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Searched the Japanese text of the laws as today. Type English to search the English translations instead.

Terms

the 1967 Act

四十二年法(よんじゅうにねんほう)

This Act as amended by Article 2 of Act No. 40 of 1966.

specified donor

特定贈与者(とくていぞうよしゃ)

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.

item (vi) New Act

第六号新法(だいろくごうしんぽう)

This Act as amended by Article 4 of Act No. 14 of 2019.

item (iii) Effective Date

第三号施行日(だいさんごうしこうび)

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.

employees' pension fund

厚生年金基金(こうせいねんきんききん)

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.

tax base special rule

課税標準特例(かぜいひょうじゅんとくれい)

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.

Former Civil Enforcement Act

旧民事執行法(きゅうみんじしっこうほう)

This Act as it stood before Article 3 of Act No. 134 of 2003 amended it.

the 1994 New Act

平成六年新法(へいせいろくねんしんぽう)

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).

Former Employment Insurance Act

旧雇用保険法(きゅうこようほけんほう)

This Act as it stood before Article 1 of Act No. 57 of 1994 amended it.

medical-related benefit

医療関連給付(いりょうかんれんきゅうふ)

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.

Former Alien Registration Act

旧外国人登録法(きゅうがいこくじんとうろくほう)

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.

item (ii) New Medical Care Act

第二号新医療法(だいにごうしんいりょうほう)

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.

Pension Fund Association

企業年金連合会(きぎょうねんきんれんごうかい)

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.

specified public pension or retirement package

特定公的年金等(とくていこうてきねんきんとう)

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.

New Consumer Contract Act

新消費者契約法(しんしょうひしゃけいやくほう)

This Act as amended by Article 1 of Act No. 59 of 2022.

the 2007 New Act

平成十九年新法(へいせいじゅうきゅうねんしんぽう)

small or medium-sized consolidated subsidiary corporation

中小連結子法人(ちゅうしょうれんけつこほうじん)

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).

small or medium-sized consolidated parent corporation

中小連結親法人(ちゅうしょうれんけつおやほうじん)

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).

widow under the new Income Tax Act

新所得税法の寡婦(しんしょとくぜいほうのかふ)

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).