Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 46 of 2021, the shares (株式) or equity interests (持分) of a company, as shares, etc. (株式等) are defined in Article 2, paragraph (7) of this Act.
銀行法第二条第七項に規定する株式等
調書
A report (調書) that Article 59, paragraph (1), (2) or (3) requires to be filed with the district director (税務署長): on insurance benefits and retirement allowances paid, on changes of policyholder on a policyholder's death, and on trusts.
相続税法第五十九条第五項に規定する調書
Twelve times the monthly amount by which an employees' old-age pension (老齢厚生年金) is suspended for a month in which its beneficiary is an insured (被保険者) and can receive the basic continuous employment benefits for the elderly (高年齢雇用継続基本給付金): 4 percent of the person's standard monthly remuneration (標準報酬月額) where that is below 64 percent of 30 times the deemed daily amount of wages (みなし賃金日額), otherwise a smaller percentage a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, reduced where ten fourths of it plus the standard monthly remuneration would exceed the payment limit (支給限度額).
前条第二項（同条第五項において準用する場合を含む。）の規定による調整額
株式等
Shares, etc. as defined in Article 37-10, paragraph (2): shares (with rights to become a shareholder or unitholder, rights to an allotment of shares, share options and rights to their allotment), equity interests in corporations, preferred equity, beneficial interests in investment trusts, specified beneficiary certificate-issuing trusts and bond-like beneficial interests, and public and corporate bonds (公社債) other than certain ones — foreign corporations' included, golf-club-type shares excluded.
第三十七条の十第二項に規定する株式等
発泡酒
In the supplementary provisions (附則) of Act No. 7 of 2018, happoshu (発泡酒) as Article 87, paragraph (1) of this Act as amended by that Act refers to it.
新租税特別措置法第八十七条第一項に規定する発泡酒
四半期
In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, each of the three-month periods into which a business year was divided under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it — the periods, other than any a Cabinet Order (政令) excluded, for which quarterly securities reports (四半期報告書) were filed.
…規定（同号に掲げる改正規定に限る。第三項において同じ。）による改正前の金融商品取引法（以下この条から附則第四条までにおいて「第三号旧金融商品取引法」という。）第二十四条の四の七第一項に規定する事業年度の期…
The day on which six months have elapsed (六月経過日), as defined in Article 21, paragraph 2 of the supplementary provisions (附則) of Act No. 79 of 2002, for the domestic corporation or other domestic corporation that paragraph names.
同項に規定する六月経過日
紙巻たばこ
Cigarettes as defined in Article 12-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 1 of Act No. 7 of 2025; here, the cigarettes into which heated tobacco is converted under Article 74-4, paragraph 3 of the Local Tax Act.
新法附則第十二条の二第一項に規定する紙巻たばこ
In Article 31(1) of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), the qualified merger, etc. as defined in Article 25 of those supplementary provisions: a qualified merger (適格合併), a qualified company split (適格分割), a qualified capital contribution in kind (適格現物出資) or a qualified post-formation acquisition of assets (適格事後設立).
附則第二十五条に規定する適格合併等
In the supplementary provisions (附則) of Act No. 15 of 2016, the application start date as defined in Article 56, paragraph (1) of those supplementary provisions: Article 42-2, paragraph (2), item (i) of this Act as amended by that Act applies to specified interest (特定利子) that a foreign financial institution, etc. (外国金融機関等) is to receive on or after it, and the former rule to specified interest due before it.
附則第五十六条第一項に規定する適用開始日
In Article 45, paragraph (3) of the supplementary provisions (附則) of Act No. 4 of 2022, a corporation holding the certification referred to in Article 7, paragraph (2) of the supplementary provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022), where the earlier rules still apply to it.
沖振法等改正法附則第七条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人
A hospital or clinic designated by the Minister of Health, Labour and Welfare under Article 63, paragraph (3), item (i), at which insured persons can receive the benefits for medical treatment (療養の給付) of health insurance, not counting any beds left out of its designation under Article 65.
