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Terms

transfer, etc. under the transitional measures

経過措置譲渡等(けいかそちじょうととう)

In Article 16, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012, a taxable transfer, etc. of assets (課税資産の譲渡等) to which the transitional measure provisions (経過措置規定) apply: Article 5, paragraphs (1) to (3) and the main clauses of Article 5, paragraphs (4) and (5) of the supplementary provisions (附則) of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them to taxable transfers and specified taxable purchases made on or after 1 October 2019 (一部施行日) under contracts made before that date.

specified book-entry corporate bonds, etc.

特定振替社債等(とくていふりかえしゃさいとう)

In Article 98 of the supplementary provisions (附則) of Act No. 6 of 2010, specified book-entry corporate bonds, etc. as Article 67-17(2) of this Act, as that Act amended it, defines them: book-entry corporate bonds whose interest is not linked to an index relating to the issuer, other than discount bonds.

Foreign Securities Firms Act

外国証券業者法(がいこくしょうけんぎょうしゃほう)

Short name, in Article 1 of the supplementary provisions (附則) of Act No. 97 of 2004, for the law on foreign securities firms (外国証券業者に関する法律), Article 36, paragraph (2) of which Article 2 of that Act amended.

Mental Health and Welfare Act

精神保健福祉法(せいしんほけんふくしほう)

Short name, in the supplementary provisions (附則) of Act No. 104 of 2022, for the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities.

amount deemed to be the daily amount of wages

みなし賃金日額(みなしちんぎんにちがく)

In Article 14 of the supplementary provisions (附則) of Act No. 57 of 1994, the daily amount of wages (賃金日額) that Article 17 (leaving out its paragraph (3)) would give a person who took up stable employment before that Act came into effect and was then aged 60 or over, treating them as a qualified recipient who separated from service on 1 April 1995; it stands in for the daily amount of wages in the rules on the re-employment benefits for the elderly (高年齢再就職給付金).

old individual extended benefits

旧個別延長給付(きゅうこべつえんちょうきゅうふ)

In Article 3 of the supplementary provisions (附則) of Act No. 14 of 2017, payment of the basic allowance (基本手当) under Article 5 of the supplementary provisions of this Act as it stood before Article 1 of that Act amended it, to people who had finished receiving their prescribed duration of benefits (所定給付日数) before that Act came into effect.

former Child Welfare Act applied mutatis mutandis

準用旧児童福祉法(じゅんようきゅうじどうふくしほう)

In row 7-3 of Appended Table 3, row 4-3 of Appended Table 4 and item 8-3 of Appended Table 5, the Child Welfare Act as it stood before Article 1 of the Act Partially Amending the Child Welfare Act, etc. (Act No. 29 of 2025) amended it, as the former special-zone rules on nursery teachers (Article 12-5, paragraph (8) of the law on National Strategic Special Zones (国家戦略特別区域法) before that Act) applied it with changed wording; Article 15, paragraph (1) of that Act's supplementary provisions (附則) keeps parts of it in effect, among them registration under its Article 18-18, paragraph (1), for people who passed the former special-zone nursery teacher exam.

2022 Act Amending the Penal Code and Other Laws

刑法等一部改正法(けいほうとういちぶかいせいほう)

Short name for the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022).

amount equivalent to the transitional addition

経過的加算相当額(けいかてきかさんそうとうがく)

In Article 11-4 of the supplementary provisions (附則) as Article 62, paragraph (2) of the supplementary provisions of Act No. 34 of 1985 reads it, the amount of an employees' old-age pension (老齢厚生年金) under Article 9-2, paragraph (2), item (i) of the supplementary provisions — 1,628 yen times the revision rate (改定率) for each month of insured period, up to 480 months — less the basic pension equivalent portion (基礎年金相当部分の額), the amount under Article 59, paragraph (2), item (ii) of the 1985 Act's supplementary provisions calculated on that pension's insured period.

