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The date Act No. 88 of 2008, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Reinsurance by a cooperative of the liability that a cooperative takes on under contracts of mutual liability insurance (責任共済).
A provisional certificate of residence (住民票) that a municipal mayor draws up under Article 3 of the supplementary provisions (附則) of Act No. 77 of 2009 for a foreign national registered in the municipality's alien registration record (外国人登録原票) and expected to be a foreign resident (外国人住民) there on the item (i) effective date (第一号施行日).
The Act on Special Districts for Structural Reform (Act No. 189 of 2002) as it stood before Article 7 of the supplementary provisions of the 2006 amending law (Act No. 43 of 2006) amended it.
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.
課税期間
In the supplementary provisions (附則) of Act No. 73 of 1991, a taxable period as provided in Article 19 of the Consumption Tax Act.
1 January 2023, the date the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 1 of 2022 come into effect.
In the supplementary provisions (附則) of Act No. 14 of 2020, the date the provisions listed in Article 1, item (iii) of those supplementary provisions, among them most of Article 2, which amended this Act, come into effect: a date set by Cabinet Order (政令) within six months of promulgation.
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.
課税標準特例
The special tax-base measures (課税標準の特例) of Article 63 of the supplementary provisions (附則), for fiscal 2021 fixed assets tax (固定資産税) and city planning tax (都市計画税) on business buildings and depreciable assets of small and medium-sized businesses, and of Article 64 of the supplementary provisions of the Local Tax Act as it stood before Articles 1 and 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021) amended it, for business assets, among them buildings and structures, that such businesses acquired as advanced equipment (先端設備等) under a certified advanced equipment introduction plan, which Articles 12 and 13 of that Act's supplementary provisions keep applying; the special grant (特別交付金) makes up the revenue they cost prefectures and municipalities.
In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 12 of 2022, this Act as amended by Article 2 of that Act, counting only the amendments listed in Article 1, item (iii) of those supplementary provisions.
第四号施行日
In Article 5 of the supplementary provisions (附則) of Act No. 52 of 2021, the date Article 2 of that Act comes into effect, a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).
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.
In Article 8 of the supplementary provisions (附則) of Act No. 83 of 2014, the Medical Care Act as amended by the provisions of Article 3 of that Act listed in Article 1, item (ii) of those supplementary provisions, which came into effect on 1 October 2014.
企業年金連合会
In the provisions of this Act as it stood before Act No. 63 of 2013 that Article 5 of that Act's supplementary provisions (附則) keeps in force for surviving employees' pension funds (存続厚生年金基金), the surviving Pension Fund Association (存続連合会): the Pension Fund Association set up under this Act as it stood before Act No. 63 of 2013 that continues to exist under Article 37 of those supplementary provisions.
In Article 10, paragraphs (3) and (4) and Article 11, paragraph (1) of the supplementary provisions (附則) of Act No. 13 of 2025, the public pensions and similar payments (公的年金等) of a kind a Cabinet Order (政令) specifies; when the payer makes the last such payment of a year on or after 1 December 2025, any income tax withheld too much earlier must be applied to the tax to be withheld from it.
昭和六十年改正法
Short name for the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985).
In Article 35, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, each business year that began within two years before the first day of the loss business year (欠損事業年度) under Article 80, paragraph (1) of this Act of a domestic corporation treated as having group tax sharing approval under Article 29, paragraph (1) of those provisions; where those years were consolidated business years (連結事業年度), that paragraph sets the amounts used for the refund on carrying back the loss.