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disposition or other act

処分等の行為(しょぶんとうのこうい)

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

application or other act

申請等の行為(しんせいとうのこうい)

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

disposition or other act

処分等の行為(しょぶんとうのこうい)

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

application or other act

申請等の行為(しんせいとうのこうい)

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

Act on Special Measures Concerning Taxation Before the 2022 Changes

四年旧措置法(よねんきゅうそちほう)

The Act on Special Measures Concerning Taxation as it stood before Article 16 of the 2020 amending law (Act No. 8 of 2020) amended it, which stays in force for corporation tax and local corporation tax for periods that began before 1 April 2022.

Act on Special Measures Concerning Taxation as Amended for 2022

四年新措置法(よねんしんそちほう)

The Act on Special Measures Concerning Taxation as amended by Article 16 of the 2020 amending law (Act No. 8 of 2020), which that law's supplementary provisions apply to corporations' business years starting on or after 1 April 2022.

Act on Special Measures Concerning Taxation Before the 2022 Changes

四年旧措置法(よねんきゅうそちほう)

The Act on Special Measures Concerning Taxation as it stood before Article 16 of the 2020 amending law (Act No. 8 of 2020) amended it, which stays in force for corporation tax and local corporation tax for periods that began before 1 April 2022.

New Special Provisions Law for Earthquake Victims

新震災特例法(しんしんさいとくれいほう)

In the supplementary provisions (附則) of Act No. 79 of 2002, the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 4 of that Act.

Act on Special Measures Concerning Taxation as Amended for 2022

四年新措置法(よねんしんそちほう)

The Act on Special Measures Concerning Taxation as amended by Article 16 of the 2020 amending law (Act No. 8 of 2020), which that law's supplementary provisions apply to corporations' business years starting on or after 1 April 2022.

Act on Special Measures Concerning Taxation Before the 2022 Changes

四年旧措置法(よねんきゅうそちほう)

The Act on Special Measures Concerning Taxation as it stood before Article 16 of the 2020 amending law (Act No. 8 of 2020) amended it, which stays in force for corporation tax and local corporation tax for periods that began before 1 April 2022.

business year showing a loss

欠損事業年度(けっそんじぎょうねんど)

In Article 35, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, a business year showing a loss under Article 80, paragraph (1) of the Corporation Tax Act as that Act amended it, including as paragraph (5) of that Article applies it, of a domestic corporation treated by Article 29, paragraph (1) of those provisions as approved for group tax sharing.

business for joint operation, etc.

協業化事業等(きょうぎょうかじぎょうとう)

A business for expanding the scale of management or for joint operation of production processes, as referred to in Article 5, paragraph (1) of the fishery reconstruction special measures law (漁業再建整備特別措置法, Act No. 43 of 1976) as it stood before Act No. 73 of 2002 amended it (旧漁業再建整備法).

Road Traffic Act as Amended in 1983

新道路交通法(しんどうろこうつうほう)

This Act as amended by Article 3 of Act No. 36 of 1983.

disposition or other act

処分等の行為(しょぶんとうのこうい)

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

application or other act

申請等の行為(しんせいとうのこうい)

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

New Immigration Control Act Enforcement Order

新入管法施行令(しんにゅうかんほうせこうれい)

This Cabinet Order as amended by Article 1 of Cabinet Order No. 423 of 2025.

benefit payment business

給付金支給事業(きゅうふきんしきゅうじぎょう)

In Article 52 of the supplementary provisions (附則) of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the business of paying the benefits (給付金) that Article 51 of those supplementary provisions keeps paid under the former rules, which Article 52 treats as part of the business referred to in Article 10(1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance.

the Former Local Corporation Tax Law

旧地方法人税法(きゅうちほうほうじんぜいほう)

The local corporation tax law (地方法人税法) as it stood before Article 4 of the 2020 amending law (Act No. 8 of 2020) amended it, which stays in force for periods that began before 1 April 2022.

the New Local Corporation Tax Law

新地方法人税法(しんちほうほうじんぜいほう)

The local corporation tax law (地方法人税法) as amended by Article 4 of the 2020 amending law (Act No. 8 of 2020), in the changes that law's supplementary provisions apply to periods starting on or after 1 April 2022.

the Former Local Corporation Tax Law

旧地方法人税法(きゅうちほうほうじんぜいほう)

The local corporation tax law (地方法人税法) as it stood before Article 4 of the 2020 amending law (Act No. 8 of 2020) amended it, which stays in force for periods that began before 1 April 2022.