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Short name for the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) as Article 2 of Act No. 60 of 2024, the amending Act (改正法) this Cabinet Order (政令) was made to implement, amends it, under the new title that amendment gives it, which speaks of employment for skill development (育成就労).
法人税申告書
In Article 53, paragraph (4), a corporation tax return under Article 74, paragraph (1) of the Corporation Tax Act (the final return a domestic corporation files after each business year) or under Article 81-22, paragraph (1) of that Act, whose filing deadline has been extended under the provisions of that Act the paragraph names.
The National Public Officers Mutual Aid Association Act as it stood before Article 2 of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 37, paragraph (1) of that Act's supplementary provisions (附則).
In Article 19-3, paragraph (1), items (ii) to (iv), a former employees' pension fund as defined in Article 3, item (x) of the supplementary provisions (附則) of the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013).
特別特定住宅借入金等
The housing loans, etc. (住宅借入金等) for a home acquisition, etc. that is a special specified acquisition (特別特定取得), where the home was first lived in between 1 October 2019 and 31 December 2020, held in a special specified applicable year (特別特定適用年).
Housing loans, etc. (住宅借入金等) for building or buying a certified house, etc. (認定住宅等) in a specially specified acquisition (特別特定取得) that the individual moved into between 1 October 2019 and 31 December 2020, on which the credit for the 10th to 12th years in Article 41, paragraph (14) is worked out.
The Commercial Code as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.
In Article 97-2, paragraph (1), the commercial law of 1899 (商法, Act No. 48 of 1899) as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.
The period from the day Act No. 47 of 2017 came into effect to 31 March 2028 within which an individual running an approved regional economy advancement project (承認地域経済牽引事業) must newly build or expand the facilities of its approved plan in the promotion area (促進区域) for the special depreciation or credit of Article 10-4.
In Article 349-3, paragraph 18, the Act on Treatment of Debt, etc. of JNR Settlement Corporation as it stood before Article 16 of the supplementary provisions (附則) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency amended it.
The Local Public Officers, etc. Mutual Aid Association Act as it stood before Article 3 of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 61, paragraph (1) of that Act's supplementary provisions (附則).
The Private School Personnel Mutual Aid Association Act as it stood before Article 4 of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 79 of that Act's supplementary provisions (附則).
政党等に対する寄附金
Money an individual spends within the designated period (指定期間) on a donation related to political activities (政治活動に関する寄附) to a political party or political fund-raising group listed in Article 41-18, paragraph (1), item (i) or (ii), and that is reported in a report under Article 12 or 17 of the Political Funds Control Act.
旧昭和二十七年法律第百二十六号
The Act on Measures for Ministry of Foreign Affairs Orders Issued pursuant to the "Imperial Ordinance on Orders Issued Incidental to Acceptance of the Potsdam Declaration" (Act No. 126 of 1952) as it stood before Article 10 of the supplementary provisions (附則) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) amended it.
An entry in the tables used to work out the 1965 and 1966 tax prepayment calculation base (予定納税基準額) — Appended Table 1 of the Income Tax Act's own supplementary provisions and Appended Table 3 of those of Act No. 31 of 1966 — meaning that the amount to deduct is the whole of the amount in item 1 of the article the table serves (Article 14, paragraph (1) and Article 5, paragraph (1) respectively), broadly the previous year's income tax less the tax withheld at source on it, so that no prepayment base is left.
附則第五条第一項第一号に掲げる金額
In the supplementary provisions (附則) of Act No. 63 of 2013, an establishing place of business as defined in Article 117, paragraph (3) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 5, paragraph (1) of those supplementary provisions; Article 12 speaks of those of a voluntary dissolution fund (自主解散型基金).
附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百十七条第三項に規定する設立事業所
In the supplementary provisions (附則) of Act No. 63 of 2013, the Pension Fund Association (企業年金連合会) of Article 91-2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Article 2 of that Act: the association that employers and others running defined-benefit corporate pensions (確定給付企業年金) may set up to pay old-age benefits (老齢給付金) jointly to early leavers and members of terminated plans and to transfer reserves (積立金) smoothly.
改正後確定給付企業年金法第九十一条の二第一項に規定する企業年金連合会
In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation as defined in Article 2(2)(x)-4 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-6-7 of the Corporation Tax Act: a domestic corporation that, together with the other domestic corporations it wholly controlled, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax for them all as their taxpayer under the consolidated tax payment system (連結納税).
旧租税特別措置法第二条第二項第十号の四に規定する連結親法人
In the supplementary provisions (附則) of Act No. 63 of 2013, a defined-benefit corporate pension as defined in Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Article 2 of that Act: a pension plan that employers at places of business covered by employees' pension insurance (厚生年金適用事業所) run under that Act, alone or jointly.
改正後確定給付企業年金法第二条第一項に規定する確定給付企業年金
In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.
旧法人税法第十五条の二第一項に規定する連結事業年度