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In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 76 of 2022, the Act that revised related laws when the Children and Families Agency (こども家庭庁) was set up, the Acts (法律) that Act amended, as they stood before it amended them, together with the orders made under them.
損失額
The amount of loss as referred to in Article 67-17, paragraph (2) of this Act as amended by Act No. 21 of 2005, from a foreign corporation's holding or transfer of separated book-entry government bonds (分離振替国債).
基準日
The first day of the business year that includes the date set in Article 1, item (xiii) of the supplementary provisions (附則) of Act No. 3 of 2023, from which a corporation holding a reserve for decommissioning of nuclear power generation facilities (原子力発電施設解体準備金) takes it into gross profit evenly over 30 years.
The Acts (法律) amended by Act No. 36 of 2021, and the orders made under them, as they stood before that Act amended them.
A provisional driving license (仮運転免許) held under the Road Traffic Act as it stood before the amendments of Act No. 51 of 1972 that paragraph (1), item (ii) of its supplementary provisions (附則) lists, for which a kind of motor vehicle had been specified; one specified for large motor vehicles is deemed a provisional large motor vehicle license, and one for standard motor vehicles a provisional standard motor vehicle license, under the amended Act.
The Acts amended by Act No. 49 of 2009, the amending law these supplementary provisions (附則) belong to, as they stood before that amendment, together with the orders made under them.
The date Act No. 46 of 2018, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 76 of 2022, the Act that revised related laws when the Children and Families Agency (こども家庭庁) was set up, the laws that Act amended, as they stood before it amended them, together with the orders made under them.
In the supplementary provisions (附則) of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 26 of 2024), the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by Article 3 of that Act, leaving out the amending provisions listed in Article 1, item (i) of its supplementary provisions.
In Article 7(1) of the supplementary provisions (附則) of Act No. 32 of 1976, the amount of the pension-type insurance benefit under this Act as it stood before that Act, for the month before the month that Act came into effect, of a person also receiving, for the same cause, a disability or survivors' pension under the Employees' Pension Insurance Act or an equivalent benefit.
Short name, in Articles 27 and 28 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), for the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it.
An underpass, or a road bridge over railway lines (跨線道路橋), built on or before 1 January 1966 and of a kind a Ministry of Home Affairs Order (自治省令) sets, as referred to in Article 349-3, paragraph 20 of the Local Tax Act as amended by Act No. 25 of 1967.
The enterprise tax (事業税) on a business year's added value, capital or income to be paid under Article 72-25, 72-28 or 72-29 of the Local Tax Act as amended by Act No. 2 of 2015, from which Article 8, paragraph 2 of that Act's supplementary provisions (附則) has the corporations it covers deduct a further amount.
六年新法
The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 1 of 2022, which came into effect on 1 January 2024.
五年新法
The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2022, which come into effect on 1 April 2023.
In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the bonds and similar interests (公社債等) referred to in Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013, which partially amended the Order for Enforcement of the Income Tax Act.
新特例法
The Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) as amended by Article 3 of the 2009 Act amending the Immigration Control and Refugee Recognition Act and the Special Act (Act No. 79 of 2009), whose supplementary provisions (附則) use the name.
対象事業
In Article 25 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), the business named in Article 53, paragraph (1) of the Corporation Tax Act as it stood before that Act — publishing and the other businesses a Cabinet Order (政令) specifies, for which a reserve for returned goods could be set up; a corporation carrying it on when the Act came into effect may keep that reserve, on a shrinking scale, for business years beginning by 31 March 2030.
In Article 84 of the supplementary provisions (附則) of Act No. 6 of 2007, for an old trust (旧信託), the person set out, for each case, in the items of Article 13, paragraph (1) of the Income Tax Act as it stood before Article 1 of that Act amended it.
特定資産
In the supplementary provisions (附則) of Act No. 4 of 2017, assets listed in row (x) of the table in Article 37, paragraph (1) of this Act as it stood before that Act that are used for fishery (the catching or farming of aquatic animals and plants), transferred by an individual between the day that Act came into effect and 31 December 2017.