1985 Amendment Act

昭和六十年改正法(しょうわろくじゅうねんかいせいほう)

Short name for Act No. 34 of 1985, the 1985 Act partially amending the National Pension Act and other Acts.

continuing tobacco retailer

継続小売販売業者(けいぞくこうりはんばいぎょうしゃ)

A person deemed a tobacco retail seller (小売販売業者) under Article 10, paragraph 1 of the supplementary provisions (附則) of the Tobacco Business Act (Act No. 68 of 1984).

Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations

旧効力単体措置法(きゅうこうりょくたんたいそちほう)

In a table of replaced wording in Article 22 of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), this Act as it stood before Article 1 of that Act amended it, as Article 22, paragraph (1) of those supplementary provisions — the transitional rule for the special depreciation or tax credit of a specified small or medium-sized enterprise in Okinawa acquiring business innovation equipment, etc. (経営革新設備等) — keeps it in force.

new ownership ratio of share certificates, etc.

新株券等保有割合(しんかぶけんとうほゆうわりあい)

In Article 5 of the supplementary provisions (附則) of Act No. 32 of 2024, the ownership ratio of share certificates, etc. (株券等保有割合) under Article 27-23, paragraph (4) of this Act as amended by the provisions listed in Article 1, item (iii) of those supplementary provisions, as it stands when those provisions come into effect.

bed conversion support payment, etc.

病床転換支援金等(びょうしょうてんかんしえんきんとう)

The bed conversion support payment (病床転換支援金) and the contribution toward the administrative costs of bed conversion grants (病床転換助成関係事務費拠出金) that the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) collects each fiscal year from insurers — for national health insurance, the prefectures — to pay for its work under Article 11, paragraph (1) of the supplementary provisions (附則): collecting them and paying prefectures bed conversion grants (病床転換助成交付金).

item (ii) New Long-Term Care Insurance Act

第二号新介護保険法(だいにごうしんかいごほけんほう)

In the supplementary provisions (附則) of Act No. 52 of 2017, the Long-Term Care Insurance Act (this Act) as amended by Article 1 of that Act, counting only the amendments listed in Article 1, item (ii) of those supplementary provisions, which came into effect on 1 July 2017.

item (vi) New Mariners Insurance Act

第六号新船員保険法(だいろくごうしんせんいんほけんほう)

In the supplementary provisions (附則) of Act No. 31 of 2026, the Mariners Insurance Act as amended by Article 4 of that Act, which comes into effect on the date set in Article 1, item (vi) of those supplementary provisions: a date a Cabinet Order (政令) sets within two years of that Act's promulgation (公布, its official publication) on 5 June 2026.

1974 Industrial Accident Insurance Amendment Act

昭和四十九年改正法(しょうわよんじゅうきゅうねんかいせいほう)

In the supplementary provisions (附則) of Act No. 32 of 1976, short name for the 1974 Act that partially amended this Act and other Acts (Act No. 115 of 1974), as it stood before Article 28 of those supplementary provisions amended it.

Employees' Pension Insurance Act as Amended by the item (ix) Provisions

第九号改正後厚年法(だいきゅうごうかいせいごこうねんほう)

In the supplementary provisions (附則) of Act No. 74 of 2025, the Employees' Pension Insurance Act as amended by Article 3 of that Act, in the parts listed in Article 1, paragraph (1), item (ix) of those supplementary provisions, among them the amendment to Article 12, item (v).

time-barred inconsistent period

時効消滅不整合期間(じこうしょうめつふせいごうきかん)

An inconsistent period (不整合期間) — premium-paid time as a category 3 insured person (第三号被保険者) later corrected in the records to time as a category 1 insured person (第一号被保険者) — for which the right to collect premiums had already become time-barred when the record was corrected (Article 9-4-2 of the supplementary provisions (附則)).

heat-loss prevention renovation work

熱損失防止改修工事(ねつそんしつぼうしかいしゅうこうじ)

Heat-loss prevention renovation work as defined in Article 15-9, paragraph 9 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 1 of 2022 amended it: renovation work of a kind a Cabinet Order (政令) sets that helps prevent heat loss through outer walls, windows and the like, done from 1 April 2008 to 31 March 2022 in the residential part (特定居住用部分) of a house that had existed since 1 January 2008 or earlier (other than a building in unit ownership, and of a kind a Cabinet Order sets).