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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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Dividends and similar income on listed shares, etc. (上場株式等の配当等) received by the holder of a withholding-selected account (源泉徴収選択口座) that are accepted, under the holder's contract entrusting their receipt to the financial instruments business operator (上場株式配当等受領委任契約), into the specified account for such dividends (特定上場株式配当等勘定) set up in that account.
The Immigration Control and Refugee Recognition Act as it stood before Act No. 79 of 1989 amended it.
In Article 26 of the supplementary provisions (附則) of Act No. 16 of 2012, the table in Article 60, paragraph (1) of this Act as it stood before that Act amended it, whose listed corporations keep the earlier rules for corporation tax for business years that ended before that Act came into effect.
In Article 86 of the supplementary provisions (附則) of Act No. 10 of 2014, the table in Article 60, paragraph (1) of this Act as amended by that Act.
In the supplementary provisions (附則) of Act No. 73 of 1992, a securities dealers association (証券業協会) registered, when that Act was promulgated, under Article 67, paragraph (1) of this Act as it stood before Article 1 of that Act amended it.
Compensation for damages under the Civil Code or any other law; in the sentence of Article 64, paragraph (1) of the supplementary provisions (附則) that coins the name, it is the compensation a worker or their survivors can receive from the worker's employer or former employer, taken there only for the part that makes up for the same loss as their pension benefit (年金給付).
A transferred asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation, owned for more than five years as of 1 January of the year of transfer: a home in Japan that the taxpayer lives in, or one they no longer live in sold within the time that item allows, either with or without its land or land rights, or the land or land rights of such a home destroyed by a disaster, sold within the time allowed.
The deposits, jointly managed trusts and securities described in Article 10, paragraph (1) of this Act as it stood before the 1987 amending law (Act No. 96 of 1987), whose interest and distributions of proceeds went on being taxed under the earlier rules for a time.
In Article 16 and Article 18, paragraph (1) of the supplementary provisions (附則), penalties (反則金) paid under Article 128, paragraph (1), also as applied by Article 130-2, paragraph (3), including provisional payments under Article 129, paragraph (1) treated as penalty payments.
電子判決書
An electronic judgment as Article 252, paragraph (1) of the Code of Civil Procedure provides for it — the electronic or magnetic record (電磁的記録) in which a court records its judgment — which, in personal status litigation (人事訴訟), Article 29, paragraph (3) and the appended table (別表) replace with a judgment document (判決書) stating the same matters.
In Article 37 of the supplementary provisions (附則) of Act No. 77 of 2005, the small-scale facility covered by public aid providing long-term care to the elderly (小規模介護老人福祉施設) in which the insured person is now living.
電子判決書
In Article 252, paragraph (1) of the Code of Civil Procedure as Article 21-2 and Appended Table 2 (別表第二) apply it to enforcement-related actions in a family court (家庭裁判所における執行関係訴訟手続), the electronic or magnetic record (電磁的記録) a court creates when it renders a judgment, recording the main text (主文), facts, reasons and other matters; the table reads that wording as a written judgment (判決書) stating them instead.
従前の権利者
In Article 15-8, paragraph 1 of the supplementary provisions (附則), a person listed in Article 73, paragraph 1, item 2 or Article 118-7, paragraph 1, item 2 of the Urban Renewal Act who, in an urban redevelopment project (市街地再開発事業), is given part of a facility building (施設建築物) in return for building land, a leasehold right (借地権) or a building.
第一号施行日
The date the provisions listed in Article 1, item (i) of the supplementary provisions (附則) of Act No. 59 of 2022 come into effect — among them its amendments to Articles 13, 14, 18 to 20, 31, 34, 35 and 50 to 53 of this Act — which is a date set by Cabinet Order (政令) within one year and six months of that Act's promulgation (公布, its official publication).
A transaction (including a change in its terms) in which a person carrying on a multilevel marketing undertaking (連鎖販売業) sells goods or provides services, or arranges either, to someone drawn in to resell or sell the goods or to provide the same kind of services by the prospect of a specified profit (特定利益), and which involves a specified burden (特定負担) for that person.
The large motor vehicle license (大型自動車免許) of Article 84, paragraph (3) of the Road Traffic Act as it stood before Article 4 of Act No. 90 of 2004 amended it, which Article 6, paragraph (1) of that Act's supplementary provisions (附則) deems to be a large motor vehicle license (大型免許) under the new wording.
Short name for Ministry of Justice Order No. 37 of 2014, which sets the criteria in the Highly Skilled Professional (高度専門職) row of Appended Table I(2) of the Immigration Control and Refugee Recognition Act.
特例対象事業者
In Articles 12-2-7 and 12-2-8 of the supplementary provisions (附則), a person running a railway or tramway business who is a specified freight transport business operator under the proviso to Article 105, paragraph 2, or a specified passenger transport business operator under the proviso to Article 129, paragraph 2, of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy.
In Article 21 of the supplementary provisions (附則) of Act No. 8 of 2020, a consolidated corporation showing a loss, etc. as defined in Article 81-10, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it (旧法人税法).
In Articles 24 and 25 and Appended Table 3 of the supplementary provisions (附則) of Act No. 74 of 2025, the grades of standard monthly remuneration (標準報酬月額) set out in the table in Article 40, paragraph (1) of this Act.