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熱損失防止改修工事
Heat-loss prevention renovation work as defined in Article 15-9, paragraph 9 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 1 of 2022 amended it: renovation work of a kind a Cabinet Order (政令) sets that helps prevent heat loss through outer walls, windows and the like, done from 1 April 2008 to 31 March 2022 in the residential part (特定居住用部分) of a house that had existed since 1 January 2008 or earlier (other than a building in unit ownership, and of a kind a Cabinet Order sets).
In Article 55 of the supplementary provisions (附則) of Act No. 21 of 2005, an agricultural production corporation (農業生産法人), as defined in Article 2, paragraph (3) of the Cropland Act as it stood before Article 3 of Act No. 63 of 2015 amended it, of a kind a Cabinet Order (政令) sets — the corporation to which a donee (受贈者) whose gift tax on farmland was deferred could lend all that farmland free of charge (使用貸借) before 1 July 2011.
In the supplementary provisions (附則) of Act No. 24 of 2021, the Real Property Registration Act (Act No. 123 of 2004) as amended by Article 2 of that Act, counting only the amendments listed in Article 1, item (ii) of those supplementary provisions.
対象第三号被保険者期間
In Article 7-3-2 of the supplementary provisions (附則), a person's time as a category 3 insured person (第三号被保険者) that is premium-paid (保険料納付済期間), other than periods a Cabinet Order (政令) excludes.
対象旧保険料納付済期間
In Article 94 of the supplementary provisions (附則) of Act No. 34 of 1985, a premium-paid period under the former National Pension Act (旧国民年金法) between the day a person became entitled to a disability pension (障害年金等) and 31 March 1986; it is used to decide who may claim a special lump-sum payment (特別一時金).
In Articles 2 and 3 of the supplementary provisions (附則), a business that is a voluntarily covered business (任意適用事業) under Article 2, paragraph (1) of the supplementary provisions of the Employment Insurance Act; its employer's insurance relationship (保険関係) for employment insurance (雇用保険) arises on the day the Minister of Health, Labour and Welfare approves the employer's application to join, which needs the consent of at least half of its workers.
調整後税引前当期利益の額
In Article 14(1)(i)(b) and (ii)(b) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), the profit before tax for the country of location (所在地国) of the constituent entity (構成会社等) shown in the country-by-country report (国別報告事項), or equivalent information, provided to the competent district director, etc. for the covered fiscal year (対象会計年度), calculated leaving out losses a Cabinet Order (政令) sets as not counted in the individual calculated income, etc. (個別計算所得等の金額) under Article 82, item (xxvi) of the Corporation Tax Act as amended by that Act.
A category 1 insured person (第一号被保険者) or former one who meets a ground in the special premium exemption rules of Article 19, paragraph (2) of the supplementary provisions (附則) of Act No. 104 of 2004 or Article 14, paragraph (1) of those of Act No. 64 of 2014, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.
In Article 3, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 19 of 1996, the bearer beneficiary certificates of a securities investment trust, referred to in Article 5, paragraph (6) of the supplementary provisions of the Cabinet Order (政令) that Ministry of Finance Order calls 改正令 (the Amending Order), on which the distribution of profits referred to there arises.
In Article 42, paragraph 1 of the supplementary provisions (附則), a taxpayer's loss from the Great East Japan Earthquake (東日本大震災) to assets referred to in Article 34, paragraph 1, item 1, after insurance and similar compensation, with related unavoidable spending counted only if made before the day the return of paragraph 2 is filed, which the taxpayer may choose to treat as a loss arising in 2010 for prefectural inhabitant tax (道府県民税).
This Cabinet Order as amended by Cabinet Order No. 253 of 2010.
In the reading of Article 68-30 of this Act that this paragraph of the supplementary provisions (附則) of Act No. 79 of 2002 sets out, a fishing vessel; where the consolidated corporation was already, before the approval of the small and medium fishery structural improvement plan (中小漁業構造改善計画) concerned, a member of a fishery cooperative, etc. (漁業協同組合等) approved under another such plan for expanding business scale or joint production, or a person a Cabinet Order (政令) treats as equivalent, only a vessel the Cabinet Order specifies as contributing markedly to more rational fuel use and acquired or built on or after the approval of the new plan.
基準日
In Article 3 of the supplementary provisions (附則) of Act No. 77 of 2009, a date set by Cabinet Order (政令) between the date in Article 1, item (ii) of those provisions and the day before the item (i) effective date (第一号施行日); the mayor draws up a provisional certificate of residence (仮住民票) for each person who, on that date, is registered in the municipality's alien registration record (外国人登録原票) and is expected to be a foreign resident (外国人住民) there on the item (i) effective date.
The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.
In Article 24 of the supplementary provisions (附則) of Act No. 25 of 1984, an application, notification or other act. That Article treats such an act made, before that Act came into effect, to a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) as made, as a Cabinet Order (政令) provides — or, for one made to such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — to the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or maritime branch office head (海運支局長等) under the Acts and orders as that Act amended them.
基準日
In Article 22 of the supplementary provisions (附則) of Act No. 74 of 2025, the day that each item of its paragraph (1) sets for the kind of place of business covered by employees' pension insurance (適用事業所) it describes — such as the day an application under Article 17, paragraph (5) of the supplementary provisions of Act No. 62 of 2012 was accepted, 1 October 2035, or a day a Cabinet Order (政令) sets; the employer may apply to bear a larger share of its part-time insureds' (短時間被保険者) premiums until the month before the month containing the day two years after it.
The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.
In Article 13 of the supplementary provisions (附則) of Act No. 92 of 1973, the date Article 4 of that Act comes into effect, a date set by Cabinet Order (政令).
In the 2025 amending law (Act No. 13 of 2025), the tax withheld in 2025 from specified public pensions (特定公的年金等) in excess of the tax recomputed under the amended rules, left after setting it against the tax to be withheld from the year's last such payment made on or after 1 December 2025 (less any part not yet withheld), which the payer refunds.
In Article 23 of the supplementary provisions (附則) of Act No. 25 of 1984, a permission, approval or other disposition (処分), or a contract or other act. That Article treats such an act that, before that Act came into effect, a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) did under an Act (法律) or an order made under one as done, as a Cabinet Order (政令) provides — or, for an act of such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — by the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or head of a maritime branch or other local office (海運支局長等) under the Acts and orders as that Act amended them.