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Terms

former premium exemption period

旧保険料免除期間(きゅうほけんりょうめんじょきかん)

In Articles 8 and 27 of the supplementary provisions (附則) of Act No. 34 of 1985, national pension insured time before 1 April 1986 that was a premium exemption period under Article 5, paragraph (4) of the former National Pension Act (旧国民年金法), including time other laws treat as such; it counts as a premium exemption period (保険料免除期間) under this Act.

transitional reduced adjustment rate

経過的軽減調整率(けいかてきけいげんちょうせいりつ)

In Article 3 of the supplementary provisions (附則) of Act No. 74 of 2025, the rate that, for a transitional period, takes the place of the adjustment rate in Articles 43-4 and 43-5 of the Employees' Pension Insurance Act: the adjustment rate plus two thirds of the difference between 1 and it.

Item 5 New Local Tax Act

第五号新地方税法(だいごごうしんちほうぜいほう)

The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 47 of 2015.

New Order for Enforcement of the Income Tax Act

新所得税法施行令(しんしょとくぜいほうしこうれい)

In Article 15 of the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) as amended by Article 5 of the Cabinet Order (政令) those supplementary provisions call 改正令 (the Amending Order).

Act on Special Measures Concerning Taxation as Amended in 1979

昭和五十四年新法(しょうわごじゅうよねんしんぽう)

In the supplementary provisions (附則) of Acts No. 9 of 1977 and No. 11 of 1978, this Act as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979).

the 2010 Former Act

平成二十二年旧法(へいせいにじゅうにねんきゅうほう)

Short name, in the supplementary provisions (附則) of Acts No. 9 of 2015, No. 4 of 2017 and No. 7 of 2018, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) amended it.

the 2011 Former Act

平成二十三年旧法(へいせいにじゅうさんねんきゅうほう)

Short name, in the supplementary provisions (附則) of Acts No. 9 of 2015, No. 4 of 2017 and No. 7 of 2018, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 17 of Act No. 82 of 2011, the 2011 Act partially amending the Income Tax Act and other Acts to improve the tax system in response to the severe economic and employment situation, amended it.

the 2013 Former Act

平成二十五年旧法(へいせいにじゅうごねんきゅうほう)

Short name, in the supplementary provisions (附則) of Acts No. 9 of 2015, No. 4 of 2017 and No. 7 of 2018, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) amended it.

the 2015 Former Act

平成二十七年旧法(へいせいにじゅうしちねんきゅうほう)

Short name, in the supplementary provisions (附則) of Act No. 4 of 2017 and of Act No. 7 of 2018, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) amended it.

item (ii) New Health Insurance Act

第二号新健康保険法(だいにごうしんけんこうほけんほう)

In Articles 24 and 25 of the supplementary provisions (附則) of Act No. 52 of 2017, the Health Insurance Act as amended by Article 5 of that Act, counting only the amendments listed in Article 1, item (ii) of those supplementary provisions, which came into effect on 1 July 2017.

2015 new company

平成二十七年新会社(へいせいにじゅうしちねんしんがいしゃ)

A new company (新会社) as defined in Article 2, paragraph 1 of the supplementary provisions (附則) of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015).

Former Act on Strengthening Industrial Competitiveness

旧産業競争力強化法(きゅうさんぎょうきょうそうりょくきょうかほう)

The Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) as it stood before Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) amended it.

residential land, etc. under the transitional measures

経過措置対象宅地等(けいかそちたいしょうたくちとう)

In Article 118 of the supplementary provisions (附則) of Act No. 7 of 2018, land, etc. (宅地等) acquired by inheritance or bequest between that Act's effective date and 31 March 2020 that would have been specified residential land (特定居住用宅地等) meeting the condition in Article 69-4, paragraph (3), item (ii)(b) of this Act as it stood before that Act, had the inheritance taken place the day before; for it, that old condition counts as one of the conditions in Article 69-4, paragraph (3), item (ii) as amended.

class 2 S-MVL as referred to in the Former Act

旧法普通第二種免許(きゅうほうふつうだいにしゅめんきょ)

The class 2 standard motor vehicle license (普通自動車第二種免許) of Article 84, paragraph (4) of the Road Traffic Act as it stood before Article 4 of Act No. 90 of 2004 amended it, which Article 6, paragraph (1) of that Act's supplementary provisions (附則) deems to be a class 2 mid-sized motor vehicle license (中型第二種免許) limited to vehicles corresponding to the earlier standard motor vehicle, or, in the cases items (vi) and (xii) of that paragraph list, a class 2 standard motor vehicle license (普通第二種免許) with a corresponding limitation.

item (iii) New Food Sanitation Act

第三号新食品衛生法(だいさんごうしんしょくひんえいせいほう)

The Food Sanitation Act as amended by Article 2 of Act No. 46 of 2018, which came into effect on 1 June 2021, the date set for the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 46 of 2018.

amount equivalent to the fund withdrawal lump sum

基金脱退一時金相当額(ききんだったいいちじきんそうとうがく)

In Article 40, paragraph (1), item (i) and Article 42 of the supplementary provisions (附則) of Act No. 63 of 2013, an amount equal to a lump-sum withdrawal payment (脱退一時金) under Article 144-3, paragraph (5) of this Act as it stood before that Act, which Article 5, paragraph (1) of those supplementary provisions keeps in force; it is transferred to the surviving Pension Fund Association (存続連合会) under Article 42, paragraph (2), to fund the lump-sum benefits it pays a fund early leaver (基金中途脱退者) or their survivors.

former area where removing motor vehicles is difficult

旧自動車持出困難区域(きゅうじどうしゃもちだしこんなんくいき)

In Article 10, paragraph 6 and Article 15, paragraph 6 of the supplementary provisions (附則) of Act No. 2 of 2026, an area where removing motor vehicles is difficult (自動車持出困難区域) that the Minister for Internal Affairs and Communications designated and publicly notified under Article 52, paragraph 2, item 1 of the supplementary provisions of the Local Tax Act as it stood before Article 2 of Act No. 13 of 2016 amended it.

specified self-issued cryptoasset

特定自己発行暗号資産(とくていじこはっこうあんごうしさん)

In Article 12 of the supplementary provisions (附則) of Act No. 3 of 2023, a specified self-issued cryptoasset as defined in Article 61, paragraph (2) of the Corporation Tax Act as that Act amended it.

New Criminal Proceeds Transfer Prevention Act

新犯罪収益移転防止法(しんはんざいしゅうえきいてんぼうしほう)

In Article 8 of the supplementary provisions (附則) of Act No. 97 of 2022, the Act on Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007) as amended by the provisions of Article 6 of that Act that amend its Article 4 and the other provisions Article 1, item (ii) of those supplementary provisions lists.

Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force

令和五年旧効力措置法(れいわごねんきゅうこうりょくそちほう)

In Article 119, paragraphs (9) and (10) of the supplementary provisions (附則) of Act No. 8 of 2020, this Act as it stood before Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) amended it, as Article 43, paragraph (1) of the supplementary provisions of Act No. 3 of 2023 keeps it in force.