Search

三十年均等取崩金額（さんじゅうねんきんとうとりくずしきんがく）

The amount of a corporation's reserve for decommissioning of nuclear power generation facilities (原子力発電施設解体準備金) for a transitional nuclear power facility, multiplied by the number of months in each business year and divided by 360, which the supplementary provisions (附則) of Act No. 3 of 2023 add to the corporation's gross profit for each business year ending on or after the reference date.

民事訴訟法等改正法（みんじそしょうほうとうかいせいほう）

Short name, in Article 3 of the supplementary provisions (附則) of Act No. 30 of 2023, for the Act Partially Amending the Code of Civil Procedure (Act No. 48 of 2022).

みなし登録仲介業者（みなしとうろくちゅうかいぎょうしゃ）

In the supplementary provisions (附則) of Act No. 65 of 2006, a person that was registered under Article 66-2 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 70 of those supplementary provisions therefore treats as registered under Article 66 of this Act as Act No. 65 of 2006 amended it.

第三号新雇用保険法（だいさんごうしんこようほけんほう）

This Act as amended by Article 2 of Act No. 26 of 2024, counting only the amendments listed in Article 1, item (iii) of that Act's supplementary provisions (附則), which come into effect on 1 October 2025.

都道府県概算納付金額（とどうふけんがいさんのうふきんがく）

In Article 55, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2015, a prefecture's estimated levy (概算納付金) for fiscal 2018 or 2019, which, adjusted by the difference between the estimated and final levies of the municipalities in the prefecture two years before and the adjustment amount (調整金額) on it, gives the prefecture's levy for that year.

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, in the supplementary provisions (附則) of Act No. 40 of 2020, for the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the 2012 Act to unify the employees' pension systems (被用者年金制度).

改正前の法律第百五号（かいせいまえのほうりつだいひゃくごごう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act Partially Amending the Mariners Insurance Act (Act No. 105 of 1965) as it stood before Article 107 of those supplementary provisions amended it; under Article 86, its provisions on who qualifies for a special old-age pension (特例老齢年金) stay in force for people born on or before 1 April 1926 and for certain people already entitled to an old-age or retirement pension the day before Act No. 34 of 1985 came into effect.

調整前特例支給停止額（ちょうせいまえとくれいしきゅうていしがく）

In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, for a beneficiary of an employees' old-age pension (老齢厚生年金) covered by Article 15, paragraph (1), the amount equal to the part of the pension that would be suspended if Article 11, paragraph (1) of the supplementary provisions of the Employees' Pension Insurance Act as it stood when Act No. 63 of 2012 was made, and the other provisions a Cabinet Order (政令) names, applied.

旧適用法人船員組合員（きゅうてきようほうじんせんいんくみあいいん）

In Article 8, paragraph (8) of the supplementary provisions (附則) of Act No. 34 of 1985, a new mariner member as provided in Article 5, paragraph (3) of the supplementary provisions of the 1996 Amendment Act (平成八年改正法), whose time as such is treated under Article 5, paragraph (1) of those supplementary provisions as time insured under Employees' Pension Insurance (厚生年金保険).

改修工事対象住宅用地（かいしゅうこうじたいしょうじゅうたくようち）

In Article 11-4 of the supplementary provisions (附則), land on which a house subject to renovation work (改修工事対象住宅) stands, acquired by a real estate broker (宅地建物取引業者) together with that house, whose real estate acquisition tax (不動産取得税) that Article deals with.

令和四年旧効力措置法（れいわよねんきゅうこうりょくそちほう）

In Article 119, paragraphs (7) and (8) of the supplementary provisions (附則) of Act No. 8 of 2020, this Act as it stood before Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) amended it, as Article 44 of the supplementary provisions of Act No. 4 of 2022 keeps it in force.

第六号新国民健康保険法（だいろくごうしんこくみんけんこうほけんほう）

In the supplementary provisions (附則) of Act No. 31 of 2026, the National Health Insurance Act as amended by Article 6 of that Act, which comes into effect on the date set in Article 1, item (vi) of those supplementary provisions: a date a Cabinet Order (政令) sets within two years of that Act's promulgation (公布, its official publication) on 5 June 2026.

刑法等一部改正法施行日（けいほうとういちぶかいせいほうしこうび）

The day the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022) comes into effect.

国家公務員遺族共済年金（こっかこうむいんいぞくきょうさいねんきん）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the survivors' mutual aid pension (遺族共済年金) paid under Article 41(1) of those supplementary provisions, which that Article writes into this Act's Table 1 (別表第一) beside the survivors' employees' pension (遺族厚生年金).

地方公務員遺族共済年金（ちほうこうむいんいぞくきょうさいねんきん）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the survivors' mutual aid pension (遺族共済年金) paid under Article 65(1) of those supplementary provisions, which that Article writes into this Act's Table 1 (別表第一) beside the survivors' employees' pension (遺族厚生年金).

平成二十七年度の宅地等（へいせいにじゅうしちねんどのたくちとう）

Building land, etc. (宅地等) 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. 2 of 2015 that, on the fiscal 2015 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.

平成二十九年度の宅地等（へいせいにじゅうきゅうねんどのたくちとう）

Building land, etc. (宅地等) 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. 2 of 2015 that, on the fiscal 2017 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.

平成二十八年度の宅地等（へいせいにじゅうはちねんどのたくちとう）

Building land, etc. (宅地等) 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. 2 of 2015 that, on the fiscal 2016 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.

扶養控除額の特例適用者（ふようこうじょがくのとくれいてきようしゃ）

In paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 1974, a person who, for income tax for 1974, takes the deduction of 225,000 yen under Article 84, paragraph (1) of the Income Tax Act (deduction for dependents) as read under Article 3, paragraph (2) of the supplementary provisions of the 1974 Act partially amending the Income Tax Act and the law on tax relief for disaster victims (Act No. 15 of 1974).

連結事業年度前開始法人（れんけつじぎょうねんどまえかいしほうじん）

In Articles 3(3) and 5(1) of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), another domestic corporation, other than a corporation subject to fair valuation (時価評価法人), whose business year that includes the last day of the first consolidated business year (連結事業年度) began before that consolidated business year began.