Search

電子調書（でんしちょうしょ）

In Article 160, paragraph (1) of the Code of Civil Procedure as Article 21-2 and Appended Table 2 (別表第二) apply it to enforcement-related actions in a family court (家庭裁判所における執行関係訴訟手続), an electronic or magnetic record (電磁的記録) a court clerk (裁判所書記官) prepares under that Code or other laws and regulations to record and certify the form, content and course of proceedings on or outside a court date (期日); the table reads that wording as a written record (調書) instead.

期日又は期日外における手続の方式、内容及び経過等の記録及び公証をするためにこの法律その他の法令の規定により裁判所書記官が作成する電磁的記録

エネルギー（えねるぎー）

Energy as defined in Article 2, paragraph 1 of Act No. 49 of 1979 (エネルギーの使用の合理化等に関する法律, now titled the Act on Rationalization of Energy Use and Shift to Non-fossil Energy), as used in the supplementary provisions (附則) of Act No. 7 of 2018 on machinery and other depreciable assets that make energy use more rational.

同法第二条第一項に規定するエネルギー

四半期報告書（しはんきほうこくしょ）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, the report that listed companies, etc. (上場会社等) — companies required to file annual securities reports that a Cabinet Order (政令) specified, such as issuers of listed securities — had to file for each three-month period of a business year longer than three months, on their corporate group's financial condition and other particulars, under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it.

第三号旧金融商品取引法第二十四条の四の七第一項に規定する四半期報告書

課税資産の譲渡等（かぜいしさんのじょうととう）

A taxable transfer of assets, etc. as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act; the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Article 1 of Act No. 69 of 2012 apply to those a business makes on or after the day that Act comes into effect, and those made earlier stay under the former rules.

消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等

連結欠損金個別帰属額（れんけつけっそんきんこべつきぞくがく）

In Articles 20 and 21 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the amount defined in Article 81-9(6) of the Corporation Tax Act as it stood before that Act: the part of a consolidated deficit (連結欠損金額) that a Cabinet Order (政令) attributes to each consolidated corporation (連結法人).

旧法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額

特定移行一般社団法人等（とくていいこういっぱんしゃだんほうじんとう）

A general incorporated association or foundation (一般社団法人又は一般財団法人) that continues under Article 40, paragraph 1 of Act No. 50 of 2006 (整備法, the Act adjusting related laws for the new system of general and public interest incorporated associations and foundations), has registered under Article 106, paragraph 1 of that Act as read under its Article 121, paragraph 1, is a non-profit corporation (非営利型法人) under the Corporation Tax Act and meets the other requirements a Cabinet Order (政令) sets; real property it acquires for direct use in a kindergarten, library or museum it has run since before 1 December 2008 is free of real property acquisition tax (不動産取得税).

整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百二十一条第一項において読み替えて準用する整備法第百六条第一項の登記をしたもののうち、非営利型法人に該当することその…

施行の日（しこうのひ）

In the supplementary provisions (附則) of Act No. 80 of 1963, 1 October 1963, the date the main text of Article 1 of those supplementary provisions sets for that Act to come into effect.

前条本文に規定する施行の日

現物分配（げんぶつぶんぱい）

In the supplementary provisions (附則) of Act No. 6 of 2010, a distribution in kind as Article 10, paragraph (2) of those supplementary provisions defines it.

附則第十条第二項に規定する現物分配

経過措置対象資産（けいかそちたいしょうしさん）

In Article 7 of the supplementary provisions (附則) of Act No. 24 of 1998, an asset for which a special repair reserve account (特別修繕引当金勘定) was set up at the end of the business year immediately before the first business year beginning on or after the day that Act came into effect (a specified asset, 特定資産), and an asset received in a qualified organizational restructuring (適格組織再編成) — a qualified merger, or a qualified company split, contribution in kind or post-formation acquisition as defined in the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006 (平成十八年新法) — that was a specified asset of the transferring corporation immediately before it.

…以下この項において「特定資産」という。）及び適格組織再編成（適格合併、所得税法等の一部を改正する等の法律（平成十八年法律第十号）第二条の規定による改正後の法人税法（以下この項及び第五項において「平成十八年新法」という。）…

概算介護給付費納付金（がいさんかいごきゅうふひのうふきん）

In the supplementary provisions (附則) of Act No. 25 of 2005, the estimated long-term care benefit payment (概算介護給付費納付金) as provided in Article 152 of the Long-Term Care Insurance Act as it stood before Article 3 of the Act Partially Amending the Long-Term Care Insurance Act, etc. (Act No. 77 of 2005) amended it, used in working out the national contribution and adjustment grants to municipalities for fiscal 2005 and 2006.

