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Short name for the Immigration Control and Refugee Recognition Act, used in the supplementary provisions of the amending laws that coin it.
The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.
受給権者
In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, a person entitled to a pension insurance benefit under this Act of a kind a Cabinet Order (政令) names, or to another benefit a Cabinet Order names.
A person who holds the right to receive a benefit (給付) under this Act; in Articles 12 and 13 of the supplementary provisions (附則) of Act No. 104 of 2004, a person entitled to a pension benefit under this Act or another benefit a Cabinet Order (政令) specifies.
改良車両
A railway vehicle of a kind a Cabinet Order (政令) specifies, improved between 1 April 2025 and 31 March 2027, that a railway or tramway operator (鉄道事業者等) puts to use in its business, on whose improved part the fixed assets tax (固定資産税) base is reduced for five years under Article 15, paragraph 11 of the supplementary provisions (附則).
In Article 15-9, paragraphs 4, 5 and 8 of the supplementary provisions (附則), elderly persons, persons with disabilities and others of a kind a Cabinet Order (政令) sets, for whose safety at home and ease of care the renovation work (居住安全改修工事) that earns a fixed asset tax (固定資産税) reduction is done.
A house that the prefectural governor recognises as replacing a house in Fukushima Prefecture destroyed or damaged by the Great East Japan Earthquake (東日本大震災), acquired by its owner or another person a Cabinet Order (政令) sets.
被設定者
In the supplementary provisions (附則) of Act No. 21 of 2005, a specified qualified farmland-owning corporation (特定農地所有適格法人) that has been granted the right under a loan for use (使用貸借) described in paragraph (5) of that Article over borrowed replacement farmland, etc. (借受代替農地等).
In the supplementary provisions (附則) of Act No. 51 of 1983, the date the Minister of Justice (法務大臣) designates for a building with existing exclusively-owned areas, earlier than the date set by Cabinet Order (政令), from which Articles 22 to 24 as amended by that Act apply to it.
The date the amendments listed in Article 1, item (iii) of the supplementary provisions (附則) of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021) come into effect: a date a Cabinet Order (政令) sets, within five years of the day that Act was promulgated (公布), 28 April 2021.
第二号施行日
The date the provisions listed in Article 1, item (ii) of the supplementary provisions of the amending law in question came into force.
A small and medium-sized business operator (中小事業者) as defined in Article 10, paragraph 8, item 6 of the Act on Special Measures Concerning Taxation, or a small and medium-sized enterprise (中小企業者) as defined in Article 42-4, paragraph 19, item 7 of that Act; for paragraphs 1 and 2 of Article 63, one running a sex-related special business (性風俗関連特殊営業) as defined in Article 2, paragraph 5 of the Act on Control and Improvement of Amusement Business is left out.
In Article 51, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, the beneficial interests in a trust, money and money, etc. (金銭等) defined in Article 70-2-2, paragraph (1) of this Act as that Act amended it — what an individual acquires under an education fund management contract (教育資金管理契約).
第二号施行日
In the supplementary provisions (附則) of Act No. 50 of 2020, the day the provisions listed in Article 1, item (ii) of those supplementary provisions, among them Article 14 of that Act amending the Payment Services Act, came into effect: a day set by Cabinet Order (政令) within one year of the Act's promulgation.
第二号施行日
In Article 2 of the supplementary provisions (附則) of Act No. 86 of 2012, the date the provisions listed in Article 1, item (ii) of those supplementary provisions come into effect, a date a Cabinet Order (政令) sets within one year of the Act's promulgation.
免税対象飼育牛
Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.
後期高齢者支援金
The support payment for persons in the late stage of old age (後期高齢者支援金) collected each fiscal year from insurers (for national health insurance, the prefecture) under Article 118 of the Act on Assurance of Medical Care for Elderly People.
In Articles 12 and 13 of the supplementary provisions (附則) of Act No. 64 of 2014, premium-paid time as a category 1 insured person (第一号被保険者), within ten years before the month of approval, for which a person would have been paying additional premiums (付加保険料) had Article 87-2, paragraph (4) of this Act as it stood before the 2012 amendment not been applied to them for missing a due date.
In Article 25, paragraph (3) and Article 38 of the supplementary provisions (附則) of Act No. 74 of 2025, the Health Insurance Act as amended by Article 33 of that Act, counting only the amendments listed in Article 1, paragraph (1), item (ix) of those supplementary provisions, which come into effect on a date a Cabinet Order (政令) sets within three years of that Act's promulgation (公布, its official publication) on 20 June 2025.
Depreciable assets (償却資産) for evacuation of a kind a Cabinet Order (政令) sets that are attached to a designated evacuation facility (指定避難施設) and acquired on or after its designation date, or attached to an evacuation facility under a management agreement (協定避難施設) and acquired on or after the agreement was concluded; their fixed asset tax (固定資産税) base is reduced, by a proportion the municipality's by-law (条例) sets within the range Article 15, paragraph 22 of the supplementary provisions (附則) allows, for the years from when they are first taxed to the fiscal year whose assessment date falls five years on, or to the end of the management agreement if that comes first.