Search

改正基準省令（かいせいきじゅんしょうれい）

Short name for the Ministry of Justice Order that amended the Ministerial Order on Criteria (基準省令), which sets the landing criteria under Article 7, paragraph (1), item (ii) of the Immigration Control and Refugee Recognition Act: Order No. 10 of 2010 in the supplementary provisions (附則) of Order No. 9 of 2010, and Order No. 35 of 2014 in those of Order No. 34 of 2014.

労働者派遣法（ろうどうしゃはけんほう）

Short name for this Act, the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985), used in the wording it writes into other Acts and in the supplementary provisions of Acts that amended it.

累積投資勘定（るいせきとうしかんじょう）

An account kept under a tax-exempt cumulative investment contract (非課税累積投資契約) to record the listed shares, etc. for cumulative investment (累積投資上場株式等) held under it separately from other transactions, which could be set up only for years from 2018 to 2023 in which no tax-exempt management account (非課税管理勘定) was set up, as of 1 January of the year or a later date the provision sets.

軽減適用年度（けいげんてきようねんど）

The fiscal years from the urbanization promotion area designation year (市街化区域設定年度) of a piece of farmland in an urbanization promotion area to fiscal 1999 (or, where that year was fiscal 1995 or earlier, to the third fiscal year after it), for which Article 11 of the supplementary provisions (附則) of Act No. 4 of 2000 recomputes the fiscal 2000 tax base of farmland that had the reduction as if it had not had it.

新震災特例法（しんしんさいとくれいほう）

In the supplementary provisions (附則) of Act No. 1 of 2022, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022).

指定対象期間（していたいしょうきかん）

In Article 3 of the supplementary provisions (附則) of Act No. 2 of 2026, the designation period (指定対象期間) as defined in Article 37-2, paragraph 2 of the Local Tax Act as amended by Article 1 of that Act: the period an Order of the Ministry of Internal Affairs and Communications (総務省令) sets as the period a designation covers.

新学校教育法（しんがっこうきょういくほう）

This Act as amended by Article 1 of Act No. 80 of 2006.

取引主任者証（とりひきしゅにんしゃしょう）

In paragraph (3) of the supplementary provisions (附則) of Act No. 56 of 1980, the real estate transaction chief certificate (宅地建物取引主任者証) under Article 22-2, paragraph (1) of this Act as Act No. 56 of 1980 left it, which a person registered under Article 18, paragraph (1) of this Act as it stood before that Act could apply for within the period the registering prefectural governor set, during the three years after that Act came into effect.

未計上経費額（みけいじょうけいひがく）

The expenses of a sale or similar transfer of assets on deferred-payment terms (延払条件付販売等), other than a lease transfer (リース譲渡), made before Act No. 7 of 2018 came into effect, which an individual still accounts for under Article 65 of this Act as it stood before that Act and which has not been counted in business income for a year before the base year (基準年) — a year from 2018 to 2024, fixed by how the individual accounted for it — and is counted in that year's business income.

販売事業年度（はんばいじぎょうねんど）

In Article 9(4) of the supplementary provisions (附則) of Act No. 24 of 1998, the business year in which the corporation made an installment sale, etc. covered by the transitional measures (経過措置対象割賦販売等).

新恒久的施設（しんこうきゅうてきしせつ）

In Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a permanent establishment (恒久的施設) as Article 2, item (xii)-19 of the Corporation Tax Act as amended by that Act defines it, used for the rules on foreign corporations whose permanent establishment status on 31 December 2018 changed between the old and new definitions.

適用課税期間（てきようかぜいきかん）

In Article 22, paragraphs (5) and (6) of the supplementary provisions (附則) of Act No. 13 of 2025, each taxable period that includes the last day of a year or business year from the non-application base year, etc. (不適用基準事業年度等) or expiry base year, etc. (満了基準事業年度等) onward, in which a business may treat part of an old-rule lease transfer (旧リース譲渡) as a transfer it made.

未計上譲渡額（みけいじょうじょうとがく）

In Article 22, paragraph (5) of the supplementary provisions (附則) of Act No. 13 of 2025, the part of a former lease transfer's (旧リース譲渡) instalments falling due on or after the first day of the non-application base year, etc. (不適用基準事業年度等) or the expiry base year, etc. (満了基準事業年度等), other than any already received before that day; one 120th of it for each month of the year or business year containing the applicable taxable period, less any part already counted for that year, is treated as transfers made then.

旧震災特例法（きゅうしんさいとくれいほう）

In Article 24 of the supplementary provisions (附則) of Act No. 22 of 1997, the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as it stood before Article 2 of Act No. 22 of 1997 amended it.

特例連結法人（とくれいれんけつほうじん）

In this Article of the supplementary provisions (附則) of Act No. 10 of 2014, a consolidated parent corporation or subsidiary applying Article 68-15-5, paragraph (1) of this Act as amended by that Act in the special consolidated business year (特例連結事業年度) that either is in its first consolidated business year or, at the end of its special eligible business year (特例対象事業年度), had no consolidated full controlling interest with that parent, other than one that came under that relationship during the special consolidated business year on a date after the amendments came into effect.

経過内国法人（けいかないこくほうじん）

In Article 50 of the supplementary provisions (附則) of Act No. 8 of 2024, a domestic corporation that, before that Act came into effect, submitted to the Minister in charge of National Strategic Special Zones (国家戦略特別区域担当大臣) the plan a Ministry of Finance Order (財務省令) sets for carrying out a specified business in a certified zone plan under Article 27-3 of the National Strategic Special Zones Act; the old Article 61 still applies to it even if it is designated under Article 61, paragraph (1) on or after that date.

投資顧問業法（とうしこもんぎょうほう）

Short name, in Article 1 of the supplementary provisions (附則) of Act No. 97 of 2004, for the law regulating securities investment advisory business (有価証券に係る投資顧問業の規制等に関する法律), Article 29-3 of which Article 6 of that Act amended.

関連取引所等（かんれんとりひきじょとう）

In Article 124 of the supplementary provisions (附則) of Act No. 65 of 2006, a deemed-licensed exchange (みなし免許取引所: one holding, when that Act came into effect, the licence under Article 80, paragraph (1) of this Act as it stood before Act No. 65 of 2006, and so deemed licensed under this Act) that is a subsidiary company of another deemed-licensed exchange, holding the majority of its shareholders' voting rights, or a deemed-authorized exchange holding company (みなし認可取引所持株会社: one deemed to hold the authorization under Article 106-10 of this Act because it held it under that earlier Act), counted only where it is one of the persons listed in Article 110, paragraph (2), items (i) to (iii) or (v) of this Act as it stood before Act No. 65 of 2006.

入管法等改正法（にゅうかんほうとうかいせいほう）

In the supplementary provisions (附則) of Cabinet Order No. 38 of 2019, short name for the 2018 Act partially amending the Immigration Control and Refugee Recognition Act and the Act for Establishment of the Ministry of Justice (Act No. 102 of 2018).

代行部分の総額（だいこうぶぶんのそうがく）

For the employees' old-age pension (老齢厚生年金) of a person who was a member of an employees' pension fund (厚生年金基金), that pension worked out as though Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013 did not apply, less the pension as actually worked out.