介護保険法等の一部を改正する法律（平成十七年法律第七十七号）第三条の規定による改正前の介護保険法（以下この号において「旧介護保険法」という。）第百五十二条に規定する概算介護給付費納付金

特定多国籍企業グループ等（とくていたこくせききぎょうぐるーぷとう）

In Article 18 of the supplementary provisions (附則) of Act No. 13 of 2025, a specified multinational enterprise group, etc. as defined in Article 82, item (iv) of the Corporation Tax Act as those provisions name its amended text (令和八年新法人税法).

令和八年新法人税法第八十二条第四号に規定する特定多国籍企業グループ等

消費者（しょうひしゃ）

In Article 3 of the supplementary provisions (附則), a consumer as defined in Article 2, paragraph (1) of the Consumer Contract Act (Act No. 61 of 2000): any individual, except one who becomes a party to a contract as a business or for the purposes of a business.

消費者契約法（平成十二年法律第六十一号）第二条第一項に規定する消費者

電子調書（でんしちょうしょ）

An electronic record of proceedings as Article 160, paragraph (1) of the Code of Civil Procedure defines it — an electronic or magnetic record (電磁的記録) a court clerk (裁判所書記官) prepares to record and certify the form, content and progress of proceedings on or outside a court date (期日) — which, in personal status litigation (人事訴訟), Article 29, paragraph (3) and the appended table (別表) replace with a written record (調書).

期日又は期日外における手続の方式、内容及び経過等の記録及び公証をするためにこの法律その他の法令の規定により裁判所書記官が作成する電磁的記録

下限割合（かげんわりあい）

In Articles 14 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, the rate a Cabinet Order (政令) sets under Article 55, paragraph (2) of this Act as Article 3 of that Act amended it (新老健法); where an insurer's share of participants aged 75 or over, etc. (七十五歳以上の加入者等) among its participants (加入者) for a period is below it, its participant adjustment rate for that period is worked out with this rate instead.

新老健法第五十五条第二項の政令で定める割合

損害保険料（そんがいほけんりょう）

A casualty insurance premium (損害保険料) as referred to in Article 77, paragraph (1) (deduction for casualty insurance premiums) of the Income Tax Act as amended by Act No. 15 of 1974 (新法), in the tables appended to that Act's supplementary provisions.

新法第七十七条第一項（損害保険料控除）に規定する損害保険料

減価償却資産（げんかしょうきゃくしさん）

In this Article of the supplementary provisions (附則) of Act No. 7 of 2001, a depreciable asset as defined in Article 2, paragraph (2), item (xxv) of this Act as amended by that Act.

同項第二十五号に規定する減価償却資産

暗号資産管理業務（あんごうしさんかんりぎょうむ）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 28 of 2019, carrying on as a business the management of cryptoassets for others (暗号資産の管理) as defined in Article 2, paragraph (7) of the Payment Services Act as amended by Article 1 of that Act, other than management that fell under item (iii) of that paragraph as it stood before (managing users' money or virtual currency (仮想通貨) in connection with buying, selling or exchanging virtual currency or acting as intermediary, broker or agent for those).

第一条の規定による改正後の資金決済に関する法律（以下「新資金決済法」という。）第二条第七項に規定する暗号資産の管理（第一条の規定による改正前の資金…

新金融商品取引業（しんきんゆうしょうひんとりひきぎょう）

In Articles 10 and 11 of the supplementary provisions (附則) of Act No. 28 of 2019, financial instruments business (金融商品取引業) as defined in Article 2, paragraph (8) of this Act as amended by that Act that was not financial instruments business under Article 2, paragraph (8) as it stood before Article 2 of that Act amended it.

新金融商品取引法第二条第八項に規定する金融商品取引業をいい、第二条の規定による改正前の金融商品取引法第二条第八項に規定する金融商品取引業に該当するものを除く

適格請求書発行事業者（てきかくせいきゅうしょはっこうじぎょうしゃ）

A business operator (事業者) registered under Article 57-2, paragraph (1) by the tax office director (税務署長) as one that issues qualified invoices (適格請求書).

新消費税法第二条第一項第七号の二に規定する適格請求書発行事業者

障害者等（しょうがいしゃとう）

In the 2002 amending law (Act No. 65 of 2002), a person with a disability or other eligible person (障害者等) as defined in Article 9-2, paragraph (1) of the Income Tax Act (the exemption for such persons' postal savings (郵便貯金) interest), who takes the place of the elderly (老人等) in the former Article 10 on tax-free small savings while it stays in force for a transition period.

所得税法第九条の二第一項（障害者等の郵便貯金の利子所得の非課税）に規定する障害者等