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item (vi) Effective Date

第六号施行日(だいろくごうしこうび)

In the supplementary provisions (附則) of Act No. 14 of 2019, the date the provisions listed in Article 1, item (vi) of those supplementary provisions, Article 4 of that Act among them, come into effect, a date set by Cabinet Order (政令) within four years of that Act's promulgation.

2019 Former Local Tax Act

元年旧地方税法(がんねんきゅうちほうぜいほう)

The Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) amended it on 1 October 2019, as Article 8 of that Act's supplementary provisions (附則) keeps it applying.

tax prepayment calculation base

予定納税基準額(よていのうぜいきじゅんがく)

The base amount for a resident's income tax prepayments (予定納税) under Article 104, paragraph (1), as worked out for the income tax of 1965 by these supplementary provisions (附則): broadly the resident's 1964 income tax on regular income less the tax withheld at source on it, minus a deduction taken from Appended Table 1 of these supplementary provisions according to that income and the number of the resident's spouse and dependants.

day on which the person is an insured

被保険者である日(ひほけんしゃであるひ)

In Articles 21, 23 and 26 of the supplementary provisions (附則) of Act No. 95 of 1994, a day on which the beneficiary of an employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions of the Employees' Pension Insurance Act covered by Article 21 is an insured under Employees' Pension Insurance (厚生年金保険) who has held that status without a break since a day in an earlier month, other than a day excluded by the Ministry of Health, Labour and Welfare Order (厚生労働省令) under Article 46, paragraph (1) of that Act.

person deemed to hold a new Act permit

みなし新法許可者(みなししんぽうきょかしゃ)

In the supplementary provisions (附則) of Act No. 66 of 1995, a person who held a former Act permit (旧法許可) when that Act came into effect and whom Article 3, paragraph (1) of those provisions therefore treats as holding a permit (許可) under Article 3 of the Secondhand Goods Business Act as amended by Act No. 66 of 1995.

Income Tax Act Amendment Act

所得税法等改正法(しょとくぜいほうとうかいせいほう)

Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025).

business year subject to the transitional measures

経過措置対象年度(けいかそちたいしょうねんど)

In the supplementary provisions (附則) of Act No. 8 of 2003, a business year subject to the transitional measures under Article 3, paragraph (1) of the supplementary provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), counting only one that was to be the first consolidated business year.

application for confirmation as a person with a disability or other eligible person

障害者等確認申請書(しょうがいしゃとうかくにんしんせいしょ)

In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, the application under Article 4, paragraph (4) of the supplementary provisions of Cabinet Order No. 103 of 2002 by which a person with a disability or other eligible person (障害者等) asked the head of the business office of the financial institution (金融機関の営業所等) holding their savings, before 1 January 2006, to confirm that they were such a person.

specified premium payment deadline

特定保険料納付期限日(とくていほけんりょうのうふきげんび)

The day three years after the day following the date a Cabinet Order (政令) sets under Article 98 of the supplementary provisions (附則) of Act No. 63 of 2013, until which specified premiums (特定保険料) can be paid (Article 9-4-3 of the supplementary provisions).

deemed registered type II service provider

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 the supplementary provisions (附則) of Act No. 50 of 2020, a person that was registered under Article 37 as a funds transfer service provider (資金移動業者) when the provisions in Article 1, item (ii) of those supplementary provisions came into effect (including one registered under the former rules that Article 8 of those supplementary provisions keeps applying), and is therefore deemed registered under Article 37 as one carrying on type II funds transfer services (第二種資金移動業).

beneficiary of the employees' old-age pension

老齢厚生年金の受給権者(ろうれいこうせいねんきんのじゅきゅうけんしゃ)

In Article 9-2, paragraph (5) of the supplementary provisions (附則), a beneficiary of the employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions whose amount is calculated under Article 43, paragraph (1) and Article 9 of the supplementary provisions.

post-effective-date fund early leavers, etc.

