Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
The Corporation Tax Act as it stood before Article 3 of the 2020 amending law (Act No. 8 of 2020) amended it — the version that still contained the consolidated tax rules — which stays in force for corporation tax for periods that began before 1 April 2022.
二十八年新法
The Local Tax Act as amended by the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2016.
In Article 10 of the supplementary provisions (附則) of Act No. 104 of 2004, April 2014; for people with premium exemption periods before it, the old-age basic pension (老齢基礎年金) counts exemption months before it (other than those from April 2009 to March 2014) at the fractions that article sets.
The date Act No. 48 of 2022, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The Local Tax Act as it stood before the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020, which come into effect on 1 April 2022, amended it.
This Act as amended by Act No. 32 of 2015.
新児童手当法
This Act as amended by Article 2 of Act No. 24 of 2012.
This Act as amended by Article 17 of Act No. 114 of 2011.
In the supplementary provisions (附則) of Act No. 83 of 2014, the Long-Term Care Insurance Act (this Act) as amended by Article 5 of that Act, counting only the amendments listed in Article 1, item (iii) of those supplementary provisions, which came into effect on 1 April 2015.
The Act as it stood before the amendment these supplementary provisions deal with.
The Immigration Control and Refugee Recognition Act as amended by Article 2 of Act No. 79 of 2009, the amending law these supplementary provisions (附則) belong to.
Short name, in the supplementary provisions (附則) of an amending law, for this Act as that law amended it: by Article 1 of Act No. 44 of 2004, by Article 2 of Act No. 74 of 2008, by Act No. 59 of 2012, or by Article 1 of Act No. 72 of 2021 (without the amendments listed in Article 1 of that Act's supplementary provisions).
In the supplementary provisions (附則) of Acts No. 13 of 1981 and No. 11 of 1983, this Act as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984).
This Act as amended by Act No. 54 of 1991.
This Act as amended by Article 3 of Act No. 102 of 2002.
This Act as it stood before Article 1 of Act No. 65 of 2008 amended it.
In the supplementary provisions (附則) of Act No. 13 of 2025, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iii)(b) of those provisions), which applies to corporation tax on the international minimum tax amount (国際最低課税額), the international minimum tax residual amount (国際最低課税残余額) and the domestic minimum tax amount (国内最低課税額) for target accounting years (対象会計年度) beginning on or after 1 April 2026.
The date Act No. 84 of 2006, the amending Act these supplementary provisions (附則) belong to, comes into effect.
製造たばこ
Manufactured tobacco (製造たばこ) as defined in Article 74, paragraph 1, item 1 of the Local Tax Act as amended by Article 1 of Act No. 3 of 2018.
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.