Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
製造たばこ
Manufactured tobacco (製造たばこ) as defined in Article 74, paragraph 1, item 1 of the Local Tax Act as amended by Article 1 of Act No. 3 of 2018.
旧有価証券
In the supplementary provisions (附則) of Act No. 65 of 2006, the securities listed in Article 2, paragraph (1) of this Act as it stood before Article 3 of that Act amended it, and the rights listed in paragraph (2) of that Article that it deemed securities.
The standards the Minister for Internal Affairs and Communications (総務大臣) sets under Article 17-2, paragraph 1 of the supplementary provisions (附則) for adjusting land prices for fiscal 2025 and 2026 fixed assets tax (固定資産税) where land prices have fallen.
An event by which a minor's account management contract (未成年者口座管理契約) or taxable minor's account management contract (課税未成年者口座管理契約), or its performance, stops meeting certain requirements listed in Article 37-14-2, paragraph (5), or the closing of a minor's account (未成年者口座) or taxable minor's account (課税未成年者口座) other than because of a return or similar event caused by a disaster.
小売販売業者
A retailer (小売販売業者) as defined in Article 74, paragraph 1, item 4 of the Local Tax Act as amended by Act No. 3 of 2018.
株式等
In Article 35-2-3, paragraphs 2 and 6, Article 35-2-4 and Articles 35-3-2 and 35-3-3 of the supplementary provisions (附則), shares, etc. as defined in Article 37-10, paragraph 2 of the Act on Special Measures Concerning Taxation.
The work listed in Article 131, paragraph (1) of the supplementary provisions (附則) that the medical institution work environment evaluation center (医療機関勤務環境評価センター) carries out: evaluating, at an administrator's request, what a hospital or clinic does to shorten its doctors' working hours and other matters a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, advising and guiding administrators on it, and other work to promote shorter hours.
繰下げ加算額
In Article 46, paragraph (1) and the other provisions on suspending an employees' old-age pension (老齢厚生年金) that Article 62, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 reads, the amount Article 44-3, paragraph (4) adds to the pension of a person who asked for its payment to be deferred: an amount a Cabinet Order (政令) sets, taking into account the pension calculated as under Article 43, paragraph (1) on the insured period up to the month before the person became entitled to it, and the part of it Article 46, paragraph (1) would have suspended.
In the supplementary provisions (附則) of Act No. 65 of 2006, a person that was registered under Article 28 of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and that Article 18, paragraph (1) of those supplementary provisions therefore treats as registered under Article 29 of this Act as Act No. 65 of 2006 amended it as a financial instruments business operator (金融商品取引業者) for the businesses that paragraph lists.
非課税口座内上場株式等
Listed shares, etc. in a tax-exempt account as Article 37-14, paragraph 1 of the Act on Special Measures Concerning Taxation names them: listed shares, etc. (上場株式等) of the kinds that paragraph's items 1 to 4 list, recorded in the book-entry transfer account register for, or deposited in, a tax-exempt account (非課税口座) under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract (特定非課税累積投資契約).
A re-examining agency (再審査庁) that is one of the commissions and other bodies listed in Article 9, paragraph (1), which conducts the proceedings on a request for re-examination (再審査請求) itself, since no review officer (審理員) is designated for it.
The date the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 7 of 2025 come into effect: a date a Cabinet Order (政令) sets within seven months of the Act's promulgation (公布).
控除対象課税仕入れ
In Articles 52 and 53 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable purchase (課税仕入れ) made in Japan by a business operator not exempt from consumption tax that does not qualify for the deduction of Article 30, paragraph (1) but would have under Article 30 as it stood before the amendments that took effect on 1 October 2023 (五年改正規定). For taxable periods beginning on or after 1 October 2026, the part above 100 million yen of such purchases from one supplier in a year or business year is left out (Act No. 12 of 2026, supplementary provisions, Article 90, paragraph (3)). A share of the tax on it is treated as deductible: 80% for purchases up to 30 September 2026 (Article 52), then 70%, 50% and 30% until 30 September 2031 (Article 53).
未成年者口座
A minor's account as defined in Article 37-14-2, paragraph 5, item 1 of the Act on Special Measures Concerning Taxation: an account for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), under 18 on 1 January of the year or born in that year, opened with a financial instruments business operator, etc. (金融商品取引業者等) between 1 April 2016 and 31 December 2023 under a minor's account management contract (未成年者口座管理契約), to receive the tax exemptions of that Act.
Provisional replotting land, etc. (仮換地等) as Article 343, paragraph 7 refers to it, that became available for use or profit on or after 2 January 2020.
In Article 44 of the supplementary provisions (附則) of Act No. 7 of 2018, a long-term installment sale, etc. (長期割賦販売等) as defined in Article 16, paragraph (1) of the Consumption Tax Act as it stood before that Act amended it, other than a lease transfer (リース譲渡) as defined in Article 16, paragraph (1) of the Consumption Tax Act as amended by that Act.
A depreciable asset that would have been one of the corporation's disaster substitute assets, etc. (被災代替資産等) under Article 43-3, paragraph (1) of this Act as amended by Act No. 4 of 2017 (Article 68-18, paragraph (1) for a consolidated business year) had it applied to the corporation's business year that ended within one year before that Act came into effect, other than one covered by the provisions listed in Article 53, paragraph (1) or other special rules for depreciable assets a Cabinet Order (政令) specifies.
みなし登録証券会社
In the supplementary provisions (附則) of Act No. 107 of 1998, a person that held a license under Article 28 of this Act as it stood before Act No. 107 of 1998 amended it when that Act came into effect, and that Article 12, paragraph (1) of those supplementary provisions therefore treats as registered under Article 28 of this Act as Act No. 107 of 1998 amended it, under its former title (証券取引法).
A replacement asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: a home in Japan, of a kind a Cabinet Order (政令) specifies, for the taxpayer to live in, or its land or land rights, acquired within the period that Article 4, paragraph 1, item 1 of the supplementary provisions (附則) sets around the transfer of the former home.
一般の読み方
A reading generally accepted as a way of reading the characters used in personal names — the only kind of reading that Article 13(2) of this Act, as amended by Article 7 of Act No. 48 of 2023, allows for the kana (振り仮名) of a name entered in a family register (戸籍).