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Terms

former Pension Aggregation General Rules Act

旧通則法(きゅうつうそくほう)

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on general rules for aggregated pensions (通算年金通則法) as it stood before Article 2, paragraph (1) of those supplementary provisions abolished it.

附則第二条第一項の規定による廃止前の通算年金通則法

former Pension Aggregation General Rules Act

旧通則法(きゅうつうそくほう)

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on general rules for aggregated pensions (通算年金通則法) as it stood before Article 2, paragraph (1) of those supplementary provisions abolished it.

附則第二条第一項の規定による廃止前の通算年金通則法

hunting season

狩猟期間(しゅりょうきかん)

The hunting season as defined in Article 2, paragraph 10 of the law on the protection and control of wild birds and mammals and on hunting (鳥獣保護管理法); a person who captured birds or mammals with a permit in the specified capture period (特定捕獲等期間) does not get the half-rate hunting tax (狩猟税) of Article 32-2 of the supplementary provisions (附則) on a registration where that person has already applied for and received hunter registration for the hunting season just before the one the registration covers.

鳥獣保護管理法第二条第十項に規定する狩猟期間

designated cities

指定都市(していとし)

A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).

地方自治法(昭和二十二年法律第六十七号)第二百五十二条の十九第一項の指定都市

personal status litigation

人事訴訟(じんじそしょう)

In Articles 2 and 4 of the supplementary provisions (附則) of Act No. 48 of 2022, personal status litigation as defined in Article 2 of the Personal Status Litigation Act: litigation on an action to form a personal status relationship (身分関係) or to confirm whether one exists, such as an action for divorce, for the nullity or annulment of a marriage or an adoption, or to confirm whether a parent-child relationship exists.

人事訴訟法第二条に規定する人事訴訟

petroleum product

石油製品(せきゆせいひん)

In the supplementary provisions (附則) of Act No. 4 of 1988, a petroleum product as defined in Article 2, item (ii) of the Petroleum and Coal Tax Act (Act No. 25 of 1978) as it stood under its former title (石油税法).

石油税法第二条第二号に規定する石油製品

independent unit

独立部分(どくりつぶぶん)

In the supplementary provisions (附則) of Act No. 16 of 1991, a part of an apartment building equivalent to a part of a building as Article 2, paragraph (1) of the Act on Building Unit Ownership refers to it: a structurally separate part of a building that can be used on its own as a home, shop, office or the like.

建物の区分所有等に関する法律(昭和三十七年法律第六十九号)第二条第一項に規定する建物の部分に相当するもの

head of a school

学校の長(がっこうのちょう)

The head of a school, including the head of a school under the former rules (従前の規定) that continues to exist under Article 98 of the School Education Act, as paragraph (2) of the supplementary provisions (附則) of Act No. 88 of 1949 provides.

学校教育法第九十八条の規定により存続する従前の規定による学校の長を含む

consolidated subsidiary corporation

連結子法人(れんけつこほうじん)

A consolidated subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

同条第十二号の七に規定する連結子法人

consolidated parent corporation

連結親法人(れんけつおやほうじん)

A consolidated parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

所得税法等改正法第二条の規定による改正後の法人税法(昭和四十年法律第三十四号。以下この項及び附則第十五条第十項において「新法人税法」という。)第二条第十二号の六の七に規定する連結親法人

taxable sales

課税売上高(かぜいうりあげだか)

In Article 36, paragraphs (3) and (4) of the supplementary provisions (附則) of Act No. 9 of 2015, the taxable sales for the period from 1 April to 30 June 2015: the total consideration, as defined in Article 28, paragraph (1) of the Consumption Tax Act as amended by that Act, for the taxable transfers, etc. of assets made in Japan in that period, less the total tax-exclusive amount of sales refunds, etc. under Article 9, paragraph (2) of the Consumption Tax Act made in it.

