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In Article 17-7 of the supplementary provisions (附則), the amount of a pension insurance benefit worked out under Article 43, paragraph (1), Article 9-2, paragraph (2), item (ii) of the supplementary provisions or Article 20, paragraph (1) of the supplementary provisions of Act No. 18 of 2000 as at 31 March of the previous fiscal year, for a person entitled to the benefit on that day; that Article compares it with the current fiscal year's amount (当該年度額) to limit how far a revision of the revaluation rates (再評価率) can lower the benefit.
残余財産
In Article 43 of the supplementary provisions (附則) of Act No. 63 of 2013, the residual assets that the liquidator of a dissolved surviving employees' pension fund (存続厚生年金基金) is to distribute under Article 34, paragraph (4) of those supplementary provisions to former members (解散基金加入員); such a member may ask the liquidator to move them to the surviving Pension Fund Association (存続連合会).
特例譲渡
A transfer of land of a kind Article 602, paragraph 1 sets for each kind of person — such as a land owner's transfer to the national government or a local government, or a transfer, to a person whose property was expropriated or sold for a public works project (公共事業), of land in its place — that the owner of land with a special land holding tax (特別土地保有税) exemption period plans to make.
A specified account as defined in Article 37-11-3, paragraph 3, item 1 of the Act on Special Measures Concerning Taxation — an account, opened by notification at a financial instruments business operator or similar institution in Japan, in which the gains on the listed shares, etc. (上場株式等) held are calculated separately — and, where the taxpayer has two or more, each of them.
Each 31 December until the tax payment grace deadline (納税猶予期限) under Article 70-6, paragraph (1) of this Act as it stood before Act No. 16 of 1991 — the day by which the lender of the house-building loan has agreed to issue, each year, a certificate that the year's rent is within the limit.
A contract under the main clause of Article 29-2, paragraph (1) of this Act as amended by Act No. 23 of 1998, concluded before that Act came into effect between a stock company and its directors, etc., that did not set out some or all of the requirements in the items of that paragraph.
自然災害
A natural disaster set by Cabinet Order (政令) under Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims.
Deposits and savings (預貯金), jointly managed trusts or securities an individual placed or bought at a financial institution's office between 1 December 1973 and the day before Act No. 15 of 1974 came into effect, which can be brought under the tax-exempt savings rules of Article 10 as if placed on the day it came into effect.
An application by a category 1 insured person (第一号被保険者) or former one under the special premium exemption rules for younger people — Article 19, paragraph (2) of the supplementary provisions (附則) of Act No. 104 of 2004 or Article 14, paragraph (1) of those of Act No. 64 of 2014 — to be excused from premiums for months the Minister of Health, Labour and Welfare specifies; a designated full exemption application handler (指定全額免除申請事務取扱者) can make it on their behalf.
負担上限割合
A ratio of 110% or more that a municipality sets by ordinance (条例) for each of residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), by which the previous year's tax base is multiplied to cap the year's fixed assets tax (固定資産税) or city planning tax (都市計画税) on residential land, etc. (住宅用地等).
A continuing management account (継続管理勘定) as defined in Article 37-14-2, paragraph 5, item 4 of the Act on Special Measures Concerning Taxation: an account kept under a minor's account management contract (未成年者口座管理契約) to record the listed shares, etc. (上場株式等) entered, recorded or deposited under it separately from other transactions, set up on 1 January of each year from 2024 to 2028 in which the resident, or nonresident with a permanent establishment, is under 18 on 1 January.
In Article 87, paragraphs (3) and (4) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, a person receiving interest or similar income on bearer bonds or similar securities under Article 51, paragraph (3) or Article 52, paragraph (2) of those supplementary provisions who has not given notice of his or her individual number under them.
In Article 10 of the supplementary provisions (附則) of Act No. 11 of 1978, a salary income earner, etc. as Article 29, paragraph (1) of this Act as amended by that Act uses the term; the amended paragraph applies to the economic benefit when such a person buys housing, etc. (住宅等) at a low price on or after that Act came into effect.
The date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 32 of 2024 come into effect, a date a Cabinet Order (政令) sets within two years of the Act's promulgation.
A tax-exempt management account as defined in Article 37-14-2, paragraph 5, item 3 of the Act on Special Measures Concerning Taxation: an account within a minor's account (未成年者口座), set up in each of the years 2016 to 2023 in which the holder was under 18 on 1 January or was born, for recording listed shares, etc. (上場株式等) kept under a minor's account management contract (未成年者口座管理契約) separately from other transactions.
The base amount for a resident's income tax prepayments (予定納税) under Article 104, paragraph (1), as worked out for the income tax of 1967 by these supplementary provisions (附則): broadly the resident's 1966 income tax on regular income less the tax withheld at source on it, multiplied by a rate taken from Appended Table 3 of these supplementary provisions according to that income and the resident's family, except that residents with larger incomes use the amount paragraph (2) sets instead.
In Article 12 of the supplementary provisions (附則) of Act No. 7 of 1985, an agricultural production corporation (農業生産法人) as defined in Article 2, paragraph (3) of the Cropland Act as it stood before Article 3 of Act No. 63 of 2015 amended it, to which an individual contributed farmland on or before 31 December 1985.
漁業協同組合等
In the reading of Article 68-30, paragraph (1) of this Act that this paragraph of the supplementary provisions (附則) of Act No. 79 of 2002 sets out, a fishery cooperative, etc. (漁業協同組合等) as provided for in Article 5, paragraph (1) of the fisheries reconstruction law (漁業再建整備特別措置法, Act No. 43 of 1976) as it stood before Act No. 73 of 2002 amended it, approved under that paragraph between 1 April 1976 and 31 March 2002 for a small and medium fishery structural improvement plan (中小漁業構造改善計画).
The provisional large motor vehicle license (大型自動車仮免許) of Article 84, paragraph (5) 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 provisional large motor vehicle license (大型仮免許) under the new wording.
The bed conversion support payment, etc. (病床転換支援金等) provided for in Article 7, paragraph (1) of the supplementary provisions (附則) of the Act on Assurance of Medical Care for Elderly People, which Article 4-2 of the supplementary provisions (附則) of this Act adds, until the date a Cabinet Order (政令) sets under Article 2 of that Act's supplementary provisions, to the payments listed beside the aid for the old-old, etc. (後期高齢者支援金等) in several provisions of this Act.