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Terms

Industrial Accident Insurance Act

労災保険法(ろうさいほけんほう)

Short name for this Act, the Industrial Accident Compensation Insurance Act, used in the supplementary provisions (附則) of Acts that amended it.

current fiscal year's amount

当該年度額(とうがいねんどがく)

In Article 17-7 of the supplementary provisions (附則), for a person entitled on 31 March of the previous fiscal year to a pension insurance benefit worked out under Article 43, paragraph (1), Article 9-2, paragraph (2), item (ii) of the supplementary provisions or Article 20, paragraph (1) of the supplementary provisions of Act No. 18 of 2000, the amount of that benefit for the current fiscal year after the revaluation rates (再評価率) are revised under Articles 43-2 to 43-5; that Article compares it with the previous fiscal year's amount (前年度額) to limit how far the revision can lower the benefit.

additional amount of pension

加給年金額(かきゅうねんきんがく)

In Article 23 of the supplementary provisions (附則) of Act No. 95 of 1994, the additional amount of pension under Article 44, paragraph (1) of this Act as amended by that Act, as Article 18, paragraph (3) of those supplementary provisions applies it to the old-age pension in question.

Item 7 Effective Date

七号施行日(しちごうしこうび)

The date the provisions listed in Article 1, item 7 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect: the day the agreement between Japan and Australia on facilitating reciprocal access and cooperation between the Self-Defense Forces of Japan and the Australian Defence Force enters into force.

registration start date

登録開始日(とうろくかいしび)

In Articles 44 to 51-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the day on which a business was registered as a qualified invoice issuer (適格請求書発行事業者) under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by that Act.

blue return

青色申告書(あおいろしんこくしょ)

In the supplementary provisions (附則) of Act No. 8 of 2020, a blue return as defined in Article 2, paragraph (2), item (xxix) of this Act as amended by that Act with effect from 2022 (四年新措置法), which adopts Article 2, item (xxxvi) of the Corporation Tax Act: a return listed in items (xxx) to (xxxiii) of Article 2 of that Act that a corporation files on the blue form under Article 121 of that Act (including as applied by Article 146, paragraph (1)), or an amended return for one.

Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures

番号利用法(ばんごうりようほう)

In Articles 1 to 6 of the supplementary provisions (附則) of Act No. 16 of 2019, the short name for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

item (vi) Effective Date

第六号施行日(だいろくごうしこうび)

The date the provisions listed in Article 1, item (vi) of the supplementary provisions (附則) of Act No. 31 of 2026 come into effect — among them its Article 2, which amends this Act — a date a Cabinet Order (政令) sets within two years of that Act's promulgation (公布, its official publication) on 5 June 2026.

the Former Labor Standards Act

旧労働基準法(きゅうろうどうきじゅんほう)

This Act as it stood before Act No. 79 of 1993 amended it.

credited period

合算対象期間(がっさんたいしょうきかん)

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.

new permanent establishment

新恒久的施設(しんこうきゅうてきしせつ)

In Article 3, paragraph (4) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a permanent establishment (恒久的施設) as Article 2, paragraph (1), item (viii)-4 of this Act defines it as amended by that Act, used for the rules on foreign corporations that had no permanent establishment under the former definition on 31 December 2018 but had one under the new definition.

Effective Date of the Companies Act

会社法施行日(かいしゃほうしこうび)

The date the Companies Act (Act No. 86 of 2005) came into effect, which Article 1, item (iii) of the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006 sets as the day several of that Order's provisions come into effect.

New Civil Enforcement Act

新民事執行法(しんみんじしっこうほう)

other custody account

他の保管口座(たのほかんこうざ)

An account of a resident, or of a non-resident with a permanent establishment in Japan, with the same financial instruments business operator or similar institution, other than the specified account (特定口座), for recording securities in a book-entry transfer account register or holding them in custody, as used in the supplementary provisions (附則) of Act No. 5 of 2013.

new Shinkin Bank Act

新信用金庫法(しんしんようきんこほう)

In the supplementary provisions (附則) of Act No. 106 of 2005, the Shinkin Bank Act as amended by Article 3 of that Act.

new Labor Bank Act

新労働金庫法(しんろうどうきんこほう)

In the supplementary provisions (附則) of Act No. 106 of 2005, the Labor Bank Act as amended by Article 4 of that Act.

1996 Amendment Act

平成八年改正法(へいせいはちねんかいせいほう)

Short name, in the supplementary provisions (附則) of Act No. 34 of 1985, for Act No. 82 of 1996, the 1996 Act partially amending the Employees' Pension Insurance Act and other Acts.

the January 2018 New Act

三十年一月新法(さんじゅうねんいちがつしんぽう)

The Local Tax Act as amended by the provisions listed in Article 1, item 9 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 January 2018.

prospective mid- to long-term resident

予定中長期在留者(よていちゅうちょうきざいりゅうしゃ)

A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.

the Former Act on Special Measures Concerning Taxation

旧租税特別措置法(きゅうそぜいとくべつそちほう)

In Articles 2 and 8 of the supplementary provisions (附則) of Act No. 7 of 2025, the Act on Special Measures Concerning Taxation as it stood before Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) amended it, as Article 44 of that Act's supplementary provisions keeps it applying.