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In Article 2 of the supplementary provisions (附則) of Act No. 60 of 2016, goods, services, or designated rights (指定権利) as defined in Article 2, paragraph (4) of this Act before Article 1 of that Act amended it.
免除土地
Land falling under Article 603-2, paragraph 1 — the site of an office, shop or other building or structure, or land used for a factory, sports ground or other facility, meeting the standards a Cabinet Order (政令) sets for permanent use, whose use the mayor (市町村長) has found fits planned land use in the area — on which special land holding tax (特別土地保有税) is exempted.
免除期間
The period of exemption from special land holding tax (特別土地保有税) — generally two years from a date the mayor (市町村長) fixes, within which the land must be put to its intended use or transferred — of Article 601, paragraph 1, also as applied by Article 602, paragraph 2 and Article 603-2-2, paragraph 2, whose extensions on or after 1 April 2005 Article 31-3-5 of the supplementary provisions (附則) limits so that the periods extended or set from that date total no more than ten years.
In Article 34 of the supplementary provisions (附則) of Act No. 8 of 2020, a domestic corporation that was a consolidated parent corporation (連結親法人) and that Article 29, paragraph (1) of those provisions treats as approved for group tax sharing under Article 64-9, paragraph (1) of the Corporation Tax Act as that Act amended it.
In the supplementary provisions (附則) of Act No. 15 of 2002, a securities company as described in Article 37-11-3, paragraph (3), item (i) of this Act as amended by that Act, with which a resident or nonresident wishes to open a specified account (特定口座).
一般株式等
General shares, etc. as defined in Article 37-10, paragraph 1 of the Act on Special Measures Concerning Taxation: shares and similar interests (株式等) other than listed shares, etc. (上場株式等).
Farmland (農地) to which Article 19, paragraph 1 of the supplementary provisions (附則) applies, capping the rise in its fixed assets tax (固定資産税) for fiscal 2024 to 2026 by a burden adjustment rate (負担調整率) set according to its burden level (負担水準); for such land the tax base and the land value are the amounts that paragraph sets.
Payment of the basic allowance (基本手当) beyond the prescribed duration of benefits (所定給付日数) under Article 5, paragraph (1) of the supplementary provisions (附則), to persons separated from service for specific reasons (特定理由離職者) of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies and specific qualified recipients (特定受給資格者) who separated on or before 31 March 2027, live in an area the Minister of Health, Labour and Welfare designates as short of job opportunities, and whom the chief of the Public Employment Security Office (公共職業安定所長) finds should be given vocational guidance to help them find work again.
医療関連給付
In Article 14 and Articles 15 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's 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.
The Alien Registration Act (外国人登録法) as it stood before Article 4 of the 2009 amending law (Act No. 79 of 2009) abolished it.
A city (including a special ward (特別区) of Tokyo) designated by Cabinet Order (政令) as one that sets up a child guidance center (児童相談所), as provided for in Article 59-4, paragraph (1) of the Child Welfare Act, which then handles work that Act otherwise gives to prefectures.
排出ガス保安基準
The technical standards for motor vehicle exhaust gas, for safety and for preventing pollution and otherwise protecting the environment, set under Article 41, paragraph (1) of the Road Transport Vehicle Act.
A widow as defined in Article 2, paragraph (1), item (xxx) of the Income Tax Act as amended by the 2020 amending law (Act No. 8 of 2020).
In Article 20 of the supplementary provisions (附則) of Act No. 7 of 2001, a depreciable asset referred to in the former provisions on special depreciation (旧特別償却に関する規定) — Article 42-5, paragraph (1) and the other provisions of this Act as it stood before that Act listed in paragraph (7) of that Article.
A mid- to long-term resident (中長期在留者) whose passport was marked, under Article 7, paragraph (1) of the supplementary provisions (附則) of the amending Act (改正法), to show that a residence card would be issued later, and who has not yet been issued one.
In Article 62 of the supplementary provisions (附則) of Act No. 34 of 1985, the amount under Article 59, paragraph (2), item (ii) of those supplementary provisions worked out on the insured time on which the employees' old-age pension is based (leaving Article 61 of them aside where it applied) — the words that Article puts into Article 11-4, paragraph (1) of the supplementary provisions of this Act as it stood when Act No. 34 of 1985 was made.
In Articles 147 to 155 of the supplementary provisions (附則) of Act No. 65 of 2006, a person that Article 147, paragraph (1) of those supplementary provisions 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) carrying on type-II financial instruments business (第二種金融商品取引業), because of a registration it held under the trust business legislation then in force when that Act came into effect (banks, cooperative financial institutions (協同組織金融機関) and other financial institutions a Cabinet Order (政令) specifies excepted).
施行前基金中途脱退者等
In Articles 53 and 55 of the supplementary provisions (附則) of Act No. 63 of 2013, 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 amended it, which Article 61 of those supplementary provisions keeps in force; on joining a surviving employees' pension fund (存続厚生年金基金), such a person may, where the rules of both bodies allow it, ask the Association to move the rights and duties for their old-age pension benefit (老齢年金給付) to that fund.
In Article 43 of the supplementary provisions (附則) of Act No. 3 of 2023, a specified nuclear power generation facility (特定原子力発電施設) under Article 57-4, paragraph (1) of this Act as it stood before that Act, other than one designated under Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors before the date set in Article 1, item (xiii) of those provisions; a corporation still holding a reserve for decommissioning of nuclear power generation facilities (原子力発電施設解体準備金) for it adds the reserve back to its income in equal parts over 30 years.
In Article 9-2 of the supplementary provisions (附則), the total of the bed conversion support payments, etc. (病床転換支援金等) that the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) collected from insurers under Article 7, paragraph (1) of the supplementary provisions from fiscal 2008 through the fiscal year a Cabinet Order (政令) sets (the target period, 対象期間).