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第四号施行日
The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 66 of 2016 come into effect, among them Article 3 of that Act, which amended the Defined Contribution Pension Act: a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).
経済的利益等
In Article 58 of the supplementary provisions (附則) of Act No. 6 of 2010, the economic benefit as defined in Article 29, paragraph (3) of this Act as it stood before that Act, and amounts a Cabinet Order (政令) names, that a salary income earner, etc. (給与所得者等) receives through measures under Article 9, paragraph (2), item (ii) or Article 10, paragraph (3) of the Workers' Property Accumulation Promotion Act to lighten workers' burden; the old rules still apply to the part for periods before 1 January 2011.
In Article 21 of the supplementary provisions (附則) of Act No. 62 of 2012, the employees' old-age pension (老齢厚生年金) and the other insurance benefits paid as a pension on account of old age under Article 42 of the Employees' Pension Insurance Act as amended by Article 3 of that Act and the other provisions a Cabinet Order (政令) names.
老齢基礎年金等
In Article 14 of the supplementary provisions (附則) of Act No. 62 of 2012, the old-age basic pension (老齢基礎年金) and other pensions paid for old age under the amended Article 26 of this Act and other provisions a Cabinet Order (政令) names.
Short name for the Cabinet Order (政令) No. 363 of 2002 that amended the Order for Enforcement of the Income Tax Act and other Cabinet Orders on the coming into effect of the 2002 Act (Act No. 65 of 2002) improving the securities market through reform of the securities settlement system.
主要株主適格者
In Article 108 and Article 110 of the supplementary provisions (附則) of Act No. 65 of 2006, a local government or other person a Cabinet Order (政令) specifies that held an authorization under Article 106-3, paragraph (1) or the proviso to paragraph (4) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and is therefore treated as authorized under Article 106-3, paragraph (1) of this Act as Act No. 65 of 2006 amended it.
In Article 5 of the supplementary provisions (附則) of Act No. 32 of 2024, the provisions of that Act listed in Article 1, item (iii) of those supplementary provisions, which come into effect on a date a Cabinet Order (政令) sets within two years of the Act's promulgation.
For the time being, a national or local government body set by a Cabinet Order (政令) as one in which a considerable share of the employees are in occupations that qualifying disabled persons are found to have difficulty working in; its employee total for the hiring duty of Article 38 is reduced by a rate of not more than 95% set by Cabinet Order (Article 3, paragraph (1) of the supplementary provisions (附則)).
In Article 15-9-2, paragraph 1 of the supplementary provisions (附則), the fixed assets tax (固定資産税) on a house that meets specified seismic standards (特定耐震基準適合住宅) — for one in unit ownership, the total of the amounts computed for each unit owner on the parts the paragraph covers, and for certain others, such as one with parts not used as dwellings, the amount computed on the covered part, as a Cabinet Order (政令) provides — of which a share is reduced.
The previous year's taxable aggregate income used to work out a resident's tax prepayment base under the transitional rules of several amending laws, taking the adjusted income where income averaging applied and leaving out capital gains, occasional, miscellaneous and certain one-off income.
In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the pre-adjustment special suspended amount (調整前特例支給停止額) — the part that would be suspended if Article 11, paragraph (1) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as read under paragraph (1), and other provisions a Cabinet Order (政令) names, applied — plus one-tenth of what is left of the total of the amount equivalent to total monthly remuneration (総報酬月額相当額) and the base monthly amount (基本月額) once that amount is taken off; where half of that total's excess over the amount of the adjustment for the suspension of payment exceeds it, the suspension is worked out from it, or from the specified amount equivalent to a payment suspension (特定支給停止相当額) where that is also exceeded and is lower.
後期高齢者支援金等
The support payment for persons in the late stage of old age (後期高齢者支援金), the related administrative expense contribution (後期高齢者関係事務費拠出金) and the administrative expense contribution related to childbirth and childcare (出産育児関係事務費拠出金) under the Act on Assurance of Medical Care for Elderly People.
Depreciable assets (償却資産) of a kind a Cabinet Order (政令) sets, attached to an agreement evacuation facility (協定避難施設) and used for evacuation, acquired on or after the day the management agreement (管理協定) was concluded.
In Article 15, paragraph 22 of the supplementary provisions (附則), depreciable assets attached to a designated evacuation facility (指定避難施設) and used for evacuation, of a kind a Cabinet Order (政令) sets, acquired on or after the date of designation (指定日).
In Article 44 of the supplementary provisions (附則) of Act No. 5 of 2013, listed shares, etc. (上場株式等) acquired on or before 31 December 2015 through a financial instruments business operator, etc. (金融商品取引業者等) and put straight into another custody account of the same person at that operator, meeting other requirements a Cabinet Order (政令) sets, that are moved from that account into the person's specified account (特定口座).
調整前特例支給停止額
In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, for a beneficiary of an employees' old-age pension (老齢厚生年金) covered by Article 15, paragraph (1), the amount equal to the part of the pension that would be suspended if Article 11, paragraph (1) of the supplementary provisions of the Employees' Pension Insurance Act as it stood when Act No. 63 of 2012 was made, and the other provisions a Cabinet Order (政令) names, applied.
住宅性能向上改修住宅
A house at least ten years old that has been lived in, which a real estate broker (宅地建物取引業者) has bought and, within two years, given housing performance improvement works (住宅性能向上改修工事), of a kind a Cabinet Order (政令) sets; its sale to an individual who lives in it lowers the broker's real estate acquisition tax (不動産取得税) on buying it, for purchases by 31 March 2027.
住宅性能向上改修工事
Repair works of a kind a Cabinet Order (政令) sets that improve the safety, durability, comfort, energy efficiency or other quality or performance of a house at least ten years old that has been lived in, done by a real estate broker (宅地建物取引業者) within two years of buying it, for the reduction of real estate acquisition tax (不動産取得税) in Article 11-4, paragraph 2 of the supplementary provisions (附則).
対象外共同支配会社等
In Article 18 of the supplementary provisions (附則) of Act No. 13 of 2025, which amended this Act, a joint venture (共同支配会社等) that is an investment entity (各種投資会社等) where one of the other joint ventures holding ownership interests in it is located outside Japan, and others a Cabinet Order (政令) specifies; such joint ventures are left out of the transitional test in paragraph (3) under which a domestic corporation's domestic minimum tax for joint ventures is zero for covered fiscal years beginning from 1 April 2026 to 31 December 2027 (and ending by 30 June 2029).
In Article 2 of the supplementary provisions (附則) of Act No. 31 of 2011, a transaction of a kind a Cabinet Order (政令) specifies (including one it treats as equivalent) that a specified business operator (特定事業者) carries out on or after the day that Act came into effect with a customer, etc. (顧客等) as defined in Article 2, paragraph (3) of the Act on Prevention of Transfer of Criminal Proceeds as amended by that Act, other than the 国等 (the State, etc.) of Article 4, paragraph (5) of the amended Act, whose identity it had verified (本人確認) at an earlier transaction under Article 4, paragraph (1) of that Act as it stood before the amendment, keeping the record of it under Article 6 as it then stood.