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Terms

obligation to pay substitute benefits

代行給付支給義務(だいこうきゅうふしきゅうぎむ)

In Articles 65 and 66 of the supplementary provisions (附則) of Act No. 63 of 2013, the surviving Pension Fund Association's (存続連合会) duty to pay old-age pension benefits equal to the amount in Article 132, paragraph (2) of this Act as it stood before that Act, to the people it owes old-age pension benefits under Article 160, paragraph (5) and Article 161, paragraph (2) of this Act as they stood before it, which Article 61 of those supplementary provisions keeps in force — a duty it may be released from with the authorization of the Minister of Health, Labour and Welfare.

standard monthly remuneration grade

標準報酬月額等級(ひょうじゅんほうしゅうげつがくとうきゅう)

In Article 22, paragraphs (8) and (12), Article 23, paragraph (3) and Appended Table 2 of the supplementary provisions (附則) of Act No. 74 of 2025, the grades of the standard monthly remuneration (標準報酬月額) set out in Article 20, paragraph (1) of the Employees' Pension Insurance Act.

person deemed to hold a new Act permit

みなし新法許可者(みなししんぽうきょかしゃ)

In the supplementary provisions (附則) of Act No. 66 of 1995, a person who held a former Act permit (旧法許可) when that Act came into effect and whom Article 3, paragraph (1) of those provisions therefore treats as holding a permit (許可) under Article 3 of the Secondhand Goods Business Act as amended by Act No. 66 of 1995.

business year subject to the transitional measures

経過措置対象年度(けいかそちたいしょうねんど)

In the supplementary provisions (附則) of Act No. 8 of 2003, a business year subject to the transitional measures under Article 3, paragraph (1) of the supplementary provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), counting only one that was to be the first consolidated business year.

foreign investment management business operator

外国投資運用業者(がいこくとうしうんようぎょうしゃ)

In Article 3-3 of the supplementary provisions (附則) of this Act, a person that carries on investment management business (投資運用業) abroad under foreign laws, other than a financial instruments business operator, a financial institution under Article 33, paragraph (1), or a person that has given notice of specially permitted business (特例業務届出者 or 海外投資家等特例業務届出者).

specified person under the reduced minimum wage exception

特定減額特例対象者(とくていげんがくとくれいたいしょうしゃ)

In Article 4-6 of the supplementary provisions (附則), a part-time worker (短時間労働者) under 70 employed at an applicable place of business (適用事業所) who is one of the workers listed in Article 7 of the Minimum Wage Act to whom that Article applies, and whose remuneration — worked out on the model of Article 22, paragraph (1) as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, leaving out the pay that Order names as equivalent to the wages listed in Article 4, paragraph (3) of the Minimum Wage Act — is under 88,000 yen; for the time being such a person is not insured.

former premium-paid period

旧保険料納付済期間(きゅうほけんりょうのうふずみきかん)

In Articles 8 and 27 of the supplementary provisions (附則) of Act No. 34 of 1985, national pension insured time before 1 April 1986 that was a premium-paid period under Article 5, paragraph (3) of the former National Pension Act (旧国民年金法), including time other laws treat as such; it counts as a premium-paid period (保険料納付済期間) under this Act.

application for confirmation as a person with a disability or other eligible person

障害者等確認申請書(しょうがいしゃとうかくにんしんせいしょ)

In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, the application under Article 4, paragraph (4) of the supplementary provisions of Cabinet Order No. 103 of 2002 by which a person with a disability or other eligible person (障害者等) asked the head of the business office of the financial institution (金融機関の営業所等) holding their savings, before 1 January 2006, to confirm that they were such a person.

beneficiary of the employees' old-age pension

老齢厚生年金の受給権者(ろうれいこうせいねんきんのじゅきゅうけんしゃ)

In Article 9-2, paragraph (5) of the supplementary provisions (附則), a beneficiary of the employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions whose amount is calculated under Article 43, paragraph (1) and Article 9 of the supplementary provisions.

post-effective-date fund early leavers, etc.

施行後基金中途脱退者等(しこうごききんちゅうとだったいしゃとう)

In Articles 54 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 its old-age benefit (存続連合会老齢給付金) under Article 42, paragraph (3) or Article 43, paragraph (3) of those supplementary provisions; 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 reserve for that benefit to the fund, unless they are already entitled to the benefit.

mid- to long-term resident holding a registration certificate

登録証明書所持中長期在留者(とうろくしょうめいしょしょじちゅうちょうきざいりゅうしゃ)

A mid- to long-term resident (中長期在留者) who holds an alien registration certificate (登録証明書) during a period set in Article 15, paragraph (2) of the supplementary provisions (附則) of the amending Act (改正法); for such a person, the documents listed that call for a residence card call instead for the alien registration certificate under the former Alien Registration Act.

special tax credit amount for individual municipal inhabitant tax by ordinary collection

普通徴収の個人の市町村民税に係る特別税額控除額(ふつうちょうしゅうのこじんのしちょうそんみんぜいにかかるとくべつぜいがくこうじょがく)

In Article 5-9, paragraph 1 of the supplementary provisions (附則), for fiscal 2024, the amount by which a taxpayer's individual municipal inhabitant tax collected by ordinary collection (普通徴収) falls short of what it would be without the fiscal 2024 special tax credit in Article 5-8, paragraphs 4 and 5 of the supplementary provisions (附則).

compensation for periodic deposits or similar amounts

給付補てん金等(きゅうふほてんきんとう)

In the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987), the supplementary benefits (給付補てん金), interest, profits or gains described in Article 225, paragraph (1), item (iii) of the Income Tax Act as that Act amended it, to which the amended rules apply when payable on or after 1 April 1988.

specified synthetic sake, etc.

特定合成清酒等(とくていごうせいせいしゅとう)

In Article 34 of the supplementary provisions (附則) of Act No. 7 of 2001, synthetic sake, mirin and mirin-like miscellaneous liquor shipped out of a manufacturing site before the designated date whose liquor tax at the new rate under Article 87-3 of this Act would be higher than at the rate the Liquor Tax Act (or, for mirin with an extract content below 16 degrees, the former Article 87-3) sets.

the Effective Date

施行日(しこうび)

1 April 1984, the date Act No. 4 of 1984 — the Act amending the Corporation Tax Act whose supplementary provisions (附則) these are — comes into effect.

the Effective Date

施行日(しこうび)

1 April 1984, the date Act No. 4 of 1984 — the Act amending the Corporation Tax Act whose supplementary provisions (附則) these are — comes into effect.

placement

預入等(よにゅうとう)

In Article 3, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, a deposit, placement in trust or purchase of deposits or savings, jointly managed trusts or securities (預貯金等).

the Effective Date

施行日(しこうび)

1 April 1984, the date Act No. 4 of 1984 — the Act amending the Corporation Tax Act whose supplementary provisions (附則) these are — comes into effect.

old public bond

旧公債(きゅうこうさい)

In Article 41 of the supplementary provisions (附則) of Act No. 96 of 1987, a public bond (公債) as referred to in Article 4, paragraph (1) of this Act as it stood before that Act.

New Immigration Control Act

新入管法(しんにゅうかんほう)

The Immigration Control and Refugee Recognition Act as amended by Article 1 of Act No. 60 of 2024, the amending law these supplementary provisions (附則) belong to.