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Terms

merger

合併(がっぺい)

In Article 4 of the supplementary provisions (附則) of Act No. 73 of 1991, a merger (合併) as referred to in Article 11, paragraph (1) or (3) of the Consumption Tax Act.

requirements

要件(ようけん)

In the supplementary provisions (附則) of Act No. 23 of 1998, the requirements listed in the items of Article 29-2, paragraph (1) of this Act as amended by that Act, which a contract between a stock company and its directors, etc. (取締役等) entered into before that Act came into effect had left out in whole or in part.

fishing vessel

漁船(ぎょせん)

In the reading of Article 68-30 of this Act that this paragraph of the supplementary provisions (附則) of Act No. 79 of 2002 sets out, a fishing vessel; where the consolidated corporation was already, before the approval of the small and medium fishery structural improvement plan (中小漁業構造改善計画) concerned, a member of a fishery cooperative, etc. (漁業協同組合等) approved under another such plan for expanding business scale or joint production, or a person a Cabinet Order (政令) treats as equivalent, only a vessel the Cabinet Order specifies as contributing markedly to more rational fuel use and acquired or built on or after the approval of the new plan.

production, etc.

生産等(せいさんとう)

Producing things by using a technical secret (技術上の秘密) of the kind Article 5-2, paragraph (1) covers, one concerning production methods or other information a Cabinet Order (政令) specifies, or any other act a Cabinet Order specifies as clearly showing that the secret was used.

the Effective Date

施行日(しこうび)

The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.

appointment date

任命日(にんめいび)

In Article 2 of the supplementary provisions (附則) of Act No. 104 of 1999, the day on which the number of members of the Central Labour Relations Commission (中央労働委員会) reaches the number set in Article 19-3(1) of this Act as amended by Article 25 of Act No. 104 of 1999.

date of first medical examination

初診日(しょしんび)

The day a person was first examined by a doctor or dentist for the injury or illness (傷病) in question; in Article 6 of the supplementary provisions (附則) of Act No. 95 of 1994, only such a day between 1 April 1961 and 31 March 1986.

rent, etc.

借賃等(かりちんとう)

Rent, etc. (借賃等) as defined in Article 20, paragraph 1 of the Cropland Act, payable for farmland; where the fixed assets tax (固定資産税) and city planning tax (都市計画税) on such rented farmland in an urbanization promotion area (市街化区域農地) to which the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) applies exceed it, the mayor (市町村長) may, on the taxpayer's application and where needed, defer collecting the excess for a period a Ministry of Internal Affairs and Communications Order (総務省令) sets.

old trust

旧信託(きゅうしんたく)

In Article 12, paragraphs 3 and 4 of the supplementary provisions (附則) of Act No. 4 of 2007, a trust that took effect before the Trust Act came into effect (for a trust made by will, including one whose will was made before then), other than a trust described in the provisos to Article 24-3, paragraph 1 and Article 294-3, paragraph 1 of the Local Tax Act as it stood before Act No. 4 of 2007 amended it.

earthquake or other disaster

震災等(しんさいとう)

An earthquake, storm or flood damage (風水害), fire or other disaster, as Article 349-3-3, paragraph 1 of the Local Tax Act as amended by Act No. 2 of 2017 defines it.

business office

営業所(えいぎょうしょ)

The business office, office or similar establishment in Japan at which a trust was entrusted to a trust company, in the rule of the 2007 amending law (Act No. 6 of 2007) on when the old Article 180-2 goes on applying.

former certification

旧認定(きゅうにんてい)

In Articles 5 and 14 of the supplementary provisions (附則) of Act No. 8 of 1982, the certification (認定) of a small and medium fishery structural improvement plan (中小漁業構造改善計画) under Article 5, paragraph (1) of the fishery reconstruction special measures law (漁業再建整備特別措置法, Act No. 43 of 1976) as it stood before the Act amending that law came into effect, held at that time by a fishery cooperative or similar body (漁業協同組合等).

residential land, etc.

宅地等(たくちとう)

In Article 118 of the supplementary provisions (附則) of Act No. 7 of 2018, residential land, etc. as defined in Article 69-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by that Act: land or rights over land (土地の上に存する権利).

liquor tax, etc.

酒税等(しゅぜいとう)

In Article 7, paragraph (1) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims, as quoted in a rewording table of the supplementary provisions (附則) of Act No. 81 of 2025, the collective name for the liquor tax (酒税), tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax or petroleum and coal tax imposed.

new permission

新許可(しんきょか)

In Article 3, paragraph (1) of the supplementary provisions (附則) of Act No. 55 of 2004, the permission under Article 36-2, paragraph (1) of this Act as amended by Act No. 55 of 2004, which a person holding a former permission (旧許可) when that Act's amendments to Article 36-2 came into effect is deemed to have received on the date they came into effect (一部施行日); it is valid for the longest of the remaining validity periods (有効期間) of that person's former permissions on that date.

Amending Act

改正法(かいせいほう)

In the wording that Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 86 of 2012 reads into Article 79-30, paragraph (1) of this Act, short name for that Act itself, the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 86 of 2012).

final month

最終月(さいしゅうげつ)

In Article 8, paragraph (3) of the supplementary provisions (附則) of Act No. 54 of 1984, the last month of the basis period (基礎期間) under Article 53, paragraph (1), item (ii) of a person who applied under that paragraph for the job applicant benefits for day workers (日雇労働求職者給付金).

the basis day

基準日(きじゅんび)

In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 57 of 1994, the day of separation from service (離職) on which a qualified recipient's recipient qualification (受給資格) is based.

counsel, etc.

弁護人等(べんごにんとう)

Defense counsel, or someone about to become defense counsel at the request of a person entitled to appoint one (a non-lawyer only after court permission under Article 31(2) of the Code of Criminal Procedure).