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Terms

transfer, etc. of land

土地の譲渡等(とちのじょうととう)

In this paragraph of the supplementary provisions (附則) of Act No. 23 of 1998, a transfer, etc. of land as referred to in Article 62-3, paragraph (1) of this Act as that Act amended it, other than the transfers of land held for a short or a very short period that the following two paragraphs name.

specific purpose company

特定目的会社(とくていもくてきがいしゃ)

In Article 96 of the supplementary provisions (附則) of Act No. 6 of 2010, a specific purpose company as Article 67-14(1) of this Act, as that Act amended it, uses the term: one under Article 2(3) of the Act on the Securitization of Assets.

beneficial interests in a trust, etc.

信託受益権等(しんたくじゅえきけんとう)

In Article 51, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, the beneficial interests in a trust, money and money, etc. (金銭等) defined in Article 70-2-2, paragraph (1) of this Act as that Act amended it — what an individual acquires under an education fund management contract (教育資金管理契約).

Former Number Use Act

旧番号利用法(きゅうばんごうりようほう)

In Article 6(1) and (3) of the supplementary provisions (附則) of Act No. 16 of 2019, the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) as it stood before Article 4 of Act No. 16 of 2019 amended it.

M-MVL as referred to in the Former Act

旧法中型免許(きゅうほうちゅうがためんきょ)

The mid-sized motor vehicle license (中型自動車免許) of Article 84, paragraph (3) of the Road Traffic Act as it stood before Act No. 40 of 2015 amended it, which Article 2, paragraph (1) of that Act's supplementary provisions (附則) deems to be a mid-sized motor vehicle license (中型免許) under the new wording.

item (iv) Effective Date

第四号施行日(だいよんごうしこうび)

1 January 2018, the date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 14 of 2017 come into effect.

Former Food Sanitation Act

旧食品衛生法(きゅうしょくひんえいせいほう)

The Food Sanitation Act as it stood before Article 2 of Act No. 55 of 2003 amended it.

status of residence under the new Act

新法の在留資格(しんぽうのざいりゅうしかく)

A status of residence listed in Appended Table I or II of this Act as amended by the 1989 amending law (Act No. 79 of 1989).

status of residence under the former Act

旧法の在留資格(きゅうほうのざいりゅうしかく)

A status of residence under Article 4(1) of this Act as it stood before the 1989 amending law (Act No. 79 of 1989).

Former Worker Dispatching Act

旧労働者派遣法(きゅうろうどうしゃはけんほう)

Act No. 92

法律第九十二号(ほうりつだいきゅうじゅうにごう)

In the supplementary provisions (附則) of later amending Acts from 1975 to 1985, the 1973 Act partially amending the Employees' Pension Insurance Act and other Acts (Act No. 92 of 1973).

Act No. 86

法律第八十六号(ほうりつだいはちじゅうろくごう)

In the supplementary provisions (附則) of later amending Acts from 1973 to 1980, the 1969 Act partially amending the National Pension Act (Act No. 86 of 1969).

the April 2018 New Act

三十年四月新法(さんじゅうねんしがつしんぽう)

The Local Tax Act as amended by the provisions listed in Article 1, item 9-2 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2018.

casualty insurance policy or similar contract

損害保険契約等(そんがいほけんけいやくとう)

A casualty insurance policy or similar contract as referred to in Article 77, paragraph (1) of this Act as amended in 2006, in the transitional rules of the 2006 amending law (Act No. 10 of 2006).

Former Income Tax Act Kept in Effect

旧効力所得税法(きゅうこうりょくしょとくぜいほう)

In Article 4 of the supplementary provisions (附則) of Act No. 13 of 2025, which amended this Act, this Act as it stood before that amendment, as paragraph (2) of that Article keeps its Article 65 in effect for the business income, for 2026 onward, from lease transfers (リース譲渡) made up to 2027 by individuals who had made a lease transfer before that Act came into effect.

long-term installment sale, etc.

長期割賦販売等(ちょうきかっぷはんばいとう)

In Article 28 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a long-term installment sale, etc. as defined in Article 63(6) of the Corporation Tax Act as it stood before that Act: a sale, etc. of assets under a contract providing for payment in three or more instalments, with two years or more from delivery to the last instalment and other conditions a Cabinet Order (政令) sets, and a lease transfer (リース譲渡).

Former Corporation Tax Act Kept in Force

旧効力法人税法(きゅうこうりょくほうじんぜいほう)

In Article 28 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), the Corporation Tax Act as it stood before that Act, as paragraph (1) keeps it in force for long-term instalment sales.

the 2002 Former Act

平成十四年旧法(へいせいじゅうよねんきゅうほう)

Short name for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) amended it.

Local Revitalization Act as Continued in Effect

効力地域再生法(こうりょくちいきさいせいほう)

Short name for the Local Revitalization Act as it stood before Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008) amended it, which Article 2 of that Act's supplementary provisions (附則) keeps in effect.

provisional S-MVL as referred to in the Former Act

旧法普通仮免許(きゅうほうふつうかりめんきょ)

The provisional standard motor vehicle license (普通自動車仮免許) of Article 84, paragraph (5) 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 provisional standard motor vehicle license (普通仮免許) under the new wording.