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Terms

new specified research, etc. family stay activities

新特定研究等家族滞在活動(しんとくていけんきゅうとうかぞくたいざいかつどう)

The activities of family members of a person doing new specified research activities, as set out in Appended Table I(5) (Designated Activities) of this Act as amended by the 2006 amending law (Act No. 43 of 2006).

former specified research, etc. family stay activities

旧特定研究等家族滞在活動(きゅうとくていけんきゅうとうかぞくたいざいかつどう)

The family-stay activities linked to specified research and related work (特定研究等家族滞在活動) 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.

January 2010 amending provisions

平成二十二年一月改正規定(へいせいにじゅうにねんいちがつかいせいきてい)

The provisions of Ministry of Justice Order No. 49 of 2009 named in the proviso to Article 1 of its supplementary provisions (附則) — among them its amendments to the Dependent row of Appended Table II and to several forms — which came into effect on 1 January 2010.

special permanent resident holding a registration certificate

登録証明書所持特別永住者(とうろくしょうめいしょしょじとくべつえいじゅうしゃ)

A special permanent resident (特別永住者) who holds an alien registration certificate (登録証明書) during a period set in Article 28, paragraph (2) of the supplementary provisions (附則) of the amending Act (改正法); for such a person, the documents listed that call for a special permanent resident certificate call instead for the alien registration certificate under the former Alien Registration Act.

National Health Insurance Act as Amended in April 2008

平成二十年四月改正国保法(へいせいにじゅうねんしがつかいせいこくほほう)

This Act as amended by Article 13 of Act No. 83 of 2006.

contract for managing tax-exempt listed shares, etc.

非課税上場株式等管理契約(ひかぜいじょうじょうかぶしきとうかんりけいやく)

A contract for managing tax-exempt listed shares, etc. as defined in Article 37-14, paragraph 5, item 2 of the Act on Special Measures Concerning Taxation: a contract that a resident, or a nonresident with a permanent establishment (恒久的施設), concludes with a financial instruments business operator, etc. (金融商品取引業者等) to receive that Act's tax exemption, under which listed shares, etc. (上場株式等) are recorded or kept in a tax-exempt management account (非課税管理勘定) that accepts only those within set limits (such as 1.2 million yen of acquisitions a year), are sold through or to the operator, and are moved to another account five years after 1 January of the year the account was set up unless moved into another year's tax-exempt management account.

Local Tax Act Before the 1993 Amendment

平成五年改正前の地方税法(へいせいごねんかいせいまえのちほうぜいほう)

The Local Tax Act as it stood before the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993) amended it.

Former Law on Income Tax Burden Reduction Measures

旧所得税等負担軽減措置法(きゅうしょとくぜいとうふたんけいげんそちほう)

In Articles 12 and 14(1) of the supplementary provisions of Act No. 10 of 2006, the law on measures to lighten the income tax and corporation tax burden in response to economic and social change (経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律), as it stood before Article 14 of Act No. 10 of 2006 abolished it.

application deadline for the business year subject to the transitional measures

経過措置対象年度申請期限(けいかそちたいしょうねんどしんせいきげん)

In Article 3, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 79 of 2002, the day six months before the end of the business year subject to the transitional measures (経過措置対象年度), or 31 December 2002 where that day would be later, which takes the place of the six-months-before day in Article 4-3, paragraph (1) of the Corporation Tax Act as that Act amended it.

amount of adjusted profit before tax

調整後税引前当期利益の額(ちょうせいごぜいびきまえとうきりえきのがく)

In Article 14(1)(i)(b) and (ii)(b) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), the profit before tax for the country of location (所在地国) of the constituent entity (構成会社等) shown in the country-by-country report (国別報告事項), or equivalent information, provided to the competent district director, etc. for the covered fiscal year (対象会計年度), calculated leaving out losses a Cabinet Order (政令) sets as not counted in the individual calculated income, etc. (個別計算所得等の金額) under Article 82, item (xxvi) of the Corporation Tax Act as amended by that Act.

date of the event leading to cancellation on or after the effective date

施行日以後取消事実発生日(しこうびいごとりけしじじつはっせいび)

