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Terms

business year of sale

販売事業年度(はんばいじぎょうねんど)

In Article 9(4) of the supplementary provisions (附則) of Act No. 24 of 1998, the business year in which the corporation made an installment sale, etc. covered by the transitional measures (経過措置対象割賦販売等).

applicable taxable period

適用課税期間(てきようかぜいきかん)

In Article 22, paragraphs (5) and (6) of the supplementary provisions (附則) of Act No. 13 of 2025, each taxable period that includes the last day of a year or business year from the non-application base year, etc. (不適用基準事業年度等) or expiry base year, etc. (満了基準事業年度等) onward, in which a business may treat part of an old-rule lease transfer (旧リース譲渡) as a transfer it made.

item (iii) effective date

第三号施行日(だいさんごうしこうび)

The date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 72 of 2021 come into effect — a date a Cabinet Order (政令) sets, within two years from the day that Act was promulgated (公布).

tax payment grace period deadline

納税猶予期限(のうぜいゆうよきげん)

In Article 19 of the supplementary provisions (附則) of Act No. 16 of 1991, the deadline of the grace period for inheritance tax on farmland under Article 70-6, paragraph (1) of this Act as it stood before that Act (旧法), which those provisions keep in effect for an agricultural heir (農業相続人); a lender's consent to certify each year's rent up to that deadline is one of the conditions for rental housing built on the farmland.

item (ii) effective date

第二号施行日(だいにごうしこうび)

The date the provisions listed in Article 1, item (ii) of the supplementary provisions of the amending law in question came into force.

item (ii) effective date

第二号施行日(だいにごうしこうび)

In Article 4 of the supplementary provisions (附則) of Act No. 90 of 2007, the date the provisions listed in Article 1, item (ii) of those supplementary provisions, among them amendments to this Act's rules on refusing, revoking and suspending licenses, come into effect: a date set by Cabinet Order (政令) within two years of the Act's promulgation.

Securities Investment Advisory Business Act

投資顧問業法(とうしこもんぎょうほう)

Short name, in Article 1 of the supplementary provisions (附則) of Act No. 97 of 2004, for the law regulating securities investment advisory business (有価証券に係る投資顧問業の規制等に関する法律), Article 29-3 of which Article 6 of that Act amended.

related exchange, etc.

関連取引所等(かんれんとりひきじょとう)

In Article 124 of the supplementary provisions (附則) of Act No. 65 of 2006, a deemed-licensed exchange (みなし免許取引所: one holding, when that Act came into effect, the licence under Article 80, paragraph (1) of this Act as it stood before Act No. 65 of 2006, and so deemed licensed under this Act) that is a subsidiary company of another deemed-licensed exchange, holding the majority of its shareholders' voting rights, or a deemed-authorized exchange holding company (みなし認可取引所持株会社: one deemed to hold the authorization under Article 106-10 of this Act because it held it under that earlier Act), counted only where it is one of the persons listed in Article 110, paragraph (2), items (i) to (iii) or (v) of this Act as it stood before Act No. 65 of 2006.

item (vi) Effective Date

第六号施行日(だいろくごうしこうび)

1 April 2025, the date the provisions listed in Article 1, item (vi) of the supplementary provisions (附則) of Act No. 14 of 2020 come into effect.

New Employment Insurance Act

新雇用保険法(しんこようほけんほう)

This Act as amended by Article 1 of Act No. 26 of 2024, leaving out the amendments listed in items (i) and (ii) of Article 1 of that Act's supplementary provisions (附則).

item (iv) Effective Date

第四号施行日(だいよんごうしこうび)

The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 66 of 2021 — among them that Act's amendments to Article 67, paragraph (1) and Article 93 of the Act on Assurance of Medical Care for Elderly People — come into effect, a date a Cabinet Order (政令) sets between 1 October 2022 and 1 March 2023.

item (i) Effective Date

第一号施行日(だいいちごうしこうび)

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 31 of 2023, 19 May 2023, the day that Act was promulgated (公布, its official publication), on which the provisions listed in Article 1, item (i) of those supplementary provisions came into effect.

Immigration Control Act Amendment Act

入管法等改正法(にゅうかんほうとうかいせいほう)

In the supplementary provisions (附則) of Cabinet Order No. 38 of 2019, short name for the 2018 Act partially amending the Immigration Control and Refugee Recognition Act and the Act for Establishment of the Ministry of Justice (Act No. 102 of 2018).

period of validity of designation

指定の有効期間(していのゆうこうきかん)

In Article 115 of the supplementary provisions (附則), the three-year period after which a designation as a specified regional medical care provider (特定地域医療提供機関) under Article 113, paragraph (1) of those provisions (and, as Articles 118 to 120 apply it, the other designations made there) lapses unless renewed; where an application for renewal is not decided by the end of it, the old designation stays in force until it is.

item (ii) Former Medical Care Act

第二号旧医療法(だいにごうきゅういりょうほう)

In Article 8 of the supplementary provisions (附則) of Act No. 83 of 2014, the Medical Care Act as it stood before the provisions of Article 3 of that Act listed in Article 1, item (ii) of those supplementary provisions amended it on 1 October 2014.

total substitute portion

代行部分の総額(だいこうぶぶんのそうがく)

For the employees' old-age pension (老齢厚生年金) of a person who was a member of an employees' pension fund (厚生年金基金), that pension worked out as though Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013 did not apply, less the pension as actually worked out.

1996 Amendment Act

平成八年改正法(へいせいはちねんかいせいほう)

Short name for the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996).

Pension Function Strengthening Act

年金機能強化法(ねんきんきのうきょうかほう)

In Article 145 of the supplementary provisions (附則) of Act No. 63 of 2013, short name for the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012).

special medical allowances, etc.

医療特別手当等(いりょうとくべつてあてとう)

In Article 15 of the supplementary provisions (附則) of Act No. 86 of 1989, the special medical allowance, special allowance, microcephaly allowance, health management allowance and health care allowance for atomic bomb survivors under the 1968 Act on special measures for atomic bomb survivors (Act No. 53 of 1968).

withdrawal of an action, etc.

訴えの取下げ等(うったえのとりさげとう)

In Article 17 of the original supplementary provisions (附則) of this Code (Act No. 109 of 1996), the withdrawal of an action, or the withdrawal of an objection to a final judgment in an action on bills or notes (手形訴訟) or an action on checks (小切手訴訟).