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Terms

small-scale specified joint real estate venture operator

小規模不動産特定共同事業者(しょうきぼふどうさんとくていきょうどうじぎょうしゃ)

A small-scale specified joint real estate venture operator as defined in Article 2, paragraph 7 of the Act on Specified Joint Real Estate Ventures.

waiver of the right to claim a refund of admission fees, etc.

入場料金等払戻請求権の放棄(にゅうじょうりょうきんとうはらいもどしせいきゅうけんのほうき)

A waiver of all or part of a right to claim a refund of admission fees, etc. (入場料金等払戻請求権) as Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020) provides; Article 3 of the supplementary provisions (附則) of Act No. 26 of 2020 treats as such a waiver a donation, no larger than the refund, made within a period a Cabinet Order (政令) sets to the person who paid the refund, where the right was exercised between 1 February 2020 and a date a Cabinet Order sets.

International Assistance in Investigation Act Before the item (iii) Amendment

第三号改正前国際捜査共助法(だいさんごうかいせいまえこくさいそうさきょうじょほう)

In Article 2 of the supplementary provisions (附則) of Act No. 39 of 2025, the Act on International Assistance in Investigations (国際捜査共助等に関する法律, Act No. 69 of 1980) as it stood before Article 18 of that Act amended its Article 8, paragraph (2) and Article 12, the amendments that come into effect on the date set in Article 1, item (iii) of those supplementary provisions.

highly energy-saving equipment, etc.

高度省エネルギー増進設備等(こうどしょうえねるぎーぞうしんせつびとう)

In the supplementary provisions (附則) of Act No. 11 of 2021, highly energy-saving equipment, etc. as defined in Article 10-2, paragraph (1) of this Act as it stood before that Act; for such assets individuals acquired, made or built before that Act came into effect, and those listed in that Article that individuals acquire by 31 March 2022, the former rules continue to apply.

Organized Crime Punishment Act Before the item (iii) Amendment

第三号改正前組織的犯罪処罰法(だいさんごうかいせいまえそしきてきはんざいしょばつほう)

In Article 2 of the supplementary provisions (附則) of Act No. 39 of 2025, the Act on Punishment of Organized Crimes and Control of Proceeds of Crime (組織的犯罪処罰法, Act No. 136 of 1999) as it stood before the amendments Article 23 of that Act made to it that come into effect on the date set in Article 1, item (iii) of those supplementary provisions.

eligible serviced housing for the elderly

特例適用サービス付き高齢者向け住宅(とくれいてきようさーびすつきこうれいしゃむけじゅうたく)

In Article 73-24, paragraph 1 as Article 11-4, paragraph 1 of the supplementary provisions (附則) reads it, a rental house (貸家住宅 — a house all or part of which is let solely as dwellings), of a kind a Cabinet Order (政令) sets, that is serviced housing for the elderly (サービス付き高齢者向け住宅) under Article 5, paragraph 1 of the Act on Securement of Stable Supply of Elderly Persons' Housing registered under Article 7, paragraph 1 of that Act.

2021 Special Taxation Measures Enforcement Order Amendment Order

令和三年租税特別措置法施行令改正令(れいわさんねんそぜいとくべつそちほうしこうれいかいせいれい)

Short name, in Article 2, paragraph (1) of the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2021, for Cabinet Order No. 119 of 2021, the 2021 Cabinet Order (政令) amending the Order for Enforcement of the Act on Special Measures Concerning Taxation and other Orders.

provisions on the Japan Export Raw Silk Storage Company

日本輸出生糸保管株式会社関係改正規定(にほんゆしゅつきいとほかんかぶしきがいしゃかんけいかいせいきてい)

The provisions of the 1966 amending law (Act No. 3 of 1966) concerning the Japan Export Raw Silk Storage Company (Articles 15 to 17 of its supplementary provisions, and the parts of its Article 18 amending the law on stabilising cocoon and raw silk prices), which came into effect on a later day set within six months of promulgation.

provisions on the Japan Export Raw Silk Storage Company

日本輸出生糸保管株式会社関係改正規定(にほんゆしゅつきいとほかんかぶしきがいしゃかんけいかいせいきてい)

The provisions of the 1966 amending law (Act No. 3 of 1966) concerning the Japan Export Raw Silk Storage Company (Articles 15 to 17 of its supplementary provisions, and the parts of its Article 18 amending the law on stabilising cocoon and raw silk prices), which came into effect on a later day set within six months of promulgation.

