2 provisions changed · 3 provisions in the supplementary provisions
Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.
Article 586 · Non-Taxation of the Special Land Holding Tax第五百八十六条(特別土地保有税の非課税)
Land used for a long-term care health facility prescribed in Article 8, paragraph (28)(27) of the Long-Term Care Insurance Act that is operated by a medical care corporation, a social welfare corporation or any other person specified by Cabinet Order
a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act and a clinic prescribed in paragraph (2) of that Article, a long-term care health facility prescribed in Article 8, paragraph (28)(27) of the Long-Term Care Insurance Act that is specified by Cabinet Order and a long-term care medical institute prescribed in paragraph (29)(28) of that Article that is specified by Cabinet Order, and a training school for medical personnel such as nurses, assistant nurses, dental hygienists and others specified by Cabinet Order;
This Act comes into effect on April 1, 2027; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
the provisions of Article 2 (excluding the amending provision listed in the preceding item), the provisions of Article 4 (excluding the amending provision listed in that item), the provisions of Article 6 (excluding the amending provision listed in that item), the provision, in Article 7, amending the Table of Contents of the Child Welfare Act, the provision amending Article 25-2, paragraph (1) of that Act, the provision amending Article 33-23-11, paragraph (1) of that Act, the provision adding four Articles to Section 9 of Chapter II of that Act, and the provision amending Article 61-3 of that Act, the provisions of Article 10, and the provisions of Article 14 (excluding the amending provision listed in that item); the provisions of Articles 18 through 20, Article 32, Article 34, Article 36, Article 41, Article 43 and Article 45 of the Supplementary Provisions, the provisions of Article 47 of the Supplementary Provisions (excluding the amending provision listed in that item), the provisions of Articles 53 and 55 of the Supplementary Provisions, the provisions of Article 58 of the Supplementary Provisions (excluding the amending provision listed in that item), and the provisions of Articles 61, 63, 67, 69, 71 and 74 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years from the date of promulgation;
A change to a law's text. It is made by a separate law or order — the amending act — usually written as instructions to replace, delete or add words. An Act amending part of another Act is usually titled 〇〇法の一部を改正する法律, "act amending part of…", or 〇〇法等の一部を改正する法律 when it amends three or more.
The day a law or an amendment starts to apply. It is often months or years after promulgation, so that people have time to prepare. The Ministry of Justice's English usually says a law "comes into force" or "comes into effect", and sometimes calls the day its "enforcement date". Its "enforcement" more often means the word's other sense, carrying a law out, as in an Order for Enforcement (施行令), the Cabinet Order (政令) that sets out the details for carrying out an Act.
The official identifier a law receives when it is published: the year, the kind of law, and a serial number within that year. Titles can repeat over the decades; numbers never do.
The official publication of a law or amendment once it has been made, in the Official Gazette (官報), so that anyone can know what it says. A law cannot bind anyone before it is promulgated, and it usually starts to apply on a later enforcement date.
The part after a law's main provisions (本則) that deals with matters incidental to them: when the law takes effect, how the change from old rules to new ones is handled, and sometimes temporary exceptions to the main text. Every amending law has its own, printed after the original law's.