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New Management Succession Facilitation Act

新経営承継円滑化法(しんけいえいしょうけいえんかつかほう)

In Article 5 of the supplementary provisions (附則) of Act No. 50 of 2015, the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises as amended by Article 16 of Act No. 50 of 2015.

case of revocation of approval

承認の取消しの場合(しょうにんのとりけしのばあい)

The case where a corporation's approval under Article 4-2 of the Corporation Tax Act as it stood before Act No. 8 of 2020 was revoked under Article 4-5, paragraph (1) or (2) of that wording, including revocation under the earlier rules kept by Article 16, paragraph (1) or (2) of that Act's supplementary provisions (附則).

Former Childcare and Caregiver Leave Act

旧育児・介護休業法(きゅういくじ・かいごきゅうぎょうほう)

former Act on the Prevention of Delay in Payment, etc.

旧支払遅延等防止法(きゅうしはらいちえんとうぼうしほう)

Former Disability Employment Promotion Act

旧障害者雇用促進法(きゅうしょうがいしゃこようそくしんほう)

In Article 16 of the supplementary provisions (附則) of Act No. 104 of 2022, the Act to Facilitate the Employment of Persons with Disabilities (Act No. 123 of 1960) as it stood before Article 9 of Act No. 104 of 2022 amended it, leaving aside the amendments listed in item (ii) of Article 1 of those supplementary provisions, which came into effect on 1 April 2023.

former elderly qualified recipient

旧高年齢受給資格者(きゅうこうねんれいじゅきゅうしかくしゃ)

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 17 of 2016, a person who, before that Act came into effect, became an elderly qualified recipient (高年齢受給資格者) under Article 37-3, paragraph (2) of this Act as it stood before Article 2 of that Act amended it.

item (iii) New Real Property Registration Act

第三号新不動産登記法(だいさんごうしんふどうさんとうきほう)

In Article 5(7) of the supplementary provisions (附則) of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021), the Real Property Registration Act (Act No. 123 of 2004) as amended by Article 2 of that Act, counting only the amendments listed in Article 1, item (iii) of those supplementary provisions.

insured person in specified continuous admission

特定継続入所被保険者(とくていけいぞくにゅうしょひほけんしゃ)

In Article 7, paragraph (2) of the supplementary provisions (附則) of Act No. 77 of 2005, an insured person who has stayed in succession in two or more long-term care insurance facilities under the former Act (旧介護保険施設) and whose domicile was moved in turn to each, including from the facility of immediately preceding admission (直前入所施設) to the small-scale facility covered by public aid providing long-term care to the elderly (小規模介護老人福祉施設) the person now lives in.

transitional former sanatorium-type bed group

経過的旧療養型病床群(けいかてききゅうりょうようがたびょうしょうぐん)

In Article 2, paragraph (4) of the supplementary provisions (附則) of Act No. 141 of 2000, the transitional former sanatorium-type bed groups provided for in Article 2, paragraph (3), item (v): sanatorium-type bed groups (療養型病床群) under Article 1-5, paragraph (3) of the Medical Care Act as it stood before that Act, whose former rules paragraph (2) kept in force until the hospital made its notification; a hospital with one needs the doctors, dentists, nurses, nursing assistants and other staff a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

earlier-period finalized enrollee adjustment rate

前期確定加入者調整率(ぜんきかくていかにゅうしゃちょうせいりつ)

In Article 25 of the supplementary provisions (附則) of Act No. 102 of 2002, the earlier-period finalized enrollee adjustment rate (前期確定加入者調整率) of a municipality as Article 17, paragraph (2) of those supplementary provisions defines it, used in working out, for fiscal 2003, the amount in Article 70, paragraph (3), item (ii)(b) of the National Health Insurance Act as amended by that Act for a municipality designated under Article 68-2, paragraph (1).

arrears charge from before the item (iii) Effective Date

第三号施行日前延滞金(だいさんごうしこうびまええんたいきん)

