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In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
The statutory payment due date as Article 60, paragraph (2) uses it in calculating delinquent tax (延滞税) — the deadline for paying the tax or, for certain taxes such as tax owed because a refund from carrying back a net loss was too large, or consumption tax on goods taken out of a bonded area, a date set by Cabinet Order (政令); the supplementary provisions (附則) of Act No. 7 of 2018 apply the amended Article 64, paragraph (3) to national tax whose statutory payment due date arrived on or after 1 January 2017.
第一号施設
In Article 15, paragraph 1 of the supplementary provisions (附則), a specified freight vehicle relay transport facility (特定貨物自動車中継輸送施設) under Article 29-2, item 1 of the Act on Improving the Efficiency of Distribution of Goods, of a kind a Cabinet Order (政令) sets, that a certified freight vehicle relay transport business operator, etc. (認定貨物自動車中継輸送事業者等) newly builds or extends (for an extension, the extended part only); where it is acquired for that operator's relay transport business between the day the Act amending that Act (Act No. 21 of 2026) comes into effect and 31 March 2028, its fixed asset tax (固定資産税) and city planning tax (都市計画税) base for five fiscal years is half its value.
In Article 15, paragraph 15 of the supplementary provisions (附則), a designated company (指定会社) as defined in Article 3, paragraph 3 of the Act on Management and Operation of Specific International Piers, or another person a Cabinet Order (政令) sets.
リース取引
A lease transaction (リース取引) as defined in Article 64-2, paragraph 3 of the Corporation Tax Act: a lease of an asset, other than a land lease without transfer of ownership or another lease a Cabinet Order (政令) excludes, that cannot be cancelled during its term (or is treated as such) and under which the lessee substantially enjoys the asset's economic benefits and bears the costs of using it.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.
The date, set by Cabinet Order (政令) within two years of promulgation, on which the provisions named in the proviso to Article 1 of the supplementary provisions (附則) of Act No. 56 of 2016 come into effect: the amendments to Article 34-2, paragraph (1), the new items added after Article 35, paragraph (1), item (vi) and Article 37, paragraph (1), item (ii), and Article 3 of those supplementary provisions.
In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.