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旧信託
In Article 12, paragraphs 3 and 4 of the supplementary provisions (附則) of Act No. 4 of 2007, a trust that took effect before the Trust Act came into effect (for a trust made by will, including one whose will was made before then), other than a trust described in the provisos to Article 24-3, paragraph 1 and Article 294-3, paragraph 1 of the Local Tax Act as it stood before Act No. 4 of 2007 amended it.
An earthquake, storm or flood damage (風水害), fire or other disaster, as Article 349-3-3, paragraph 1 of the Local Tax Act as amended by Act No. 2 of 2017 defines it.
30 March 2024, the day the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024) was promulgated (公布).
The date Act No. 17 of 2019, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In Articles 12 and 13 of the supplementary provisions (附則) of Act No. 109 of 1988, shares, etc. as defined in Article 224-3, paragraph (2) of the Income Tax Act as amended by Act No. 109 of 1988 (新所得税法).
The business office, office or similar establishment in Japan at which a trust was entrusted to a trust company, in the rule of the 2007 amending law (Act No. 6 of 2007) on when the old Article 180-2 goes on applying.
In the 2025 amending law (Act No. 13 of 2025), the tax withheld in 2025 from specified public pensions (特定公的年金等) in excess of the tax recomputed under the amended rules, left after setting it against the tax to be withheld from the year's last such payment made on or after 1 December 2025 (less any part not yet withheld), which the payer refunds.
The date Act No. 52 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The Regulation for Enforcement of the Special Act on the Immigration Control of Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan as it stood, as Ministry of Justice Order No. 27 of 1991, before Ministry of Justice Order No. 44 of 2011 amended it.
Each of the Ministerial Orders (省令) as it stood before Ministry of Justice Order No. 7 of 2019, the amending Order these supplementary provisions (附則) belong to, amended it.
The Acts (法律) amended by Act No. 26 of 2008, and the orders made under them, as that Act amended them.
The Acts (法律) amended by Act No. 26 of 2008, and the orders made under them, as they stood before that Act amended them.
The date Act No. 121 of 2007, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In Articles 5 and 14 of the supplementary provisions (附則) of Act No. 8 of 1982, the certification (認定) of a small and medium fishery structural improvement plan (中小漁業構造改善計画) under Article 5, paragraph (1) of the fishery reconstruction special measures law (漁業再建整備特別措置法, Act No. 43 of 1976) as it stood before the Act amending that law came into effect, held at that time by a fishery cooperative or similar body (漁業協同組合等).
In Article 18 of the supplementary provisions (附則) of Act No. 10 of 1993, 1 January 1988: the new rule on inheritance tax paid in instalments applies to inheritances that began on or after that day.
In Article 118 of the supplementary provisions (附則) of Act No. 7 of 2018, residential land, etc. as defined in Article 69-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by that Act: land or rights over land (土地の上に存する権利).
The Acts (法律) amended by Act No. 26 of 2008, and the orders made under them, as that Act amended them.
The Acts (法律) amended by Act No. 26 of 2008, and the orders made under them, as they stood before that Act amended them.
The date Act No. 42 of 2024, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In Article 3, paragraph (1) of the supplementary provisions (附則) of Act No. 55 of 2004, the permission under Article 36-2, paragraph (1) of this Act as amended by Act No. 55 of 2004, which a person holding a former permission (旧許可) when that Act's amendments to Article 36-2 came into effect is deemed to have received on the date they came into effect (一部施行日); it is valid for the longest of the remaining validity periods (有効期間) of that person's former permissions on that date.