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In Article 82, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, the time that item (iii) of that paragraph refers to as the person's time before 1 April 2003 as a former special type III insured (旧特例第三種被保険者) and their time as a special type III insured, etc. (特例第三種被保険者等); items (iii) and (iv) work out the minimum fund benefit for the rest of the person's time as an insured fund member (加入員たる被保険者であつた期間).
純損失の金額
A net loss (純損失の金額) referred to in Article 32, paragraph 8 or Article 313, paragraph 8 — a net loss as defined in Article 2, paragraph 1, item 25 of the Income Tax Act — that arose in the year for a taxpayer of the income levy (所得割) of prefectural or municipal inhabitant tax.
A small and medium-sized business operator (中小事業者) as defined in Article 10, paragraph 8, item 6 of the Act on Special Measures Concerning Taxation, or a small and medium-sized enterprise (中小企業者) as defined in Article 42-4, paragraph 19, item 7 of that Act; for paragraphs 1 and 2 of Article 63, one running a sex-related special business (性風俗関連特殊営業) as defined in Article 2, paragraph 5 of the Act on Control and Improvement of Amusement Business is left out.
A permanent establishment (恒久的施設) as Article 2, paragraph (1), item (viii)-4 of this Act defined it before the 2018 amending law (Act No. 7 of 2018), which a nonresident had on 31 December 2018.
In Article 13, paragraph (2) of the supplementary provisions (附則) of Act No. 55 of 1995, the former temporary measures law for opening up new fields by combining the know-how of small and medium-sized enterprises in different fields (旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法), whose specified associations (特定組合) under Article 4, paragraph (1) are counted with those of the newer law.
In the wording Article 23 of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) substitutes, this Act as it stood before Article 1 of that Act amended it, as Article 22, paragraph (1) of those supplementary provisions keeps it in force.
In Article 51, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, the beneficial interests in a trust, money and money, etc. (金銭等) defined in Article 70-2-2, paragraph (1) of this Act as that Act amended it — what an individual acquires under an education fund management contract (教育資金管理契約).
The mid-sized motor vehicle license (中型自動車免許) of Article 84, paragraph (3) of the Road Traffic Act as it stood before Act No. 40 of 2015 amended it, which Article 2, paragraph (1) of that Act's supplementary provisions (附則) deems to be a mid-sized motor vehicle license (中型免許) under the new wording.
A status of residence under Article 4(1) of this Act as it stood before the 1989 amending law (Act No. 79 of 1989).
A current or former insured who was a police officer, Imperial Guard officer (皇宮護衛官), fire service official (消防吏員) or full-time fire brigade member (常勤の消防団員) at or below a rank set by Cabinet Order (政令), and who had served continuously as one for 20 years or more when they came to meet all the items of Article 8 of the supplementary provisions (附則) of the Employees' Pension Insurance Act (or, if no longer insured by then, on the day before losing that status), or a person a Cabinet Order treats alike, as defined in Article 7-3, paragraph (1), item (iv) of those supplementary provisions.
令和二年改正法
Short name for the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020).
免税対象飼育牛
Beef cattle (肉用牛) registered as a Cabinet Order (政令) sets under registration rules approved by the Minister of Agriculture, Forestry and Fisheries under Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock, or sold for less than 1 million yen — less than 800,000 yen for crossbred cattle and 500,000 yen for dairy cattle of the kinds a Ministry of Finance Order (財務省令) sets.
修正された価格
The price of Article 17-2, paragraph 2 of the supplementary provisions (附則) on which fiscal 2026 fixed assets tax (固定資産税) is levied on fiscal 2025 adjusted land (令和七年度適用土地) and land comparable to it (令和七年度類似適用土地) once the lowering for falling land prices no longer applies to them: the land's fiscal 2025 base price, or a price set by comparison with that of its comparable land (類似土地).
In Article 4 of the supplementary provisions (附則) of Act No. 13 of 2025, which amended this Act, this Act as it stood before that amendment, as paragraph (2) of that Article keeps its Article 65 in effect for the business income, for 2026 onward, from lease transfers (リース譲渡) made up to 2027 by individuals who had made a lease transfer before that Act came into effect.
In Article 28 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a long-term installment sale, etc. as defined in Article 63(6) of the Corporation Tax Act as it stood before that Act: a sale, etc. of assets under a contract providing for payment in three or more instalments, with two years or more from delivery to the last instalment and other conditions a Cabinet Order (政令) sets, and a lease transfer (リース譲渡).
In Article 28 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), the Corporation Tax Act as it stood before that Act, as paragraph (1) keeps it in force for long-term instalment sales.
The provisional standard motor vehicle license (普通自動車仮免許) 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 standard motor vehicle license (普通仮免許) under the new wording.
The provisional mid-sized motor vehicle license (中型自動車仮免許) of Article 84, paragraph (5) of the Road Traffic Act as it stood before Act No. 40 of 2015 amended it, which Article 2, paragraph (1) of that Act's supplementary provisions (附則) deems to be a provisional mid-sized motor vehicle license (中型仮免許) under the new wording.
In Article 47, paragraph (4), item (iii) of the supplementary provisions (附則) of Act No. 47 of 2024, the National Health Insurance Act (Act No. 192 of 1958) as amended by Article 8 of that Act.
In the supplementary provisions (附則) of Act No. 61 of 1988, a person described in Article 63, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985: one born on or before 1 April 1926, or one who on the day before that Act came into effect was entitled to an old-age pension under the former Employees' Pension Insurance Act (旧厚生年金保険法) or the former mariners insurance law (旧船員保険法), or to a retirement pension or reduced retirement pension from a mutual aid association (共済組合) and had then reached 55.