Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A petition, request for examination, objection or other administrative appeal filed under the old appeal system.
Short name, in the supplementary provisions (附則) of Act No. 65 of 2006, for Act No. 66 of 2006, the Act that arranged related Acts for the coming into effect of Act No. 65 of 2006, which partially amended this Act and other Acts.
In Article 2 of the supplementary provisions (附則) of Act No. 87 of 1992, shares carrying voting rights (株式) or equity interests (持分).
The date Act No. 41 of 1987, the amending Act these supplementary provisions (附則) belong to, comes into effect.
A petition, request for examination, objection or other administrative appeal filed under the old appeal system.
A petition, request for examination, objection or other administrative appeal filed under the old appeal system.
特例譲渡
A transfer of land of a kind Article 602, paragraph 1 sets for each kind of person — such as a land owner's transfer to the national government or a local government, or a transfer, to a person whose property was expropriated or sold for a public works project (公共事業), of land in its place — that the owner of land with a special land holding tax (特別土地保有税) exemption period plans to make.
In Article 4, paragraph 3 of the supplementary provisions (附則) of Act No. 9 of 2009, the Cropland Act (Act No. 229 of 1952) as it stood before Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009) amended it.
三年新法
This Act as amended by Article 5 of Act No. 3 of 2018.
Each 31 December until the tax payment grace deadline (納税猶予期限) under Article 70-6, paragraph (1) of this Act as it stood before Act No. 16 of 1991 — the day by which the lender of the house-building loan has agreed to issue, each year, a certificate that the year's rent is within the limit.
A contract under the main clause of Article 29-2, paragraph (1) of this Act as amended by Act No. 23 of 1998, concluded before that Act came into effect between a stock company and its directors, etc., that did not set out some or all of the requirements in the items of that paragraph.
This Act as amended by Article 1 of the 2009 amending law (Act No. 79 of 2009).
In Article 94, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, the disability basic pension (障害基礎年金) under Article 25 of those supplementary provisions, the disability pensions under the former National Pension Act (旧国民年金法) and the former Employees' Pension Insurance Act (旧厚生年金保険法), and other disability pensions a Cabinet Order (政令) names.
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.
三十年新法
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 2 of 2017, which come into effect on 1 April 2018.
The day the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022) comes into effect.
Deposits and savings (預貯金), jointly managed trusts or securities placed by 31 December 1985 that on that date met the conditions of Article 10 of the former Income Tax Act (旧所得税法) kept in force by the 1980 Amendment Act (昭和五十五年改正法), and which are treated as placed on 1 January 1986 under the new Article 10.
従前の税法
The laws on national taxes as they stood before Act No. 67 of 1962 came into effect on 1 April 1962, in the transitional rule of its supplementary provisions (附則) for tax notices already issued under them.
In the supplementary provisions (附則) of Act No. 40 of 2006, the date the provisions listed in Article 1, item (iv) of those supplementary provisions — among them most of Article 2 of that Act, which amended this Act — come into effect, a date set by Cabinet Order (政令) within two years and six months of that Act's promulgation.
This Act as amended by Article 35 of Act No. 37 of 2021.