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Terms

1993 Amendment Act

平成五年改正法(へいせいごねんかいせいほう)

Short name for the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993).

2006 New Corporation Tax Act

平成十八年新法(へいせいじゅうはちねんしんぽう)

In Article 7 of the supplementary provisions (附則) of Act No. 24 of 1998, the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006, an Act amending the Income Tax Act and other laws.

former agricultural production corporation

旧農業生産法人(きゅうのうぎょうせいさんほうじん)

In Article 12 of the supplementary provisions (附則) of Act No. 7 of 1985, an agricultural production corporation (農業生産法人) as defined in Article 2, paragraph (3) of the Cropland Act as it stood before Article 3 of Act No. 63 of 2015 amended it, to which an individual contributed farmland on or before 31 December 1985.

the 1999 Former Act

平成十一年旧法(へいせいじゅういちねんきゅうほう)

fishery cooperative, etc.

漁業協同組合等(ぎょぎょうきょうどうくみあいとう)

In the reading of Article 68-30, paragraph (1) of this Act that this paragraph of the supplementary provisions (附則) of Act No. 79 of 2002 sets out, a fishery cooperative, etc. (漁業協同組合等) as provided for in Article 5, paragraph (1) of the fisheries reconstruction law (漁業再建整備特別措置法, Act No. 43 of 1976) as it stood before Act No. 73 of 2002 amended it, approved under that paragraph between 1 April 1976 and 31 March 2002 for a small and medium fishery structural improvement plan (中小漁業構造改善計画).

Okinawa Promotion Act, etc. Amendment Act

沖振法等改正法(おきしんほうとうかいせいほう)

Short name, in the supplementary provisions (附則) of Act No. 4 of 2022, for the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022).

2023 Amendment Act

令和五年改正法(れいわごねんかいせいほう)

In Article 58, paragraphs (7) to (10) of the supplementary provisions (附則) of Act No. 3 of 2023, short name for that Act, the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023).

provisional L-MVL as referred to in the Former Act

旧法大型仮免許(きゅうほうおおがたかりめんきょ)

The provisional large motor vehicle license (大型自動車仮免許) of Article 84, paragraph (5) 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 provisional large motor vehicle license (大型仮免許) under the new wording.

Long-Term Care Insurance Act as Amended

改正後介護保険法(かいせいごかいごほけんほう)

This Act as amended by Article 28 of Act No. 62 of 2012.

Ministerial Order on Special Highly Skilled Professionals

特別高度人材省令(とくべつこうどじんざいしょうれい)

Short name for Ministry of Justice Order No. 25 of 2023, which sets the criteria for special highly skilled professionals (特別高度人材).

lump sum compensation payment for surviving family, etc.

遺族補償一時金等(いぞくほしょういちじきんとう)

In Article 2 of the supplementary provisions (附則) of the Act that coins it, a lump sum compensation payment for surviving family (遺族補償一時金) or lump-sum payment for surviving family (遺族一時金) that becomes payable in the case in Article 16-6(1)(ii): when the right of the last survivor entitled to the pension ends and the pensions paid for the worker's death fall short of the lump sum that would have been paid had no survivor been entitled.

former premium exemption period

旧保険料免除期間(きゅうほけんりょうめんじょきかん)

In Articles 8 and 27 of the supplementary provisions (附則) of Act No. 34 of 1985, national pension insured time before 1 April 1986 that was a premium exemption period under Article 5, paragraph (4) of the former National Pension Act (旧国民年金法), including time other laws treat as such; it counts as a premium exemption period (保険料免除期間) under this Act.

Pre-amendment Local Tax Act

改正前の地方税法(かいせいまえのちほうぜいほう)

adjusted value added

調整後付加価値額(ちょうせいごふかかちがく)

A corporation's added value (付加価値額) as defined in Article 72-12, item 1(a) of the Local Tax Act as amended by Act No. 2 of 2015, for a business year beginning between the day that Act comes into effect and 31 March 2016, scaled up to a twelve-month amount where the business year is shorter than a year; Article 8 of that Act's supplementary provisions (附則) gives corporations whose amount is 3 billion yen or less, among others, a deduction from their enterprise tax (事業税).

New Order for Enforcement of the Income Tax Act

新所得税法施行令(しんしょとくぜいほうしこうれい)

In Article 15 of the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) as amended by Article 5 of the Cabinet Order (政令) those supplementary provisions call 改正令 (the Amending Order).

Act on Special Measures Concerning Taxation as Amended in 1979

昭和五十四年新法(しょうわごじゅうよねんしんぽう)

In the supplementary provisions (附則) of Acts No. 9 of 1977 and No. 11 of 1978, this Act as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979).

special eligible business year

特例対象事業年度(とくれいたいしょうじぎょうねんど)

In this Article of the supplementary provisions (附則) of Act No. 10 of 2014, a business year that began on or after 1 April 2013 and ended before the date the amendments came into effect.

the 2010 Former Act

平成二十二年旧法(へいせいにじゅうにねんきゅうほう)

Short name, in the supplementary provisions (附則) of Acts No. 9 of 2015, No. 4 of 2017 and No. 7 of 2018, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) amended it.

the 2011 Former Act

平成二十三年旧法(へいせいにじゅうさんねんきゅうほう)

Short name, in the supplementary provisions (附則) of Acts No. 9 of 2015, No. 4 of 2017 and No. 7 of 2018, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 17 of Act No. 82 of 2011, the 2011 Act partially amending the Income Tax Act and other Acts to improve the tax system in response to the severe economic and employment situation, amended it.

the 2013 Former Act

平成二十五年旧法(へいせいにじゅうごねんきゅうほう)

Short name, in the supplementary provisions (附則) of Acts No. 9 of 2015, No. 4 of 2017 and No. 7 of 2018, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) amended it.