Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
四十二年法
This Act as amended by Article 2 of Act No. 40 of 1966.
特定贈与者
In the supplementary provisions (附則) of Act No. 13 of 2009, the person who made the gift of the specified gifted family company shares, etc. (特定受贈同族会社株式等), where that person died on or after 1 October 2008.
第六号新法
This Act as amended by Article 4 of Act No. 14 of 2019.
This Act as amended by Article 1 of Act No. 79 of 2007.
In the supplementary provisions (附則) of Act No. 14 of 2020, the date the provisions listed in Article 1, item (iii) of those supplementary provisions, among them most of Article 2, which amended this Act, come into effect: a date set by Cabinet Order (政令) within six months of promulgation.
厚生年金基金
An employees' pension fund as Article 3, item (xii) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it: a fund set up under this Act as it stood before that Act (旧厚生年金基金), or a surviving employees' pension fund (存続厚生年金基金) — one that continues to exist under Article 4 of those supplementary provisions, or was set up after that Act came into effect under the former rules as Article 6 of them allows.
課税標準特例
The special tax-base measures (課税標準の特例) of Article 63 of the supplementary provisions (附則), for fiscal 2021 fixed assets tax (固定資産税) and city planning tax (都市計画税) on business buildings and depreciable assets of small and medium-sized businesses, and of Article 64 of the supplementary provisions of the Local Tax Act as it stood before Articles 1 and 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021) amended it, for business assets, among them buildings and structures, that such businesses acquired as advanced equipment (先端設備等) under a certified advanced equipment introduction plan, which Articles 12 and 13 of that Act's supplementary provisions keep applying; the special grant (特別交付金) makes up the revenue they cost prefectures and municipalities.
This Act as it stood before Article 3 of Act No. 134 of 2003 amended it.
平成六年新法
Short name, in the supplementary provisions (附則) of Act No. 4 of 1988 and of Act No. 12 of 1989, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994).
This Act as it stood before Article 1 of Act No. 57 of 1994 amended it.
医療関連給付
In Article 14 and Articles 15 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's medical care benefits under the Medical Insurance Acts as referred to in Article 6, paragraph (1) of this Act as Article 3 of that Act amended it (新老健法), other than the other benefits of Article 53 of the Health Insurance Act and their equivalents.
The Alien Registration Act (外国人登録法) as it stood before Article 4 of the 2009 amending law (Act No. 79 of 2009) abolished it.
In Article 8 of the supplementary provisions (附則) of Act No. 83 of 2014, the Medical Care Act as amended by the provisions of Article 3 of that Act listed in Article 1, item (ii) of those supplementary provisions, which came into effect on 1 October 2014.
企業年金連合会
In the provisions of this Act as it stood before Act No. 63 of 2013 that Article 5 of that Act's supplementary provisions (附則) keeps in force for surviving employees' pension funds (存続厚生年金基金), the surviving Pension Fund Association (存続連合会): the Pension Fund Association set up under this Act as it stood before Act No. 63 of 2013 that continues to exist under Article 37 of those supplementary provisions.
In Article 10, paragraphs (3) and (4) and Article 11, paragraph (1) of the supplementary provisions (附則) of Act No. 13 of 2025, the public pensions and similar payments (公的年金等) of a kind a Cabinet Order (政令) specifies; when the payer makes the last such payment of a year on or after 1 December 2025, any income tax withheld too much earlier must be applied to the tax to be withheld from it.
新消費者契約法
This Act as amended by Article 1 of Act No. 59 of 2022.
平成十九年新法
This Act as amended by Article 12 of Act No. 6 of 2007.
A consolidated subsidiary corporation that is a small or medium-sized consolidated corporation (中小連結法人) as defined in Article 68-9, paragraph 8, item 5 of this Act as it stood before Article 11 of Act No. 6 of 2019 amended it, as used in the supplementary provisions (附則) of Act No. 114 of 2011 on reserves for special repairs (特別修繕準備金).
A consolidated parent corporation that is a small or medium-sized consolidated corporation (中小連結法人) as defined in Article 68-9, paragraph 8, item 5 of this Act as it stood before Article 11 of Act No. 6 of 2019 amended it, as used in the supplementary provisions (附則) of Act No. 114 of 2011 on reserves for special repairs (特別修繕準備金).
A widow as defined in Article 2, paragraph (1), item (xxx) of the Income Tax Act as amended by the 2020 amending law (Act No. 8 of 2020).