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Terms

fiscal 2025 adjusted land

令和七年度適用土地(れいわしちねんどてきようとち)

Land to which Article 17-2, paragraph 1 of the supplementary provisions (附則) applied for fiscal 2025 fixed assets tax (固定資産税): land in an area where land prices fell, whose tax base was its price as adjusted by the standards the Minister for Internal Affairs and Communications sets (修正基準).

head of the business office of a financial institution or other such place

金融機関の営業所等の長(きんゆうきかんのえいぎょうしょとうのちょう)

In Articles 51, 52 and 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the head of the business office of a financial institution or other such place (金融機関の営業所等) with which bearer bonds and similar securities (無記名公社債等) are deposited for safekeeping, as Article 339, paragraph (3) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to that head.

the Former Act

旧法(きゅうほう)

In the supplementary provisions (附則) of this Act, the 1989 Act regulating prepaid certificates (前払式証票の規制等に関する法律, Act No. 92 of 1989), which Article 2 of those supplementary provisions abolished.

application date

適用日(てきようび)

1 April 1997, the date from which the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Act No. 111 of 1994 apply to taxable transfers of assets, etc. (課税資産の譲渡等) and to taxable goods taken out of bonded areas (保税地域).

medical care, etc.

医療等(いりょうとう)

In the supplementary provisions (附則) of Act No. 102 of 2002, medical care (医療, including the payment of medical expenses) under this Act as Article 3 of that Act amended it (新老健法), and the payment of inpatient dietary treatment expenses (入院時食事療養費) and specified medical expenses (特定療養費) (each including the payment of medical expenses), of elderly home-nursing medical expenses (老人訪問看護療養費), of transport expenses (移送費) and of high-cost medical expenses (高額医療費).

pension benefit

年金給付(ねんきんきゅうふ)

In Article 64 of the supplementary provisions (附則), the disability compensation pension (障害補償年金), the compensation pension for surviving family (遺族補償年金), the disability pension for multiple-job workers (複数事業労働者障害年金), the pension for surviving family of multiple-job workers (複数事業労働者遺族年金), the disability pension (障害年金) and the pension for surviving family (遺族年金).

Public Safety Commission

公安委員会(こうあんいいんかい)

A Prefectural Public Safety Commission (都道府県公安委員会), the body in each prefecture that oversees that prefecture's police and grants the permits (許可) this Act requires.

Worker Dispatching Act

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.

item (iv) Effective Date

第四号施行日(だいよんごうしこうび)

The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 62 of 2012 come into effect, a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).

item (ii) Effective Date

第二号施行日(だいにごうしこうび)

The date the provisions listed in Article 1, item (ii) of the supplementary provisions of the amending law in question came into force.

2019 New Consumption Tax Act

元年新消費税法(がんねんしんしょうひぜいほう)

In the supplementary provisions (附則) of Act No. 68 of 2012, the Consumption Tax Act as amended by Article 3 of that Act, which applies from 1 October 2019.

Criminal Proceeds Transfer Prevention Act

犯罪収益移転防止法(はんざいしゅうえきいてんぼうしほう)

Short name, in Article 8 of the supplementary provisions (附則) of Act No. 97 of 2022, for the Act on Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007).

employees' old-age pension for mine workers and mariners

坑内員・船員の老齢厚生年金(こうないいん・せんいんのろうれいこうせいねんきん)

An employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions (附則) whose amount is worked out under Articles 9 and 9-4 of those supplementary provisions, the provisions for people with time insured as mine workers or mariners.

Copyright Act amended under Article 1

第一条改正後著作権法(だいいちじょうかいせいごちょさくけんほう)

In the supplementary provisions (附則) of Act No. 52 of 2021, this Act as amended by Article 1 of that Act, leaving out the amendments listed in Article 1, item (iii) of those supplementary provisions.

the Effective Date

施行日(しこうび)

The date Ministry of Justice Order No. 9 of 2010, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.

effective date

施行日(しこうび)

The date Act No. 41 of 1997, the amending Act these supplementary provisions (附則) belong to, comes into effect.

the Effective Date

施行日(しこうび)

The date Act No. 91 of 1982, the amending Act these supplementary provisions (附則) belong to, comes into effect.

new Association

新協会(しんきょうかい)

In the supplementary provisions (附則) of Act No. 41 of 1987, the association named 日本障害者雇用促進協会 (Japan Association for Promoting the Employment of Persons with Disabilities), where one had been set up by the time that Act came into effect on 1 April 1988.

tax return

確定申告書(かくていしんこくしょ)

In the supplementary provisions (附則) of Act No. 8 of 2020, a final return as defined in Article 2, item (xxxi) of the Corporation Tax Act: a return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2) of that Act, including one filed after the due date.

increased burden ratio

増加負担割合(ぞうかふたんわりあい)

In Article 24, Article 25, paragraph (1) and Appended Table 3 of the supplementary provisions (附則) of Act No. 74 of 2025, the ratio Appended Table 3 sets for each period, to which 50% is added to give the share of a part-time insured person's (短時間被保険者) health insurance premium that an employer who has applied may bear.