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In Article 2, paragraph (4) of the supplementary provisions (附則) of Act No. 87 of 2025, a person who works in long-term care (介護) or disability welfare (障害福祉) services, whose proper treatment (処遇) the government is to examine promptly after that Act's promulgation and act on.
Short name, in the wording that Article 112 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) reads into Article 108, paragraphs (2) and (5) of this Act as amended by Article 111 of those provisions, for the disability mutual aid pension (障害共済年金) paid under Article 41, paragraph (1) of those provisions, which those paragraphs then treat alongside the disability welfare pension (障害厚生年金).
Short name, in the wording that Article 112 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) reads into Article 108, paragraphs (2) and (5) of this Act as amended by Article 111 of those provisions, for the disability mutual aid pension (障害共済年金) paid under Article 65, paragraph (1) of those provisions, which those paragraphs then treat alongside the disability welfare pension (障害厚生年金).
対象旧保険料納付済期間
In Article 94 of the supplementary provisions (附則) of Act No. 34 of 1985, a premium-paid period under the former National Pension Act (旧国民年金法) between the day a person became entitled to a disability pension (障害年金等) and 31 March 1986; it is used to decide who may claim a special lump-sum payment (特別一時金).
A specified tax-exempt cumulative investment contract as defined in Article 37-14, paragraph 5, item 6 of the Act on Special Measures Concerning Taxation; for the prefectural inhabitant tax (道府県民税), income from transferring listed shares, etc. held in a tax-exempt account (非課税口座) under such a contract is computed apart from income from transferring other listed shares, etc.
In Article 12 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 40 of 1995, which Article 4, paragraph 3 of the supplementary provisions of Act No. 40 of 1995 keeps in effect, the Act on Special Measures Concerning Taxation as it stood before the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) amended it, which Article 36, paragraph 2 of the supplementary provisions of Act No. 55 of 1995 keeps in effect.
A widow (寡婦) who fell under Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation as it stood before Act No. 8 of 2020 amended it.
旧特別償却に関する規定
In Article 20, paragraph (7) of the supplementary provisions (附則) of Act No. 7 of 2001, Article 42-5, paragraph (1), Article 42-6, paragraph (1), Article 42-7, paragraph (1), Article 42-8, paragraph (1), Article 42-12, paragraph (1) and Articles 43 to 48 of this Act as it stood before that Act.
みなし免許証券金融会社
In the supplementary provisions (附則) of Act No. 107 of 1998, a securities finance company (証券金融会社) that held a license under Article 156-3, paragraph (1) of this Act as it stood before Act No. 107 of 1998 amended it when that Act came into effect, and that Article 48 of those supplementary provisions therefore treats as licensed under Article 156-3, paragraph (1) of this Act as Act No. 107 of 1998 amended it, under its former title (証券取引法).
The activities of family members of a person doing new specified research activities, as set out in Appended Table I(5) (Designated Activities) of this Act as amended by the 2006 amending law (Act No. 43 of 2006).
The family-stay activities linked to specified research and related work (特定研究等家族滞在活動) provided for in Article 25, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before the 2006 amending law (Act No. 43 of 2006) amended it.
平成二十二年一月改正規定
The provisions of Ministry of Justice Order No. 49 of 2009 named in the proviso to Article 1 of its supplementary provisions (附則) — among them its amendments to the Dependent row of Appended Table II and to several forms — which came into effect on 1 January 2010.
A special permanent resident (特別永住者) who holds an alien registration certificate (登録証明書) during a period set in Article 28, paragraph (2) of the supplementary provisions (附則) of the amending Act (改正法); for such a person, the documents listed that call for a special permanent resident certificate call instead for the alien registration certificate under the former Alien Registration Act.
A contract for managing tax-exempt listed shares, etc. as defined in Article 37-14, paragraph 5, item 2 of the Act on Special Measures Concerning Taxation: a contract that a resident, or a nonresident with a permanent establishment (恒久的施設), concludes with a financial instruments business operator, etc. (金融商品取引業者等) to receive that Act's tax exemption, under which listed shares, etc. (上場株式等) are recorded or kept in a tax-exempt management account (非課税管理勘定) that accepts only those within set limits (such as 1.2 million yen of acquisitions a year), are sold through or to the operator, and are moved to another account five years after 1 January of the year the account was set up unless moved into another year's tax-exempt management account.
平成五年改正前の地方税法
The Local Tax Act as it stood before the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993) amended it.
In Article 3, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 79 of 2002, the day six months before the end of the business year subject to the transitional measures (経過措置対象年度), or 31 December 2002 where that day would be later, which takes the place of the six-months-before day in Article 4-3, paragraph (1) of the Corporation Tax Act as that Act amended it.
調整後税引前当期利益の額
In Article 14(1)(i)(b) and (ii)(b) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), the profit before tax for the country of location (所在地国) of the constituent entity (構成会社等) shown in the country-by-country report (国別報告事項), or equivalent information, provided to the competent district director, etc. for the covered fiscal year (対象会計年度), calculated leaving out losses a Cabinet Order (政令) sets as not counted in the individual calculated income, etc. (個別計算所得等の金額) under Article 82, item (xxvi) of the Corporation Tax Act as amended by that Act.
The activities of family members of a person doing new specified information processing activities, as set out in Appended Table I(5) (Designated Activities) of this Act as amended by the 2006 amending law (Act No. 43 of 2006).
The family-stay activities linked to specified information processing (特定情報処理家族滞在活動) provided for in Article 26, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before the 2006 amending law (Act No. 43 of 2006) amended it.
A category 1 insured person (第一号被保険者) or former one who meets a ground in the special premium exemption rules of Article 19, paragraph (2) of the supplementary provisions (附則) of Act No. 104 of 2004 or Article 14, paragraph (1) of those of Act No. 64 of 2014, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.