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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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This Act as it stood before Article 1 of Act No. 60 of 2016 amended it.
基金
In the supplementary provisions (附則) of Act No. 107 of 1998, an investor protection fund (投資者保護基金) as provided for in Article 79-21 of this Act as that Act amended it.
The date Act No. 32 of 1976, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Act No. 77 of 1984.
四年新法
The Local Tax Act as amended by 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.
This Act as it stood before Act No. 44 of 2017 amended it.
This Act as amended by Act No. 16 of 1992.
This Act as amended by Act No. 33 of 2023.
The date Act No. 31 of 2003, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Act No. 90 of 2014.
This Act as it stood before Act No. 90 of 2014 amended it.
The date the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 7 of 2025 come into effect: a date a Cabinet Order (政令) sets within seven months of the Act's promulgation (公布).
1 October 2019, the date set in Article 1, item (ii) of the supplementary provisions (附則) of Act No. 68 of 2012 on which Article 3 of that Act and Articles 15 to 16-3 of those supplementary provisions come into effect.
In Articles 2 to 4 of the supplementary provisions (附則) of Act No. 79 of 2023, the date the provisions listed in Article 1, item (iii) of those supplementary provisions come into effect: 1 April 2024.
In Articles 10 to 26 of the supplementary provisions (附則) of Act No. 6 of 2010, this Act as amended by Article 2 of that Act in its amendments on corporate reorganizations and related matters, which apply to mergers, company splits, contributions in kind, distributions in kind, share exchanges and share transfers made on or after 1 October 2010, among other things.
This Act as it stood before Article 1 of Act No. 72 of 2021 amended it.
平成二十六年旧令
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for 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, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system, amended it.
控除対象課税仕入れ
In Articles 52 and 53 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable purchase (課税仕入れ) made in Japan by a business operator not exempt from consumption tax that does not qualify for the deduction of Article 30, paragraph (1) but would have under Article 30 as it stood before the amendments that took effect on 1 October 2023 (五年改正規定). For taxable periods beginning on or after 1 October 2026, the part above 100 million yen of such purchases from one supplier in a year or business year is left out (Act No. 12 of 2026, supplementary provisions, Article 90, paragraph (3)). A share of the tax on it is treated as deductible: 80% for purchases up to 30 September 2026 (Article 52), then 70%, 50% and 30% until 30 September 2031 (Article 53).
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before 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) amended it.
The date Act No. 24 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.