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特定信用協同組合等
In Article 8 of the supplementary provisions (附則) of Act No. 4 of 2007, those credit cooperatives and federations of credit cooperatives, labour banks and their federation, and shinkin banks and their federation (信用協同組合等) that a Cabinet Order (政令) sets as large in business scale on the date that Act came into effect, including those formed by a merger to which one of them, or one so formed, is party.
In the supplementary provisions (附則) of Act No. 13 of 2009, shares or capital contributions of the company concerned that a specified donee (特定受贈者) acquired by gift of specified family company shares, etc. (特定同族株式等) from a donor who died on or after 1 October 2008 — gifts made between the first gift in the selected year and the confirmation date (確認日) under Article 70-3-3 of this Act as it stood before that Act — and chooses, in the way a Cabinet Order (政令) sets, to have treated as unlisted shares, etc. (非上場株式等) inherited from the donor under Article 70-7-2 as amended by that Act.
In the supplementary provisions (附則), the amount, calculated as a Cabinet Order (政令) provides, equal to the revenue from the costs of sending notices to pay traffic penalties (通告書送付費).
In the supplementary provisions (附則) of Act No. 13 of 2009, the specified gifted shares, etc. of a family company (特定受贈同族会社株式等) that an heir, etc. of specified business assets (特定事業用資産相続人等) of a donor who died on or after 1 October 2008 chooses, in the way a Cabinet Order (政令) sets, to have treated as unlisted shares, etc. (非上場株式等) inherited or bequeathed from the donor, so that Article 70-7-2 as amended by that Act applies to them where the requirements of that paragraph are met.
A railway vehicle of a kind a Cabinet Order (政令) specifies, newly manufactured between 1 April 2025 and 31 March 2027, that a railway or tramway operator (鉄道事業者等) acquires, or acquires, transfers and leases back, and puts to use in its business, whose 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).
The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.
In the supplementary provisions (附則) of Act No. 32 of 1991, the day a Cabinet Order (政令) sets, within nine months of that Act's promulgation (公布), on which Articles 3 and 4 of those supplementary provisions come into effect under the proviso to their Article 1.
In Article 11, paragraph 12 of the supplementary provisions (附則), a building, of a kind a Cabinet Order (政令) sets as helping to improve urban functions, newly built by rebuilding a building that a Cabinet Order sets as needing to be rebuilt, or by another act an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
The application period as defined in Article 37-13-3, paragraph 1 of the Act on Special Measures Concerning Taxation; where an event listed in that paragraph happens within it to specified shares (特定株式) the taxpayer acquired by paying them in, the loss is treated as a loss on their transfer for the prefectural inhabitant tax (道府県民税).
対象事業
In Article 25 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), the business named in Article 53, paragraph (1) of the Corporation Tax Act as it stood before that Act — publishing and the other businesses a Cabinet Order (政令) specifies, for which a reserve for returned goods could be set up; a corporation carrying it on when the Act came into effect may keep that reserve, on a shrinking scale, for business years beginning by 31 March 2030.
In Article 9-2 of the supplementary provisions (附則), the fiscal year a Cabinet Order (政令) sets; by the end of the following fiscal year, the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) settles the bed conversion support payments, etc. (病床転換支援金等) it collected from fiscal 2008 to that year, paying into the national treasury and granting to prefectures and insurers the amounts the Minister of Health, Labour and Welfare sets.
In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, the revaluation rates (再評価率) under Article 43, paragraph (1) of this Act, the previous-amount revision rate (従前額改定率) under Article 21, paragraph (2) of the supplementary provisions of Act No. 18 of 2000 as amended by Act No. 104 of 2004, and other rates a Cabinet Order (政令) names; for beneficiaries in the classes Article 31 describes, Articles 43-4 and 43-5 of this Act did not apply to revising or setting them up to and including fiscal 2014.
Ordinary (demand) deposits and similar savings a Cabinet Order (政令) specifies, which the 1987 amending law (Act No. 96 of 1987) brought under its new rules on the taxation of interest not from 1 April 1988, as it did everything else, but from a later day set by Cabinet Order.
第二号施行日
The date the amendments listed in Article 1, item (ii) 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 three years of the day that Act was promulgated (公布), 28 April 2021.
第九号施行日
The date the provisions listed in Article 1, item (ix) of the supplementary provisions (附則) of Act No. 16 of 2019 come into effect — among them the part of its amendment to Article 17 of this Act that concerns items (v) and (vi) — a date set by Cabinet Order (政令) within three years of that Act's promulgation (公布, its official publication).
第二号施行日
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 301 of 2015, the date the provisions listed in Article 1, item (ii) of those supplementary provisions come into effect: the date the provisions listed in Article 1, item (v) of the supplementary provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect.
第二号施行日
In Article 5 of the supplementary provisions (附則) of Act No. 32 of 2026, 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, no later than 31 March 2027.
処分等の行為
In the supplementary provisions (附則) of Ministry of Labour Order No. 2 of 2000, a permission or other disposition (処分), or another act, done under a law's provisions or a Cabinet Order (政令) under it. Article 2 treats such an act that a Director of a Prefectural Labor Standards Bureau (都道府県労働基準局長) or a prefectural governor (都道府県知事) did before the decentralization reform law (地方分権推進整備法) came into effect, where the work it concerns is to be handled from that day by the Director of a Prefectural Labor Bureau (都道府県労働局長) under the laws as that law amended them or Ministry of Labour Orders (労働省令) under them, as done by the Director of the Prefectural Labor Bureau under their corresponding provisions.
申請等の行為
In the supplementary provisions (附則) of Ministry of Labour Order No. 2 of 2000, an application for a permission or the like, or another act, made to an official under a law's provisions or a Cabinet Order (政令) under it. Article 2 treats such an application or act made to a Director of a Prefectural Labor Standards Bureau (都道府県労働基準局長) or a prefectural governor (都道府県知事) and still pending when the decentralization reform law (地方分権推進整備法) came into effect, where the work it concerns is to be handled from that day by the Director of a Prefectural Labor Bureau (都道府県労働局長) under the laws as that law amended them or Ministry of Labour Orders (労働省令) under them, as made to the Director of the Prefectural Labor Bureau under their corresponding provisions.
第二号施行日
In the supplementary provisions (附則) of Act No. 48 of 2023, 2 December 2024: the date the provisions listed in Article 1, item (ii) of those supplementary provisions — among them Article 10, which amended this Act — came into effect.