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The period from 1 April of the year before last to 31 March of last year, over which average pension amounts are compared to work out the rate by which an industrial accident pension is reduced where another public pension is paid for the same cause.
前々年の四月一日から前年の三月三十一日まで
元年軽減対象資産の譲渡等
In Chapter 3 (tax credits, etc.) of this Act as Article 34, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) has it read from 1 October 2019 to 30 September 2023, a 2019 reduced-rate transfer, etc. of assets as Article 34, paragraph (1) of those supplementary provisions defines it: a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan in that period that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.
所得税法等の一部を改正する法律(平成二十八年法律第十五号)附則第三十四条第一項に規定する元年軽減対象資産の譲渡等
This Act as amended by Article 3 of Act No. 65 of 2006.
This Act as amended by Article 10 of Act No. 10 of 2014.
This Act as amended by Article 16 of Act No. 8 of 2020.
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
This Act as it stood before Article 3 of Act No. 65 of 2006 amended it.
The date Act No. 65 of 2006, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as it stood before Article 16 of Act No. 8 of 2020 amended it.
This Act as it stood before Article 13 of Act No. 10 of 2006 amended it.
This Act as amended by Article 1 of Act No. 9 of 2003.
The date Act No. 9 of 1980, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as amended by Article 3 of that Act, counting only the amendments listed in Article 1, item (v)(b) of those supplementary provisions.
平成二十五年改正法
Short name for the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013).
This Act as amended by Article 1 of Act No. 107 of 1998.
This Act as it stood before Article 3 of Act No. 8 of 2020 amended it.
This Act as it stood before Act No. 16 of 1991 amended it.
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
In the original supplementary provisions (附則) of this Code, this Code itself (Act No. 109 of 1996), as against the earlier Code of Civil Procedure (旧法) that Article 2 of those provisions amended.
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.