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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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The date Act No. 51 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 65 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 31 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 31 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 64 of 1981, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Acquiring an asset, or manufacturing or constructing one.
This Act as amended by Article 1 of Act No. 71 of 2018.
In the supplementary provisions (附則) of Act No. 66 of 1995, a permit (許可) under Article 2, paragraph (1) or Article 3 of the Secondhand Goods Business Act as it stood before that Act amended it, from the Prefectural Public Safety Commission (都道府県公安委員会) with jurisdiction over the area where the place of business (営業所) or market for the business is.
物価指数
The national consumer price index (全国消費者物価指数) compiled by the Ministry of Internal Affairs and Communications (総務省), as an average for the year.
In Articles 86 and 100 of the supplementary provisions (附則) of Act No. 5 of 2013, the Act on Special Measures Concerning Taxation as it stood before the amendments listed in Article 1, item (v)(c) of those supplementary provisions, which came into effect on 1 January 2015.
In the supplementary provisions (附則) of Act No. 83 of 2006, the health insurance administered by the government (政府が管掌する健康保険) under Article 5, paragraph (2) of this Act as it stood before Article 4 of that Act amended it.
In Article 23 of the supplementary provisions (附則) of Act No. 95 of 1994, the additional amount of pension under Article 44, paragraph (1) of this Act as amended by that Act, as Article 18, paragraph (3) of those supplementary provisions applies it to the old-age pension in question.
In Articles 44 to 51-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the day on which a business was registered as a qualified invoice issuer (適格請求書発行事業者) under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by that Act.
青色申告書
In the supplementary provisions (附則) of Act No. 8 of 2020, a blue return as defined in Article 2, paragraph (2), item (xxix) of this Act as amended by that Act with effect from 2022 (四年新措置法), which adopts Article 2, item (xxxvi) of the Corporation Tax Act: a return listed in items (xxx) to (xxxiii) of Article 2 of that Act that a corporation files on the blue form under Article 121 of that Act (including as applied by Article 146, paragraph (1)), or an amended return for one.
住民票コード
The resident record code: a number, symbol or other code, of a form set by Ministry of Internal Affairs and Communications Order (総務省令), entered on each person's certificate of residence (住民票) under Article 7, item (xiii).
第六号施行日
The date the provisions listed in Article 1, item (vi) of the supplementary provisions (附則) of Act No. 31 of 2026 come into effect — among them its Article 2, which amends this Act — 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.
This Act as it stood before Act No. 79 of 1993 amended it.
合算対象期間
Time in which a person fell within Article 5, paragraph (1), item (i) or (iii) of the supplementary provisions (附則) — people who may choose to be insured: residents of Japan aged 20 to 59 able to receive old-age benefits from Employees' Pension Insurance (厚生年金保険) and similar, or Japanese nationals and others a Cabinet Order (政令) specifies living outside Japan aged 20 to 64 — other than time as a category 2 (第二号被保険者) or category 3 insured person (第三号被保険者), premium-paid time and time aged 60 or over.
In Article 3, paragraph (4) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a permanent establishment (恒久的施設) as Article 2, paragraph (1), item (viii)-4 of this Act defines it as amended by that Act, used for the rules on foreign corporations that had no permanent establishment under the former definition on 31 December 2018 but had one under the new definition.
This Act as amended by Article 1 of Act No. 2 of 2019.