Search

平成八年改正法（へいせいはちねんかいせいほう）

Short name for the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996).

年金機能強化法（ねんきんきのうきょうかほう）

In Article 145 of the supplementary provisions (附則) of Act No. 63 of 2013, short name for the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012).

医療特別手当等（いりょうとくべつてあてとう）

In Article 15 of the supplementary provisions (附則) of Act No. 86 of 1989, the special medical allowance, special allowance, microcephaly allowance, health management allowance and health care allowance for atomic bomb survivors under the 1968 Act on special measures for atomic bomb survivors (Act No. 53 of 1968).

平成七年改正法（へいせいしちねんかいせいほう）

Short name for the Act Partially Amending the Local Tax Act (Act No. 40 of 1995).

四年新法人税法（よんねんしんほうじんぜいほう）

The Corporation Tax Act as amended by Article 3 of Act No. 8 of 2020, an Act partially amending the Income Tax Act and other laws.

既存専有部分等（きそんせんゆうぶぶんとう）

In the supplementary provisions (附則) of Act No. 51 of 1983, the exclusively-owned areas that existed when that Act came into effect, together with the rights to use the grounds (敷地利用権) attached to them, to which Articles 22 to 24 as amended by that Act apply only from a later date.

割賦基準の方法（かっぷきじゅんのほうほう）

The instalment basis method of accounting for instalment sales, set by Cabinet Order (政令) under Article 65, paragraph (1) of this Act as it stood before the 1998 amending law (Act No. 24 of 1998).

未計上収入金額（みけいじょうしゅうにゅうきんがく）

The revenue 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.

旧外国人登録法（きゅうがいこくじんとうろくほう）

The Alien Registration Act (外国人登録法) as it stood before Article 4 of the 2009 amending law (Act No. 79 of 2009) abolished it.

改正後の各法律（かいせいごのかくほうりつ）

Each of the laws as amended by the amending Act these supplementary provisions belong to.

平成十三年新法（へいせいじゅうさんねんしんぽう）

In the supplementary provisions (附則) of Act No. 24 of 1998, the Corporation Tax Act as amended by Article 1 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001).

特定普通法人等（とくていふつうほうじんとう）

In Articles 14, 18 and 106 of the supplementary provisions (附則) of Act No. 6 of 2019, a specified ordinary corporation, etc. as defined in Article 10-3, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it (旧法人税法), that became a public interest corporation, etc. (公益法人等) on or before the day that Act came into effect.

経過措置譲渡等（けいかそちじょうととう）

In Article 16, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012, a taxable transfer, etc. of assets (課税資産の譲渡等) to which the transitional measure provisions (経過措置規定) apply: Article 5, paragraphs (1) to (3) and the main clauses of Article 5, paragraphs (4) and (5) of the supplementary provisions (附則) of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them to taxable transfers and specified taxable purchases made on or after 1 October 2019 (一部施行日) under contracts made before that date.

令和七年改正法（れいわななねんかいせいほう）

Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025).

昭和六十年新法（しょうわろくじゅうねんしんぽう）

In Article 11 of the supplementary provisions (附則) of Act No. 11 of 1983, this Act as amended by Article 1 of Act No. 7 of 1985, the 1985 Act partially amending this Act and the Income Tax Act.

特定のみりん等（とくていのみりんとう）

Mirin, etc. (みりん等) shipped from a manufacturing site before Act No. 13 of 2000 came into effect whose liquor tax, calculated at the rate in Article 87-3 of this Act as amended by that Act, would exceed the tax calculated at the rate in Article 22, paragraph (1) of the Liquor Tax Act.

みりん類似雑酒（みりんるいじざっしゅ）

Other miscellaneous liquor (その他の雑酒) under Article 4, paragraph 1 of the Liquor Tax Act (酒税法), limited to the kind listed in Article 22, paragraph 1, item 10(c)(1) of that Act as worded in 2001, as used in the supplementary provisions (附則) of Act No. 7 of 2001 on liquor tax (酒税) charged or chargeable before 1 May 2001.

旧分離振替国債（きゅうぶんりふりかえこくさい）

In Article 42 of the supplementary provisions (附則) of Act No. 21 of 2005, a separated book-entry government bond (分離振替国債) recorded by book entry before the date that Act comes into effect (施行日) under Article 67-17, paragraph (1) of this Act as it stood before that Act, for which a return claiming the exemption under item (i) of that paragraph was filed.

産競法等改正法（さんきょうほうとうかいせいほう）

Short name for the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018), in the supplementary provisions (附則) of Act No. 7 of 2018.

平成元年改正法（へいせいがんねんかいせいほう）

Short name for the Act Partially Amending the Copyright Act (Act No. 43 of 1989).