provisions on the Japan Export Raw Silk Storage Company

日本輸出生糸保管株式会社関係改正規定(にほんゆしゅつきいとほかんかぶしきがいしゃかんけいかいせいきてい)

The provisions of the 1966 amending law (Act No. 3 of 1966) concerning the Japan Export Raw Silk Storage Company (Articles 15 to 17 of its supplementary provisions, and the parts of its Article 18 amending the law on stabilising cocoon and raw silk prices), which came into effect on a later day set within six months of promulgation.

taxable transfer, etc. of assets by specified continuous supply

特定継続供給等に係る課税資産の譲渡等(とくていけいぞくきょうきゅうとうにかかるかぜいしさんのじょうととう)

In Article 2, paragraph (2) of the original supplementary provisions (附則) of the Consumption Tax Act (Act No. 108 of 1988), a continuing supply of electricity, gas, tap water or telecommunications services (電気通信役務) begun before 1 April 1989, or another taxable transfer a Cabinet Order (政令) specifies, for which the first right to charges arising on or after that date became fixed after 30 April 1989; only the part of those charges that Order sets is treated as a transfer made on 31 March 1989.

provisions amending Article 4, etc. of the Criminal Proceeds Transfer Prevention Act

犯罪収益移転防止法第四条等の改正規定(はんざいしゅうえきいてんぼうしほうだいよんじょうとうのかいせいきてい)

In Article 8, paragraph (1) of the supplementary provisions (附則) of Act No. 97 of 2022, the provisions of Article 6 of that Act that amend Article 4, Article 7, paragraph (2), Article 8, Article 12, Article 18 (only where it changes a reference to paragraph (3) into one to paragraph (4)) and the appended table (別表) of the Act on Prevention of Transfer of Criminal Proceeds, which come into effect on a date set by Cabinet Order (政令) within one year and six months of that Act's promulgation (公布).

provisions on the Japan Export Raw Silk Storage Company

日本輸出生糸保管株式会社関係改正規定(にほんゆしゅつきいとほかんかぶしきがいしゃかんけいかいせいきてい)

The provisions of the 1966 amending law (Act No. 3 of 1966) concerning the Japan Export Raw Silk Storage Company (Articles 15 to 17 of its supplementary provisions, and the parts of its Article 18 amending the law on stabilising cocoon and raw silk prices), which came into effect on a later day set within six months of promulgation.

specified inward investment business asset acquired on or after the effective date

施行日以後取得の特定対内投資事業用資産(しこうびいごしゅとくのとくていたいないとうしじぎょうようしさん)

In Article 27, paragraph (11) of the supplementary provisions (附則) of Act No. 55 of 1995, a specified inward investment business asset (特定対内投資事業用資産) as referred to in Article 46-3, paragraph (1) of this Act as it stood before that Act, acquired, etc. on or after the date that Act comes into effect (施行日) by a corporation certified under paragraph (2) of that Article before that date, within one year after the certification (or by the end of the period a Cabinet Order (政令) set, if earlier).

Amending Act

改正法(かいせいほう)

In Article 1 of the supplementary provisions (附則) of Cabinet Order No. 253 of 2010, short name for an Act partially amending the Residential Basic Book Act (住民基本台帳法の一部を改正する法律), which that Cabinet Order (政令) names by title alone, on whose effective date that Cabinet Order comes into effect, apart from the provisions its item (i) lists.

designated day

指定日(していび)

In the supplementary provisions of Act No. 39 of 1966, the date set by Cabinet Order (政令) under paragraph (1) of the supplementary provisions of the 1966 Act amending the Customs Act and other laws (Act No. 36 of 1966), from which some of the 1966 changes to this Act (to Articles 16, 21, 23, 30, 33 and 60) come into effect.

designated day

指定日(していび)

In the supplementary provisions (附則) of Act No. 44 of 2015, 1 April 2018: until the day before it, the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) carries out itself the verification investigations (確認調査) for registering motor vehicles based in areas a Cabinet Order (政令) specifies.

Number Use Act

番号利用法(ばんごうりようほう)

Short name for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013), used in Articles 3-2 and 3-3 of this Cabinet Order (政令) and in the supplementary provisions (附則) of Cabinet Order No. 301 of 2015.

affairs of the State, etc.

国等の事務(くにとうのじむ)

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.

consolidated subsidiary corporation

連結子法人(れんけつこほうじん)

A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.