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Terms

Effective Date of the 2022 Penal Code Amendments

刑法施行日(けいほうしこうび)

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.

specified worker

特定労働者(とくていろうどうしゃ)

A worker raising a child or caring for family, as ministerially specified, whose overtime may be kept shorter on request.

New Rules of Procedure

新手続規則(しんてつづききそく)

In Article 3(1) of the supplementary provisions (附則) of Act No. 82 of 1988, the rules of procedure that the Central Labour Relations Commission (中央労働委員会) makes under Article 26 of this Act as amended by Article 1 of Act No. 82 of 1988.

the 1968 Act

四十三年法(よんじゅうさんねんほう)

This Act as amended by Article 2 of Act No. 25 of 1967.

New Consumption Tax Act

新消費税法(しんしょうひぜいほう)

In the supplementary provisions (附則) of Act No. 69 of 2012, the Consumption Tax Act as amended by 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).

former application period

旧適用期間(きゅうてきようきかん)

In Article 17, paragraph 12 of the supplementary provisions (附則) of Act No. 2 of 2017, the period from the day Act No. 58 of 2016, which amended the law on promoting new business activities of small and medium-sized enterprises (中小企業の新たな事業活動の促進に関する法律), came into effect to 31 March 2017.

power generation business, etc.

発電事業等(はつでんじぎょうとう)

In Article 6, paragraph 2 of the supplementary provisions (附則) of Act No. 5 of 2020, a power generation business, etc. as referred to in Article 72-2, paragraph 1, item 3 of the Local Tax Act as amended by Article 1 of that Act; a corporation that carried it on in the business year before its first business year beginning on or after 1 April 2020 is treated as having worked out its enterprise tax (事業税) income for it as corporation tax income in each business year begun in the ten years before.

group tax sharing parent corporation

通算親法人(つうさんおやほうじん)

A group tax sharing parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act as amended by Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws.

Effective Date of the 2022 Penal Code Amendments

刑法施行日(けいほうしこうび)

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.

instalment sale or similar transaction

割賦販売等(かっぷはんばいとう)

An instalment sale or similar transaction as defined in Article 65, paragraph (1) of this Act as it stood before the 1998 amending law (Act No. 24 of 1998).

beneficial interest in a trust

信託受益権(しんたくじゅえきけん)

The beneficial interest in a trust, other than a collective investment trust, a retirement pension trust or a trust taxed as a corporation.

public pension or retirement package

公的年金等(こうてきねんきんとう)

The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.

qualified company split, etc.

適格分割等(てきかくぶんかつとう)

In Article 19(2) and (3) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), a qualified company split, etc. as Article 61(4) of the Corporation Tax Act as amended by that Act describes it.

day on which six months have elapsed

六月経過日(ろっかげつけいかび)

In Article 33 of the supplementary provisions (附則) of Act No. 8 of 2020, the day of Article 71, paragraph (1) of this Act as that Act amended it, for an ordinary corporation whose previous business year was a consolidated business year (連結事業年度).

former buyer

旧購入業者(きゅうこうにゅうぎょうしゃ)

In Article 2 of the supplementary provisions (附則) of Act No. 59 of 2012, a person who, before that Act came into effect, was in the position of what this Act as amended by it calls a buyer (購入業者) under Article 58-4 — one who buys articles (物品) as a business.

selected starting month

選択開始月(せんたくかいしづき)

In the supplementary provisions (附則) of Act No. 16 of 1973, the month in the middle of 1973 — July or later — from which a resident described in Article 25-2, paragraph (1) as amended by that Act chooses to apply that Article to the income tax for 1973.

public pension or retirement package

公的年金等(こうてきねんきんとう)

In Article 7 of the supplementary provisions (附則) of Act No. 16 of 1975, a public pension, etc. as defined in Article 29-2, paragraph (3), item (ii) of this Act as that Act amended it.

provisions of the new Act

新法の規定(しんぽうのきてい)

In Article 86, paragraph (1) of the supplementary provisions (附則) of Act No. 114 of 2011, Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of this Act as amended by that Act, except the parts applying Articles 74-7 and 74-8 of the Act on General Rules for National Taxes as amended by that Act.

provisions of the former Act

旧法の規定(きゅうほうのきてい)

In Article 86, paragraph (1) of the supplementary provisions (附則) of Act No. 114 of 2011, Article 87-8, paragraph (4), Article 88-7, paragraph (9), Article 89-2, paragraph (10), Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of this Act as it stood before that Act.