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Terms

former securities

旧有価証券(きゅうゆうかしょうけん)

In the supplementary provisions (附則) of Act No. 65 of 2006, the securities listed in Article 2, paragraph (1) of this Act as it stood before Article 3 of that Act amended it, and the rights listed in paragraph (2) of that Article that it deemed securities.

the Effective Date

施行日(しこうび)

The date Act No. 90 of 2014, the amending Act these supplementary provisions (附則) belong to, comes into effect.

This Act as Amended by Act No. 60 of 2024

育成就労法(いくせいしゅうろうほう)

Short name, in the supplementary provisions (附則) of Act No. 60 of 2024, for the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) as Article 2 of Act No. 60 of 2024 amends it, under its new title covering employment for skill development (育成就労) and skill development employees (育成就労外国人).

Former Act on Special Measures Concerning Taxation Kept in Force

旧効力措置法(きゅうこうりょくそちほう)

Item 5 Effective Date

五号施行日(ごごうしこうび)

1 April 2022, the date the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020 come into effect.

the New Act

新法(しんぽう)

This Act as amended by Act No. 77 of 2009.

the New Act

新法(しんぽう)

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).

New Act

新法(しんぽう)

New Inheritance Tax Act

新相続税法(しんそうぞくぜいほう)

New Act

新法(しんぽう)

In the supplementary provisions (附則) of Act No. 123 of 2004, the Real Property Registration Act in the revised form that Act gave it, which is this Act.

the Effective Date

施行日(しこうび)

The date Act No. 79 of 2002, the amending Act these supplementary provisions (附則) belong to, comes into effect.

Corporation Tax Act Before the October Changes

十月旧法人税法(じゅうがつきゅうほうじんぜいほう)

In Articles 10 to 134 of the supplementary provisions (附則) of Act No. 6 of 2010, this Act as it stood before Article 2 of that Act amended it in its rules on corporate reorganizations and related matters, which keeps governing such transactions made, and dissolutions taking place, before 1 October 2010.

New Commodity Derivatives Transaction Act

新商品先物取引法(しんしょうひんさきものとりひきほう)

In Article 4 of the supplementary provisions (附則) of Act No. 86 of 2012, the Commodity Derivatives Transaction Act (Act No. 239 of 1950) as amended by Article 4 of that Act.

tobacco retailer

小売販売業者(こうりはんばいぎょうしゃ)

A retailer (小売販売業者) as defined in Article 74, paragraph 1, item 4 of the Local Tax Act as amended by Act No. 3 of 2018.

the Effective Date

施行日(しこうび)

The date Act No. 77 of 2005, the amending Act these supplementary provisions (附則) belong to, comes into effect.

salary or other wage

給与等(きゅうよとう)

Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.

Revised National Health Insurance Act

新国保法(しんこくほほう)

the New Labor Standards Act

新労働基準法(しんろうどうきじゅんほう)

This Act as amended by Act No. 79 of 1993.

2012 Pension Unification Act

平成二十四年一元化法(へいせいにじゅうよねんいちげんかほう)

Short name for Act No. 63 of 2012, the 2012 Act amending the Employees' Pension Insurance Act and other Acts to unify the employees' pension systems (被用者年金制度).

deemed registered type-I financial instruments business operator

みなし登録第一種業者(みなしとうろくだいいっしゅぎょうしゃ)

In the supplementary provisions (附則) of Act No. 65 of 2006, a person that was registered under Article 28 of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and that Article 18, paragraph (1) of those supplementary provisions therefore treats as registered under Article 29 of this Act as Act No. 65 of 2006 amended it as a financial instruments business operator (金融商品取引業者) for the businesses that paragraph lists.