Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
The date Act No. 31 of 2003, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Act No. 90 of 2014.
This Act as it stood before Act No. 90 of 2014 amended it.
1 October 2019, the date set in Article 1, item (ii) of the supplementary provisions (附則) of Act No. 68 of 2012 on which Article 3 of that Act and Articles 15 to 16-3 of those supplementary provisions come into effect.
This Act as it stood before Article 3 of Act No. 74 of 2008 amended it.
In Articles 10 to 26 of the supplementary provisions (附則) of Act No. 6 of 2010, this Act as amended by Article 2 of that Act in its amendments on corporate reorganizations and related matters, which apply to mergers, company splits, contributions in kind, distributions in kind, share exchanges and share transfers made on or after 1 October 2010, among other things.
This Act as it stood before Article 1 of Act No. 72 of 2021 amended it.
平成十二年改正法
Short name for the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000).
平成二十六年旧令
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for 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, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system, amended it.
未成年者口座
A minor's account as defined in Article 37-14-2, paragraph 5, item 1 of the Act on Special Measures Concerning Taxation: an account for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), under 18 on 1 January of the year or born in that year, opened with a financial instruments business operator, etc. (金融商品取引業者等) between 1 April 2016 and 31 December 2023 under a minor's account management contract (未成年者口座管理契約), to receive the tax exemptions of that Act.
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act) amended it.
The date Act No. 24 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In this table, the public or private organization in Japan at which a person residing with a status of residence listed in Article 19-16, item (i) of the Immigration Control and Refugee Recognition Act (such as Professor, Business Manager, Intra-company Transferee, Technical Intern Training or Student) carries on the activities of that status.
新資金決済法
This Act as amended by Article 1 of Act No. 28 of 2019.
This Act as it stood before Article 2 of the 2023 amending law (Act No. 56 of 2023) amended it.
This Act as amended by Act No. 66 of 1995.
The date Act No. 73 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In this table, the public or private organization in Japan that is the other party to the contract of a person residing with a status of residence listed in Article 19-16, item (ii) of the Immigration Control and Refugee Recognition Act (such as Researcher, Engineer/Specialist in Humanities/International Services, Nursing Care, Skilled Labor or Specified Skilled Worker).
The Local Tax Act as amended by the provisions listed in Article 1, item 5-4 of the supplementary provisions (附則) of Act No. 13 of 2016, which came into effect on 1 October 2019.
In Article 3 of the supplementary provisions (附則) of Act No. 16 of 1973, this Act as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975).