額) 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 55, 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 estimated participant adjustment rate for the earlier period (前期概算加入者調整率).

…イにおいて「一人平均老人医療費見込額」という。）で除して得た率が、新老健法第五十五条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る前期老人医療費見込額のうち、一人…

後期調整対象外医療費見込額（こうきちょうせいたいしょうがいいりょうひみこみがく）

In Article 16, paragraph (8), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose estimated elderly medical expenses for the later period (後期老人医療費見込額) 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 55, 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 estimated participant adjustment rate for the later period (後期概算加入者調整率).

…イにおいて「一人平均老人医療費見込額」という。）で除して得た率が、新老健法第五十五条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る後期老人医療費見込額のうち、一人…

実施機関厚生年金保険事業費等（じっしきかんこうせいねんきんほけんじぎょうひとう）

In Article 27 of the supplementary provisions (附則) of Act No. 63 of 2012, the expenses a Cabinet Order (政令) names of each implementing organization (実施機関) for insurance benefits under this Act (including the premium-funded portion of basic pension contributions (基礎年金拠出金保険料相当分) under Article 84-5, paragraph (2) of this Act as amended by that Act) and for equivalent benefits; the part of each organization's reserves equal to its fiscal 2015 amount times the government reserve ratio (政府積立比率) is treated as its implementing organization reserves (実施機関積立金) from the day that Act came into effect.

…条の五第二項に規定する基礎年金拠出金保険料相当分を含む。）及びこれに相当する給付に要する費用その他の政令で定める費用

施行日以後調整対象外医療費額（しこうびいご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 (ii) of the supplementary provisions (附則) of Act No. 89 of 1991, for an insurer whose post-commencement elderly medical expenses (施行日以後老人医療費額) 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), (a) of the law on health services for the elderly (老人保健法) as amended by Article 1 of that Act, 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.

…この号において「一人平均老人医療費額」という。）で除して得た率が、新老健法第五十五条第一項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る施行日以後老人医療費額のうち、一…

施行日以後調整対象外医療費見込額（しこうびいごちょうせいたいしょうがいいりょうひみこみがく）

In Article 9, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 89 of 1991, for an insurer whose post-commencement estimated elderly medical expenses (施行日以後老人医療費見込額) 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), (a) of the law on health services for the elderly (老人保健法) as amended by Article 1 of that Act, 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.

…号において「一人平均老人医療費見込額」という。）で除して得た率が、新老健法第五十五条第一項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る施行日以後老人医療費見込額のうち…

施行日前特例退職被保険者等加入割合（しこうびまえとくれいたいしょくひほけんしゃとうかにゅうわりあい）

In Articles 27 and 29 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), a specified health insurance society's (特定健康保険組合) special retired insured persons' enrollment share (特例退職被保険者等加入割合) for the period from 1 April 2002 to the day before that Act's effective date.

…険組合に係る被保険者及びその被扶養者の総数に対する特例退職被保険者及びその被扶養者の総数の割合として政令の定めるところにより算定した割合（以下「特例退職被保険者等加入割合」という。）

旧令（きゅうれい）

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.

番号利用法整備令（ばんごうりようほうせいびれい）

Short name for Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).

新令（しんれい）

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014.