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incorporated association whose authorization was revoked

認可取消社団法人(にんかとりけししゃだんほうじん)

In Article 10 of the supplementary provisions (附則) of Act No. 23 of 2008, an incorporated association (社団法人) listed in Appended Table 2, item (i) of the Corporation Tax Act as it stood before that Act that continues as a general incorporated association under Article 40(1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006), has not made the registration under Article 106(1) of that Act, and has had its authorization under Article 45 of that Act revoked under Article 131(1) of that Act; it is treated as a public interest corporation, etc. (公益法人等) only if it is a non-profit corporation (非営利型法人).

incorporated foundation whose authorization was revoked

認可取消財団法人(にんかとりけしざいだんほうじん)

In Article 10 of the supplementary provisions (附則) of Act No. 23 of 2008, an incorporated foundation (財団法人) listed in Appended Table 2, item (i) of the Corporation Tax Act as it stood before that Act that continues as a general incorporated foundation under Article 40(1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006), has not made the registration under Article 106(1) of that Act, and has had its authorization under Article 45 of that Act revoked under Article 131(1) of that Act; it is treated as a public interest corporation, etc. (公益法人等) only if it is a non-profit corporation (非営利型法人).

New Basic Act on Disaster Management

新災害対策基本法(しんさいがいたいさくきほんほう)

The Basic Act on Disaster Management as amended by Article 1 of Act No. 105 of 2011.

Former Basic Act on Disaster Management

旧災害対策基本法(きゅうさいがいたいさくきほんほう)

The Basic Act on Disaster Management as it stood before Article 1 of Act No. 105 of 2011 amended it.

district under the transitional measures

経過措置適用地区(けいかそちてきようちく)

In Article 56, paragraph (8) of the supplementary provisions (附則) of Act No. 13 of 2009, the districts listed in item (i)(d) of the table in Article 45, paragraph (1) of this Act as it stood before that Act (旧効力措置法), which those provisions keep in effect, limited to districts designated as water source areas under Article 3, paragraph (1) of the Act on Special Measures concerning Measures Related to Water Resources Areas before that Act came into effect; industrial machinery a consolidated corporation acquires there between that date and 31 March 2012 can use Article 68-27, paragraph (1).

former amount subject to tax credit

旧税額控除対象額(きゅうぜいがくこうじょたいしょうがく)

In Article 60, paragraph (2) of the supplementary provisions (附則) of Act No. 5 of 2013, ten times the amount deducted from a resident's income tax for the year under Article 41-19-3, paragraph (1) or (2) of this Act as it stood before Article 8 of that Act amended it, for a home renovated under those rules and moved into between 1 January and 31 March 2014 by a resident who also moved into a home renovated under the amended rules later in 2014.

certified business restructuring corporation

認定事業再編法人(にんていじぎょうさいへんほうじん)

In the supplementary provisions (附則) of Act No. 8 of 2020, a corporation filing blue returns (青色申告書) that is a certified business restructuring operator (認定事業再編事業者) under Article 66-13, paragraph (2) of this Act as it stood before that Act amended it, whose specified business restructuring plan (特定事業再編計画) was certified under Article 18, paragraph (1) of the Act on the Support for Strengthening Agricultural Competitiveness before that Act came into effect, other than the corporations listed in the items of Article 66-12, paragraph (1).

issuer not subject to deposit

供託対象外発行者(きょうたくたいしょうがいはっこうしゃ)

In Article 11, paragraphs (3) and (4) of the supplementary provisions (附則) of this Act, a person that was already issuing, when this Act came into effect, prepaid payment instruments (前払式支払手段) other than prepaid certificates (前払式証票) under the former Act (旧法), apart from those named in Article 7, paragraph (3) of that Act's supplementary provisions; for those instruments the security deposit (発行保証金) of Article 14, paragraph (1) is one-sixth, then two-sixths, of the unused balance on the first and second base dates (基準日) after this Act came into effect, instead of one-half.

former delivery operation permit

旧回送運行許可証(きゅうかいそううんこうきょかしょう)

In Article 3, paragraph (3) of the supplementary provisions (附則) of Act No. 55 of 2004, a delivery operation permit (回送運行許可証) issued under Article 36-2, paragraph (3) of this Act as it stood before Act No. 55 of 2004 amended it and held when that Act's amendments to Article 36-2 came into effect; it is treated as a new delivery operation permit (新回送運行許可証), valid for what remained of its validity period (有効期間) on that date.

former annual securities report

旧有価証券報告書(きゅうゆうかしょうけんほうこくしょ)

In the supplementary provisions (附則) of Act No. 4 of 1971, a report under Article 24, paragraph (1) of this Act as it stood before that Act amended it, together with any amended report of it, for a business year that ended before the date that Act came into effect.

former statement of large-volume holdings

旧大量保有報告書(きゅうたいりょうほゆうほうこくしょ)

In Article 11, paragraph (1) of the supplementary provisions (附則) of Act No. 65 of 2006, a statement of large-volume holdings (大量保有報告書) under Article 27-23, paragraph (1) of this Act as it stood before Article 2 of that Act amended it, submitted under Article 10, paragraph (1) of those supplementary provisions on or after the date in their Article 1, item (iv).

certificate of eligibility

在留資格認定証明書(ざいりゅうしかくにんていしょうめいしょ)

A certificate the Minister of Justice issues in advance, on application, stating that a foreign national planning to come to Japan meets the conditions for landing; not issued to those coming as Temporary Visitors.

pre-effective-date basic daily payment amount

施行前給付基礎日額(しこうまえきゅうふきそにちがく)

In Article 4 of the supplementary provisions (附則) of Act No. 59 of 1986, the basic daily payment amount (給付基礎日額) under Article 8 on which the pre-effective-date pension benefit (施行前年金給付) was calculated, multiplied by the same rate, rounded up to the yen, where that pension had been revised under Article 64(1) of this Act as it stood before Act No. 59 of 1986.

total amount of the employees' old-age pension

老齢厚生年金の総額(ろうれいこうせいねんきんのそうがく)

In Article 13, paragraphs (3) and (4) of the supplementary provisions (附則), the amount of an employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions calculated as if Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013, kept in force by Article 86, paragraph (1) of that Act's supplementary provisions (including as Articles 9-2 and 9-3 of the supplementary provisions apply it), did not apply.

special amount equivalent to a payment suspension

特例支給停止相当額(とくれいしきゅうていしそうとうがく)

In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the pre-adjustment special suspended amount (調整前特例支給停止額) — the part that would be suspended if Article 11, paragraph (1) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as read under paragraph (1), and other provisions a Cabinet Order (政令) names, applied — plus one-tenth of what is left of the total of the amount equivalent to total monthly remuneration (総報酬月額相当額) and the base monthly amount (基本月額) once that amount is taken off; where half of that total's excess over the amount of the adjustment for the suspension of payment exceeds it, the suspension is worked out from it, or from the specified amount equivalent to a payment suspension (特定支給停止相当額) where that is also exceeded and is lower.

fiscal 2020 building land, etc.

令和二年度の宅地等(れいわにねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2020, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018, that on the fiscal 2020 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2019 building land, etc.

令和元年度の宅地等(れいわがんねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2019, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018, that on the fiscal 2019 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2021 building land, etc.

令和三年度の宅地等(れいわさんねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2021, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2021 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2023 building land, etc.

令和五年度の宅地等(れいわごねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2023, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2023 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2022 building land, etc.

令和四年度の宅地等(れいわよんねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2022, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2022 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).