健康保険法第六十三条第三項第一号に規定する保険医療機関
合算対象期間
Time in which a person fell within Article 5, paragraph (1), item (i) or (iii) of the supplementary provisions (附則) — people who may choose to be insured: residents of Japan aged 20 to 59 able to receive old-age benefits from Employees' Pension Insurance (厚生年金保険) and similar, or Japanese nationals and others a Cabinet Order (政令) specifies living outside Japan aged 20 to 64 — other than time as a category 2 (第二号被保険者) or category 3 insured person (第三号被保険者), premium-paid time and time aged 60 or over.
附則第五条第一項第一号又は第三号に該当した期間（第二号被保険者又は第三号被保険者であつた期間、保険料納付済期間及び六十歳以上であつた期間を除く。）
加熱式たばこ
Heated tobacco (加熱式たばこ) as defined in Article 12-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2025, for the prefectural tobacco tax (道府県たばこ税) on it.
新法附則第十二条の二第一項に規定する加熱式たばこ
In Article 20, paragraph (4) of the supplementary provisions (附則) of this Act, the person who receives the insurance money under a life insurance contract that is a qualified retirement pension contract (適格退職年金契約), as referred to in paragraph (2), item (ii)(b) of that Article.
同項第二号ロの保険金受取人
In Article 20, paragraph (4) of the supplementary provisions (附則) of this Act, the person who receives the mutual aid money under a life mutual aid (生命共済) contract that is a qualified retirement pension contract (適格退職年金契約), as referred to in paragraph (2), item (iii)(b) of that Article.
同項第三号ロの共済金受取人
A current or former insured who was a police officer, Imperial Guard officer (皇宮護衛官), fire service official (消防吏員) or full-time fire brigade member (常勤の消防団員) at or below a rank set by Cabinet Order (政令), and who had served continuously as one for 20 years or more when they came to meet all the items of Article 8 of the supplementary provisions (附則) of the Employees' Pension Insurance Act (or, if no longer insured by then, on the day before losing that status), or a person a Cabinet Order treats alike, as defined in Article 7-3, paragraph (1), item (iv) of those supplementary provisions.
…らの者のうち政令で定める階級以下の階級である者に限る。）である被保険者又は被保険者であつた者のうち、附則第八条各号のいずれにも該当するに至つたとき（そのときにおいて既に被保険者の資格を喪失している者にあつ…
短時間被保険者
In Article 22 of the supplementary provisions (附則) of Act No. 74 of 2025, an insured under employees' pension insurance who is under 70, is in grades 1 to 6 of the standard monthly remuneration (標準報酬月額), and is a specified under-three-quarters part-time worker (特定四分の三未満短時間労働者) as defined in Article 17, paragraph (1) of the supplementary provisions (附則) of Act No. 62 of 2012.
平成二十四年機能強化法附則第十七条第一項に規定する特定四分の三未満短時間労働者であり、かつ、七十歳未満である厚生年金保険の被保…
特定雑損失金額
For the prefectural inhabitant tax (道府県民税), the part of a casualty loss (雑損失の金額) under Article 32, paragraph 9 that comes from the special loss amount (特例損失金額) — losses the Great East Japan Earthquake (東日本大震災) caused to assets of the kind Article 34, paragraph 1, item 1 covers, including unavoidable related spending a Cabinet Order (政令) sets, less what insurance, damages or the like made good — which can be deducted in each of the five fiscal years from the fiscal year after next.
附則第四十三条第一項に規定する特定雑損失金額
The farmland-equivalent tax amount as defined in Article 29-2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 10 of 1982; for fiscal 1982 a municipality that could not make the certification under Article 29-5, paragraph 1 of those supplementary provisions in time could collect the tax on farmland in an urbanization promotion area (市街化区域農地) provisionally at that amount.
新法附則第二十九条の二に規定する農地課税相当額