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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.

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.

Elderly Medical Care Assurance Act

高齢者医療確保法(こうれいしゃいりょうかくほほう)

Short name, in the supplementary provisions (附則) of Act No. 83 of 2006, for the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982) as amended by Article 7 of Act No. 83 of 2006.

Elderly Medical Care Assurance Act

高齢者医療確保法(こうれいしゃいりょうかくほほう)

Short name, in the supplementary provisions (附則) of Act No. 83 of 2006, for the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982) as amended by Article 7 of Act No. 83 of 2006.

Act No. 182

法律第百八十二号(ほうりつだいひゃくはちじゅうにごう)

The 1961 Act partially amending related laws to create the aggregated pension system (通算年金制度) (Act No. 182 of 1961), as named in the supplementary provisions (附則) of Act No. 82 of 1980 and Act No. 34 of 1985.

day on which one year has passed

一年を経過した日(いちねんをけいかしたひ)

In Article 18 of the supplementary provisions (附則) of Act No. 34 of 1985, the day one year after a person became entitled to the old-age basic pension (老齢基礎年金) that article provides for, which takes the place of reaching age 66 when Article 28 of this Act (deferring the pension) is applied to that person.

Earthquake Tax Special Provisions Law Before the 2022 Changes

四年旧震災特例法(よねんきゅうしんさいとくれいほう)

The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as it stood before Article 23 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.

Earthquake Tax Special Provisions Law as Amended for 2022

四年新震災特例法(よねんしんしんさいとくれいほう)

The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as amended by Article 23 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.

Earthquake Tax Special Provisions Law Before the 2022 Changes

四年旧震災特例法(よねんきゅうしんさいとくれいほう)

The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as it stood before Article 23 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.

the New Act on Special Measures Concerning Taxation

新租税特別措置法(しんそぜいとくべつそちほう)

The Act on Special Measures Concerning Taxation as amended by the amending law these supplementary provisions belong to.

Earthquake Tax Special Provisions Law as Amended for 2022

四年新震災特例法(よねんしんしんさいとくれいほう)

The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as amended by Article 23 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.

Earthquake Tax Special Provisions Law Before the 2022 Changes

四年旧震災特例法(よねんきゅうしんさいとくれいほう)

The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as it stood before Article 23 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.

Earthquake Tax Special Provisions Law as Amended for 2022

四年新震災特例法(よねんしんしんさいとくれいほう)

The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as amended by Article 23 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.

Earthquake Tax Special Provisions Law Before the 2022 Changes

四年旧震災特例法(よねんきゅうしんさいとくれいほう)

The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as it stood before Article 23 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.

former aged qualified recipient

旧高齢受給資格者(きゅうこうれいじゅきゅうしかくしゃ)

In the supplementary provisions (附則) of Act No. 57 of 1994, a person able to receive the job applicant benefits for the aged (高齢求職者給付金) whose separation from service for that qualification was before that Act came into effect; the old rules on the amount of those benefits continue to apply to them.

New Elderly Medical Care Assurance Act

新高齢者医療確保法(しんこうれいしゃいりょうかくほほう)

Short name, in Article 35 of the supplementary provisions (附則) of Act No. 83 of 2014, for the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982) as amended by Article 18 of that Act (only the amendments listed in Article 1, item (iii) of its supplementary provisions), as Article 16 of the supplementary provisions of the National Health Insurance Act as amended by that Act applies it.

2012 Pension Unification Act

平成二十四年一元化法(へいせいにじゅうよねんいちげんかほう)

Short name, in the supplementary provisions (附則) of Act No. 40 of 2020, for the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the 2012 Act to unify the employees' pension systems (被用者年金制度).

2012 Pension Unification Act

平成二十四年一元化法(へいせいにじゅうよねんいちげんかほう)

Short name, in the supplementary provisions (附則) of Act No. 40 of 2020, for the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the 2012 Act to unify the employees' pension systems (被用者年金制度).