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Terms

standard motor vehicle as referred to in the Former Act

旧法普通自動車(きゅうほうふつうじどうしゃ)

The standard motor vehicle (普通自動車) of Article 3 of the Road Traffic Act as it stood before Article 4 of Act No. 90 of 2004 amended it, as Article 6, paragraph (1) of that Act's supplementary provisions (附則) uses the term to describe how licenses are limited.

class 2 M-MVL

中型第二種免許(ちゅうがただいにしゅめんきょ)

The class 2 mid-sized motor vehicle license (中型自動車第二種免許) of Article 84, paragraph (4) of the Road Traffic Act as amended by Act No. 40 of 2015, as Article 2, paragraph (1) of that Act's supplementary provisions (附則) names it in saying which license held under the earlier wording is deemed to be which license under the new one; a class 2 mid-sized motor vehicle license held under the earlier wording is deemed to be this one, and a class 2 standard motor vehicle license (普通自動車第二種免許) is in most cases deemed to be one that covers no mid-sized motor vehicle and only semi-mid-sized motor vehicles corresponding to the earlier standard motor vehicle.

Foreign Securities Firms Act

外国証券業者法(がいこくしょうけんぎょうしゃほう)

Short name, in Article 1 of the supplementary provisions (附則) of Act No. 97 of 2004, for the law on foreign securities firms (外国証券業者に関する法律), Article 36, paragraph (2) of which Article 2 of that Act amended.

Mental Health and Welfare Act

精神保健福祉法(せいしんほけんふくしほう)

Short name, in the supplementary provisions (附則) of Act No. 104 of 2022, for the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities.

old individual extended benefits

旧個別延長給付(きゅうこべつえんちょうきゅうふ)

In Article 3 of the supplementary provisions (附則) of Act No. 14 of 2017, payment of the basic allowance (基本手当) under Article 5 of the supplementary provisions of this Act as it stood before Article 1 of that Act amended it, to people who had finished receiving their prescribed duration of benefits (所定給付日数) before that Act came into effect.

approved health insurance society

承認健康保険組合(しょうにんけんこうほけんくみあい)

In Article 8 of the supplementary provisions (附則), a health insurance society (健康保険組合) approved by the Minister of Health, Labour and Welfare as meeting the requirements of a Cabinet Order (政令), which may set the premium of its insured persons who are item (ii) insured persons (介護保険第二号被保険者) as the amount of general insurance premium, etc. (一般保険料等額) plus a special long-term care insurance premium (特別介護保険料額).

new specified research activities

新特定研究等活動(しんとくていけんきゅうとうかつどう)

The activities in item (a) of the Designated Activities (特定活動) entry in Appended Table I(5) of this Act as amended by the 2006 amending law (Act No. 43 of 2006), which take the place of the specified research and related activities under Article 25, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before that law amended it.

former specified research activities

旧特定研究等活動(きゅうとくていけんきゅうとうかつどう)

The specified research and related activities (特定研究等活動) provided for in Article 25, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before the 2006 amending law (Act No. 43 of 2006) amended it.

2022 Act Amending the Penal Code and Other Laws

刑法等一部改正法(けいほうとういちぶかいせいほう)

Short name for the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022).

period as a member of a former mutual aid association

旧共済組合員期間(きゅうきょうさいくみあいいんきかん)

A period, set by Cabinet Order (政令), as a member of the former Army Mutual Aid Association under the former Army Mutual Aid Association Order (旧陸軍共済組合令, Imperial Ordinance No. 947 of 1940) or of another mutual aid association a Cabinet Order names; for a person with at least one year of category I EPI insured period (第一号厚生年金被保険者期間), the part of it from June 1942 to August 1945 counts, for old-age and death benefits, as time insured other than as a mine worker or mariner, except in the calculations Article 28-2 of the supplementary provisions (附則) excludes.

amount equivalent to the transitional addition

経過的加算相当額(けいかてきかさんそうとうがく)

In Article 11-4 of the supplementary provisions (附則) as Article 62, paragraph (2) of the supplementary provisions of Act No. 34 of 1985 reads it, the amount of an employees' old-age pension (老齢厚生年金) under Article 9-2, paragraph (2), item (i) of the supplementary provisions — 1,628 yen times the revision rate (改定率) for each month of insured period, up to 480 months — less the basic pension equivalent portion (基礎年金相当部分の額), the amount under Article 59, paragraph (2), item (ii) of the 1985 Act's supplementary provisions calculated on that pension's insured period.

Pre-amendment National Pension Act

改正前国民年金法(かいせいまえこくみんねんきんほう)

This Act as it stood before Article 7 of Act No. 66 of 2016 amended it.

specified cumulative investment account

特定累積投資勘定(とくているいせきとうしかんじょう)

A specified cumulative investment account as defined in Article 37-14, paragraph 5, item 7 of the Act on Special Measures Concerning Taxation, one of the accounts kept within a tax-exempt account (非課税口座); where listed shares, etc. held in it are taken out for one of the reasons Article 37-14, paragraph 4 of that Act lists, Article 35-3-2, paragraph 2 of the supplementary provisions (附則) treats them, for the prefectural inhabitant tax (道府県民税), as transferred at their value at that time.

continuing tobacco retailer

継続小売販売業者(けいぞくこうりはんばいぎょうしゃ)

A person deemed a tobacco retail seller (小売販売業者) under Article 10, paragraph 1 of the supplementary provisions (附則) of the Tobacco Business Act (Act No. 68 of 1984).

first consolidated business year

最初連結事業年度(さいしょれんけつじぎょうねんど)

In Article 6, paragraph 11 of the supplementary provisions (附則) of Act No. 2 of 2015, the first consolidated business year (最初連結事業年度) as Article 53, paragraph 5 of the Local Tax Act as that Act amended it defined it.

widow under the old Income Tax Act

旧所得税法の寡婦(きゅうしょとくぜいほうのかふ)

A widow as Article 2, paragraph (1), item (xxx) of the Income Tax Act defined her before the 2020 amending law (Act No. 8 of 2020), other than one who came within Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation as that Article then stood.

taxable period under the transitional measures

経過措置課税期間(けいかそちかぜいきかん)

In Article 22, paragraphs (2) and (3) of the supplementary provisions (附則) of Act No. 13 of 2025, each taxable period, within a year or business year beginning on or after that Act's effective date (施行日), of a business that made an old-rule lease transfer (旧リース譲渡) before that date — for an individual business operator, a taxable period beginning on or before 31 December 2030, and for a corporation, one within a business year beginning on or before 31 March 2030 — for which Article 16 of the Consumption Tax Act as it stood before that Act still applies.

Former Defined Contribution Pension Act

旧確定拠出年金法(きゅうかくていきょしゅつねんきんほう)

This Act as it stood before Article 29 of Act No. 74 of 2025 amended it.

Act on Special Measures Concerning Taxation Before the 1980 Amendment

昭和五十五年旧法(しょうわごじゅうごねんきゅうほう)

In the supplementary provisions (附則) of Act No. 11 of 1978, this Act as it stood before the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) amended it.

Act on Special Measures Concerning Taxation as Amended in 1981

昭和五十六年新法(しょうわごじゅうろくねんしんぽう)

In Article 5 of the supplementary provisions (附則) of Act No. 15 of 1979, this Act as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981).