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Terms
着手工事
Construction or similar work a person contracts for and begins in 2009 but does not hand over within that year, in the transitional rules of the 2008 amending law (Act No. 23 of 2008).
In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, a person with a disability or other eligible person as Article 4, paragraph (4) of the supplementary provisions of Cabinet Order No. 103 of 2002 uses the term: one who, to keep tax-exempt treatment of savings not yet confirmed, had to apply before 1 January 2006 to the head of the business office of the financial institution (金融機関の営業所等) to be confirmed as such.
対象事業
In Article 8, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), the manufacturing (製造業) named in Article 56-2, paragraph (1) of the Corporation Tax Act as it stood before that Act, which that paragraph keeps in force, as so read, for business years beginning by 31 March 2003.
In Articles 29, 43 and 58 of the supplementary provisions (附則) of Act No. 13 of 2009, the Cropland Act (Act No. 229 of 1952) as it stood before Article 1 of Act No. 57 of 2009 amended it, as Article 7, paragraph (2) of the supplementary provisions of Act No. 57 of 2009 keeps it in use for grassland use rights (草地利用権).
In Article 24 of the supplementary provisions (附則) of Act No. 40 of 2016, the Act partially amending the Income Tax Act and other Acts (所得税法等の一部を改正する法律) that Article 23 of those supplementary provisions amended, as it stood before that amendment.
普通免許
In paragraph (6) of the supplementary provisions (附則) of Act No. 51 of 1972, a standard motor vehicle license (普通自動車免許) applied for under the Road Traffic Act as it stood before the amendments listed in paragraph (1), item (ii) of those provisions.
In Article 42, paragraph (7) of the supplementary provisions (附則) of Act No. 107 of 1998, the business of the incorporated foundation for compensating deposited securities (財団法人寄託証券補償基金), set up on 1 August 1969, that the investor protection fund authorized to take it over (認可基金) succeeded to under paragraph (4) of that Article and may carry on notwithstanding Article 79-49 of this Act as that Act amended it.
特定期間
The period from 31 March 2009 to 31 March 2027: persons separated from service for specific reasons (特定理由離職者) of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies whose separation falls in it are treated as specific qualified recipients (特定受給資格者) for the basic allowance under Article 4 of the supplementary provisions (附則), and the period is used again in Article 11-3, paragraph (1) of those provisions.
An alien registration certificate (外国人登録証明書) under the Alien Registration Act as it stood before Article 4 of Act No. 79 of 2009 abolished it, which Article 15, paragraph (1) of the supplementary provisions (附則) of that Act deems a residence card (在留カード).
平均給与額
In Article 16(1) of the supplementary provisions (附則) of Act No. 29 of 1960, the average salary per worker across all industries in the Monthly Labour Survey (毎月勤労統計) prepared by the Ministry of Labour (労働省); the benefits that paragraph names are revised when it rises above 120% or falls below 80% of its level in the year of the injury or illness.
In Article 7-4, paragraph (3) of the supplementary provisions (附則), each month, from the month after the beneficiary of an employees' old-age pension paid early applied for a job under the Employment Insurance Act up to the month in which their receiving period ended or they finished receiving their basic allowance (基本手当), in which that pension was suspended under paragraph (1) of that Article; where these months outnumber the days treated as days of basic allowance divided by 30 (rounded up), the pension is treated as not suspended for that many of the latest of them.
支給停止額
In Article 13-2 of the supplementary provisions (附則), the part of the substitute portion (代行部分) of a dissolved employees' pension fund's (解散基金) old-age pension benefit that is suspended while the beneficiary's employees' old-age pension under Article 8 of the supplementary provisions (附則) is wholly suspended under Article 11 or 11-2: the standard amount for a payment suspension (支給停止基準額) less that employees' old-age pension, times the ratio of that substitute portion to the total substitute portion (代行部分の総額).
In Article 84, paragraph (6) of the supplementary provisions (附則) of Act No. 34 of 1985, the costs the government, as the operator of employees' pension insurance, bears for an employees' pension fund (厚生年金基金) under Article 84, paragraph (2) of those supplementary provisions, limited to those for the insured periods on which the fund's substitute benefit costs (代行給付費) are based; they are taken off those costs in reading Article 81-3, paragraph (2) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013 amended it, which remains in force.
The date, set by Cabinet Order (政令) within one year of promulgation (公布, official publication), on which the provisions listed in the proviso to Article 1 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act (Act No. 61 of 1988) come into effect.
Short name, in the supplementary provisions (附則) of Act No. 65 of 2015, for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Short name for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
In Article 12-5, paragraph 1 of the supplementary provisions (附則), a motor vehicle to which Article 12-3, paragraph 2 or 3 of the supplementary provisions on the automobile tax (自動車税) applies under its standards for nitrogen oxide emissions or energy consumption efficiency (窒素酸化物排出量等基準); the prefectural governor judges whether a vehicle is one on the basis of a certification or evaluation by the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
The day, between the date the provisions in Article 1, item 2 of the supplementary provisions (附則) of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023) come into effect and 31 March 2028, on which land and depreciable assets for charging electric vehicles are first used for a specified road transport advancement project (特定道路運送高度化事業), from which Article 15, paragraph 43 of the supplementary provisions (附則) counts five fiscal years of reduced fixed assets tax (固定資産税) and city planning tax (都市計画税).
The date the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect: the date Act No. 45 of 2024 comes into effect.