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検索(けんさく)

Searched the Japanese text of the laws as today. Type English to search the English translations instead.

Terms

the Effective Date

施行日(しこうび)

The date Act No. 9 of 1980, the amending Act these supplementary provisions (附則) belong to, comes into effect.

the New Corporation Tax Act

新法人税法(しんほうじんぜいほう)

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as amended by Article 3 of that Act, counting only the amendments listed in Article 1, item (v)(b) of those supplementary provisions.

New Securities and Exchange Act

新証券取引法(しんしょうけんとりひきほう)

the Former Corporation Tax Act

旧法人税法(きゅうほうじんぜいほう)

This Act as it stood before Article 3 of Act No. 8 of 2020 amended it.

the Former Act

旧法(きゅうほう)

the New Regulation

新規則(しんきそく)

Former Order

旧令(きゅうれい)

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.

the Effective Date

施行日(しこうび)

The date Act No. 68 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.

the Effective Date

施行日(しこうび)

The date Act No. 44 of 2017, the amending Act these supplementary provisions (附則) belong to, comes into effect.

the Former Act

旧法(きゅうほう)

This Act as it stood before Article 1 of Act No. 9 of 2003 amended it.

voluntary dissolution fund

自主解散型基金(じしゅかいさんがたききん)

In the supplementary provisions (附則) of Act No. 63 of 2013, a surviving employees' pension fund (存続厚生年金基金) that intends to dissolve for a reason in Article 145, paragraph (1), item (i) or (ii) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 5, paragraph (1) of those supplementary provisions, and whose reserve for pension benefits, etc. (年金給付等積立金), with any amount paid in advance under Article 10, paragraph (1), is expected to fall short of its liability reserve equivalent (責任準備金相当額) on the day it intends to dissolve.

the Effective Date

施行日(しこうび)

The date Act No. 83 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.

the New Income Tax Act

新所得税法(しんしょとくぜいほう)

the Effective Date

施行日(しこうび)

The date Act No. 34 of 1985, the amending Act these supplementary provisions (附則) belong to, comes into effect.

2019 New Local Tax Act

元年新地方税法(がんねんしんちほうぜいほう)

This Act as amended by Article 2 of Act No. 69 of 2012.

the New Act

新法(しんぽう)

This Act as amended by Act No. 73 of 1991.

the New Act

新法(しんぽう)

application date

適用日(てきようび)

In the supplementary provisions (附則) of Act No. 109 of 1994, 1 April 1997, the date from which the Consumption Tax Act as amended by Article 3 of that Act applies to transactions made in Japan and to foreign goods taken out of bonded areas.

2023 Effective Date

五年施行日(ごねんしこうび)

1 October 2023, the date set in Article 1, item (ix) of the supplementary provisions (附則) of Act No. 15 of 2016 on which the provisions that item lists come into effect, chiefly Article 5 of that Act apart from the parts it excepts.

the New Act

新法(しんぽう)