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Terms

former special zone for the information and communications industry

旧情報通信産業特別地区(きゅうじょうほうつうしんさんぎょうとくべつちく)

In the supplementary provisions (附則) of Act No. 4 of 2022, an information and communications industry special zone (情報通信産業特別地区) as referred to in Article 28, paragraph (2), item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa as it stood before Act No. 7 of 2022, set out on the day before Act No. 4 of 2022 came into effect in a previously submitted promotion plan (旧提出情報通信産業振興計画) as referred to in Article 4, paragraph (1) of the supplementary provisions of Act No. 7 of 2022 (沖振法等改正法).

施行日の前日において沖振法等改正法附則第四条第一項に規定する旧提出情報通信産業振興計画に定められている旧沖振法第二十八条第二項第三号に規定する情報通信産業特別地区

pre-amendment Defined-Benefit Corporate Pension Act

改正前確定給付企業年金法(かいせいまえかくていきゅうふきぎょうねんきんほう)

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined-Benefit Corporate Pension Act as it stood before Article 2 of Act No. 63 of 2013 amended it.

第二条の規定による改正前の確定給付企業年金法

rate for the time being

間税率(あいだぜいりつ)

In the supplementary provisions (附則) of Act No. 81 of 2025, the tax rate for the time being (当分の間税率) of the light oil delivery tax (軽油引取税): the rate that the special provisions in the supplementary provisions of the Local Tax Act set for the time being, which the State is to abolish on 1 April 2026 in place of the subsidy it pays to hold down the wholesale price of light oil.

地方税法(昭和二十五年法律第二百二十六号)附則の規定に基づく軽油引取税の税率の特例による当分の間の税率

2019 reduced-rate transfer, etc. of assets

元年軽減対象資産の譲渡等(がんねんけいげんたいしょうしさんのじょうととう)

In Chapter 3 (tax credits, etc.) of this Act as Article 34, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) has it read from 1 October 2019 to 30 September 2023, a 2019 reduced-rate transfer, etc. of assets as Article 34, paragraph (1) of those supplementary provisions defines it: a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan in that period that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.

所得税法等の一部を改正する法律(平成二十八年法律第十五号)附則第三十四条第一項に規定する元年軽減対象資産の譲渡等

New Financial Instruments and Exchange Act

新金融商品取引法(しんきんゆうしょうひんとりひきほう)

the New Act on Special Measures Concerning Taxation

新租税特別措置法(しんそぜいとくべつそちほう)

Act on Special Measures Concerning Taxation as Amended for 2022

四年新措置法(よねんしんそちほう)

This Act as amended by Article 16 of Act No. 8 of 2020.

Former Securities and Exchange Act

旧証券取引法(きゅうしょうけんとりひきほう)

the effective date

施行日(しこうび)

The date Act No. 65 of 2006, the amending Act these supplementary provisions (附則) belong to, comes into effect.

Act on Special Measures Concerning Taxation Before the 2022 Changes

四年旧措置法(よねんきゅうそちほう)

This Act as it stood before Article 16 of Act No. 8 of 2020 amended it.

the Former Act on Special Measures Concerning Taxation

旧租税特別措置法(きゅうそぜいとくべつそちほう)

the New Act

新法(しんぽう)

the Effective Date

施行日(しこうび)

The date Act No. 9 of 1980, the amending Act these supplementary provisions (附則) belong to, comes into effect.

the New Corporation Tax Act

新法人税法(しんほうじんぜいほう)

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as amended by Article 3 of that Act, counting only the amendments listed in Article 1, item (v)(b) of those supplementary provisions.

2013 Amendment Act

平成二十五年改正法(へいせいにじゅうごねんかいせいほう)

Short name for the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013).

New Securities and Exchange Act

新証券取引法(しんしょうけんとりひきほう)

the Former Corporation Tax Act

旧法人税法(きゅうほうじんぜいほう)

This Act as it stood before Article 3 of Act No. 8 of 2020 amended it.

the Former Act

旧法(きゅうほう)

the New Act

新法(しんぽう)

In the original supplementary provisions (附則) of this Code, this Code itself (Act No. 109 of 1996), as against the earlier Code of Civil Procedure (旧法) that Article 2 of those provisions amended.

Former Order

旧令(きゅうれい)

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.