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In Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 77 of 2009, the Basic Resident Register card (住民基本台帳カード) provided for in Article 30-44, paragraph (1) of this Act as that Act amended it.
In Article 17 of the supplementary provisions (附則) of Act No. 83 of 2006, the benefits under Article 6, paragraph (1), Article 7, paragraph (1) or Article 8, paragraph (1) of the supplementary provisions (附則) of the Child Allowance Act (Act No. 73 of 1971); for a person taken on as staff of the Japan Health Insurance Association (全国健康保険協会) who was certified for them, or for the child allowance (児童手当), by the Minister of Health, Labour and Welfare, a municipal mayor's certification is treated as made on the day the Association was established.
特定労働者
A worker raising a child or caring for family, as ministerially specified, whose overtime may be kept shorter on request.
Tax officials' questioning of people, inspection of records and other items, and requests that items be shown or handed over, in an examination under Articles 74-2 to 74-6.
In Article 9, paragraph 16 of the supplementary provisions (附則), the credit-eligible increase in salaries, etc. paid to employees (控除対象雇用者給与等支給増加額) on which the deduction from the tax base of the value-added levy (付加価値割) of enterprise tax (事業税) under paragraph 12 or 13 is reckoned, counted only up to the amount stated in the document attached to the return.
A special business operator as defined in Article 2, paragraph (9) of the Act on Specified Joint Real Estate Ventures: a corporation that has notified the competent minister (主務大臣) in advance, under Article 58, paragraph (2) of that Act, that it intends to carry on a special business (特例事業).
The application base date as defined in Article 10, paragraph 1 of the Productive Green Land Act; farmland in a productive green land district set after the Act Partially Amending the Productive Green Land Act (Act No. 39 of 1991) came into effect that was not designated under Article 10-2, paragraph 1 of the Productive Green Land Act by that date is, from the fiscal year whose assessment date is the following 1 January, not left out of farmland in an urbanization promotion area (市街化区域農地) for fixed asset tax (固定資産税).
Capture, etc. of birds and mammals (鳥獣の捕獲等) under a permit for the prefecture's area granted under Article 9, paragraph 1 of the law on the protection and management of wildlife and the proper conduct of hunting (鳥獣保護管理法), carried out in the year before the hunter files the application for registration as a hunter (特定捕獲等期間).
A transfer account book (振替口座簿) under the Act on Book-Entry Transfer of Corporate Bonds and Shares.
In Article 6, paragraph 2 of the supplementary provisions (附則) of Act No. 5 of 2020, a power generation business, etc. as referred to in Article 72-2, paragraph 1, item 3 of the Local Tax Act as amended by Article 1 of that Act; a corporation that carried it on in the business year before its first business year beginning on or after 1 April 2020 is treated as having worked out its enterprise tax (事業税) income for it as corporation tax income in each business year begun in the ten years before.
An instalment sale or similar transaction as defined in Article 65, paragraph (1) of this Act as it stood before the 1998 amending law (Act No. 24 of 1998).
A sale or purchase of assets, provision of services, lending or borrowing of money, or other transaction whose payment is made in a foreign currency.
In Article 8 of the supplementary provisions (附則) of Act No. 97 of 2022, the specified business operators (特定事業者) listed in Article 2, paragraph (2), items (xlvi) to (xlix) of the Act on Prevention of Transfer of Criminal Proceeds: judicial scriveners (司法書士), certified administrative procedures legal specialists (行政書士), certified public accountants (公認会計士) and certified public tax accountants (税理士), and their corporations and audit firms (監査法人).
使用済燃料
In Articles 34 and 48 of the supplementary provisions (附則) of Act No. 21 of 2005, spent fuel as defined in Article 2, paragraph (1) of the 2005 Act on reprocessing the spent fuel of nuclear power generation (Act No. 48 of 2005): nuclear fuel material used as fuel in a commercial power reactor.
In Article 86, paragraph (1) of the supplementary provisions (附則) of Act No. 114 of 2011, Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of this Act as amended by that Act, except the parts applying Articles 74-7 and 74-8 of the Act on General Rules for National Taxes as amended by that Act.
In Article 86, paragraph (1) of the supplementary provisions (附則) of Act No. 114 of 2011, Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of this Act as it stood before that Act.
控除未済額
In the replacement wording of Article 60, paragraph (2) of the supplementary provisions (附則) of Act No. 5 of 2013, the amount that could not be deducted even after the deduction from the amounts in the items of paragraph (4), which then takes the place of the earlier tax credit amount (旧税額控除対象額).
The Income Tax Act as it stood before the amending law these supplementary provisions belong to changed it, except in those of Act No. 7 of 1985, where it means the Act as it stood before the 1980 amending law (Act No. 8 of 1980).
中型仮免許
The provisional mid-sized motor vehicle license (中型自動車仮免許) of Article 84, paragraph (5) of the Road Traffic Act as amended by Act No. 40 of 2015, as Article 2, paragraph (1) of that Act's supplementary provisions (附則) names it in saying which license held under the earlier wording is deemed to be which license under the new one; a provisional mid-sized motor vehicle license held under the earlier wording is deemed to be this one.
In Article 4 of the supplementary provisions (附則) of Act No. 13 of 2014, the educational training (教育訓練) that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies under Article 11-2, paragraph (1) of the supplementary provisions of this Act as amended by that Act.