Search

改正基準省令（かいせいきじゅんしょうれい）

Short name for the Ministry of Justice Order that amended the Ministerial Order on Criteria (基準省令), which sets the landing criteria under Article 7, paragraph (1), item (ii) of the Immigration Control and Refugee Recognition Act: Order No. 10 of 2010 in the supplementary provisions (附則) of Order No. 9 of 2010, and Order No. 35 of 2014 in those of Order No. 34 of 2014.

認定発電設備（にんていはつでんせつび）

A certified power generation facility (認定発電設備) as defined in Article 2, paragraph 5 of the law on special measures to promote the use of electricity from renewable energy sources (再生可能エネルギー電気特措法, Act No. 108 of 2011).

累積投資勘定（るいせきとうしかんじょう）

An account kept under a tax-exempt cumulative investment contract (非課税累積投資契約) to record the listed shares, etc. for cumulative investment (累積投資上場株式等) held under it separately from other transactions, which could be set up only for years from 2018 to 2023 in which no tax-exempt management account (非課税管理勘定) was set up, as of 1 January of the year or a later date the provision sets.

指定対象期間（していたいしょうきかん）

In Article 3 of the supplementary provisions (附則) of Act No. 2 of 2026, the designation period (指定対象期間) as defined in Article 37-2, paragraph 2 of the Local Tax Act as amended by Article 1 of that Act: the period an Order of the Ministry of Internal Affairs and Communications (総務省令) sets as the period a designation covers.

取引主任者証（とりひきしゅにんしゃしょう）

In paragraph (3) of the supplementary provisions (附則) of Act No. 56 of 1980, the real estate transaction chief certificate (宅地建物取引主任者証) under Article 22-2, paragraph (1) of this Act as Act No. 56 of 1980 left it, which a person registered under Article 18, paragraph (1) of this Act as it stood before that Act could apply for within the period the registering prefectural governor set, during the three years after that Act came into effect.

未計上経費額（みけいじょうけいひがく）

The expenses of a sale or similar transfer of assets on deferred-payment terms (延払条件付販売等), other than a lease transfer (リース譲渡), made before Act No. 7 of 2018 came into effect, which an individual still accounts for under Article 65 of this Act as it stood before that Act and which has not been counted in business income for a year before the base year (基準年) — a year from 2018 to 2024, fixed by how the individual accounted for it — and is counted in that year's business income.

未計上収益額（みけいじょうしゅうえきがく）

In Article 28 of the supplementary provisions (附則) of Act No. 7 of 2018, the revenue from a sale, etc. of specified assets (特定資産の販売等) that is a long-term installment sale, etc. (長期割賦販売等), accounted for under Article 63, paragraph (1) of the former Corporation Tax Act those provisions keep in force (旧効力法人税法), that has not been included in income for business years or consolidated business years (連結事業年度) beginning before the base business year (基準事業年度) the items of paragraph (2) set.

未計上費用額（みけいじょうひようがく）

In Article 28 of the supplementary provisions (附則) of Act No. 7 of 2018, the expenses of a sale, etc. of specified assets (特定資産の販売等) that is a long-term installment sale, etc. (長期割賦販売等), accounted for under Article 63, paragraph (1) of the former Corporation Tax Act those provisions keep in force (旧効力法人税法), that have not been counted as deductible expenses for business years or consolidated business years (連結事業年度) beginning before the base business year (基準事業年度) the items of paragraph (2) set.

第三号施行日（だいさんごうしこうび）

The date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 72 of 2021 come into effect — a date a Cabinet Order (政令) sets, within two years from the day that Act was promulgated (公布).

納税猶予期限（のうぜいゆうよきげん）

In Article 19 of the supplementary provisions (附則) of Act No. 16 of 1991, the deadline of the grace period for inheritance tax on farmland under Article 70-6, paragraph (1) of this Act as it stood before that Act (旧法), which those provisions keep in effect for an agricultural heir (農業相続人); a lender's consent to certify each year's rent up to that deadline is one of the conditions for rental housing built on the farmland.

特例連結法人（とくれいれんけつほうじん）

In this Article of the supplementary provisions (附則) of Act No. 10 of 2014, a consolidated parent corporation or subsidiary applying Article 68-15-5, paragraph (1) of this Act as amended by that Act in the special consolidated business year (特例連結事業年度) that either is in its first consolidated business year or, at the end of its special eligible business year (特例対象事業年度), had no consolidated full controlling interest with that parent, other than one that came under that relationship during the special consolidated business year on a date after the amendments came into effect.

旧受給資格者（きゅうじゅきゅうしかくしゃ）

In the supplementary provisions (附則) of Act No. 8 of 1992, a qualified recipient whose separation from service (離職) for their recipient qualification was before 1 October 1992.

指定の有効期間（していのゆうこうきかん）

In Article 115 of the supplementary provisions (附則), the three-year period after which a designation as a specified regional medical care provider (特定地域医療提供機関) under Article 113, paragraph (1) of those provisions (and, as Articles 118 to 120 apply it, the other designations made there) lapses unless renewed; where an application for renewal is not decided by the end of it, the old designation stays in force until it is.

代行部分の総額（だいこうぶぶんのそうがく）

For the employees' old-age pension (老齢厚生年金) of a person who was a member of an employees' pension fund (厚生年金基金), that pension worked out as though Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013 did not apply, less the pension as actually worked out.

割賦基準の方法（かっぷきじゅんのほうほう）

The instalment basis method of accounting for instalment sales, set by Cabinet Order (政令) under Article 65, paragraph (1) of this Act as it stood before the 1998 amending law (Act No. 24 of 1998).

未計上収入金額（みけいじょうしゅうにゅうきんがく）

The revenue of a sale or similar transfer of assets on deferred-payment terms (延払条件付販売等), other than a lease transfer (リース譲渡), made before Act No. 7 of 2018 came into effect, which an individual still accounts for under Article 65 of this Act as it stood before that Act and which has not been counted in business income for a year before the base year (基準年) — a year from 2018 to 2024, fixed by how the individual accounted for it — and is counted in that year's business income.

特定普通法人等（とくていふつうほうじんとう）

In Articles 14, 18 and 106 of the supplementary provisions (附則) of Act No. 6 of 2019, a specified ordinary corporation, etc. as defined in Article 10-3, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it (旧法人税法), that became a public interest corporation, etc. (公益法人等) on or before the day that Act came into effect.

特定のみりん等（とくていのみりんとう）

Mirin, etc. (みりん等) shipped from a manufacturing site before Act No. 13 of 2000 came into effect whose liquor tax, calculated at the rate in Article 87-3 of this Act as amended by that Act, would exceed the tax calculated at the rate in Article 22, paragraph (1) of the Liquor Tax Act.

みりん類似雑酒（みりんるいじざっしゅ）

Other miscellaneous liquor (その他の雑酒) under Article 4, paragraph 1 of the Liquor Tax Act (酒税法), limited to the kind listed in Article 22, paragraph 1, item 10(c)(1) of that Act as worded in 2001, as used in the supplementary provisions (附則) of Act No. 7 of 2001 on liquor tax (酒税) charged or chargeable before 1 May 2001.

旧分離振替国債（きゅうぶんりふりかえこくさい）

In Article 42 of the supplementary provisions (附則) of Act No. 21 of 2005, a separated book-entry government bond (分離振替国債) recorded by book entry before the date that Act comes into effect (施行日) under Article 67-17, paragraph (1) of this Act as it stood before that Act, for which a return claiming the exemption under item (i) of that paragraph was filed.