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Terms

Elderly Medical Care Assurance Act

高齢者医療確保法(こうれいしゃいりょうかくほほう)

Short name, in the supplementary provisions (附則) of Act No. 62 of 2012, for the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982).

deemed registered securities company

みなし登録証券会社(みなしとうろくしょうけんがいしゃ)

In the supplementary provisions (附則) of Act No. 107 of 1998, a person that held a license under Article 28 of this Act as it stood before Act No. 107 of 1998 amended it when that Act came into effect, and that Article 12, paragraph (1) of those supplementary provisions therefore treats as registered under Article 28 of this Act as Act No. 107 of 1998 amended it, under its former title (証券取引法).

New Residential Basic Book Act

新住民基本台帳法(しんじゅうみんきほんだいちょうほう)

In Articles 3 and 4 of the supplementary provisions (附則) of Act No. 16 of 2019, the Residential Basic Book Act as amended by Article 2 of that Act.

fiscal 2025 land

令和七年度の土地(れいわしちねんどのとち)

Land on which fixed assets tax (固定資産税) is first levied in fiscal 2025, a row of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) on lowering tax bases where land prices fall.

deemed licensed exchange

みなし免許取引所(みなしめんきょとりひきじょ)

In the supplementary provisions (附則) of Act No. 65 of 2006, an exchange that Article 99 of those supplementary provisions treats as licensed under Article 80, paragraph (1) of this Act as Act No. 65 of 2006 amended it (because it then held the license under Article 80, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法)), and that, when that Act came into effect, had securities listed after giving notification under Article 110, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法).

specified qualified farmland-owning corporation

特定農地所有適格法人(とくていのうちしょゆうてきかくほうじん)

In the supplementary provisions (附則) of Act No. 21 of 2005, a qualified farmland-owning corporation (農地所有適格法人) as defined in Article 2, paragraph (3) of the Cropland Act, of a kind a Cabinet Order (政令) sets, that a donee lets use farmland under a right of loan for use (使用貸借) set up under the preceding paragraph.

2015 Former Corporation Tax Act

平成二十七年旧法人税法(へいせいにじゅうしちねんきゅうほうじんぜいほう)

In Articles 20 to 22 and 28 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as it stood before Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) amended it, as it still applies where Article 27, paragraph (1) of the supplementary provisions of that 2015 Act keeps the former rules.

the Effective Date

施行日(しこうび)

The date Act No. 104 of 2013, the amending Act these supplementary provisions (附則) belong to, comes into effect.

New Labor Insurance Premium Collection Act

新徴収法(しんちょうしゅうほう)

In Articles 53-2 to 53-4 of the supplementary provisions (附則) of Act No. 30 of 2007, the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by Article 7 of that Act.

Partial Effective Date

一部施行日(いちぶしこうび)

1 October 2019, the date set in Article 1, item 3 of the supplementary provisions (附則) of Act No. 69 of 2012, from which the parts of the Local Tax Act as amended by Article 2 of that Act on the local consumption tax (地方消費税) apply.

specified farmland in an urbanization promotion area

特定市街化区域農地(とくていしがいかくいきのうち)

In Articles 19-4 and 27-2 of the supplementary provisions (附則), farmland in an urbanization promotion area (市街化区域農地) to which Article 19-3 of the supplementary provisions applies on the assessment date of fiscal 2024, 2025 or 2026.

Former Agricultural Land Improvement Public Corporation Act

旧農用地整備公団法(きゅうのうようちせいびこうだんほう)

In Article 23 of the supplementary provisions (附則) of Act No. 8 of 2008, the law on the Agricultural Land Improvement Public Corporation (農用地整備公団法, Act No. 43 of 1974) as it stood before Article 8 of the supplementary provisions of Act No. 70 of 1999 abolished it.

additional amount of pension for mine workers and mariners

坑内員・船員の加給年金額(こうないいん・せんいんのかきゅうねんきんがく)

The additional amount of pension (加給年金額) under Article 44, paragraph (1), as Article 9-4, paragraph (3) or (5) of the supplementary provisions (附則) applies it to an employees' old-age pension for mine workers and mariners (坑内員・船員の老齢厚生年金) under Article 8 of those supplementary provisions.

old-age pension benefit for a dissolved fund

解散基金に係る老齢年金給付(かいさんききんにかかるろうれいねんきんきゅうふ)

The old-age pension benefit (老齢年金給付) that the surviving Pension Fund Association (存続連合会) pays to a member of a dissolved fund (解散基金加入員) under Article 161, paragraph (2) of this Act as it stood before Act No. 63 of 2013, kept in force by Article 61, paragraph (3) of that Act's supplementary provisions (附則).

effective date

施行日(しこうび)

The date Act No. 33 of 2025, the amending Act these supplementary provisions (附則) belong to, comes into effect.

the Effective Date

施行日(しこうび)

1 April 1975, as paragraph (5) of the supplementary provisions (附則) of Act No. 15 of 1975 fixes it: Article 21-4 of the Inheritance Tax Act as amended by that Act applies to trusts made on or after that date under a support trust contract for a person with a particular disability (特別障害者扶養信託契約).

the effective date

施行日(しこうび)

The date Act No. 33 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.

land comparable to fiscal 2025 adjusted land

令和七年度類似適用土地(れいわしちねんどるいじてきようとち)

Land in item 3, 5 or 6 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) whose comparable land (類似土地) is fiscal 2025 adjusted land (令和七年度適用土地), land whose fiscal 2025 fixed assets tax (固定資産税) base was lowered for falling land prices.

item (iii) Old Financial Instruments and Exchange Act

第三号旧金融商品取引法(だいさんごうきゅうきんゆうしょうひんとりひきほう)

In Articles 2 to 4 of the supplementary provisions (附則) of Act No. 79 of 2023, the Financial Instruments and Exchange Act (Act No. 25 of 1948) as it stood before Article 1 of that Act amended it, counting only the amendments listed in Article 1, item (iii) of those supplementary provisions, which come into effect on 1 April 2024.