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application or other act

申請等の行為(しんせいとうのこうい)

In Article 13 of the supplementary provisions (附則) of Act No. 84 of 1994, an application for a permission or the like, or another act, made under a law's provisions. Article 13 treats such an application or act made under the laws as they stood before that Act and still pending when it (or, for a provision named in the proviso to Article 1 of its supplementary provisions, that provision) came into effect as made, for applying the amended laws from that day, under their corresponding provisions, except as Articles 5 to 10 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

previously admitted Person Requiring Long-Term Care

要介護旧入所者(ようかいごきゅうにゅうしょしゃ)

In the supplementary provisions (附則) of Act No. 83 of 2014, an insured person requiring long-term care (要介護被保険者) who, on 31 March 2015, the day before the provisions in Article 1, item (iii) of those supplementary provisions came into effect, was in a community-based facility covered by public aid providing long-term care to the elderly (地域密着型介護老人福祉施設) or a designated facility covered by public aid providing long-term care to the elderly (指定介護老人福祉施設) and received community-based long-term care service expenses (地域密着型介護サービス費) under Article 42-2, paragraph (1) or facility long-term care service expenses (施設介護サービス費) under Article 48, paragraph (1) of this Act as it stood before those provisions.

Act No. 54

法律第五十四号(ほうりつだいごじゅうよんごう)

Short name, in Article 5 of the supplementary provisions (附則) of Act No. 54 of 1991, for that Act itself, the Act Partially Amending the Child Allowance Act (Act No. 54 of 1991).

status of residence under the new Act

新法の在留資格(しんぽうのざいりゅうしかく)

A status of residence in Appended Table I or II of the Immigration Control and Refugee Recognition Act, as amended by Act No. 79 of 1989, that a 'No. 16 resident' (十六号在留者) was deemed to hold when Ministry of Justice Order No. 15 of 1990 came into effect: Spouse or Child of Japanese National, Long-Term Resident, or the status for a child of a person who left Japanese nationality under the Treaty of Peace with Japan (平和条約関連国籍離脱者の子).

Act No. 72

法律第七十二号(ほうりつだいしちじゅうにごう)

In Article 1 of the supplementary provisions (附則) of Act No. 82 of 1980, the 1971 Act partially amending the Employees' Pension Insurance Act and other Acts (Act No. 72 of 1971).

Act No. 130

法律第百三十号(ほうりつだいひゃくさんじゅうごう)

In Article 6 of the supplementary provisions (附則) of Act No. 96 of 1967, the 1965 Act partially amending the Industrial Accident Compensation Insurance Act (Act No. 130 of 1965).

Act No. 72

法律第七十二号(ほうりつだいしちじゅうにごう)

In Article 1 of the supplementary provisions (附則) of Act No. 82 of 1980, the 1971 Act partially amending the Employees' Pension Insurance Act and other Acts (Act No. 72 of 1971).

Act No. 82

法律第八十二号(ほうりつだいはちじゅうにごう)

In Article 4 of the supplementary provisions (附則) of Act No. 84 of 1984, the 1980 Act partially amending the Employees' Pension Insurance Act and other Acts (Act No. 82 of 1980).

odour prevention equipment

悪臭防止用設備(あくしゅうぼうしようせつび)

In Article 8, paragraph 5 of the supplementary provisions (附則) of Act No. 5 of 1992, depreciable assets for preventing the emission of offensive odour substances (悪臭物質), acquired by 1 January 1991, among the depreciable assets referred to in Article 15, paragraph 7 of the supplementary provisions of the Local Tax Act as it stood before that Act amended it.

2019 New Consumption Tax Act

元年新消費税法(がんねんしんしょうひぜいほう)

The Consumption Tax Act as amended by Article 3 of Act No. 68 of 2012, as read under the provisions that Article 11, paragraph 1, item 2(b) of the supplementary provisions (附則) of Act No. 69 of 2012 lists.

change-of-use building land, etc.

