Search

特定年度（とくていねんど）

In Article 13, paragraph (7) of the supplementary provisions (附則) of Act No. 104 of 2004, fiscal 2014; in each fiscal year from 2007 to the one before it, Article 85, paragraph (1) of this Act is read with a smaller national treasury share of the cost of basic pensions.

新改正法（しんかいせいほう）

In Article 29 of the supplementary provisions (附則) of Act No. 4 of 2000, the Act partially amending the law on the Forest Development Corporation (森林開発公団法の一部を改正する法律) as amended by Article 28 of those supplementary provisions.

元年旧法（がんねんきゅうほう）

The Local Tax Act as it stood before the provisions listed in Article 1, item 5-4 of the supplementary provisions (附則) of Act No. 13 of 2016 amended it on 1 October 2019.

三年新法（さんねんしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 26 of 2020, which come into effect on 1 January 2021.

旧申告書（きゅうしんこくしょ）

In the wording Article 4, paragraph 2 of the supplementary provisions (附則) of Act No. 1 of 2022 gives Article 35-2-6, paragraph 4 of the Local Tax Act's supplementary provisions for fiscal 2024 to 2026, the return described in Article 35-2-6, paragraph 5 of the supplementary provisions of the Local Tax Act as it stood before Article 2 of Act No. 1 of 2022 amended it, for the prefectural inhabitant tax (道府県民税) of the fiscal year after a loss on the transfer of listed shares, etc. arose in 2020, 2021 or 2022, including one filed after its deadline but before the tax notice was delivered.

七年新法（しちねんしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2023, which come into effect on 1 April 2025.

移行認可（いこうにんか）

Authorisation under Article 4, paragraph (1) of the supplementary provisions of the law on public-interest trusts (公益信託に関する法律) for a trust set up under the earlier Act on Charitable Trust; a trust that has it is treated as a public-interest trust under the new rules.

旧入管法（きゅうにゅうかんほう）

The Immigration Control and Refugee Recognition Act as it stood before Article 12 of the supplementary provisions (附則) of this Act (Act No. 89 of 2016) amended it, as Article 13, paragraph (1) of those supplementary provisions keeps it applying.

着手工事（ちゃくしゅこうじ）

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).

障害者等（しょうがいしゃとう）

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（たいしょうじぎょう）

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.

旧農地法（きゅうのうちほう）

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).

旧改正法（きゅうかいせいほう）

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（ふつうめんきょ）

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.

承継業務（しょうけいぎょうむ）

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（とくていきかん）

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.

登録証明書（とうろくしょうめいしょ）

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（へいきんきゅうよがく）

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.

年金停止月（ねんきんていしづき）

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（しきゅうていしがく）

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).