Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
In Article 15, paragraph (3) of the supplementary provisions (附則) of Act No. 17 of 1996, the amount of capital gain (譲渡利益金額) under Article 63-2, paragraph (1) of this Act as it stood before that Act from a transfer, etc. of land held for a super-short period (土地の譲渡等) a corporation made before 1 January 1996, including amounts counted as gross profit under Article 62-3, paragraph (9) as applied by Article 63-2, paragraph (4) for that transfer.
一般外貨建等証券投資信託の収益の分配
A distribution of profit from a general foreign-currency-denominated securities investment trust, etc., as defined in Article 9, paragraph 4 of the Act on Special Measures Concerning Taxation.
田園住居地域内市街化区域農地固定資産評価基準
The part of the fixed asset evaluation standards (固定資産評価基準) set under Article 388, paragraph 1 that deals with farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), by which the price of such farmland, worked out from the price of similar building land, is adjusted for fixed asset tax (固定資産税).
旧法の前三年以内の繰越所得税額控除限度超過額
In the wording Article 17, paragraph (2) of the supplementary provisions (附則) of Act No. 10 of 1993 gives Article 68-2 of this Act as amended by that Act, the carried-over excess over the income tax credit limit within the preceding three years (前三年以内の繰越所得税額控除限度超過額) as referred to in Article 68-2, paragraph (1), item (ii) of this Act as it stood before Act No. 10 of 1993.
A right to claim a refund of admission fees, etc. (入場料金等払戻請求権) as defined in Article 5, paragraph 1 of the Act on Temporary Special Provisions for Acts concerning National Taxes to Respond to the Impact of Novel Coronavirus Disease, etc. (Act No. 25 of 2020), arising from the cancellation, etc. (中止等) of a designated event (指定行事) under that Act.
地域密着型介護老人福祉施設等
In Article 9 of the supplementary provisions (附則) of Act No. 83 of 2014, 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) under Article 8, paragraph (21) of this Act, or a designated facility covered by public aid providing long-term care to the elderly (指定介護老人福祉施設) under Article 48, paragraph (1), item (i).
報告
The periodic report an employer files with the authorities under Labor Standards Act Article 38-4(4) on work under a discretionary-work resolution.
The Road Traffic Act as it stood before the provisions of Act No. 51 of 1972 that paragraph (1), item (ii) of its supplementary provisions (附則) lists amended it on 1 April 1973.
Entering, or moving into (入所又は入居), a facility subject to the domicile exception (住所地特例対象施設).
The year into whose business income the revenue and expenses of an instalment sale or an old lease transfer that were never counted must all be taken: the year in which the seller stopped keeping the books by the instalment method (延払基準), or else the last year the transitional rule allows — 2024 under the 2018 amending law (Act No. 7 of 2018), and 2028 under the 2025 amending law (Act No. 13 of 2025).
In Article 3 of the supplementary provisions (附則) of Act No. 17 of 1974, a government bond (国債) as referred to in Article 4, paragraph (1) of this Act as amended by that Act, which the individual described in paragraph (2) bought at a selling agent's business office between 1 December 1973 and the day before that Act came into effect and still holds on that date, other than one to which paragraph (2) applies.
基準日
In Article 4 of the supplementary provisions (附則) of Act No. 42 of 2020, the day on which six months have passed counting from the date that Act came into effect; the amended Article 97-2, paragraph (1), item (iii)(a) to (d) applies to people whose license lapsed after that day.
In the supplementary provisions (附則) of Act No. 66 of 1995, the written permit (許可証) under Article 10, paragraph (1) of the Secondhand Goods Business Act as it stood before that Act amended it, issued for a former Act permit (旧法許可).
基本方針
In Article 4 of the supplementary provisions (附則) of Act No. 60 of 2024, a basic policy on the proper implementation of employment for skill development (育成就労) and the protection of skill development employees (育成就労外国人) that the government may set and publish before that Act comes into effect, following Article 7 of this Act as Article 2 of that Act amends it, and that is then treated as set and published under that Article.
信託会社
A trust company as referred to in Article 180-2, paragraph (1) of this Act as it stood before the 2007 amending law (Act No. 6 of 2007).
A replotting disposition (換地処分) as referred to in Article 65, paragraph (1), item (ii), in the wording that the supplementary provisions (附則) of Act No. 15 of 1969 give to Article 65-3, paragraph (1) of this Act as it stood before that Act.
In Article 5 of the supplementary provisions (附則) of Act No. 74 of 2008, designated services (指定役務) as defined in Article 2, paragraph (5) of the Installment Sales Act as amended by that Act.
In Article 9-4, paragraph 1 and Article 9-11, paragraph 2 of the supplementary provisions (附則), a reassessment (更正), a determination (決定) under Article 25 of the Act on General Rules for National Taxes or an assessment and determination (賦課決定), as Article 58, paragraph 1, item 1(a) of that Act defines the term, here as made for the transfer levy (譲渡割) that the State assesses and collects together with consumption tax (消費税).
The part of a premium or contribution under a casualty insurance or mutual aid contract that covers damage from earthquakes, volcanic eruptions or the tsunamis they cause to the home a person or their household lives in, or to their household goods, and which can be deducted from income.
In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, the registration number under Article 57-2, paragraph (4) of the Consumption Tax Act as amended by that Act that the tax office enters in the register of qualified invoice issuers (適格請求書発行事業者登録簿) for a registered foreign business operator (登録国外事業者) treated as registered on 1 October 2023.