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Terms

business year within preceding two years

前二年内事業年度(ぜんにねんないじぎょうねんど)

In Article 35, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, each business year that began within two years before the first day of the loss business year (欠損事業年度) under Article 80, paragraph (1) of this Act of a domestic corporation treated as having group tax sharing approval under Article 29, paragraph (1) of those provisions; where those years were consolidated business years (連結事業年度), that paragraph sets the amounts used for the refund on carrying back the loss.

New Basic Act on Disaster Management

新災害対策基本法(しんさいがいたいさくきほんほう)

Former Basic Act on Disaster Management

旧災害対策基本法(きゅうさいがいたいさくきほんほう)

Further Amended Act on Specified Commercial Transactions

新々特定商取引法(しんしんとくていしょうとりひきほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 72 of 2021, for this Act as amended by those provisions of Article 1 of that Act listed in Article 1, item (iii)(a) of the supplementary provisions — the amendments that come into effect later, on the item (iii) effective date (第三号施行日).

provisional employment welfare programs

暫定雇用福祉事業(ざんていこようふくしじぎょう)

Programs, among those run as employment welfare programs (雇用福祉事業) under Article 64, paragraph (1) of this Act as it stood before Act No. 30 of 2007 amended it, that the items of Article 6, paragraph (1) of that Act's supplementary provisions (附則) list and that the government may keep running as employment insurance programs for the period each item sets — to 31 March 2008, to 31 March 2010, or as a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

Former Agricultural Land Development Public Corporation Act

旧農用地開発公団法(きゅうのうようちかいはつこうだんほう)

In Article 15 of the supplementary provisions (附則) of Act No. 44 of 1988, the law on the Agricultural Land Development Public Corporation (農用地開発公団法) as it stood before that Act amended it.

asset subject to the former special depreciation

旧特別償却対象資産(きゅうとくべつしょうきゃくたいしょうしさん)

In Article 20 of the supplementary provisions (附則) of Act No. 7 of 2001, a depreciable asset referred to in the former provisions on special depreciation (旧特別償却に関する規定) — Article 42-5, paragraph (1) and the other provisions of this Act as it stood before that Act listed in paragraph (7) of that Article.

mid- to long-term resident to be issued a residence card later

後日交付中長期在留者(ごじつこうふちゅうちょうきざいりゅうしゃ)

A mid- to long-term resident (中長期在留者) whose passport was marked, under Article 7, paragraph (1) of the supplementary provisions (附則) of the amending Act (改正法), to show that a residence card would be issued later, and who has not yet been issued one.

Former 1973 Industrial Accident Insurance Amendment Act

旧昭和四十八年改正法(きゅうしょうわよんじゅうはちねんかいせいほう)

In the supplementary provisions (附則) of the Act Partially Amending the Industrial Accident Compensation Insurance Act, etc. (Act No. 104 of 1980), the Act Partially Amending the Industrial Accident Compensation Insurance Act (Act No. 85 of 1973) as it stood before Article 11 of those supplementary provisions amended it.

amount equivalent to the basic pension portion

基礎年金相当部分の額(きそねんきんそうとうぶぶんのがく)

In Article 62 of the supplementary provisions (附則) of Act No. 34 of 1985, the amount under Article 59, paragraph (2), item (ii) of those supplementary provisions worked out on the insured time on which the employees' old-age pension is based (leaving Article 61 of them aside where it applied) — the words that Article puts into Article 11-4, paragraph (1) of the supplementary provisions of this Act as it stood when Act No. 34 of 1985 was made.

deemed registered type-II financial instruments business operator

みなし登録第二種業者(みなしとうろくだいにしゅぎょうしゃ)

In Articles 147 to 155 of the supplementary provisions (附則) of Act No. 65 of 2006, a person that Article 147, paragraph (1) of those supplementary provisions treats as registered under Article 29 of this Act as Act No. 65 of 2006 amended it as a financial instruments business operator (金融商品取引業者) carrying on type-II financial instruments business (第二種金融商品取引業), because of a registration it held under the trust business legislation then in force when that Act came into effect (banks, cooperative financial institutions (協同組織金融機関) and other financial institutions a Cabinet Order (政令) specifies excepted).

2012 Pension Function Strengthening Act

平成二十四年機能強化法(へいせいにじゅうよねんきのうきょうかほう)

Short name, in the supplementary provisions (附則) of Act No. 74 of 2025, for the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012).

1985 National Public Officers Mutual Aid Amendment Act

昭和六十年国共済改正法(しょうわろくじゅうねんこくきょうさいかいせいほう)

Short name for Act No. 105 of 1985, the 1985 Act partially amending the mutual aid association law for national public officers and other laws (国家公務員等共済組合法等の一部を改正する法律).

pre-effective-date fund early leavers, etc.

施行前基金中途脱退者等(しこうまえききんちゅうとだったいしゃとう)

In Articles 53 and 55 of the supplementary provisions (附則) of Act No. 63 of 2013, a person to whom the surviving Pension Fund Association (存続連合会) owes benefits under Article 160, paragraph (5), Article 160-2, paragraph (3) or Article 161, paragraph (2) or (5) of the Employees' Pension Insurance Act as it stood before that Act amended it, which Article 61 of those supplementary provisions keeps in force; on joining a surviving employees' pension fund (存続厚生年金基金), such a person may, where the rules of both bodies allow it, ask the Association to move the rights and duties for their old-age pension benefit (老齢年金給付) to that fund.

nuclear power generation facility under the transitional measures

経過措置原子力発電施設(けいかそちげんしりょくはつでんしせつ)

In Article 43 of the supplementary provisions (附則) of Act No. 3 of 2023, a specified nuclear power generation facility (特定原子力発電施設) under Article 57-4, paragraph (1) of this Act as it stood before that Act, other than one designated under Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors before the date set in Article 1, item (xiii) of those provisions; a corporation still holding a reserve for decommissioning of nuclear power generation facilities (原子力発電施設解体準備金) for it adds the reserve back to its income in equal parts over 30 years.

Article 43, paragraph (1) before the amendment

改正前の第四十三条第一項(かいせいまえのだいよんじゅうさんじょうだいいっこう)

Article 43, paragraph (1) of the Employees' Pension Insurance Act as it stood before Article 6 of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) amended it, which provided for the average standardized monthly amount of remuneration (平均標準報酬月額).

Health Insurance Act Before the October 2008 Amendment

平成二十年十月改正前健保法(へいせいにじゅうねんじゅうがつかいせいまえけんぽほう)

This Act as it stood before Article 4 of Act No. 83 of 2006 amended it.

National Health Insurance Act as Amended in October 2006

平成十八年十月改正後国保法(へいせいじゅうはちねんじゅうがつかいせいごこくほほう)

Short name, in Article 4 of the supplementary provisions (附則) of Act No. 25 of 2005, for the National Health Insurance Act (Act No. 192 of 1958) as amended by Article 11 of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006).

Pre-April 2008 Elderly Health Act

平成二十年四月改正前老健法(へいせいにじゅうねんしがつかいせいまえろうけんほう)

Short name, in Articles 37 and 38 of the supplementary provisions (附則) of Act No. 83 of 2006, for the Act on Assurance of Medical Care for Elderly People, then titled 老人保健法 (the law on health care for the elderly), as it stood before Article 7 of that Act amended it with effect from 1 April 2008.

the 2014 New Act on Special Measures Concerning Taxation

平成二十六年新租税特別措置法(へいせいにじゅうろくねんしんそぜいとくべつそちほう)

Short name, in the supplementary provisions (附則) of Act No. 16 of 2012, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014).