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In Article 5 of the supplementary provisions (附則) of Act No. 74 of 2008, designated services (指定役務) as defined in Article 2, paragraph (5) of the Installment Sales Act as amended by that Act.
For fiscal 1973 fixed assets tax (固定資産税) on building land, etc. (宅地等), the tax calculated provisionally under the former rules of the Local Tax Act (旧法), and for land owned by corporations also under Article 18, paragraph 8 or Article 18-2, paragraph 1 of its supplementary provisions (附則) as amended by Act No. 23 of 1973, which the municipality may collect in instalments where an unavoidable reason, such as being unable to confirm that land is residential land (住宅用地), prevented it from calculating the tax by the deadline for the tax notice.
This Act as it stood before Article 2 of Act No. 60 of 2024 amended it.
In the supplementary provisions (附則) of Act No. 51 of 1983, the date the Minister of Justice (法務大臣) designates for a building with existing exclusively-owned areas, earlier than the date set by Cabinet Order (政令), from which Articles 22 to 24 as amended by that Act apply to it.
The part of a premium or contribution under a casualty insurance or mutual aid contract that covers damage from earthquakes, volcanic eruptions or the tsunamis they cause to the home a person or their household lives in, or to their household goods, and which can be deducted from income.
旧事業年度
In the supplementary provisions of Act No. 8 of 2020, a business year of a consolidated subsidiary (連結子法人) that falls within a business year of its parent (連結親法人事業年度) that began before 1 April 2022, and to which the tax laws as they stood before that Act still apply.
The Income Tax Act as it stood before the amending law these supplementary provisions belong to changed it, except in those of Act No. 7 of 1985, where it means the Act as it stood before the 1980 amending law (Act No. 8 of 1980).
In the supplementary provisions (附則) of Act No. 15 of 2016, the law on promoting the integration and streamlining of distribution business (流通業務の総合化及び効率化の促進に関する法律, Act No. 85 of 2005) as it stood before the 2016 Act partially amending it (Act No. 36 of 2016).
The date the amendments listed in Article 1, item (iii) of the supplementary provisions (附則) of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021) come into effect: a date a Cabinet Order (政令) sets, within five years of the day that Act was promulgated (公布), 28 April 2021.
第四号施行日
In Article 2 of the supplementary provisions (附則) of Act No. 26 of 2019, 1 April 2021, the date the provisions listed in Article 1, item (iv) of those supplementary provisions, among them Article 10 of that Act, which amends this Act, come into effect.
第二号施行日
The date the provisions listed in Article 1, item (ii) of the supplementary provisions of the amending law in question came into force.
第二号施行日
The date the provisions listed in Article 1, item (ii) of the supplementary provisions of the amending law in question came into force.
This Act as it stood before Article 17 of Act No. 114 of 2011 amended it.
In the supplementary provisions (附則) of Act No. 149 of 1959, the National Tax Collection Act whose rules the Local Tax Act, as it stood before that Act amended it, applied to local taxes.
The Local Tax Act as amended by the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 2 of 2019, which came into effect on 1 October 2019.
This Act as it stood before Article 1 of Act No. 80 of 2006 amended it.
A permanent establishment (恒久的施設) as Article 2, paragraph (1), item (viii)-4 of this Act defined it before the 2018 amending law (Act No. 7 of 2018), which a nonresident had on 31 December 2018.
This Act as amended by Article 1 of Act No. 120 of 2000.
This Act as amended by Article 14 of Act No. 77 of 2005.
This Act as it stood before Article 4 of Act No. 20 of 2006 amended it.