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post-effective-date transaction under paragraph (2)

第二項施行日以後取引(だいにこうしこうびいごとりひき)

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 that is an association or foundation without legal personality (人格のない社団又は財団), 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.

Former Order for the Enforcement of the Residential Basic Book Act

旧住民基本台帳法施行令(きゅうじゅうみんきほんだいちょうほうせこうれい)

This Cabinet Order as it stood before Article 1 of Cabinet Order No. 301 of 2015 amended it.

New Order for the Enforcement of the Residential Basic Book Act

新住民基本台帳法施行令(しんじゅうみんきほんだいちょうほうせこうれい)

In the supplementary provisions (附則) of Cabinet Order No. 301 of 2015, the Order for the Enforcement of the Residential Basic Book Act as amended by Article 1 of that Cabinet Order.

item (vi) New National Health Insurance Act

第六号新国民健康保険法(だいろくごうしんこくみんけんこうほけんほう)

In the supplementary provisions (附則) of Act No. 31 of 2026, the National Health Insurance Act as amended by Article 6 of that Act, which comes into effect on the date set in Article 1, item (vi) of those supplementary provisions: 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.

specified amount of salaries, etc. paid to employees

特定雇用者給与等支給額(とくていこようしゃきゅうよとうしきゅうがく)

For a corporation that carries on both businesses not subject to the enterprise tax (事業税), or businesses listed in Article 72-2, paragraph 1, item 2, and other businesses, the part of its salaries, etc. paid to employees (雇用者給与等支給額) that relates to the other businesses, or an amount computed as a Cabinet Order (政令) provides where it is hard to work out; its share of the total limits the wage-increase deduction from the value-added levy (付加価値割) under Article 9, paragraphs 12 and 13 of the supplementary provisions (附則).

Code of Criminal Procedure Before the item (iii) Amendment

第三号改正前刑事訴訟法(だいさんごうかいせいまえけいじそしょうほう)

In Article 2 of the supplementary provisions (附則) of Act No. 39 of 2025, the Code of Criminal Procedure as it stood before the amendments Article 1 of that Act made to it that come into effect on the date set in Article 1, item (iii) of those supplementary provisions.

specified additional premium payment deadline

特定付加保険料納付期限日(とくていふかほけんりょうのうふきげんび)

In the supplementary provisions (附則) of Act No. 64 of 2014, the day three years after the item (vii) effective date (第七号施行日), counting that date, until which specified additional premiums (特定付加保険料) can be paid.

grant of loan for use over borrowed substitute farmland, etc.

借受代替農地等に係る設定(かりうけだいたいのうちとうにかかるせってい)

In Article 55, paragraph (5) of the supplementary provisions (附則) of Act No. 21 of 2005, a donee's granting, as a Cabinet Order (政令) provides, of a right of loan for use (使用貸借) over all its borrowed substitute farmland, etc. (借受代替農地等) to a former specified agricultural production corporation (旧特定農業生産法人), from that Act's coming into effect to 30 June 2011 and before the donor's death.

cost of purchasing specified over-the-counter medicines, etc.

特定一般用医薬品等購入費(とくていいっぱんよういやくひんとうこうにゅうひ)

The price paid for over-the-counter medicines (一般用医薬品等) that a Cabinet Order (政令) names as especially able to replace medicines given as medical care benefits under the medical insurance laws, as Article 41-17, paragraphs (1) and (2) of this Act defined it before Article 7 of the 2021 amending law (Act No. 11 of 2021) amended it.

Article 7, paragraph (1) as applied under the former Child Allowance Act

旧児童手当法準用第七条第一項(きゅうじどうてあてほうじゅんようだいしちじょうだいいっこう)

In Article 13 of the supplementary provisions (附則) of Act No. 47 of 2024, Article 7(1) of the Child Allowance Act as applied under Article 2(4) of the supplementary provisions (附則) of the Child Allowance Act as it stood before Article 12 of that Act amended it, including as read under Article 17(1).

person not recorded in a Basic Resident Register since the effective date

施行日以後住民基本台帳に記録されていなかった者(しこうびいごじゅうみんきほんだいちょうにきろくされていなかったもの)

In the supplementary provisions (附則) of Act No. 133 of 1999, a person once recorded in a Basic Resident Register (住民基本台帳) before that Act came into effect but not recorded in any municipality's register since then, including certain people, set by Cabinet Order (政令), who were recorded when it came into effect.

application or other process

申請等(しんせいとう)

In Article 24 of the supplementary provisions (附則) of Act No. 25 of 1984, an application, notification or other act made to one of the maritime and land transport officials the Article names. The 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), a branch office head (支局長等) or a Director of a District Land Transport Bureau (陸運局長) as made to the corresponding official under the Acts as that Act amended them, as a Cabinet Order (政令) provides, or, for an act made to a branch office head, a Ministry of Transport Order (運輸省令).

Former Order

旧令(きゅうれい)

This Cabinet Order as it stood before Article 1 of Cabinet Order No. 4 of 2015 amended it.

the effective date

施行日(しこうび)

The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.

base date

基準日(きじゅんび)

In the supplementary provisions (附則) of Cabinet Order No. 253 of 2010, the date a Cabinet Order (政令) sets under Article 3, paragraph (1) of the supplementary provisions of the amending Act (改正法) of those supplementary provisions, Act No. 77 of 2009, the date on which the mayor draws up provisional certificates of residence (仮住民票) for foreign nationals expected to become foreign residents (外国人住民).

corporation

法人等(ほうじんとう)

In Article 4 of the supplementary provisions (附則), a corporation or other body a Cabinet Order (政令) specifies that an employer of insured persons (other than one whose place of business has a health insurance society) forms together with those insured persons.

disposition, etc.

処分等(しょぶんとう)

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.

application, etc.

申請等(しんせいとう)

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.

road, etc.

道路等(どうろとう)

A road as defined in Article 2, paragraph 1 of the Road Act, or a similar thing a Cabinet Order (政令) specifies, under which newly installed underground cables and similar facilities get the fixed assets tax (固定資産税) reduction of Article 15, paragraph 29 of the supplementary provisions (附則).

bond

公社債(こうしゃさい)

A bond (公社債) as defined in Article 37-10, paragraph 2, item 7 of the Act on Special Measures Concerning Taxation, other than long-term credit bank debentures, etc. and others a Cabinet Order (政令) sets, as Article 35-2-3 of the supplementary provisions (附則) uses the term for losses when a bond held in a specified account loses its value.