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Short name, in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, for the Act that arranged related laws when the Act amending the unemployment insurance and industrial accident compensation insurance laws, and the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, came into effect.
In Article 30, paragraphs (5) and (7) of the supplementary provisions (附則) of Act No. 63 of 2013, the due date for paying the money collected under Article 34, paragraph (5) of the supplementary provisions of the Employees' Pension Insurance Act as it stood before that Act, kept in force for a specified fund still in liquidation (清算未了特定基金) by Article 28, paragraph (3) of the 2013 Act's supplementary provisions.
In Article 69 of the supplementary provisions (附則) of Act No. 87 of 1999, the affairs, authority and powers of prefectural governors (都道府県知事) over the matters that Articles 32, 78 and 87 of the supplementary provisions of Act No. 34 of 1985 leave under the former rules.
Short name, in Article 2 of the supplementary provisions (附則) of Act No. 36 of 2009, for the Act that arranged related laws when the Act amending the unemployment insurance and industrial accident compensation insurance laws, and the Act on the Collection, etc. of Insurance Premiums of Labor Insurance, came into effect.
The date Act No. 14 of 1967, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The due date for payment referred to in Article 60, paragraph (2) of this Act as amended by Article 3 of Act No. 5 of 1984, including a due date brought forward under Article 38, paragraph (2); that Act's supplementary provisions (附則) apply the amended rules on demand letters, the disposal of security, delinquent tax (延滞税) and its exemption to national tax whose due date falls on or after that Act comes into effect.
A company split, an in-kind contribution, an in-kind distribution (a corporation handing its shareholders assets other than money, for example as a dividend or on winding up) or a sale between wholly controlled group companies of an asset whose gain or loss on transfer is deferred under the Corporation Tax Act, listed in Article 71, paragraph (2) so that the special time limits of paragraph (1) reach the corporations on both sides; the supplementary provisions of Act No. 6 of 2001 apply that rule to those made on or after 1 April 2001.
The Acts (法律) amended by Act No. 67 of 2014, and the orders made under them, as that Act amended them.
The date Act No. 55 of 1983, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In the supplementary provisions (附則) of Act No. 131 of 1957, the date set by Cabinet Order (政令), no later than two years after that Act came into effect, by which a person had to meet the conditions there to be treated as a real estate transaction officer (宅地建物取引員).
In the supplementary provisions (附則) of Act No. 56 of 1980, a licence (免許) under Article 3, paragraph (1), a registration (登録) under Article 18, paragraph (1), or a designation (指定) under Article 41, paragraph (1), item (i) or Article 64-2, paragraph (1) of this Act as it stood before Act No. 56 of 1980, or a permit (許可) under Article 3, paragraph (1) of the law on instalment savings sales of building lots and buildings (積立式宅地建物販売業法).
The Penal Code as it stood before Article 2 of the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022) amended it.
Medical expenses as defined in Article 73, paragraph (2) of this Act as it stood before the 2021 amending law (Act No. 11 of 2021), for which receipts could be attached to a return for 2017 to 2019 in place of the statement the law otherwise asks for.
新書式
In Article 3, paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the forms set out in Appended Tables 1(1) to 1(6) of the Regulation for Enforcement of the Income Tax Act as amended by that Order.
Each of the Ministerial Orders (省令) as amended by Ministry of Justice Order No. 7 of 2019, the amending Order these supplementary provisions (附則) belong to.
In Article 20 of the supplementary provisions (附則) of Act No. 85 of 1980, a permission, approval or other disposition (処分), or a contract or other act. That Article treats such an act that a national government body (国の機関) affected by that Act's amendments did, before that Act came into effect, under an Act (法律) or an order made under one as done, as a Cabinet Order (政令) provides, by the corresponding national government body under the Acts and orders as that Act amended them or according to how they divide the bodies' affairs.
In Article 21 of the supplementary provisions (附則) of Act No. 85 of 1980, an application, notification or other act. That Article treats such an act made, before that Act came into effect, to a national government body (国の機関) that its amendments concern as made, as a Cabinet Order (政令) provides, to the corresponding national government body under the Acts and orders as that Act amended them or according to how they divide the bodies' affairs.
旧信託
In Article 34, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), a trust that took effect before the day the Trust Act (Act No. 108 of 2006) came into effect (信託法施行日) — for a trust by will, one whose will was made before then — other than a trust described in the proviso to Article 12, paragraph (1) of the Corporation Tax Act as it stood before the 2007 Act.
In Article 29, paragraph (4) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-5, paragraph (3) of the Corporation Tax Act as it stood before that Act to stop paying tax as a consolidated group, including one given under the former rules kept by Article 16, paragraph (3) of those supplementary provisions; for five years after it, the corporation is treated as one listed in Article 64-9, paragraph (1), item (iii).
In Article 26 of the supplementary provisions (附則) of Act No. 8 of 2003, an inheritance, merger, split, etc. (分割等) or absorption-type company split (吸収分割) as referred to in Articles 10 to 12 of the Consumption Tax Act as amended by that Act.