Search

特定贈与者（とくていぞうよしゃ）

In the supplementary provisions (附則) of Act No. 13 of 2009, the person who made the gift of the specified gifted family company shares, etc. (特定受贈同族会社株式等), where that person died on or after 1 October 2008.

新雇用対策法（しんこようたいさくほう）

This Act as amended by Article 1 of Act No. 79 of 2007.

特定償却資産（とくていしょうきゃくしさん）

Depreciable assets (償却資産) newly acquired or improved (for improved ones, the improved part only) from the date the Act Partially Amending the Port and Harbour Act, etc. (Act No. 25 of 2025) came into effect to 31 March 2029, in an international strategic port, international hub port or major port under Article 2, paragraph 2 of the Port and Harbour Act, and used for agreement-designated port facilities (協定特定港湾施設) under Article 51-9, paragraph 3, item 1 of that Act, of a kind a Cabinet Order (政令) sets, that are provided for in a cooperative protection agreement (協働防護協定) made by the body carrying out an optimisation project in a published cooperative protection plan prepared with government subsidies of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.

課税標準特例（かぜいひょうじゅんとくれい）

The special tax-base measures (課税標準の特例) of Article 63 of the supplementary provisions (附則), for fiscal 2021 fixed assets tax (固定資産税) and city planning tax (都市計画税) on business buildings and depreciable assets of small and medium-sized businesses, and of Article 64 of the supplementary provisions of the Local Tax Act as it stood before Articles 1 and 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021) amended it, for business assets, among them buildings and structures, that such businesses acquired as advanced equipment (先端設備等) under a certified advanced equipment introduction plan, which Articles 12 and 13 of that Act's supplementary provisions keep applying; the special grant (特別交付金) makes up the revenue they cost prefectures and municipalities.

旧民事執行法（きゅうみんじしっこうほう）

This Act as it stood before Article 3 of Act No. 134 of 2003 amended it.

経過事業年度（けいかじぎょうねんど）

In Article 12 of the supplementary provisions (附則) of Act No. 3 of 2023, a business year beginning before the day that Act came into effect.

平成六年新法（へいせいろくねんしんぽう）

Short name, in the supplementary provisions (附則) of Act No. 4 of 1988 and of Act No. 12 of 1989, 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. 22 of 1994).

旧雇用保険法（きゅうこようほけんほう）

This Act as it stood before Article 1 of Act No. 57 of 1994 amended it.

医療関連給付（いりょうかんれんきゅうふ）

In Article 14 and Articles 15 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's medical care benefits under the Medical Insurance Acts as referred to in Article 6, paragraph (1) of this Act as Article 3 of that Act amended it (新老健法), other than the other benefits of Article 53 of the Health Insurance Act and their equivalents.

旧外国人登録法（きゅうがいこくじんとうろくほう）

The Alien Registration Act (外国人登録法) as it stood before Article 4 of the 2009 amending law (Act No. 79 of 2009) abolished it.

企業年金連合会（きぎょうねんきんれんごうかい）

In the provisions of this Act as it stood before Act No. 63 of 2013 that Article 5 of that Act's supplementary provisions (附則) keeps in force for surviving employees' pension funds (存続厚生年金基金), the surviving Pension Fund Association (存続連合会): the Pension Fund Association set up under this Act as it stood before Act No. 63 of 2013 that continues to exist under Article 37 of those supplementary provisions.

令和二年改正法（れいわにねんかいせいほう）

In Article 20 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 that Article substitutes into Article 57 of this Act.

新消費者契約法（しんしょうひしゃけいやくほう）

This Act as amended by Article 1 of Act No. 59 of 2022.

平成十九年新法（へいせいじゅうきゅうねんしんぽう）

This Act as amended by Article 12 of Act No. 6 of 2007.

中小連結子法人（ちゅうしょうれんけつこほうじん）

A consolidated subsidiary corporation that is a small or medium-sized consolidated corporation (中小連結法人) as defined in Article 68-9, paragraph 8, item 5 of this Act as it stood before Article 11 of Act No. 6 of 2019 amended it, as used in the supplementary provisions (附則) of Act No. 114 of 2011 on reserves for special repairs (特別修繕準備金).

中小連結親法人（ちゅうしょうれんけつおやほうじん）

A consolidated parent corporation that is a small or medium-sized consolidated corporation (中小連結法人) as defined in Article 68-9, paragraph 8, item 5 of this Act as it stood before Article 11 of Act No. 6 of 2019 amended it, as used in the supplementary provisions (附則) of Act No. 114 of 2011 on reserves for special repairs (特別修繕準備金).

改正後の自賠法（かいせいごのじばいほう）

This Act as amended by Act No. 137 of 1995.

労働時間短縮計画（ろうどうじかんたんしゅくけいかく）

In Article 4 of the supplementary provisions (附則) of Act No. 49 of 2021, the plan for shortening doctors' working hours that the administrator (管理者) of a hospital or clinic was to try to make, until the day before 1 April 2024 when that Act came into effect, where the working hours of doctors working there exceeded the hours a Ministry of Health, Labour and Welfare Order (厚生労働省令) set.

排出ガス保安基準（はいしゅつがすほあんきじゅん）

The technical standards for motor vehicle exhaust gas, for safety and for preventing pollution and otherwise protecting the environment, set under Article 41, paragraph (1) of the Road Transport Vehicle Act.

新所得税法の寡婦（しんしょとくぜいほうのかふ）

A widow as defined in Article 2, paragraph (1), item (xxx) of the Income Tax Act as amended by the 2020 amending law (Act No. 8 of 2020).