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Terms

Corporation Tax Act as Amended for October

十月新法人税法(じゅうがつしんほうじんぜいほう)

In the supplementary provisions (附則) of Act No. 4 of 2017, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iii)(b) of those provisions), which applies to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers made on or after 1 October 2017.

item (vi) New Long-Term Care Insurance Act

第六号新介護保険法(だいろくごうしんかいごほけんほう)

In Article 20 of the supplementary provisions (附則) of Act No. 83 of 2014, the Long-Term Care Insurance Act (this Act) as amended by Article 6 of that Act, counting only the amendments listed in Article 1, item (vi) of those supplementary provisions, which come into effect on a date set by Cabinet Order (政令) no later than 1 April 2016.

deemed registered financial institution

みなし登録金融機関(みなしとうろくきんゆうきかん)

In the supplementary provisions (附則) of Act No. 65 of 2006, a bank, cooperative financial institution (協同組織金融機関) or other financial institution a Cabinet Order (政令) specifies that was registered under Article 65-2, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and that Article 54, paragraph (1) of those supplementary provisions therefore treats as registered under Article 33-2 of this Act as Act No. 65 of 2006 amended it.

old-age fund early leavers, etc.

老齢基金中途脱退者等(ろうれいききんちゅうとだったいしゃとう)

In Articles 55 and 56 of the supplementary provisions (附則) of Act No. 63 of 2013, a pre-enforcement fund early leaver, etc. (施行前基金中途脱退者等) — a person to whom the surviving Pension Fund Association (存続連合会) owes benefits under Article 160, paragraph (5), Article 160-2, paragraph (3) or Article 161, paragraph (2) or (5) of the Employees' Pension Insurance Act as it stood before that Act (Article 53, paragraph (1)) — or a post-enforcement fund early leaver, etc. (施行後基金中途脱退者等), a person to whom it owes surviving-association old-age benefits (存続連合会老齢給付金) under Article 42, paragraph (3) or Article 43, paragraph (3) of those supplementary provisions (Article 54, paragraph (1)).

driving school designated under the Former Act

旧法指定自動車教習所(きゅうほうしていじどうしゃきょうしゅうじょ)

In the supplementary provisions (附則) of Act No. 43 of 1993, a driving school designated under the Road Traffic Act as it stood before that Act amended it, which Article 5 of those provisions deems to be designated under Article 99, paragraph (1) of the Act as amended.

notice

告知(こくち)

In Articles 49, 51, 52, 54, 57, 58 and 59 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the notice the preceding paragraph of each requires: a person who filed an application before that Order came into effect giving their Individual Number (個人番号) or corporate number (法人番号) to the party that accepted it, by showing an identity document or sending a signature-use electronic certificate (署名用電子証明書等).

payment date

支払日(しはらいび)

In Article 51, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the date by which a person who receives interest or similar income on bearer bonds or similar securities (無記名公社債等) under an application or notice made before that Order came into effect must give notice of his or her individual or corporate number: the first day after the lapse date (経過日) on which he or she receives such a payment, or, for a person who has neither number on that day, the day one month after the number notification date (番号通知日).

provisional certificate of residence

仮住民票(かりじゅうみんひょう)

A provisional certificate of residence (住民票) that a municipal mayor draws up under Article 3 of the supplementary provisions (附則) of Act No. 77 of 2009 for a foreign national registered in the municipality's alien registration record (外国人登録原票) and expected to be a foreign resident (外国人住民) there on the item (i) effective date (第一号施行日).

specified donor

特定贈与者(とくていぞうよしゃ)

In the supplementary provisions (附則) of Act No. 13 of 2009, the person who made the gift of the specified gifted family company shares, etc. (特定受贈同族会社株式等), where that person died on or after 1 October 2008.

specified depreciable assets

特定償却資産(とくていしょうきゃくしさん)

Depreciable assets (償却資産) newly acquired or improved (for improved ones, the improved part only) from the date the Act Partially Amending the Port and Harbour Act, etc. (Act No. 25 of 2025) came into effect to 31 March 2029, in an international strategic port, international hub port or major port under Article 2, paragraph 2 of the Port and Harbour Act, and used for agreement-designated port facilities (協定特定港湾施設) under Article 51-9, paragraph 3, item 1 of that Act, of a kind a Cabinet Order (政令) sets, that are provided for in a cooperative protection agreement (協働防護協定) made by the body carrying out an optimisation project in a published cooperative protection plan prepared with government subsidies of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.