施行後基金中途脱退者等(しこうごききんちゅうとだったいしゃとう)

In Articles 54 and 55 of the supplementary provisions (附則) of Act No. 63 of 2013, a person to whom the surviving Pension Fund Association (存続連合会) owes its old-age benefit (存続連合会老齢給付金) under Article 42, paragraph (3) or Article 43, paragraph (3) of those supplementary provisions; on joining a surviving employees' pension fund (存続厚生年金基金), such a person may, where the rules of both bodies allow it, ask the Association to move the reserve for that benefit to the fund, unless they are already entitled to the benefit.

farmland in an urbanization promotion area subject to adjustment

調整対象市街化区域農地(ちょうせいたいしょうしがいかくいきのうち)

Farmland in an urbanization promotion area (市街化区域農地) to which Article 19-4 of the supplementary provisions (附則) applies, capping the rise in its fixed assets tax (固定資産税) for fiscal 2024 to 2026; for such land the tax base and the land value are the amounts that Article sets.

Amended Equal Employment Opportunity Act

改正後男女雇用機会均等法(かいせいごだんじょこようきかいきんとうほう)

In Articles 3 and 5 of the supplementary provisions (附則) of Act No. 63 of 2025, the Act on Equal Opportunity and Treatment between Men and Women in Employment as amended by Article 3 of Act No. 63 of 2025, leaving aside the amendments that Article 1, item (i) of those provisions brings into effect on the day the Act was promulgated (公布).

mid- to long-term resident holding a registration certificate

登録証明書所持中長期在留者(とうろくしょうめいしょしょじちゅうちょうきざいりゅうしゃ)

A mid- to long-term resident (中長期在留者) who holds an alien registration certificate (登録証明書) during a period set in Article 15, paragraph (2) of the supplementary provisions (附則) of the amending Act (改正法); for such a person, the documents listed that call for a residence card call instead for the alien registration certificate under the former Alien Registration Act.

2004 National Pension Amendment Act

平成十六年国民年金等改正法(へいせいじゅうろくねんこくみんねんきんとうかいせいほう)

Short name, in the supplementary provisions (附則) of Act No. 62 of 2012, for Act No. 104 of 2004, the 2004 Act partially amending the National Pension Act and other Acts.

2004 National Pension Amendment Act

平成十六年国民年金等改正法(へいせいじゅうろくねんこくみんねんきんとうかいせいほう)

Short name, in the supplementary provisions (附則) of Act No. 62 of 2012, for Act No. 104 of 2004, the 2004 Act partially amending the National Pension Act and other Acts.

Partial Effective Date of the 2013 Amendment Act

平成二十五年改正法一部施行日(へいせいにじゅうごねんかいせいほういちぶしこうび)

The date the provisions listed in Article 1, item (ii) of the supplementary provisions (附則) of Act No. 63 of 2013 come into effect, a date set by Cabinet Order (政令) within one month of that Act's promulgation (公布, its official publication).

special tax credit amount for individual municipal inhabitant tax by ordinary collection

普通徴収の個人の市町村民税に係る特別税額控除額(ふつうちょうしゅうのこじんのしちょうそんみんぜいにかかるとくべつぜいがくこうじょがく)

In Article 5-9, paragraph 1 of the supplementary provisions (附則), for fiscal 2024, the amount by which a taxpayer's individual municipal inhabitant tax collected by ordinary collection (普通徴収) falls short of what it would be without the fiscal 2024 special tax credit in Article 5-8, paragraphs 4 and 5 of the supplementary provisions (附則).

advance lump-sum payment benefit

前払一時金給付(まえばらいいちじきんきゅうふ)

In Article 64 of the supplementary provisions (附則), any of the advance lump-sum payments (前払一時金) of the disability compensation pension (障害補償年金), the compensation pension for surviving family (遺族補償年金), the disability pension for multiple-job workers (複数事業労働者障害年金), the pension for surviving family of multiple-job workers (複数事業労働者遺族年金), the disability pension (障害年金) and the pension for surviving family (遺族年金).