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Terms

Local Enforcement Act

地方の施行法(ちほうのしこうほう)

Short name, in Article 12, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, for the Act for Enforcement in Relation to Long-term Benefit, etc. under the Local Public Officers, etc. Mutual Aid Association Act.

the 2016 Former Act

二十八年旧法(にじゅうはちねんきゅうほう)

The Local Tax Act as it stood before the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2016, amended it.

liability insurance contract

責任保険契約(せきにんほけんけいやく)

In Article 3 of the supplementary provisions (附則) of Act No. 90 of 1966, a contract of automobile liability insurance (自動車損害賠償責任保険) for a small-sized special purpose vehicle for farm work (農耕作業用小型特殊自動車).

agricultural cooperative, etc.

農業協同組合等(のうぎょうきょうどうくみあいとう)

In the supplementary provisions (附則) of Act No. 137 of 1995, an agricultural cooperative (農業協同組合) or federation of agricultural cooperatives (農業協同組合連合会) that carries on a business of mutual liability insurance (責任共済), mutual reinsurance (再共済) or mutual retrocession (再再共済).

pension-type insurance benefit

年金たる保険給付(ねんきんたるほけんきゅうふ)

In the supplementary provisions (附則) of Act No. 59 of 1986, an insurance benefit under this Act that is paid as a pension.

2006 Amendment Act

平成十八年改正法(へいせいじゅうはちねんかいせいほう)

Short name, in Articles 1, 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, for the 2006 Act partially amending the Medical Care Act and other Acts to establish a system that provides good-quality medical care (良質な医療を提供する体制の確立を図るための医療法等の一部を改正する法律, Act No. 84 of 2006).

bank licensed under the former Act

旧法の免許を受けた銀行(きゅうほうのめんきょをうけたぎんこう)

In the supplementary provisions (附則) of this Act (Act No. 59 of 1981), a bank that Article 2 of those provisions treats as holding a license from the Minister of Finance under Article 4, paragraph (1) of this Act, because it held a license under the former Banking Act (旧法) when this Act came into effect.

New Order

新令(しんれい)

In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 124 of 1985, as read under Article 2, paragraph (4) of that Cabinet Order's supplementary provisions.

Former Order

旧令(きゅうれい)

The Cabinet Order enforcing the earlier road traffic control law (道路交通取締法施行令, Cabinet Order No. 261 of 1953), which Article 2 of the supplementary provisions (附則) of the Road Traffic Act repealed.

Former Act

旧法(きゅうほう)

The earlier road traffic control law (道路交通取締法, Act No. 130 of 1947), which Article 2 of the supplementary provisions (附則) of the Road Traffic Act repealed.

the Effective Date

施行日(しこうび)

The date Act No. 51 of 2023, 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. 65 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.

amount delivered

交付額(こうふがく)

In Article 36 of the supplementary provisions (附則) of Act No. 63 of 2013, the amount the Organization for Workers' Retirement Allowance Mutual Aid (勤労者退職金共済機構) receives, at the request of a dissolved surviving employees' pension fund (存続厚生年金基金), out of the residual assets due to a former fund member whose employer has covered them by a retirement allowance mutual aid contract (退職金共済契約) — up to that member's share of those assets.

the Effective Date

施行日(しこうび)

The date Act No. 31 of 2015, 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. 31 of 2011, 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. 64 of 1981, the amending Act these supplementary provisions (附則) belong to, comes into effect.

acquisition, etc.

取得等(しゅとくとう)

price index

物価指数(ぶっかしすう)

The national consumer price index (全国消費者物価指数) compiled by the Ministry of Internal Affairs and Communications (総務省), as an average for the year.

acquisition period

取得期間(しゅとくきかん)

For a person who transferred an asset between 1 January 2010 and 11 March 2011 and is under Article 4, paragraph 2 of the supplementary provisions (附則), the period from 1 January of the year before the year of the specified transfer (特定譲渡) to 31 December of the year after it, within which the replacement asset (買換資産) is to be acquired; this paragraph extends it where the Great East Japan Earthquake made acquiring the asset in time difficult.

Former Special Tax Measures Act

旧租特法(きゅうそとくほう)

In Articles 86 and 100 of the supplementary provisions (附則) of Act No. 5 of 2013, the Act on Special Measures Concerning Taxation as it stood before the amendments listed in Article 1, item (v)(c) of those supplementary provisions, which came into effect on 1 January 2015.