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In Article 22, paragraph (1) of the supplementary provisions (附則) of Act No. 56 of 1994, nursing given at a hospital or clinic the Minister of Health and Welfare (厚生大臣) specifies (other than a specially approved insurance medical institution (特定承認保険医療機関) under the Health Insurance Act), by someone not on its staff, to a person eligible for elderly medical care (老人医療受給対象者) in a condition the Minister specifies who receives the benefit listed in Article 17, paragraph (1), item (v) of this Act as Article 4 of that Act amended it (新老健法); until 31 March 1996 (or, at hospitals and clinics a prefectural governor approved, a later date a Ministry of Health and Welfare Order (厚生省令) sets) it was treated as the medical care (医療) of Article 32, paragraph (1) of this Act as so amended.
In Article 7 of the supplementary provisions (附則) of Act No. 37 of 2021, the administrative entities (行政機関等) as defined in Article 2, paragraph (11) of this Act as amended by Article 50 of that Act, other than the Japan Organization of Occupational Health and Safety (独立行政法人労働者健康安全機構), which Article 58, paragraph (2) of that amended Act treats as a business handling personal information (個人情報取扱事業者).
In Articles 17 and 23 of the supplementary provisions (附則) of Act No. 104 of 1965, short name for the 1961 Act partially amending related laws to create the pension aggregation system (通算年金制度) (Act No. 182 of 1961).
In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, the revaluation rates (再評価率) under Article 43, paragraph (1) of this Act, the previous-amount revision rate (従前額改定率) under Article 21, paragraph (2) of the supplementary provisions of Act No. 18 of 2000 as amended by Act No. 104 of 2004, and other rates a Cabinet Order (政令) names; for beneficiaries in the classes Article 31 describes, Articles 43-4 and 43-5 of this Act did not apply to revising or setting them up to and including fiscal 2014.
特定受給者
A person already receiving a pension that counts as paid a period whose status was later put in doubt, including one whose pension is wholly suspended: in Article 9-4-4 of the supplementary provisions (附則), an old-age basic pension (老齢基礎年金) or old-age benefits under Employees' Pension Insurance (厚生年金保険) that count a time-barred inconsistent period (時効消滅不整合期間) as premium-paid; in Article 13 of the supplementary provisions of Act No. 64 of 2014, an additional pension (付加年金) that counts a specified period eligible for additional premiums (特定付加対象期間) as paid up in additional premiums.
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.
In Article 8 of the supplementary provisions (附則) of Act No. 14 of 1989, a person who on 30 September 1989 held a designation as a primary distributor (元売業者) for the light oil delivery tax (軽油引取税) under the Local Tax Act as it stood before that Act amended it.
In Article 8 of the supplementary provisions (附則) of Act No. 14 of 1989, a contracted dealer (特約業者) that on 30 September 1989 was designated as a special collection agent (特別徴収義務者) for the light oil delivery tax (軽油引取税) under Article 700-11, paragraph 1 of the Local Tax Act as it stood before that Act amended it.
In the supplementary provisions (附則) of Act No. 69 of 2012, the Consumption Tax Act as it stood before Article 2 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012) amended it.
Machinery and equipment, etc. as defined in Article 15, paragraph 43 of the supplementary provisions (附則) of the Local Tax Act as it stood before Article 2 of Act No. 3 of 2018 amended it: machinery and equipment, tools, furniture and fixtures, and building fixtures (other than those that work as one with a house, unless Article 343, paragraph 9 deemed them assets other than houses) that are management capacity improvement equipment (経営力向上設備等), acquired unused by a small and medium-sized business operator, etc. (中小事業者等) from 1 April 2017 to 31 March 2019 under a certified management capacity improvement plan (認定経営力向上計画).
In Article 3, paragraph 3 and Article 14, paragraph 3 of the supplementary provisions (附則) of Act No. 2 of 2019, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019).
新取引業法
This Act as amended by Article 7 of Act No. 96 of 2003.
Ordinary (demand) deposits and similar savings a Cabinet Order (政令) specifies, which the 1987 amending law (Act No. 96 of 1987) brought under its new rules on the taxation of interest not from 1 April 1988, as it did everything else, but from a later day set by Cabinet Order.
This Act as it stood before Act No. 84 of 2017 amended it.
The day the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022) comes into effect.
A small and medium sized business operator as defined in Article 10, paragraph 8, item 5 of this Act as amended by Article 12 of Act No. 4 of 2017, as used in the supplementary provisions (附則) of Act No. 114 of 2011 on reserves for special repairs (特別修繕準備金) that an individual held on 1 January 2013.
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.
初回航行時
The first time on or after the day Act No. 11 of 2021 comes into effect that an aircraft as referred to in Article 90-8 of this Act as amended by that Act flies — used in the transitional rule for aviation fuel taxed at the earlier rates that is on board at that time.
In Article 51, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, an individual who acquires, on or after the date that Act comes into effect (施行日), the beneficial interest in a trust, money or money, etc. (信託受益権等) referred to in Article 70-2-2, paragraph (1) of this Act as amended by that Act.
特定免許証
In Article 2 of the supplementary provisions (附則) of Act No. 51 of 2001, a license card (免許証) already issued when that Act came into effect whose renewal period under Article 101, paragraph (1) of this Act as it stood before that Act began before that date.