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former center

旧センター(きゅうせんたー)

In Article 2 of the supplementary provisions (附則) of Act No. 35 of 2002, a social welfare corporation (社会福祉法人) under Article 22 of the Social Welfare Act that, when that Act came into effect, held a designation under Article 9-12, paragraph (1) of this Act as it stood before that Act and carried out the placement work (あっせん) named in Article 9-13, item (i) of that wording; it is treated as designated under Article 9-18 as that Act amended it, that is, as a work/life support center for persons with disabilities (障害者就業・生活支援センター).

re-employment allowance

再就職手当(さいしゅうしょくてあて)

In Article 8, paragraph (5) of the supplementary provisions (附則) of Act No. 31 of 2003, the re-employment allowance paid under Article 56-2 of this Act as it stood before Article 1 of that Act amended it; people who received it before that Act came into effect and still held the job are treated, for Article 57, as having received the employment promotion allowance (就業促進手当).

Partial Effective Date

一部施行日(いちぶしこうび)

1 October 2014, the date the provisions listed in Article 1, item (ii) of the supplementary provisions (附則) of Act No. 13 of 2014 come into effect.

item (ii) Effective Date

第二号施行日(だいにごうしこうび)

The date the amendments listed in Article 1, item (ii) 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 three years of the day that Act was promulgated (公布), 28 April 2021.

new Act

新景品表示法(しんけいひんひょうじほう)

New Personal Status Litigation Act

新人事訴訟法(しんじんじそしょうほう)

This Act as amended by Article 1 of Act No. 20 of 2018.

item (ix) Effective Date

第九号施行日(だいきゅうごうしこうび)

The date the provisions listed in Article 1, item (ix) of the supplementary provisions (附則) of Act No. 16 of 2019 come into effect — among them the part of its amendment to Article 17 of this Act that concerns items (v) and (vi) — a date set by Cabinet Order (政令) within three years of that Act's promulgation (公布, its official publication).

Former Mariners Insurance Act

旧船員保険法(きゅうせんいんほけんほう)

In Article 8 of the supplementary provisions (附則) of Act No. 42 of 1957, the Mariners Insurance Act as it stood before the Act Partially Amending the Mariners Insurance Act (Act No. 44 of 1957) amended it.

disposition or other act

処分等の行為(しょぶんとうのこうい)

In the supplementary provisions (附則) of Ministry of Labour Order No. 2 of 2000, a permission or other disposition (処分), or another act, done under a law's provisions or a Cabinet Order (政令) under it. Article 2 treats such an act that a Director of a Prefectural Labor Standards Bureau (都道府県労働基準局長) or a prefectural governor (都道府県知事) did before the decentralization reform law (地方分権推進整備法) came into effect, where the work it concerns is to be handled from that day by the Director of a Prefectural Labor Bureau (都道府県労働局長) under the laws as that law amended them or Ministry of Labour Orders (労働省令) under them, as done by the Director of the Prefectural Labor Bureau under their corresponding provisions.

application or other act

申請等の行為(しんせいとうのこうい)

In the supplementary provisions (附則) of Ministry of Labour Order No. 2 of 2000, an application for a permission or the like, or another act, made to an official under a law's provisions or a Cabinet Order (政令) under it. Article 2 treats such an application or act made to a Director of a Prefectural Labor Standards Bureau (都道府県労働基準局長) or a prefectural governor (都道府県知事) and still pending when the decentralization reform law (地方分権推進整備法) came into effect, where the work it concerns is to be handled from that day by the Director of a Prefectural Labor Bureau (都道府県労働局長) under the laws as that law amended them or Ministry of Labour Orders (労働省令) under them, as made to the Director of the Prefectural Labor Bureau under their corresponding provisions.

item (vii) Effective Date

第七号施行日(だいしちごうしこうび)

The date the provisions listed in Article 1, item (vii) of the supplementary provisions (附則) of Act No. 64 of 2014 come into effect, a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).

New Earthquake Special Provisions Act

新震災特例法(しんしんさいとくれいほう)

In the supplementary provisions (附則) of Act No. 1 of 2022, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022).

designation period

指定対象期間(していたいしょうきかん)

In Article 3 of the supplementary provisions (附則) of Act No. 2 of 2026, the designation period (指定対象期間) as defined in Article 37-2, paragraph 2 of the Local Tax Act as amended by Article 1 of that Act: the period an Order of the Ministry of Internal Affairs and Communications (総務省令) sets as the period a designation covers.

item (ii) Effective Date

第二号施行日(だいにごうしこうび)

1 March 2025, the date the provisions listed in Article 1, item (ii) of the supplementary provisions (附則) of Act No. 84 of 2023, among them its Article 2, which amended this Act a second time, came into effect.

New School Education Act

新学校教育法(しんがっこうきょういくほう)

Transaction Specialist Identification Card

取引主任者証(とりひきしゅにんしゃしょう)

In paragraph (3) of the supplementary provisions (附則) of Act No. 56 of 1980, the real estate transaction chief certificate (宅地建物取引主任者証) under Article 22-2, paragraph (1) of this Act as Act No. 56 of 1980 left it, which a person registered under Article 18, paragraph (1) of this Act as it stood before that Act could apply for within the period the registering prefectural governor set, during the three years after that Act came into effect.

unrecorded expense amount

未計上経費額(みけいじょうけいひがく)

The expenses of a sale or similar transfer of assets on deferred-payment terms (延払条件付販売等), other than a lease transfer (リース譲渡), made before Act No. 7 of 2018 came into effect, which an individual still accounts for under Article 65 of this Act as it stood before that Act and which has not been counted in business income for a year before the base year (基準年) — a year from 2018 to 2024, fixed by how the individual accounted for it — and is counted in that year's business income.

new permanent establishment

新恒久的施設(しんこうきゅうてきしせつ)

In Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a permanent establishment (恒久的施設) as Article 2, item (xii)-19 of the Corporation Tax Act as amended by that Act defines it, used for the rules on foreign corporations whose permanent establishment status on 31 December 2018 changed between the old and new definitions.

unrecognized revenue

未計上収益額(みけいじょうしゅうえきがく)

In Article 28 of the supplementary provisions (附則) of Act No. 7 of 2018, the revenue from a sale, etc. of specified assets (特定資産の販売等) that is a long-term installment sale, etc. (長期割賦販売等), accounted for under Article 63, paragraph (1) of the former Corporation Tax Act those provisions keep in force (旧効力法人税法), that has not been included in income for business years or consolidated business years (連結事業年度) beginning before the base business year (基準事業年度) the items of paragraph (2) set.

unrecognized expenses

未計上費用額(みけいじょうひようがく)

In Article 28 of the supplementary provisions (附則) of Act No. 7 of 2018, the expenses of a sale, etc. of specified assets (特定資産の販売等) that is a long-term installment sale, etc. (長期割賦販売等), accounted for under Article 63, paragraph (1) of the former Corporation Tax Act those provisions keep in force (旧効力法人税法), that have not been counted as deductible expenses for business years or consolidated business years (連結事業年度) beginning before the base business year (基準事業年度) the items of paragraph (2) set.