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Terms

case listed in former item (viii)

改正前の第八号に掲げる場合(かいせいまえのだいはちごうにかかげるばあい)

The case where land, etc. (土地等) an individual owns is bought for a land development project for businesses that help upgrade the structure of small and medium-sized enterprises, as referred to in Article 20, paragraph (1), item (ii) of the former law on the small and medium enterprise promotion corporation (旧中小企業振興事業団法), that a prefectural governor designated under Article 34-2, paragraph (2), item (viii) of this Act as it stood before Article 28 of the supplementary provisions (附則) of Act No. 53 of 1980 amended it.

Act No. 56 of 2011

平成二十三年法律第五十六号(へいせいにじゅうさんねんほうりつだいごじゅうろくごう)

In the Appended Table (別表), the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011), called by its number.

case listed in former item (xii)

改正前の第十二号に掲げる場合(かいせいまえのだいじゅうにごうにかかげるばあい)

The case where land, etc. (土地等) an individual owns is bought for a land development project for businesses that help upgrade the structure of small and medium-sized enterprises, as referred to in Article 21, paragraph (1), item (ii) of the former law on the small and medium enterprise corporation (旧中小企業事業団法), that a prefectural governor designated under Article 34-2, paragraph (2), item (xii) of this Act as it stood before Article 49 of the supplementary provisions (附則) of Act No. 19 of 1999 amended it.

provision deleting item (i) from Article 72

第七十二条第一号を削る改正規定(だいしちじゅうにじょうだいいちごうをけずるかいせいきてい)

The part of Article 3 of Act No. 28 of 2023 that amends Article 72 of this Act by deleting item (i) and moving items (ii) to (viii) up one place each, which comes into effect on the day 20 days after that Act is promulgated.

item (ii) specially permitted services for qualified institutional investors, etc. under the former Act

旧法第二号適格機関投資家等特例業務(きゅうほうだいにごうてきかくきかんとうしかとうとくれいぎょうむ)

In Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, specially permitted services for qualified institutional investors, etc. (適格機関投資家等特例業務) under Article 63, paragraph (2) of this Act as it stood before that Act amended it that consist in the act in Article 63, paragraph (1), item (ii) as it then stood, other than those that consist in the act in item (ii) as that Act amended it.

item (iii) Effective Date

第三号施行日(だいさんごうしこうび)

The date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 48 of 2023 come into effect — among them its amendments to Articles 7, 17 and 30-45 of this Act — a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).

item (iv) Effective Date

第四号施行日(だいよんごうしこうび)

The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 31 of 2026 come into effect — among them its amendments to Articles 63 and 86 of this Act — a date a Cabinet Order (政令) sets within one year of that Act's promulgation (公布, its official publication) on 5 June 2026.

Act No. 182

法律第百八十二号(ほうりつだいひゃくはちじゅうにごう)

The 1961 Act partially amending related laws to create the aggregated pension system (通算年金制度) (Act No. 182 of 1961), as named in the supplementary provisions (附則) of Act No. 82 of 1980 and Act No. 34 of 1985.

category 1 employees' pension insured period

第一号厚生年金被保険者期間(だいいちごうこうせいねんきんひほけんしゃきかん)

In Article 12, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, a category 1 insured period under Employees' Pension Insurance (厚生年金保険) as provided in Article 2-5, paragraph (1), item (i) of the Employees' Pension Insurance Act.

Employees' Pension Insurance Act as Amended by the item (iii) Provisions

第三号改正後厚生年金保険法(だいさんごうかいせいごこうせいねんきんほけんほう)

In the supplementary provisions (附則) of Act No. 64 of 2014, the Employees' Pension Insurance Act as amended by Article 3 of that Act, in the part listed in Article 1, item (iii) of those supplementary provisions.

securities

有価証券(ゆうかしょうけん)

Securities as this Act defines them: the instruments listed in Article 2, paragraph (1), among them national government and local government bonds, corporate bonds, share certificates and share option certificates, preferred equity investment certificates, beneficiary certificates of investment trusts and other trusts, investment securities, certain promissory notes, mortgage securities, option certificates and depositary receipts, foreign instruments of the same nature, and other instruments a Cabinet Order (政令) specifies.

次に掲げるもの

covered fiscal year

対象会計年度(たいしょうかいけいねんど)

The period for which the ultimate parent entity (最終親会社等) of a multinational enterprise group, etc. (多国籍企業グループ等) prepares its consolidated financial statements, etc. (連結等財務諸表), the period by which the international and domestic minimum taxes are calculated.

第八十二条第三号(定義)に規定する多国籍企業グループ等の同条第十号に規定する最終親会社等の同条第一号に規定する連結等財務諸表の作成に係る期間

insured person

被保険者(ひほけんしゃ)

A person employed at an applicable place of business (適用事業所), or an insured person with optional and continued coverage (任意継続被保険者); the persons listed in the items of Article 3, paragraph (1) — among them some temporary, seasonal and short-time workers and persons insured under late-stage elderly medical care (後期高齢者医療) — cannot be insured persons, except as specially-insured day laborers (日雇特例被保険者).

適用事業所に使用される者及び任意継続被保険者

road

道路(どうろ)

A road as defined in the Road Act, a motor vehicle road (自動車道) as defined in the Road Transportation Act, and any other place used for general traffic.

道路法(昭和二十七年法律第百八十号)第二条第一項に規定する道路、道路運送法(昭和二十六年法律第百八十三号)第二条第八項に規定する自動車道及び一般交通の用に供するその他の場所

group tax sharing corporation

通算法人(つうさんほうじん)

In Chapter III (special provisions on the Corporation Tax Act), a group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a group tax sharing parent corporation (通算親法人) or subsidiary corporation (通算子法人) — a parent corporation, or a domestic corporation under its full controlling interest (完全支配関係), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to use the group tax sharing system.

法人税法第二条第十二号の七の二に規定する通算法人

bond

社債(しゃさい)

A money claim against a company, arising from an allotment the company makes under this Act, that is to be repaid according to the terms set under Article 676.

この法律の規定により会社が行う割当てにより発生する当該会社を債務者とする金銭債権であって、第六百七十六条各号に掲げる事項についての定めに従い償還されるもの

tax return

確定申告書(かくていしんこくしょ)

In Chapter II (special provisions on the Income Tax Act), a tax return as defined in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act: a final return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of that Act (including as Article 166 applies them to nonresidents), including such a return filed after the due date.

所得税法第二条第一項第三十七号に規定する確定申告書

motor vehicle

自動車(じどうしゃ)

A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.

道路運送車両法(昭和二十六年法律第百八十五号)第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のもの

insured person

被保険者(ひほけんしゃ)

A worker employed in a covered business (適用事業), other than the persons listed in the items of Article 6.

適用事業に雇用される労働者であつて、第六条各号に掲げる者以外のもの

ordinary corporation

普通法人(ふつうほうじん)

A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).

第五号から第七号までに掲げる法人以外の法人をいい、人格のない社団等を含まない