In Article 85, paragraph (1) and Article 87, paragraph (1) of the supplementary provisions (附則) of Act No. 10 of 2014, where a corporation's approval to file blue returns is cancelled, or it notifies that it stops filing blue returns, on or after the date that Act comes into effect (施行日): the date of the fact that caused the cancellation or the date the notification was filed — or, where it was filed after the end of the business year in which it stopped, the last day of that business year.

small-sized special purpose vehicle for farm work

農耕作業用小型特殊自動車(のうこうさぎょうようこがたとくしゅじどうしゃ)

In the supplementary provisions (附則) of Act No. 90 of 1966, a small-sized special purpose vehicle (小型特殊自動車) built to be used for farm work.

expenses required for benefits by insurers

保険者の給付に要する費用(ほけんしゃのきゅうふにようするひよう)

In Article 14, paragraph (1) and Articles 15 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, the cost of an insurer's medical-related benefits (医療関連給付) — medical care benefits under the Medical Insurance Acts as referred to in Article 6, paragraph (1) of this Act as Article 3 of that Act amended it (新老健法), other than the other benefits of Article 53 of the Health Insurance Act and their equivalents — of the kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, including the cost of paying the day-labourer contribution (日雇拠出金) of Article 173, paragraph (2) of the Health Insurance Act and the medical treatment benefit contribution, etc. (療養給付費等拠出金) of Article 81-2, paragraph (1) of the National Health Insurance Act.

new specified information processing family stay activities

新特定情報処理家族滞在活動(しんとくていじょうほうしょりかぞくたいざいかつどう)

The activities of family members of a person doing new specified information processing activities, as set out in Appended Table I(5) (Designated Activities) of this Act as amended by the 2006 amending law (Act No. 43 of 2006).

former specified information processing family stay activities

旧特定情報処理家族滞在活動(きゅうとくていじょうほうしょりかぞくたいざいかつどう)

The family-stay activities linked to specified information processing (特定情報処理家族滞在活動) provided for in Article 26, 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.

Regulation Before the January 2010 Amendment

平成二十二年一月改正前規則(へいせいにじゅうにねんいちがつかいせいまえきそく)

This Regulation for Enforcement of the Immigration Control and Refugee Recognition Act as it stood before the provisions of Ministry of Justice Order No. 49 of 2009 that came into effect on 1 January 2010 amended it.

insured persons meeting the postponement requirements

納付猶予要件該当被保険者等(のうふゆうよようけんがいとうひほけんしゃとう)

A category 1 insured person (第一号被保険者) or former one who meets a ground in the special premium exemption rules of Article 19, paragraph (2) of the supplementary provisions (附則) of Act No. 104 of 2004 or Article 14, paragraph (1) of those of Act No. 64 of 2014, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

1969 Amendment Act Before the Amendment

改正前の昭和四十四年改正法(かいせいまえのしょうわよんじゅうよねんかいせいほう)

In Article 25 of the supplementary provisions (附則) of Act No. 14 of 1972, the 1969 Act partially amending this Act (租税特別措置法の一部を改正する法律) as it stood before Article 24 of those supplementary provisions amended it.

former international logistics hub industrial cluster area

旧国際物流拠点産業集積地域(きゅうこくさいぶつりゅうきょてんさんぎょうしゅうせきちいき)

In the supplementary provisions (附則) of Act No. 4 of 2022, an international logistics hub industrial cluster area as referred to in Article 41, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa, set out on the day before that Act came into effect in a previously submitted cluster plan (旧提出国際物流拠点産業集積計画) as referred to in Article 6, paragraph (1) of the supplementary provisions of Act No. 7 of 2022 (沖振法等改正法).

total substitute portion for mine workers and mariners

坑内員・船員の代行部分の総額(こうないいん・せんいんのだいこうぶぶんのそうがく)

In Article 13, paragraph (4) and Article 13-2 of the supplementary provisions (附則), the total amount of the employees' old-age pension for mine workers and mariners (坑内員・船員の老齢厚生年金の総額) — 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.