In Article 35 of the supplementary provisions (附則) of Act No. 83 of 2014, an arrears charge (延滞金) under Article 45, paragraph (1) of the Act on Assurance of Medical Care for Elderly People as Article 16 of the supplementary provisions of this Act, as it stood before Article 15 of Act No. 83 of 2014 amended it, applied that paragraph; for the part covering the time from 1 April 2015, the date the provisions in Article 1, item (iii) of that Act's supplementary provisions came into effect, Article 13-5-6 of the supplementary provisions of the Act on Assurance of Medical Care for Elderly People as amended applies, and the former rules continue to apply to the part covering the time before it.

capital, etc. tax base

課税標準資本金等の額(かぜいひょうじゅんしほんきんとうのがく)

For a business year of a corporation that Article 8, paragraph 2 of the supplementary provisions (附則) of Act No. 2 of 2015 covers, its capital, etc. (資本金等の額) under Article 72-12, item 1(b) of the Local Tax Act as amended by Article 1 of Act No. 2 of 2015, taken after apportionment among the prefectures under Article 72-48 of that amended Act where it has offices in two or more prefectures, with any amount under 1,000 yen dropped.

case of approval of withdrawal

取りやめの承認の場合(とりやめのしょうにんのばあい)

The case where a corporation received the approval under Article 4-5, paragraph (3) of the Corporation Tax Act as it stood before Act No. 8 of 2020 (旧法人税法), including approval given under the earlier rules that Article 16, paragraph (3) of that Act's supplementary provisions (附則) keeps.

foreign corporation that is the trustee

受託者である外国法人(じゅたくしゃであるがいこくほうじん)

A foreign corporation that is the trustee of a foreign investment trust (外国投資信託) as referred to in Article 67-17, paragraph (4) of this Act as amended by Act No. 21 of 2005.

Agricultural Management Foundation Act Before the 2022 Amendment

令和四年旧基盤強化法(れいわよねんきゅうきばんきょうかほう)

In Article 51, paragraph (16) and Article 69, paragraph (9) of the supplementary provisions (附則) of Act No. 4 of 2017, the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) as it stood before Article 1 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) amended it.

Earthquake Special Provisions Act as Amended in 2021

令和三年新震災特例法(れいわさんねんしんしんさいとくれいほう)

In Article 91, paragraph (3) of the supplementary provisions (附則) of Act No. 4 of 2017, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021).

investment limited partnership

投資事業有限責任組合(とうしじぎょうゆうげんせきにんくみあい)

An investment limited partnership (投資事業有限責任組合) as referred to in Article 55-2, paragraph (1) of this Act as it stood before Act No. 6 of 2019, whose plan was certified under that paragraph before that Act came into effect, in the transitional rule for shares of new business pioneers (新事業開拓事業者) held as its partnership property by a corporation that is a party to its partnership contract.

case of approval of withdrawal

取りやめの承認の場合(とりやめのしょうにんのばあい)

The case where a corporation received the approval under Article 4-5, paragraph (3) of the Corporation Tax Act as it stood before Act No. 8 of 2020 (旧法人税法), including approval given under the earlier rules that Article 16, paragraph (3) of that Act's supplementary provisions (附則) keeps.

the 2014 Former Okinawa Promotion Act

平成二十六年旧沖振法(へいせいにじゅうろくねんきゅうおきしんほう)

Short name, in Article 45(2) of the supplementary provisions (附則) of Act No. 4 of 2022, for the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) as it stood before the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014) amended it.

Act on Special Measures Concerning Taxation as Amended in April

四月新租税特別措置法(しがつしんそぜいとくべつそちほう)

This Act (the Act on Special Measures Concerning Taxation) as amended by Article 13 of Act No. 8 of 2024, the Act these supplementary provisions (附則) belong to, leaving out the amendments listed in Article 1, item (xiii)(a) of those supplementary provisions.