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Terms
受贈者
An individual holding an equity interest (持分) in an approved medical corporation (認定医療法人) on whom gift tax is imposed because another holder gave up all or part of their interest.
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.
14 June 2026, the date the Act Partially Amending the Immigration Control and Refugee Recognition Act, etc. (Act No. 59 of 2024) comes into effect.
新株予約権
In Article 97-2, paragraph (1), a share option issued by a resolution under Article 238, paragraph (2) of the Companies Act or allotted without contribution under Article 277 of that Act by a resolution under Article 322, paragraph (1), or a share option issued by a resolution under Article 280-21, paragraph (1) of the former commercial law (旧商法) as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.
The Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) as amended by Article 2 of Act No. 59 of 2024, the amending Act (改正法) this Cabinet Order (政令) was made to implement.
Short name, in Articles 4, 77-2 and 77-3, for the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012).
A foreign national staying in Japan with a status of residence (在留資格) and registered under the former Alien Registration Act (旧外国人登録法), whose period of stay ends on or after the day the 2009 amending law (Act No. 79 of 2009) came into effect, and who, unless excluded, could apply for a residence card (在留カード) before that day.
The Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) as amended by Article 1 of the Act Partially Amending the Immigration Control and Refugee Recognition Act, etc. (Act No. 59 of 2024).
The Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) as it stood before Article 7 of the supplementary provisions (附則) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) amended it.
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.
経過措置医療法人
In Article 70-7-13, a transitional medical corporation (経過措置医療法人) as Article 70-7-12, paragraph (2) uses the term; an heir who inherits an equity interest (持分) in one that is a certified medical corporation (認定医療法人) and gives it up before the inheritance tax return deadline pays less inheritance tax.
A passenger railway company as defined in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company.
In Article 30 and Article 33, paragraph (2), the Ministerial Order (省令) on the useful life of depreciable assets (Ministry of Finance Order No. 15 of 1965) as it stood before Ministry of Finance Order No. 32 of 2008 amended it.
In Article 77-2, paragraph (1) and Article 77-3, paragraph (1), a retirement mutual aid pension (退職共済年金) listed in Article 72, paragraph (1), item (i) of the National Public Officers Mutual Aid Association Act as it stood before the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 37, paragraph (1) of that Act's supplementary provisions (附則).
Short name, in Article 20, paragraph (4), for the Cabinet Order on the Arrangement of Related Cabinet Orders and on Transitional Measures upon the Enforcement of the Act Partially Amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan, and Other Matters (Cabinet Order No. 421 of 2011).
An alien registration certificate (外国人登録証明書) under the Alien Registration Act as it stood before Article 4 of the 2009 Act (Act No. 79 of 2009) abolished it (旧外国人登録法).
A donee (受贈者) still under the main clause of Article 70-4, paragraph (1) of this Act as it stood before one of the fourteen amending Acts, from 1975 to 2022, listed in Article 70-4-2, paragraph (9), as that Act's supplementary provisions (附則) keep that wording in force or applying.
In Article 19-3, paragraph (1), items (i) and (iii), the Employees' Pension Insurance Act as it stood before Article 1 of the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it.
The Defined-Benefit Corporate Pension Act as it stood before Article 2 of the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it.
贈与者
In Article 70-7-10(4), an individual holding an equity interest in a certified medical corporation (認定医療法人) whose waiver of all or part of it makes another holder liable to gift tax.