当該期間中に国内において行った課税資産の譲渡等の対価の額(新消費税法第二十八条第一項に規定する対価の額をいう。)の合計額から当該期間中に行った消費税法第九条第二項に規定する売上げに係る税抜対価の返還等…

former specified equipment

旧特定設備(きゅうとくていせつび)

Specified equipment (特定設備) as defined in Article 10, paragraph (1) of this Act as it stood before Act No. 23 of 1968, in the transitional rule keeping the earlier law for its disposal (廃棄) by an individual between 1 April 1966 and 31 March 1968.

旧法第十条第一項に規定する特定設備

each transitional year

各経過年度(かくけいかねんど)

Each transitional year (経過年度) as referred to in Article 82, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in that Act's transitional rule on the tax credit for increases in employee pay.

同項に規定する経過年度

pharmaceutical requiring guidance

要指導医薬品(ようしどういやくひん)

In Article 2, paragraph (2) of the supplementary provisions (附則) of Act No. 31 of 2026, a pharmaceutical requiring guidance as defined in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices: a medicine with no marked effect on the body, meant to be chosen by its user on information from a pharmacist or other professional, that the Minister of Health, Labour and Welfare, after hearing the Pharmaceutical Affairs Council (薬事審議会), designates — from among recently approved medicines, poisonous and powerful drugs (毒薬, 劇薬) and others — as needing a pharmacist to give information and guidance face to face or by a similar method.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律(昭和三十五年法律第百四十五号)第四条第五項第三号に規定する要指導医薬品

lease of a building

建物の貸付け(たてもののかしつけ)

In Article 46, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, a lease of housing that Article 6 of that Act brought within item (xiii) of Appended Table 1 of the Consumption Tax Act: one whose contract does not state what the premises are for but where the circumstances of the lease clearly show they are used for people to live in, leases whose contract states that use having been within that item before.

資産の譲渡等で新消費税法別表第一第十三号に掲げる資産の譲渡等に該当するもの(第六条の規定による改正前の消費税法別表第一第十三号に掲げる資産の譲渡等に該当するものを除く。)

former securities, etc.

旧有価証券等(きゅうゆうかしょうけんとう)

In Article 122, paragraph (2) of the supplementary provisions (附則) of Act No. 65 of 2006, the securities, etc. as provided in Article 110, paragraph (3) of this Act as it stood before Article 3 of that Act amended it, listed with approval under that paragraph for securities futures, securities index futures or securities options trading.

同項に規定する有価証券等

pharmaceutical requiring guidance

要指導医薬品(ようしどういやくひん)

In Article 2, paragraph (2) of the supplementary provisions (附則) of Act No. 31 of 2026, a pharmaceutical requiring guidance as defined in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices: a medicine with no marked effect on the body, meant to be chosen by its user on information from a pharmacist or other professional, that the Minister of Health, Labour and Welfare, after hearing the Pharmaceutical Affairs Council (薬事審議会), designates — from among recently approved medicines, poisonous and powerful drugs (毒薬, 劇薬) and others — as needing a pharmacist to give information and guidance face to face or by a similar method.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律(昭和三十五年法律第百四十五号)第四条第五項第三号に規定する要指導医薬品

alien registration record

外国人登録原票(がいこくじんとうろくげんぴょう)

The alien registration record, provided for in Article 4, paragraph (1) of the Alien Registration Act (Act No. 125 of 1952), that each municipality held.

外国人登録法(昭和二十七年法律第百二十五号)第四条第一項に規定する外国人登録原票

specified entrusted business operator

特定受託事業者(とくていじゅたくじぎょうしゃ)

In Article 8-2 of the supplementary provisions (附則) to Act No. 63 of 2025, a specified entrusted business operator as defined in Article 2, paragraph (1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (Act No. 25 of 2023): a business receiving a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation with no officers other than a single representative and no employees.

特定受託事業者に係る取引の適正化等に関する法律(令和五年法律第二十五号)第二条第一項に規定する特定受託事業者

pre-amendment National Public Officers Mutual Aid Association Act

改正前国共済法(かいせいまえこくきょうさいほう)

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) as it stood before Article 2 of Act No. 63 of 2012 amended it.

第二条の規定による改正前の国家公務員共済組合法