用途変更宅地等(ようとへんこうたくちとう)

In Article 22, paragraph 2 of the supplementary provisions (附則) of Act No. 3 of 2018, land of the kinds listed in Article 18, paragraph 6, items 1 to 3 of the supplementary provisions of the Local Tax Act as amended by Article 1 of that Act that, at the assessment date of any of fiscal 2018 to 2020, falls in a class of land in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions, having fallen at the previous year's assessment date in the class beside it in the lower column; for those years' fixed asset tax (固定資産税) it is treated as having been in the upper-column class the year before.

field-specific operation policy

分野別運用方針(ぶんやべつうんようほうしん)

In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 60 of 2024, a field-specific operation policy as defined in Article 7-2, paragraph (1) of this Act as Article 2 of that Act amends it — a policy on running employment for skill development (育成就労) in a particular industrial field — which the competent ministers (主務大臣) may set and publish before that Act comes into effect, once a basic policy (基本方針) has been set early, and which is then treated as set and published under that Article.

partnership calculation period

組合の計算期間(くみあいのけいさんきかん)

The calculation period set in a partnership contract, as referred to in Article 212, paragraph (5) of this Act as amended by the 2005 amending law (Act No. 21 of 2005), for the domestic source income that a foreign partner receives from the partnership.

tax prepayment calculation base

予定納税基準額(よていのうぜいきじゅんがく)

The base amount for a resident's income tax prepayments: broadly the previous year's income tax on regular income, less the tax withheld at source on it, a third of which must be prepaid in July and again in November when it is 150,000 yen or more (the supplementary provisions of older amending laws set how it was worked out for particular years).

adjusted income tax

調整後所得税額(ちょうせいごしょとくぜいがく)

In the rule of the 2006 amending law (Act No. 10 of 2006) for a resident's 2007 tax prepayment base (予定納税基準額): the 2006 income tax on taxable aggregate income, worked out under the rates as read by the since-repealed law on reducing the income and corporation tax burden (旧所得税等負担軽減措置法) but as if its Article 6, paragraph (1) had not applied, without any disaster relief, and leaving out capital gains and occasional, miscellaneous and certain temporary income.

specified interim return

特定中間申告書(とくていちゅうかんしんこくしょ)

In paragraph (2) of the supplementary provisions (附則) of Act No. 7 of 1982, an interim return as defined in Article 2, item (xxx) of the Corporation Tax Act as that Act amended it (新法), for a business year ending on or after the day that Act came into effect, whose filing deadline falls before 1 June 1982.

hedged transaction

ヘッジ対象取引(へっじたいしょうとりひき)

In Article 4 of the supplementary provisions (附則) of Act No. 14 of 2000, a receipt or payment of money, as referred to in Article 61-6, paragraph (1), item (ii) of this Act as that Act amended it, taking place on or after the first day of the amendment business year (改正事業年度), whose loss a corporation sought to reduce through derivative transactions, etc. (デリバティブ取引等) entered into before that day and not settled by then.

2022 Former Consumption Tax Act

四年旧消費税法(よねんきゅうしょうひぜいほう)

In Article 47 of the supplementary provisions (附則) of Act No. 8 of 2020, the Consumption Tax Act as it stood before Article 7 of that Act amended it, whose Article 45-2 stays in effect for taxable periods containing the last day of a consolidated business year (連結事業年度) that began before 1 April 2022.

2023 Former Consumption Tax Act

五年旧消費税法(ごねんきゅうしょうひぜいほう)

In Article 78 of the supplementary provisions (附則) of Act No. 4 of 2022, the Consumption Tax Act as amended by Article 5 of the 2016 Amendment Act (平成二十八年改正法, Act No. 15 of 2016), in the form that Article had before Article 20 of Act No. 4 of 2022 amended it, which Article 44, paragraph (1) of the supplementary provisions of the 2016 Act lets be followed for applications for registration under Article 57-2, paragraph (2).

Former Consumer Contract Act

旧消費者契約法(きゅうしょうひしゃけいやくほう)

This Act as it stood before Article 1 of Act No. 59 of 2022 amended it.