transitional business year

経過事業年度(けいかじぎょうねんど)

In Article 12 of the supplementary provisions (附則) of Act No. 3 of 2023, a business year beginning before the day that Act came into effect.

plan for shortening working hours

労働時間短縮計画(ろうどうじかんたんしゅくけいかく)

In Article 4 of the supplementary provisions (附則) of Act No. 49 of 2021, the plan for shortening doctors' working hours that the administrator (管理者) of a hospital or clinic was to try to make, until the day before 1 April 2024 when that Act came into effect, where the working hours of doctors working there exceeded the hours a Ministry of Health, Labour and Welfare Order (厚生労働省令) set.

Further Amended Act on Specified Commercial Transactions

新々特定商取引法(しんしんとくていしょうとりひきほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 72 of 2021, for this Act as amended by those provisions of Article 1 of that Act listed in Article 1, item (iii)(a) of the supplementary provisions — the amendments that come into effect later, on the item (iii) effective date (第三号施行日).

deemed registered type-II financial instruments business operator

みなし登録第二種業者(みなしとうろくだいにしゅぎょうしゃ)

In Articles 147 to 155 of the supplementary provisions (附則) of Act No. 65 of 2006, a person that Article 147, paragraph (1) of those supplementary provisions treats as registered under Article 29 of this Act as Act No. 65 of 2006 amended it as a financial instruments business operator (金融商品取引業者) carrying on type-II financial instruments business (第二種金融商品取引業), because of a registration it held under the trust business legislation then in force when that Act came into effect (banks, cooperative financial institutions (協同組織金融機関) and other financial institutions a Cabinet Order (政令) specifies excepted).

provisions of Article 91-2, paragraph (3), etc. of the pre-amendment Defined-Benefit Corporate Pension Act that remain in force

なお効力を有する改正前確定給付企業年金法第九十一条の二第三項等の規定(なおこうりょくをゆうするかいせいまえかくていきゅうふきぎょうねんきんほうだいきゅうじゅういちじょうのにだいさんこうとうのきてい)

In Articles 57 to 59 of the supplementary provisions (附則) of Act No. 63 of 2013, short for Article 91-2, paragraph (3) and Article 91-3, paragraph (3) of the Defined-Benefit Corporate Pension Act as they stood before that Act amended them, which Article 63, paragraphs (1) and (2) of those supplementary provisions keep in force, and under which the surviving Pension Fund Association (存続連合会) owes old-age benefits (老齢給付金).

holder of the former technical intern training status of residence, etc.

旧技能実習在留資格者等(きゅうぎのうじっしゅうざいりゅうしかくしゃとう)

In Articles 3 and 4 of the supplementary provisions (附則) of this Act, a person staying in Japan, or who stayed before this Act came into effect, with the Technical Intern Training (技能実習) status of residence (在留資格) of the Immigration Control and Refugee Recognition Act as it stood before these supplementary provisions amended it — a status for acquiring, or becoming proficient in, skills, techniques or knowledge by working under an employment contract with a Japanese organization — or another person the competent ministers (主務大臣) find equivalent.

new table

新表(しんぴょう)

In Article 86 of the supplementary provisions (附則) of Act No. 10 of 2014, the table in Article 60, paragraph (1) of this Act as amended by that Act.

association

協会(きょうかい)

In the supplementary provisions (附則) of Act No. 50 of 1984, the association named 身体障害者雇用促進協会 (Association for Promoting the Employment of Persons with Physical Disabilities), where one had been set up by the time that Act came into effect on 1 April 1985.

application date

適用日(てきようび)

In Article 2 of the supplementary provisions (附則) of Act No. 115 of 1974, 1 November 1974, the date before which periods of pension are paid under the earlier rules.

Arrangement Act

整備法(せいびほう)

Short name for the Act on the Re-arrangement of Relevant Acts Necessitated by the Enforcement of the Unemployment Insurance Act, the Act for Partially Revising the Workers' Accident Compensation Insurance Act and the Act on the Collection, etc. of the Insurance Premiums of Labor Insurance (Act No. 85 of 1969).