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item (iv) Pre-amendment Long-Term Care Insurance Act

第四号旧介護保険法(だいよんごうきゅうかいごほけんほう)

In the supplementary provisions (附則) of Act No. 83 of 2014, the Long-Term Care Insurance Act (this Act) as it stood before Article 5 of that Act amended it, counting only the amendments listed in Article 1, item (iv) of those supplementary provisions, which came into effect on 1 August 2015.

item (vii) Pre-amendment Long-Term Care Insurance Act

第七号旧介護保険法(だいしちごうきゅうかいごほけんほう)

In Articles 23 and 24 of the supplementary provisions (附則) of Act No. 83 of 2014, the Long-Term Care Insurance Act (this Act) as it stood before Article 6 of that Act amended it, counting only the amendments listed in Article 1, item (vii) of those supplementary provisions, which came into effect on 1 April 2018.

1973 Industrial Accident Insurance Amendment Act

昭和四十八年改正法(しょうわよんじゅうはちねんかいせいほう)

In the supplementary provisions (附則) of Act No. 32 of 1976, the Act Partially Amending the Industrial Accident Compensation Insurance Act (Act No. 85 of 1973) as it stood before Article 11 of the supplementary provisions of Act No. 104 of 1980 amended it.

total amount of the employees' old-age pension

老齢厚生年金の総額(ろうれいこうせいねんきんのそうがく)

In Article 13, paragraphs (3) and (4) of the supplementary provisions (附則), the amount of an employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions calculated as if Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013, kept in force by Article 86, paragraph (1) of that Act's supplementary provisions (including as Articles 9-2 and 9-3 of the supplementary provisions apply it), did not apply.

day on which the person is an insured, etc.

被保険者等である日(ひほけんしゃとうであるひ)

In Article 24, paragraphs (3) and (4) of the supplementary provisions (附則) of Act No. 95 of 1994, a day on which the beneficiary of an employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions of the Employees' Pension Insurance Act as it stood when Act No. 95 of 1994 was made, covered by Article 21, is an insured — a day on which the person is an insured (被保険者である日) — or is a member of the Diet or of a local assembly who has held that seat without a break since a day in an earlier month.

special amount equivalent to a payment suspension

特例支給停止相当額(とくれいしきゅうていしそうとうがく)

In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the pre-adjustment special suspended amount (調整前特例支給停止額) — the part that would be suspended if Article 11, paragraph (1) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as read under paragraph (1), and other provisions a Cabinet Order (政令) names, applied — plus one-tenth of what is left of the total of the amount equivalent to total monthly remuneration (総報酬月額相当額) and the base monthly amount (基本月額) once that amount is taken off; where half of that total's excess over the amount of the adjustment for the suspension of payment exceeds it, the suspension is worked out from it, or from the specified amount equivalent to a payment suspension (特定支給停止相当額) where that is also exceeded and is lower.

old-old aid, etc.

後期高齢者支援金等(こうきこうれいしゃしえんきんとう)

The support payment for persons in the late stage of old age (後期高齢者支援金), the related administrative expense contribution (後期高齢者関係事務費拠出金) and the administrative expense contribution related to childbirth and childcare (出産育児関係事務費拠出金) under the Act on Assurance of Medical Care for Elderly People.

fiscal 2020 building land, etc.

令和二年度の宅地等(れいわにねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2020, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018, that on the fiscal 2020 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2019 building land, etc.

令和元年度の宅地等(れいわがんねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2019, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018, that on the fiscal 2019 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2021 building land, etc.

令和三年度の宅地等(れいわさんねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2021, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2021 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2023 building land, etc.

令和五年度の宅地等(れいわごねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2023, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2023 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2022 building land, etc.

令和四年度の宅地等(れいわよんねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2022, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2022 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2025 building land, etc.

令和七年度の宅地等(れいわしちねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2025, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2025 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2026 building land, etc.

令和八年度の宅地等(れいわはちねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2026, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2026 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

fiscal 2024 building land, etc.

令和六年度の宅地等(れいわろくねんどのたくちとう)

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2024, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2024 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

1980 Amendment Act

昭和五十五年改正法(しょうわごじゅうごねんかいせいほう)

Short name for the 1980 Act partially amending the Income Tax Act (Act No. 8 of 1980).

ordinary passport for a single journey

一往復用の一般旅券(いちおうふくようのいっぱんりょけん)

Among the passports and travel documents carried over from before Act No. 23 of 1989 amended this Act (the former passports, etc., 旧旅券等), an ordinary passport (一般旅券) that is not valid for multiple journeys, that is, one issued for a single journey.

New 2018 Amendment Act

新平成三十年改正法(しんへいせいさんじゅうねんかいせいほう)

The Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) as later amended — in Article 106 of the supplementary provisions (附則) of Act No. 6 of 2019, as amended by Article 105 of those supplementary provisions, and in Article 138 of the supplementary provisions of Act No. 8 of 2020, as amended by Article 30 of that Act.

case of revocation of approval

承認の取消しの場合(しょうにんのとりけしのばあい)

In Article 20, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the case where a domestic corporation's approval to pay corporation tax as a consolidated group (連結納税) under Article 4-2 of the Corporation Tax Act as it stood before that Act was treated as cancelled under Article 4-5, paragraph (2) of that wording, including where it was so cancelled under the former rules kept by Article 16, paragraph (2) of those supplementary provisions.

amount reversed in equal parts over fifteen years

十五年均等取崩金額(じゅうごねんきんとうとりくずしきんがく)

For a corporation holding a reserve for reprocessing of spent nuclear fuel (使用済核燃料再処理準備金) under Article 57-3, paragraph (1), item (ii) of this Act as it stood before Act No. 21 of 2005, the reserve multiplied by the number of months in each business year within the fifteen years from the start of the business year containing the date set in Article 1, item (xxv) of that Act's supplementary provisions (附則), divided by 180.