Supplementary Provisions, Article 2Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person
第二条（障害者等に該当する旨を証する書類の範囲等に関する経過措置）
The provisions then in force continue to govern the documents prescribed in those provisions that an individual who has a domicile in Japan, as referred to in Article 7, paragraph (3) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation"), presented, before the date prescribed in item (iii) of the preceding Article, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act"), of submitting the statement pursuant to Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2012; hereinafter referred to as the "Amending Order"), or of submitting the application for succession to tax-exempt savings pursuant to Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to that amendment.
改正前の所得税法施行規則（以下「旧規則」という。）第七条第三項（障害者等に該当する旨を証する書類の範囲等）の国内に住所を有する個人が、前条第三号に定める日前に租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下「改正法」という。）第二条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十四年政令第百号。以下「改正令」という。）による改正前の所得税法施行令第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による申告書の提出若しくは同令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類については、なお従前の例による。
With regard to the application of the provisions of Article 7, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") to a mid- to long-term Resident prescribed in Article 15, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed, in Article 7, paragraph (2), item (vii) of the New Regulation, "residence card or" is deemed to be replaced with "residence card," and "special permanent Resident certificate" is deemed to be replaced with "special permanent Resident certificate or the alien registration certificate prescribed in Article 15, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Act Partially Amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, etc. (Act No. 79 of 2009)".
入管法等改正法附則第十五条第二項（入管法の一部改正に伴う経過措置等）に規定する中長期在留者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における改正後の所得税法施行規則（以下「新規則」という。）第七条第二項（障害者等に該当する旨を証する書類の範囲等）の規定の適用については、同項第七号中「在留カード又は」とあるのは「在留カード、」と、「特別永住者証明書」とあるのは「特別永住者証明書又は出入国管理及び難民認定法及び日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法の一部を改正する等の法律（平成二十一年法律第七十九号）附則第十五条第一項（入管法の一部改正に伴う経過措置等）に規定する外国人登録証明書」とする。
The provisions of the preceding paragraph apply mutatis mutandis to the application of Article 7, paragraph (2) of the New Regulation to a special permanent Resident prescribed in Article 28, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Special Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed.
In the case where an individual who has a domicile in Japan and who gives notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Income Tax Act as amended by the provisions of Article 2 of the Amending Act (hereinafter referred to as the "New Act"), or makes the presentation pursuant to Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) or Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Amending Order (hereinafter referred to as the "New Order"), is a person who is not recorded in a certificate of residence on the day before the date prescribed in item (iii) of the preceding Article, then from the date prescribed in that item until the day on which six months have elapsed, a copy of that person's alien registration record, a certificate of recorded particulars of the alien registration record (meaning a document certifying the particulars registered in the alien registration record by the head of a local government; the same applies in Article 4, paragraph (4) (Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions), or a document issued or granted by a public agency or a similar document (limited, in each case, to one that bears that person's name, date of birth and domicile and was prepared within six months before the day on which that notice or presentation is made) is deemed to be a document prescribed in Article 7, paragraph (2), item (i) of the New Regulation.
改正法第二条の規定による改正後の所得税法（以下「新法」という。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は改正令による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）若しくは第四十七条第二項（非課税貯蓄相続申込書）の規定による提示をする個人で国内に住所を有するものが、前条第三号に定める日の前日において住民票に記載されていない者である場合には、同号に定める日以後六月を経過する日までの間は、その者の外国人登録原票の写し、外国人登録原票の記載事項証明書（地方公共団体の長の外国人登録原票に登録された事項を証する書類をいう。附則第四条第四項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置）において同じ。）又は官公署から発行され、若しくは発給された書類その他これらに類するもの（いずれもその者の氏名、生年月日及び住所の記載があるもので当該告知又は提示をする日前六月以内に作成されたものに限る。）は、新規則第七条第二項第一号に規定する書類とみなす。
Immigration Control Act Amendment Actmachine translation
「入管法等改正法」
Short name, in Article 1 of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, for Act No. 79 of 2009, the Act partially amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, on whose effective date, 9 July 2012, the provisions listed in item (iii) of that Article came into effect.
Short name set inSupplementary Provisions, Article 1, paragraph (1), item (iii)
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, short name for Cabinet Order No. 100 of 2012, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, short name for the 2012 Act partially amending the Act on Special Measures Concerning Taxation and other Acts (Act No. 16 of 2012).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, the Income Tax Act as it stood before Article 2 of the 2012 Act partially amending the Act on Special Measures Concerning Taxation and other Acts (Act No. 16 of 2012) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 24 of 2012 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 100 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (4)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, the Income Tax Act as amended by Article 2 of the 2012 Act partially amending the Act on Special Measures Concerning Taxation and other Acts (Act No. 16 of 2012).
Short name set inSupplementary Provisions, Article 2, paragraph (4)
certificate of recorded particularsmachine translation
「記載事項証明書」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, a document from the head of a local government (地方公共団体の長) certifying the particulars registered in a foreigner's original alien registration record (外国人登録原票).
