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Terms

entry of benefit reduction amount, etc.

給付額減額等の記載(きゅうふがくげんがくとうのきさい)

In Article 69, the entry a municipality makes on the certificate of insured person (被保険者証) of a primary insured person (第一号被保険者) requiring long-term care or support for whom the right to collect premiums has lapsed by prescription for some period, stating that the amount of long-term care benefits, etc. (介護給付等) will be reduced, that high-cost long-term care service expenses, specified admitted person service expenses and similar benefits will not be paid, and for what period (給付額減額期間); it is not made where a disaster or another special circumstance a Cabinet Order (政令) specifies exists.

high-rise residential building

居住用超高層建築物(きょじゅうようちょうこうそうけんちくぶつ)

A building under unit ownership of the kind Article 20, paragraph 1, item 1 of the Building Standards Act names that has exclusively-owned areas (専有部分) for living in on several floors, two or more of them; its tax is divided among the owners by floor area adjusted as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides.

wholly owning parent corporation resulting from a share exchange

株式交換完全親法人(かぶしきこうかんかんぜんおやほうじん)

A company that, by acquiring another company's shares in a share exchange, comes to own all of that company's issued shares, as defined in Article 2, item (xii)-6-3 of the Corporation Tax Act.

non-life insurance annuity acquired through inheritance, etc.

相続等損害保険年金(そうぞくとうそんがいほけんねんきん)

In Article 87, a payment under a non-life insurance or similar contract (損害保険等給付) that is an annuity of the kind Article 209, item (ii) of the Income Tax Act lists — one under a contract whose policyholder (保険契約者) is not the person receiving the annuity, or under another contract a Cabinet Order (政令) specifies — for which the payer must add further details to its statement of payments (調書).

rate of fluctuation in the proportion of disposable income

可処分所得割合変化率(かしょぶんしょとくわりあいへんかりつ)

The rate in Article 43-2, paragraph (1), item (iii): 0.910 less half the insurance premium rate under this Act on 1 September of the year three years before the year in which the fiscal year begins, divided by 0.910 less half that rate on 1 September of the year four years before; Article 43-2, paragraph (2) revises the revaluation rates (再評価率) by it alone for the previous fiscal year's standardized remuneration, and by it times the price fluctuation rate (物価変動率) for earlier years'.

Act on Special Measures for Consumer Litigation Procedure

消費者裁判手続特例法(しょうひしゃさいばんてつづきとくれいほう)

Short name for the Act on Special Measures Concerning Civil Court Proceedings for the Collective Redress for Damage Incurred by Consumers (Act No. 96 of 2013).

application for issuance of a specified residence card, etc.

特定在留カード等交付申請(とくていざいりゅうかーどとうこうふしんせい)

In Article 18-5, an application for the issue of a specified residence card, etc. (特定在留カード等) under Article 19-15-2(1) or (2) of the Immigration Control and Refugee Recognition Act or Article 16-2(1) to (3) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan.

Incorporated Administrative Agencies' Information Disclosure Act

独立行政法人等情報公開法(どくりつぎょうせいほうじんとうじょうほうこうかいほう)

Short name for the Act on Access to Information Held by Incorporated Administrative Agencies (Act No. 140 of 2001).

Specific Personal Information, etc. in Processes Handled by the Agency

機構処理事務特定個人情報等(きこうしょりじむとくていこじんじょうほうとう)

In Article 38-3 and Article 38-4(2), the specific personal information (特定個人情報) and other information, set by a Ministry of Internal Affairs and Communications Order (総務省令), that the Japan Agency for Local Authority Information Systems (機構) handles in the work it does under this Act.

dividends, etc. on listed shares, etc. in a minor's account

未成年者口座内上場株式等の配当等(みせいねんしゃこうざないじょうじょうかぶしきとうのはいとうとう)

Dividends and similar income (配当等) on listed shares, etc. in a minor's account (未成年者口座内上場株式等), of the kinds in Article 9-8, item (i)(a) to (c), payable within the periods Article 9-9 sets and paid through the financial instruments business operator, etc. (金融商品取引業者等) as the payment handler in Japan; Article 9-9 exempts them from income tax.

particulars recorded on the motor vehicle inspection certificate

自動車検査証記録事項(じどうしゃけんさしょうきろくじこう)

The chassis number (車台番号), the user's (使用者) name, the validity period (有効期間) and the other particulars a Ministry of Land, Infrastructure, Transport and Tourism Order (国土交通省令) sets, recorded electronically, magnetically or in another form people cannot perceive on the card that is the motor vehicle inspection certificate (自動車検査証).

mutual aid association

互助会(ごじょかい)

In Article 40-4, a body that the employees of a local government organise under a local ordinance (条例) to run a scheme of mutual aid among them, as Article 208, item (ii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes it; once the district tax office director approves the scheme, the contributions its members pay count as social insurance premiums (社会保険料).

dividends, etc.

配当等(はいとうとう)

In Article 23(2)(ii) and (iii), a dividend of surplus (剰余金の配当), dividend of profits (利益の配当) or distribution of surplus (剰余金の分配) under paragraph (1)(i), or a distribution of money (金銭の分配) under paragraph (1)(ii) or (iii), made by a corporation other than a stock company (株式会社).

filing date

提出日(ていしゅつび)

In Article 19, paragraph (2), the day a business operator files a notice under paragraph (1), items (iii) to (iv)-2 of that Article to shorten or change its taxable period (課税期間) to periods of three months or one month; the notice takes effect from the start of the next such period.

public and corporate bond

公社債(こうしゃさい)

In Article 41-12-2, paragraph (6), item (i), the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii): public and corporate bonds other than long-term credit bank bonds, etc. and others a Cabinet Order (政令) sets.

certificates, etc.

証票等(しょうひょうとう)

In Chapter II, certificates, electronic devices and other objects.

approval date

承諾日(しょうだくび)

In Articles 34-2 and 34-3, the day on which a financial instruments business operator, etc. (金融商品取引業者等) approves a customer's request concerning a kind of contract — in Article 34-2, a professional investor's (特定投資家) request to be treated as a customer other than a professional investor; in Article 34-3, a corporation's request to be treated as a professional investor.

infringed party

被侵害者(ひしんがいしゃ)

In Article 5, paragraph (1), a person whose business interests have been infringed by any of the unfair competition (不正競争) listed in Article 2, paragraph (1), items (i) to (xvi) or (xxii).

purpose of use

利用目的(りようもくてき)

In Article 11-2 and Article 50, the purpose, stated in the application, for which an applicant (申出者) will use the information learned by inspecting a partial copy of the Basic Resident Register (住民基本台帳).