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In Article 112 of the supplementary provisions (附則) of Act No. 10 of 2014, a consolidated business year of a consolidated corporation that ended before that Act came into effect and was covered by Article 68-15-5, paragraph (1) of this Act as it stood before that Act, but to which neither that paragraph nor Articles 25-3 to 25-3-3 of the former special tax law for victims of the Great East Japan Earthquake (旧震災特例法) applied; if it would have qualified under the amended Article 68-15-5, 10 percent of its increase in salary payments (経過雇用者給与等支給増加額) is added to the credit available in the first consolidated business year ending on or after that date.
In the supplementary provisions (附則) of Act No. 137 of 1995, mutual automobile liability insurance (自動車損害賠償責任共済) as provided in Article 5 of the Act on Securing Compensation for Automobile Accidents as amended by that Act.
This Ministerial Order as it stood before its amendment by Ministry of Justice Order No. 37 of 2012, as the table in Article 6 of that Order's supplementary provisions (附則) names it.
Machinery and equipment, tools, furniture and fixtures, and building fixtures (other than those that work as one with a house, unless Article 343, paragraph 10 deems them assets other than houses) that are advanced equipment (先端設備等) as defined in Article 2, paragraph 14 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc., acquired unused by a small and medium-sized business operator, etc. (中小事業者等) from 1 April 2025 to 31 March 2027 under a certified advanced equipment introduction plan (認定先端設備等導入計画) that states matters, set by a Cabinet Order (政令), on raising the pay it gives its employees.
The date, set by Cabinet Order (政令) within one year of the promulgation (公布) of the Act on Prevention of Transfer of Criminal Proceeds as first enacted (Act No. 22 of 2007), on which the provisions listed in Article 1, item (i) of its supplementary provisions (附則) come into effect, among them Article 2, paragraph (2) (other than items (xxii) and (xxiv)), Articles 4 to 10 and Articles 13 to 28 as then numbered.
In the supplementary provisions (附則) of Act No. 84 of 2006, a transitional medical corporation (経過措置医療法人) whose transition plan (移行計画) for becoming a new medical corporation (新医療法人) the Minister of Health, Labour and Welfare has certified under Article 10-3, paragraph (1) of those provisions.
Building land (宅地), together with other land whose value for real estate acquisition tax (不動産取得税) is set by comparison with the value of building land in similar circumstances (宅地比準土地).
特定付加保険料
In the supplementary provisions (附則) of Act No. 64 of 2014, a national pension premium equal to the additional premium (付加保険料) that a person to whom Article 87-2, paragraph (4) of this Act as it stood before the 2012 amendment applied, for not paying additional premiums by the due date, may pay, with approval, for each month of a specified period eligible for additional premiums (特定付加対象期間).
申告特例通知書
A document that a prefectural governor or municipal or special ward mayor receiving a special deduction donation (特例控除対象寄附金) sends, at the donor's request, to the mayor of the municipality where the donor lives at the assessment date, setting out what is needed for the donation tax credit, so that the donor need not file an inhabitant tax return for it.
In Article 28 of the supplementary provisions (附則) of Act No. 50 of 2001, a retirement allowance mutual aid contract as defined in Article 2(3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act; the Article deals with such contracts that a small or medium-sized enterprise with a qualified retirement pension contract (適格退職年金契約) concluded for its employees by 31 March 2012.
In Article 42 of the supplementary provisions (附則) of Act No. 96 of 1987, asset-building savings (財産形成貯蓄) as defined in Article 4-2, paragraph (1) of this Act as it stood before that Act, held on 31 March 1988 and meeting that Article's requirements on that day.
たばこ税の課税標準
The number of manufactured tobacco products (製造たばこ) under Article 10, paragraph 1 of the Tobacco Tax Act on which tobacco tax is charged for heated tobacco shipped from a factory or taken out of a bonded area (保税地域) from 1 April to 30 September 2026, which the supplementary provisions (附則) of Act No. 13 of 2025 set as the total of the two counts listed in Article 58, paragraph 2 of those provisions.
In the supplementary provisions (附則) of Act No. 65 of 2006, a bank, cooperative financial institution (協同組織金融機関) or other financial institution a Cabinet Order (政令) specifies that was registered under Article 65-2, paragraph (1) 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 54, paragraph (1) of those supplementary provisions therefore treats as registered under Article 33-2 of this Act as Act No. 65 of 2006 amended it.
老齢基金中途脱退者等
In Articles 55 and 56 of the supplementary provisions (附則) of Act No. 63 of 2013, a pre-enforcement fund early leaver, etc. (施行前基金中途脱退者等) — a person to whom the surviving Pension Fund Association (存続連合会) owes benefits under Article 160, paragraph (5), Article 160-2, paragraph (3) or Article 161, paragraph (2) or (5) of the Employees' Pension Insurance Act as it stood before that Act (Article 53, paragraph (1)) — or a post-enforcement fund early leaver, etc. (施行後基金中途脱退者等), a person to whom it owes surviving-association old-age benefits (存続連合会老齢給付金) under Article 42, paragraph (3) or Article 43, paragraph (3) of those supplementary provisions (Article 54, paragraph (1)).
In Article 64(7) and (8) of the supplementary provisions (附則) of Act No. 13 of 2009, the person who gave the specified family company shares, etc. (特定同族株式等) by gift, where that person died on or after 1 October 2008.
確定給付企業年金中途脱退者
In the supplementary provisions (附則) of Act No. 63 of 2013, an early leaver (中途脱退者) as defined in Article 81-2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Act No. 63 of 2013, to whom, or to whose survivors, the surviving Pension Fund Association (存続連合会) pays its old-age or survivors' benefits under Article 46, paragraph (3) of those supplementary provisions after an amount equal to their lump-sum withdrawal payment is moved to it.
土地等に係る事業所得等の金額
The amount, worked out as a Cabinet Order (政令) sets, of the business income or miscellaneous income under Article 28-4, paragraph 1 of the Act on Special Measures Concerning Taxation that a person liable for the income levy (所得割) had in the previous year, on which prefectural or municipal inhabitant tax is charged separately from other income.
This Act, the Act on General Rules for Application of Laws, as it reads after the revision made by Act No. 78 of 2006, the Act whose supplementary provisions (附則) coin the name.
Short name for the Immigration Control and Refugee Recognition Act, which this Cabinet Order (政令) coins in the wording that the tables in Articles 14 to 22 put into the Administrative Complaint Review Act and into the Cabinet Order (政令) enforcing that Act, and in paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 27 of 2025.
The person a hospital, clinic or long-term care facility's founder appoints to run it.