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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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The date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 48 of 2023 come into effect — among them its amendments to Articles 7, 17 and 30-45 of this Act — a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).
第四号施行日
The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 31 of 2026 come into effect — among them its amendments to Articles 63 and 86 of this Act — a date a Cabinet Order (政令) sets within one year of that Act's promulgation (公布, its official publication) on 5 June 2026.
This Cabinet Order as amended by Article 1 of Cabinet Order No. 423 of 2025.
The time Article 1 of Act No. 96 of 1965, which amended the Road Traffic Act, came into effect, as that Act's supplementary provisions (附則) use the phrase.
国内
The area in which this Act is in force, that is, Japan.
この法律の施行地
国内
The area in which this Act is in force, that is, Japan.
この法律の施行地
Anywhere outside the area in which this Act is in force, that is, outside Japan.
この法律の施行地外の地域
Anywhere outside the area in which this Act is in force, that is, outside Japan.
この法律の施行地外の地域
国内
The area in which this Act is in force, that is, Japan.
この法律の施行地
国内
The area in which this Act is in force, that is, Japan.
この法律の施行地
A corporation with its principal office or place of business in the area where this Act applies (この法律の施行地), as Article 72-19 defines the term for enterprise tax (事業税).
第七十二条の十九に規定する内国法人
国外
Anywhere outside the area in which this Act is in force, that is, outside Japan.
この法律の施行地外の地域
In Article 81-9, the bearer bonds and similar securities defined in Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act: bearer corporate and public bonds, bearer shares and similar interests (無記名株式等) referred to in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts.
同項に規定する無記名公社債等
A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.
改正法附則第十三条第一項に規定する予定中長期在留者
In Article 18-4, an employer that has concluded a retirement allowance mutual aid contract (退職金共済契約) with a body running a retirement allowance mutual aid business, as Article 73, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines it.
同項第一号に規定する加入事業主
地域
A region specified in Article 1 of the Immigration Control and Refugee Recognition Act Enforcement Order — Taiwan, and the West Bank of the Jordan River and the Gaza Strip — which this Ministerial Order names beside foreign governments as issuers of passports.
出入国管理及び難民認定法施行令（平成十年政令第百七十八号）第一条に定める地域
国内
The area in which this Act is in force, that is, Japan.
この法律の施行地
In Articles 81-7 and 81-8, the person who handles the payment of interest or dividends (支払事務取扱者), including the head of the business office of a financial institution or other such place (金融機関の営業所等), as Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines the term and Article 337, paragraph (1) of that Order refers to it.
令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長
In Article 81-9, the interest, dividends of surplus and distributions of proceeds on bearer bonds, bearer shares and similar securities and bearer beneficiary certificates (無記名公社債等), as Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines them.
同項に規定する利子等
The transfer account book (振替口座簿) that a bank, trust company or other body listed in Article 32, item (i), (iv) or (v) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) keeps under the law on book-entry transfer of company bonds and shares, as Article 51, item (i) of that Order defines it.
令第五十一条第一号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額）に規定する金融機関の振替口座簿