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Terms
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
協会
In the supplementary provisions (附則) of Act No. 83 of 2006, the Japan Health Insurance Association (全国健康保険協会) provided for in Article 7-2, paragraph (1) of this Act as amended by Article 4 of that Act.
The date Act No. 34 of 1985, the amending Act these supplementary provisions (附則) belong to, comes into effect.
五年施行日
1 October 2023, the date set in Article 1, item (ix) of the supplementary provisions (附則) of Act No. 15 of 2016 on which the provisions that item lists come into effect, chiefly Article 5 of that Act apart from the parts it excepts.
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).
The date Act No. 34 of 1985, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In Articles 35 to 48 of the supplementary provisions (附則) of Act No. 9 of 2015, the Consumption Tax Act as amended by Article 4 of that Act, apart from the amending provisions Article 35, paragraph (1) excepts; it applies from 1 October 2015.
In the supplementary provisions (附則) of this Act as first enacted (Act No. 26 of 1957), the Act on Special Measures Concerning Taxation as it stood before Act No. 26 of 1957 changed it.
In the supplementary provisions (附則) of Act No. 48 of 2022, this Code as amended by Article 2 of that Act, leaving out the amendments listed in Article 1, items (iii) and (iv) of those supplementary provisions, which come into effect on dates of their own.
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect.
The date Act No. 79 of 2009, the amending Act these supplementary provisions (附則) belong to, comes into effect.
令和六年度の土地
Land located on the fiscal 2024 assessment date (賦課期日) for fixed assets tax (固定資産税), as items 2 and 3 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) name it, the table on lowering tax bases where land prices fall in fiscal 2025 and 2026.
In Articles 86 and 100 of the supplementary provisions (附則) of Act No. 5 of 2013, this Act as amended by the provisions listed in Article 1, item (v)(c) of those supplementary provisions.
七十五歳以上の加入者等
In Articles 14 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, a participant aged 75 or over, etc. as defined in Article 25, paragraph (1) of this Act as Article 3 of that Act amended it (新老健法), including a participant (加入者) whom Article 9 of those supplementary provisions treats as aged 75 or over.
The date Act No. 60 of 2016, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The Corporation Tax Act as it stood before Article 3 of the 2020 amending law (Act No. 8 of 2020) amended it — the version that still contained the consolidated tax rules — which stays in force for corporation tax for periods that began before 1 April 2022.
In Article 27 of the supplementary provisions (附則) of Act No. 95 of 1994, the amount added to the employees' old-age pension (老齢厚生年金) of a beneficiary covered by paragraph (1) once they become entitled to the old-age basic pension (老齢基礎年金) paid early in part under paragraph (2): the amount under Article 9-2, paragraph (2), item (i) of the supplementary provisions of the Employees' Pension Insurance Act as it stood when Act No. 95 of 1994 was made, calculated on the pension's insured period (counted as 240 months where it is shorter and the beneficiary falls under any of items (iv) to (vii) of Article 12, paragraph (1) of the supplementary provisions of Act No. 34 of 1985), less an amount a Cabinet Order (政令) sets.
二十八年新法
The Local Tax Act as amended by the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2016.
In Article 10 of the supplementary provisions (附則) of Act No. 104 of 2004, April 2014; for people with premium exemption periods before it, the old-age basic pension (老齢基礎年金) counts exemption months before it (other than those from April 2009 to March 2014) at the fractions that article sets.