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Terms

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.

company subject to the special rule

特例適用会社(とくれいてきようがいしゃ)

In this Act's supplementary provisions (附則), a securities company (証券会社) about which the investor protection fund (投資者保護基金) received, by 31 March 2001, a notice under Article 79-53, paragraph (1) or paragraphs (3) to (5).

registration, etc.

登録等(とうろくとう)

In Article 44, paragraph (3) of the supplementary provisions (附則) of Act No. 15 of 2016, the registration, publication, refusal of registration, cancellation of registration, notification and change of registration of Article 57-2, paragraphs (3) to (7) and (9) of the Consumption Tax Act as amended by that Act. The paragraph lets the tax office director (税務署長) make them ahead of 1 October 2023 (五年施行日), in the manner of those paragraphs, and treats those so made as made on that date, or on the registration date where it is later.

return due date, etc.

申告期限等(しんこくきげんとう)

In Article 57, paragraph (2) of the supplementary provisions (附則) of Act No. 16 of 2012, the deadline for filing the return referred to in Article 34, paragraph (1) — or, where an application for deferred payment (延納) or payment in kind (物納) was rejected or withdrawn, or permission for it revoked, the day the rejection or revocation was issued in writing or the application withdrawn — or the due date of an installment payment (分納税額).

date two years have passed

二年経過日(にねんけいかび)

The day before the second anniversary of the start of a corporation's business year, which transitional provisions on reserves (準備金) in the supplementary provisions (附則) of Acts No. 15 of 2002, No. 21 of 2005, No. 13 of 2009 and No. 114 of 2011 use to fix the business year that closes a period where the business year containing that day is a consolidated business year.

grounds for revocation of a license that allows relicensing

再免許が与えられる免許の取消事由(さいめんきょがあたえられるめんきょのとりけしじゆう)

In Article 3 of the supplementary provisions (附則) of Act No. 87 of 2001, which amended this Act and other laws, a ground for revoking a license under which each law as that Act amended it allows a new license to be granted; a person whose license was revoked on a corresponding ground under the laws as they stood before is treated as revoked on such a ground, so that the amended laws' rules on a new license apply to them.

ground of revocation for which a new license may be granted

再免許が与えられる免許の取消事由(さいめんきょがあたえられるめんきょのとりけしじゆう)

In Article 3 of the supplementary provisions (附則) of Act No. 87 of 2001, which amended this Act and other laws, a ground for revoking a license under which each law as that Act amended it allows a new license to be granted; a person whose license was revoked on a corresponding ground under the laws as they stood before is treated as revoked on such a ground, so that the amended laws' rules on a new license apply to them.