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Terms

former premium exemption period

旧保険料免除期間(きゅうほけんりょうめんじょきかん)

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 exemption period under Article 5, paragraph (4) of the former National Pension Act (旧国民年金法), including time other laws treat as such; it counts as a premium exemption period (保険料免除期間) under this Act.

claimable spouse, etc.

控除対象配偶者等(こうじょたいしょうはいぐうしゃとう)

In Article 5-8, paragraph 2 of the supplementary provisions (附則), on the fiscal 2024 special tax credit against prefectural inhabitant tax (道府県民税), a claimable spouse (控除対象配偶者) or dependent (扶養親族) of the taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), other than one who has no domicile in Japan at the time of the determination under Article 34, paragraph 8; each adds 10,000 yen to the credit.

the Former Act on Special Measures Concerning Taxation

旧租税特別措置法(きゅうそぜいとくべつそちほう)

In Article 29 of the supplementary provisions (附則) of Act No. 79 of 2002, this Act as it stood before Article 1 of Act No. 15 of 2002 amended it, as kept in force by Article 24, paragraph (1) of the supplementary provisions of Act No. 15 of 2002.

item (ii) New Health Insurance Act

第二号新健康保険法(だいにごうしんけんこうほけんほう)

In Articles 24 and 25 of the supplementary provisions (附則) of Act No. 52 of 2017, the Health Insurance Act as amended by Article 5 of that Act, counting only the amendments listed in Article 1, item (ii) of those supplementary provisions, which came into effect on 1 July 2017.

parent corporation under the transitional measures

経過措置適用親法人(けいかそちてきようおやほうじん)

In Article 8 of the supplementary provisions (附則) of Act No. 8 of 2003, the domestic corporation described in Article 3(1) of the supplementary provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002) that receives the approval under Article 4-2 of the Corporation Tax Act as it stood before Act No. 8 of 2003 by applying that paragraph.

residential land, etc. under the transitional measures

経過措置対象宅地等(けいかそちたいしょうたくちとう)

In Article 118 of the supplementary provisions (附則) of Act No. 7 of 2018, land, etc. (宅地等) acquired by inheritance or bequest between that Act's effective date and 31 March 2020 that would have been specified residential land (特定居住用宅地等) meeting the condition in Article 69-4, paragraph (3), item (ii)(b) of this Act as it stood before that Act, had the inheritance taken place the day before; for it, that old condition counts as one of the conditions in Article 69-4, paragraph (3), item (ii) as amended.

amount equivalent to the fund withdrawal lump sum

基金脱退一時金相当額(ききんだったいいちじきんそうとうがく)

In Article 40, paragraph (1), item (i) and Article 42 of the supplementary provisions (附則) of Act No. 63 of 2013, an amount equal to a lump-sum withdrawal payment (脱退一時金) under Article 144-3, paragraph (5) of this Act as it stood before that Act, which Article 5, paragraph (1) of those supplementary provisions keeps in force; it is transferred to the surviving Pension Fund Association (存続連合会) under Article 42, paragraph (2), to fund the lump-sum benefits it pays a fund early leaver (基金中途脱退者) or their survivors.

former area where removing motor vehicles is difficult

旧自動車持出困難区域(きゅうじどうしゃもちだしこんなんくいき)

In Article 10, paragraph 6 and Article 15, paragraph 6 of the supplementary provisions (附則) of Act No. 2 of 2026, an area where removing motor vehicles is difficult (自動車持出困難区域) that the Minister for Internal Affairs and Communications designated and publicly notified under Article 52, paragraph 2, item 1 of the supplementary provisions of the Local Tax Act as it stood before Article 2 of Act No. 13 of 2016 amended it.

specified self-issued cryptoasset

特定自己発行暗号資産(とくていじこはっこうあんごうしさん)

In Article 12 of the supplementary provisions (附則) of Act No. 3 of 2023, a specified self-issued cryptoasset as defined in Article 61, paragraph (2) of the Corporation Tax Act as that Act amended it.

New Criminal Proceeds Transfer Prevention Act

新犯罪収益移転防止法(しんはんざいしゅうえきいてんぼうしほう)

In Article 8 of the supplementary provisions (附則) of Act No. 97 of 2022, the Act on Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007) as amended by the provisions of Article 6 of that Act that amend its Article 4 and the other provisions Article 1, item (ii) of those supplementary provisions lists.

Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force

令和五年旧効力措置法(れいわごねんきゅうこうりょくそちほう)

In Article 119, paragraphs (9) and (10) of the supplementary provisions (附則) of Act No. 8 of 2020, this Act as it stood before Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) amended it, as Article 43, paragraph (1) of the supplementary provisions of Act No. 3 of 2023 keeps it in force.

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(しょうきぼかいごろうじんふくししせつ)

In Article 7 of the supplementary provisions (附則) of Act No. 77 of 2005, a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設) as provided in Article 7, paragraph (21) of this Act as it stood before Article 3 of that Act amended it, with an admission capacity of 29 or fewer.

persons whose consent by three-quarters is required

四分の三以上同意対象者(よんぶんのさんいじょうどういたいしょうしゃ)

In Article 17 of the supplementary provisions (附則) of Act No. 62 of 2012, the people employed at an employer's place or places of business covered by employees' pension insurance (適用事業所) — its employees' pension insureds, its employed persons age 70 or over (七十歳以上の使用される者), and low-paid workers excluded from insurance under Article 4-6, paragraph (1) of the supplementary provisions of this Act (特定減額特例対象者) — whose consent, through a labour union of three quarters of them, a representative of three quarters of them or three quarters of them, the employer needs to apply under paragraph (2) of that Article for its part-time workers working under three quarters of full time (特定四分の三未満短時間労働者) to be kept out of employees' pension insurance.

person owed old-age pension benefits

老齢年金給付支給対象者(ろうれいねんきんきゅうふしきゅうたいしょうしゃ)

In Articles 65 and 66 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 old-age pension benefits (老齢年金給付) under Article 160, paragraph (5) and Article 161, paragraph (2) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 61, paragraphs (1) and (3) of those supplementary provisions.

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(しょうきぼかいごろうじんふくししせつ)

In Article 37 of the supplementary provisions (附則) of Act No. 77 of 2005, a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設) as provided in Article 7, paragraph (21) of the Long-Term Care Insurance Act as it stood before that Act amended it, with an admission capacity of 29 or fewer.

item (iii) Old Financial Instruments and Exchange Act

第三号旧金融商品取引法(だいさんごうきゅうきんゆうしょうひんとりひきほう)

In Articles 2 to 5 of the supplementary provisions (附則) of Act No. 32 of 2024, the Financial Instruments and Exchange Act (Act No. 25 of 1948) as it stood before Article 1 of that Act amended it, counting only the amendments listed in Article 1, item (iii) of those supplementary provisions.

former Part-Time Work Assistance Center

旧短時間労働援助センター(きゅうたんじかんろうどうえんじょせんたー)

The body that, on 1 July 2007 when Article 1 of Act No. 72 of 2007, the amending Act these supplementary provisions (附則) belong to came into effect, held a designation under Article 13, paragraph (1) of this Act as it stood before that amendment; it is treated as designated under the amended Article 13, paragraph (1).

deemed authorized exchange holding company

みなし認可取引所持株会社(みなしにんかとりひきじょもちかぶがいしゃ)

In the supplementary provisions (附則) of Act No. 65 of 2006, a person that held an authorization under Article 106-10, paragraph (1) or the proviso to paragraph (3) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and that Article 111 of those supplementary provisions therefore treats as holding the same authorization under this Act as Act No. 65 of 2006 amended it.

farmland in an urbanization promotion area reduced in the previous fiscal year

前年度軽減適用市街化区域農地(ぜんねんどけいげんてきようしがいかくいきのうち)

Farmland in an urbanization promotion area (市街化区域農地), including land deemed to have been such farmland on the assessment date (賦課期日) of its urbanization area designation year (市街化区域設定年度), to which the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則), as applied by paragraph 3 of that Article, applied for the fixed assets tax (固定資産税) of the fiscal year before each of fiscal 2024 to 2026.

converted community-based facility for the elderly covered by public aid requiring long-term care

変更後地域密着型介護老人福祉施設(へんこうごちいきみっちゃくがたかいごろうじんふくししせつ)

In Article 9 of the supplementary provisions (附則), a designated facility covered by public aid providing long-term care to the elderly (指定介護老人福祉施設) that, by reducing its admission capacity, has become a community-based facility for the elderly covered by public aid requiring long-term care (地域密着型介護老人福祉施設), limited to one designated under the main clause of Article 42-2, paragraph (1) for a place of business giving daily-life care to its residents (地域密着型介護老人福祉施設入所者生活介護).