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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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An underpass, or a road bridge over railway lines (跨線道路橋), built on or before 1 January 1966 and of a kind a Ministry of Home Affairs Order (自治省令) sets, as referred to in Article 349-3, paragraph 20 of the Local Tax Act as amended by Act No. 25 of 1967.
The first fiscal year whose assessment date (賦課期日) is the 1 January after the day listed in Article 1, item 10 of the supplementary provisions (附則) of Act No. 7 of 2006 (the day Act No. 26 of 2006 came into effect), or that day itself if it is 1 January, from which amended Article 348, paragraph 2, item 36 applies to the fixed assets tax (固定資産税).
The enterprise tax (事業税) on a business year's added value, capital or income to be paid under Article 72-25, 72-28 or 72-29 of the Local Tax Act as amended by Act No. 2 of 2015, from which Article 8, paragraph 2 of that Act's supplementary provisions (附則) has the corporations it covers deduct a further amount.
六年新法
The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 1 of 2022, which came into effect on 1 January 2024.
五年新法
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2022, which come into effect on 1 April 2023.
In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the bonds and similar interests (公社債等) referred to in Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013, which partially amended the Order for Enforcement of the Income Tax Act.
新特例法
The Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) as amended by Article 3 of the 2009 Act amending the Immigration Control and Refugee Recognition Act and the Special Act (Act No. 79 of 2009), whose supplementary provisions (附則) use the name.
In the supplementary provisions of Act No. 25 of 1984, the heads of the branch offices and other local offices of a District Maritime Bureau (海運局) or of the Maritime Supervision Department (海運監理部), as they were before that Act comes into effect.
特例期間
In Article 3 of the supplementary provisions (附則) of Act No. 16 of 1992, the period from 1 January 1992 to 31 December 1995; for a person who acquired property by inheritance or bequest (遺贈) in it, or that person's heir, the deadline for the inheritance tax return was six to nine months instead of ten, by the year the inheritance began, or a fixed date in that year if later.
In Article 84 of the supplementary provisions (附則) of Act No. 6 of 2007, for an old trust (旧信託), the person set out, for each case, in the items of Article 13, paragraph (1) of the Income Tax Act as it stood before Article 1 of that Act amended it.
特定資産
In the supplementary provisions (附則) of Act No. 4 of 2017, assets listed in row (x) of the table in Article 37, paragraph (1) of this Act as it stood before that Act that are used for fishery (the catching or farming of aquatic animals and plants), transferred by an individual between the day that Act came into effect and 31 December 2017.
In the supplementary provisions of Act No. 25 of 1984, the heads of the branch offices and other local offices of a District Maritime Bureau (海運局) or of the Maritime Supervision Department (海運監理部), as they were before that Act comes into effect.
In the supplementary provisions of Act No. 25 of 1984, the heads of the branch offices and other local offices of a District Maritime Bureau (海運局) or of the Maritime Supervision Department (海運監理部), as they were before that Act comes into effect.
In the supplementary provisions of Act No. 25 of 1984, the heads of the branch offices and other local offices of a District Maritime Bureau (海運局) or of the Maritime Supervision Department (海運監理部), as they were before that Act comes into effect.
In Article 22, paragraph (1) of the supplementary provisions (附則) of Act No. 56 of 1994, nursing given at a hospital or clinic the Minister of Health and Welfare (厚生大臣) specifies (other than a specially approved insurance medical institution (特定承認保険医療機関) under the Health Insurance Act), by someone not on its staff, to a person eligible for elderly medical care (老人医療受給対象者) in a condition the Minister specifies who receives the benefit listed in Article 17, paragraph (1), item (v) of this Act as Article 4 of that Act amended it (新老健法); until 31 March 1996 (or, at hospitals and clinics a prefectural governor approved, a later date a Ministry of Health and Welfare Order (厚生省令) sets) it was treated as the medical care (医療) of Article 32, paragraph (1) of this Act as so amended.
他の市町村
In Article 10, paragraph (2) of the supplementary provisions (附則) of Act No. 77 of 2005 and Article 20, paragraph (1) of those of Act No. 83 of 2014, a municipality (市町村) other than the one where the place of business (事業所) of the service concerned is located.
In Article 7 of the supplementary provisions (附則) of Act No. 37 of 2021, the administrative entities (行政機関等) as defined in Article 2, paragraph (11) of this Act as amended by Article 50 of that Act, other than the Japan Organization of Occupational Health and Safety (独立行政法人労働者健康安全機構), which Article 58, paragraph (2) of that amended Act treats as a business handling personal information (個人情報取扱事業者).
In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, the revaluation rates (再評価率) under Article 43, paragraph (1) of this Act, the previous-amount revision rate (従前額改定率) under Article 21, paragraph (2) of the supplementary provisions of Act No. 18 of 2000 as amended by Act No. 104 of 2004, and other rates a Cabinet Order (政令) names; for beneficiaries in the classes Article 31 describes, Articles 43-4 and 43-5 of this Act did not apply to revising or setting them up to and including fiscal 2014.
In Article 14 of the supplementary provisions (附則) of Act No. 86 of 1989, the pension for surviving family (遺族年金) and survivors' benefit under the Act on Relief of War Victims and Survivors (Act No. 127 of 1952).
使用開始日
The first day of the land use right (土地使用権) that a person has acquired over specified land with an unknown owner (特定所有者不明土地) under the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner, as stated under Article 13, paragraph 2, item 2 of that Act, from which Article 15, paragraph 32 of the supplementary provisions (附則) counts the fiscal years in which fixed assets tax (固定資産税) and city planning tax (都市計画税) on land and assets for the community welfare facility is reduced.