Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
純損失の金額
A net loss (純損失の金額) referred to in Article 32, paragraph 8 or Article 313, paragraph 8 — a net loss as defined in Article 2, paragraph 1, item 25 of the Income Tax Act — that arose in the year for a taxpayer of the income levy (所得割) of prefectural or municipal inhabitant tax.
A small and medium-sized business operator (中小事業者) as defined in Article 10, paragraph 8, item 6 of the Act on Special Measures Concerning Taxation, or a small and medium-sized enterprise (中小企業者) as defined in Article 42-4, paragraph 19, item 7 of that Act; for paragraphs 1 and 2 of Article 63, one running a sex-related special business (性風俗関連特殊営業) as defined in Article 2, paragraph 5 of the Act on Control and Improvement of Amusement Business is left out.
In the supplementary provisions (附則) of Act No. 149 of 1959, the National Tax Collection Act whose rules the Local Tax Act, as it stood before that Act amended it, applied to local taxes.
The Local Tax Act as amended by the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 2 of 2019, which came into effect on 1 October 2019.
This Act as it stood before Article 1 of Act No. 80 of 2006 amended it.
A permanent establishment (恒久的施設) as Article 2, paragraph (1), item (viii)-4 of this Act defined it before the 2018 amending law (Act No. 7 of 2018), which a nonresident had on 31 December 2018.
This Act as amended by Article 1 of Act No. 120 of 2000.
This Act as amended by Article 14 of Act No. 77 of 2005.
This Act as it stood before Article 4 of Act No. 20 of 2006 amended it.
森林法改正法
Short name, in Article 1 of the supplementary provisions (附則) of Act No. 16 of 1991, for the Act Partially Amending the Forest Act, etc. (Act No. 38 of 1991).
土地の譲渡等
In this paragraph of the supplementary provisions (附則) of Act No. 23 of 1998, a transfer, etc. of land as referred to in Article 62-3, paragraph (1) of this Act as that Act amended it, other than the transfers of land held for a short or a very short period that the following two paragraphs name.
In Article 96(1) of the supplementary provisions (附則) of Act No. 6 of 2010, a specific purpose company (特定目的会社) set up before that Act came into effect that had not filed, by 31 March 2015, the notification of starting business under Article 4(2) of the Act on the Securitization of Assets (資産の流動化に関する法律).
特定目的会社
In Article 96 of the supplementary provisions (附則) of Act No. 6 of 2010, a specific purpose company as Article 67-14(1) of this Act, as that Act amended it, uses the term: one under Article 2(3) of the Act on the Securitization of Assets.
In Article 51, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, the beneficial interests in a trust, money and money, etc. (金銭等) defined in Article 70-2-2, paragraph (1) of this Act as that Act amended it — what an individual acquires under an education fund management contract (教育資金管理契約).
The mid-sized motor vehicle license (中型自動車免許) of Article 84, paragraph (3) of the Road Traffic Act as it stood before Act No. 40 of 2015 amended it, which Article 2, paragraph (1) of that Act's supplementary provisions (附則) deems to be a mid-sized motor vehicle license (中型免許) under the new wording.
The Food Sanitation Act as it stood before Article 2 of Act No. 55 of 2003 amended it.
In the supplementary provisions (附則) of Act No. 109 of 2007, the Minister of Health, Labour and Welfare, a Director of a Regional Bureau of Health and Welfare or of a Regional Branch Bureau, or the Japan Pension Service (日本年金機構), to whom acts of the Director-General of the Social Insurance Agency and the other social insurance offices (社会保険庁長官等) are transferred.
令和七年改正法
Short name for the Act Partially Amending the Child Welfare Act, etc. (Act No. 29 of 2025).
In the supplementary provisions (附則) of Act No. 109 of 2007, the Minister of Health, Labour and Welfare, a Director of a Regional Bureau of Health and Welfare or of a Regional Branch Bureau, or the Japan Pension Service (日本年金機構), to whom acts of the Director-General of the Social Insurance Agency and the other social insurance offices (社会保険庁長官等) are transferred.
A status of residence listed in Appended Table I or II of this Act as amended by the 1989 amending law (Act No. 79 of 1989).