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New Regulation for Enforcement of the Income Tax Act

新所得税法施行規則(しんしょとくぜいほうしこうきそく)

This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 66 of 2024.

New Act on Comprehensively Advancing Labor Measures

新労働施策総合推進法(しんろうどうしさくそうごうすいしんほう)

National Health Insurance Act as Amended in 2018

平成三十年改正後国保法(へいせいさんじゅうねんかいせいごこくほほう)

This Act as amended by Article 4 of Act No. 31 of 2015.

Local Tax Act Before the 2025 Amendment

令和七年改正前の地方税法(れいわしちねんかいせいまえのちほうぜいほう)

The Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) amended it.

Local Tax Act Before the 2026 Amendment

令和八年改正前の地方税法(れいわはちねんかいせいまえのちほうぜいほう)

The Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) amended it.

the Effective Date

施行日(しこうび)

The date Act No. 77 of 1984, the amending Act these supplementary provisions (附則) belong to, comes into effect.

head person

筆頭者(ひっとうしゃ)

A person entered at the head (筆頭) of a family register (戸籍) — the person whose name, with the registered domicile (本籍), identifies the register under Article 9 — at the time the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 48 of 2023 come into effect.

review officer

審理員(しんりいん)

The person designated under Article 9, paragraph (1) to conduct the proceedings on a request for review (審査請求), as Article 11, paragraph (2) defines it; where the reviewing agency (審査庁) is one of the commissions and other bodies listed in Article 9, paragraph (1), or a local ordinance (条例) makes special provision for a disposition based on one, so that no one is designated, Appended Table 1 puts the reviewing agency itself in its place.

mutual aid association

共済組合(きょうさいくみあい)

A mutual aid association (共済組合) organised under an Act (法律); in Article 8, paragraph (5) of the supplementary provisions (附則) of Act No. 34 of 1985, one that existed on 31 March 1986.

former designated service

旧指定役務(きゅうしていえきむ)

In Article 5 of the supplementary provisions (附則) of Act No. 74 of 2008, designated services (指定役務) as defined in Article 2, paragraph (4) of the Installment Sales Act as it stood before that Act amended it.

payment amount limit

支給限度額(しきゅうげんどがく)

The payment amount limit set in Article 61, paragraph (1), item (ii) of the Employment Insurance Act for the basic continuous employment benefits for the elderly (高年齢雇用継続基本給付金), used here to cap how much more of a working beneficiary's employees' old-age pension (老齢厚生年金) is suspended while they can receive that benefit.

former insurance account

旧保険勘定(きゅうほけんかんじょう)

In Article 4 of the supplementary provisions (附則) of Act No. 83 of 2001, the insurance account (保険勘定) of the former special account for automobile liability reinsurance (自動車損害賠償責任再保険特別会計), set up under the special account act as it stood before Article 2 of that Act amended it (旧特別会計法).

Former Long-Term Care Insurance Act

旧介護保険法(きゅうかいごほけんほう)

This Act as it stood before Article 3 of Act No. 77 of 2005 amended it.

the 1993 New Act

平成五年新法(へいせいごねんしんぽう)

Short name, in the supplementary provisions (附則) of Act No. 4 of 1988 and of Act No. 14 of 1992, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993).

S-MVL as referred to in the Former Act

旧法普通免許(きゅうほうふつうめんきょ)

The standard motor vehicle license (普通自動車免許) of Article 84, paragraph (3) of the Road Traffic Act as it stood before Article 4 of Act No. 90 of 2004 amended it, which Article 6, paragraph (1) of that Act's supplementary provisions (附則) deems to be a mid-sized motor vehicle license (中型免許) limited to vehicles corresponding to the earlier standard motor vehicle, or, in the cases items (iii) and (ix) to (xi) of that paragraph list, a standard motor vehicle license (普通免許) with a corresponding limitation.

Wildlife Protection and Management Act

鳥獣保護管理法(ちょうじゅうほごかんりほう)

Short name, in Article 32, paragraph 2 and Article 33 of the supplementary provisions (附則), for the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (Act No. 88 of 2002).

New Book-Entry Transfer Act

新社債等振替法(しんしゃさいとうふりかえほう)

Short name for the law on book-entry transfer of corporate bonds as amended by Article 1 of the 2002 amending law (Act No. 65 of 2002); the law is now the Act on Book-Entry Transfer of Corporate Bonds and Shares.

2020 Income Tax Act Amendment

令和二年改正法(れいわにねんかいせいほう)

In Articles 89, 92, 103 and 107 of the supplementary provisions (附則) of Act No. 8 of 2020, short name for that Act, the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), used in the wording those Articles substitute into provisions of this Act.

list of existing additives

既存添加物名簿(きそんてんかぶつめいぼ)

The list of additives that the Minister of Health and Welfare (厚生大臣) had to draw up and publish within three months of the day Act No. 101 of 1995 was officially published (公布), naming the additives then on sale or made, imported, processed, used, stored or displayed for sale, alone or in preparations or food, other than the synthetic chemical additives Article 2, paragraph (3) of the Food Sanitation Act covered before Act No. 101 of 1995 amended it and the natural flavoring agents and substances generally eaten as food but used as additives that Article 2, paragraph (3) covered as amended.