Defined inSupplementary Provisions, Article 2, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (4)
special permanent resident
特別永住者
A person who may live in Japan permanently under a status the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan sets up for those who lost Japanese nationality under the Treaty of Peace with Japan (平和条約国籍離脱者) and for their descendants who were born in Japan and have lived there since, as each generation between them did (Articles 2 to 5). The first are those who lost Japanese nationality under the Treaty and have lived in Japan without a break since 2 September 1945 or earlier, or were born in Japan between then and the day the Treaty came into force and have lived there since, to a parent who had lived in Japan from 2 September 1945 or earlier and lost, or would have lost, Japanese nationality under the Treaty (Article 2, paragraph (1)). Anyone among them who, when the Act came into force, was in Japan under one of the arrangements earlier laws made for them (the stay Act No. 126 of 1952 allowed, permanent residence under the special Act for nationals of the Republic of Korea, the Permanent Resident status of residence, or the status of residence for a child of such a person) has the status by the Act itself (Article 3). A descendant who comes to stay in Japan by birth or another event without passing through the landing procedure (上陸の手続) at a port of entry is granted it by the Commissioner of the Immigration Services Agency (出入国在留管理庁長官) on an application made through the mayor of the municipality where they live within 60 days of that event (Article 4). One of them staying under a status of residence (在留資格) in Appended Table II of the Immigration Control and Refugee Recognition Act other than Permanent Resident is granted it on application (Article 5). The Commissioner issues each a special permanent resident certificate (特別永住者証明書) (Article 7), and the Immigration Control and Refugee Recognition Act's duty to carry a passport at all times does not apply to them (Article 17, paragraph (4)). A special permanent resident may be deported only after a sentence of imprisonment (拘禁刑) or heavier for insurrection or foreign aggression under the Penal Code (刑法), unless it was suspended in full or was for merely joining an insurrection, after a sentence of imprisonment for a crime concerning foreign relations under that Code, after a sentence of imprisonment or heavier for a crime against a foreign head of state, diplomatic envoy or mission that the Minister of Justice (法務大臣) finds has seriously harmed Japan's diplomatic interests, or after a sentence of life imprisonment or of imprisonment for over seven years where the Minister finds the crime has seriously harmed Japan's interests (Article 22, paragraph (1)). A re-entry permit may be valid for up to six years rather than five, and extended from abroad to seven rather than six (Article 23, paragraph (1)). A special permanent resident who leaves Japan with a valid passport and the certificate and tells the immigration inspector (入国審査官) they mean to return is treated as holding a re-entry permit valid for two years from departure, which cannot be extended, unless they fall in a category a Ministry of Justice Order (法務省令) excludes (Article 23, paragraph (2), applying Article 26-2 of the Immigration Control and Refugee Recognition Act).
Written by AI using Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, Arts. 2 to 5, 7, 17, 22, 23 and Immigration Control and Refugee Recognition Act, Art. 26-2 as a reference.
special permanent resident certificate
特別永住者証明書
The certificate the Commissioner of the Immigration Services Agency (出入国在留管理庁長官) issues to every special permanent resident (特別永住者) (Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, Article 7, paragraph (1)). One newly granted the status after birth or another event receives it through the mayor of the municipality where they live, and one granted it while staying with another status of residence (在留資格) from an immigration inspector (入国審査官) (Article 7, paragraphs (2) and (3)). It states the holder's name, date of birth, sex and nationality or region, their main address in Japan (住居地) if they have one, the certificate's number and expiry date, and other particulars a Ministry of Justice Order (法務省令) sets, and unless the holder is under an age that Order sets it shows their photograph (Article 8, paragraphs (1) and (3)). It runs until the fifth birthday after the notification or application for it for a holder then under 18, and until the tenth for anyone else; on a renewal the birthdays are counted from the old certificate's expiry date, and a holder under 18 whose old certificate expires on or after their 18th birthday gets the tenth (Article 9, paragraph (1)). A holder whose certificate carries no address must report one within 14 days of settling on it, and every holder must report a new address within 14 days of moving, to the mayor of the municipality they move to; a move-in notification under the Residential Basic Book Act (住民基本台帳法) made with the certificate counts as that report (Article 10, paragraphs (1), (2), (4) and (5)). Through the mayor of the municipality where they live, the holder must also report a change of name, date of birth, sex or nationality within 14 days, apply to renew the certificate in the three months before it expires, and apply for a new one within 14 days of learning it was lost, stolen or destroyed (Articles 11, paragraph (1), 12, paragraph (1), and 13, paragraph (1)). The holder must accept the certificate issued or returned, and show it when an immigration inspector, an immigration control officer (入国警備官), a police officer, a coast guard officer or another official a Ministry of Justice Order names asks to see it in the course of duty (Article 17, paragraphs (1) and (2)). It loses effect when the holder stops being a special permanent resident, when it expires, when the holder leaves Japan with no re-entry permit (counting as one the permit a holder is treated as having when leaving with a valid passport and the certificate, Article 23, paragraph (2)) and an immigration inspector confirms their departure, when a holder with a re-entry permit does not come back within its period, when a new certificate is issued and when the holder dies (Article 15, paragraph (1)); a certificate that has lost effect must be returned, in most cases within 14 days (Article 16). A holder recorded in the Residential Basic Book (住民基本台帳) who reports a change, renews or replaces the certificate may ask for the new one to be issued as a specified special permanent resident certificate (特定特別永住者証明書), one that also works as an Individual Number Card (個人番号カード) (Article 16-2, paragraph (1)). Forging or altering one in order to use it is punished by imprisonment (拘禁刑) of one to ten years (Article 26, paragraph (1)).
Written by AI using Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, Arts. 7 to 13, 15, 16, 16-2, 17, 23, 26 as a reference.