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Terms

old-age welfare pension

老齢福祉年金(ろうれいふくしねんきん)

In Article 21 of the supplementary provisions (附則) of Act No. 92 of 1973, the old-age welfare pension under this Act; a person entitled to it does not receive the old-age special benefit (老齢特別給付金) that article provides.

disability pension under the former Act

旧法障害年金(きゅうほうしょうがいねんきん)

In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 95 of 1994, a disability pension under the former National Pension Act (旧国民年金法), other than a disability welfare pension.

other provisions

その他の規定(そのたのきてい)

The provisions of Act No. 202 of 1953 other than its amendments to Articles 303, 307, 310, 321-4(1) and 321-5(1) and (2) and paragraph 9 of its supplementary provisions (附則), which came into effect on 13 August 1953, the day the Act was promulgated (公布).

the 2017 New Act

二十九年新法(にじゅうきゅうねんしんぽう)

The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 3 of 2013, which come into effect on 1 January 2017.

Former Building Unit Ownership Act

旧区分所有法(きゅうくぶんしょゆうほう)

In the supplementary provisions (附則) of Act No. 140 of 2002, the Act on Building Unit Ownership as it stood before Article 1 of that Act amended it.

New Building Unit Ownership Act

新区分所有法(しんくぶんしょゆうほう)

In the supplementary provisions (附則) of Act No. 47 of 2025, the Act on Building Unit Ownership as amended by Article 1 of that Act.

domestic trust company

内国信託会社(ないこくしんたくがいしゃ)

A trust company that is a domestic corporation, including a financial institution carrying on trust business under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943).

foreign trust company

外国信託会社(がいこくしんたくがいしゃ)

A foreign trust company as defined in Article 180-2, paragraph (1) of this Act as amended by the 2007 amending law (Act No. 6 of 2007), the relief in that paragraph applying to income with its source in Japan that such a company receives once the Trust Act comes into effect.

New Special Taxation Measures Regulation

新措置法規則(しんそちほうきそく)

In the supplementary provisions (附則) of Ministry of Finance Order No. 90 of 1997, the Ministerial Order (省令) for the enforcement of the Act on Special Measures Concerning Taxation (租税特別措置法施行規則) as amended by Article 2 of that Order.

investigation covered by the transitional measures

経過措置調査(けいかそちちょうさ)

In Article 93-2 of the supplementary provisions (附則) of Act No. 114 of 2011, an examination under way since before 1 January 2013 in the course of which the person had already been questioned or inspected under Article 62, paragraph (1) or (2) of this Act (also as applied by paragraph (6)) as it stood before Article 23 of Act No. 114 of 2011 amended it.

New Code of Civil Procedure

新民事訴訟法(しんみんじそしょうほう)

This Act as amended by Article 1 of Act No. 152 of 2004.

item (iii) Effective Date

第三号施行日(だいさんごうしこうび)

1 April 2020, the date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 72 of 2018 come into effect — among them that Act's amendments to Articles 998 and 1000 and the proviso to Article 1025 of the Civil Code — which is the day Act No. 44 of 2017, which amended the Civil Code, came into effect.

corporation under the transitional measures

経過措置法人(けいかそちほうじん)

In Article 25(1) and (4) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a corporation that, when that Act came into effect, was carrying on a covered business (対象事業) under Article 53(1) of the Corporation Tax Act as it stood before that Act — publishing or another business a Cabinet Order (政令) sets, for which a reserve for returned goods could be set aside — including a corporation that takes over such a business on or after the day it came into effect.

transitional measure provisions

経過措置規定(けいかそちきてい)

In Article 16, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012, Article 5, paragraphs (1) to (3) and the main clauses of Article 5, paragraphs (4) and (5) of the supplementary provisions (附則) of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them to taxable transfers and specified taxable purchases made on or after 1 October 2019 (一部施行日) under contracts made before that date.

item (iv) effective date

第四号施行日(だいよんごうしこうび)

The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 66 of 2016 come into effect, among them Article 3 of that Act, which amended the Defined Contribution Pension Act: a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).

Effective Date of the Expropriation of Land Act Amendment

収用法施行日(しゅうようほうしこうび)

The day the Act partially amending the Expropriation of Land Act that the supplementary provisions (附則) of Act No. 24 of 1967 refer to comes into effect, from which the amended rules on transfers by expropriation apply.

economic benefit, etc.

経済的利益等(けいざいてきりえきとう)

In Article 58 of the supplementary provisions (附則) of Act No. 6 of 2010, the economic benefit as defined in Article 29, paragraph (3) of this Act as it stood before that Act, and amounts a Cabinet Order (政令) names, that a salary income earner, etc. (給与所得者等) receives through measures under Article 9, paragraph (2), item (ii) or Article 10, paragraph (3) of the Workers' Property Accumulation Promotion Act to lighten workers' burden; the old rules still apply to the part for periods before 1 January 2011.

provisions of the former Act, etc.

旧法等の規定(きゅうほうとうのきてい)

In Article 49, paragraph (1) of the supplementary provisions (附則) of Act No. 16 of 2012, Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) and Article 90-6, paragraph (2) or (4) of this Act as it stood before that Act, together with Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3) and Article 90-4-3, paragraph (2) of this Act as amended by that Act as read under Article 44, paragraph (2), Article 45, paragraph (2) or Article 46, paragraph (2) of those supplementary provisions.

New Special Provisions Law for Earthquake Victims

新震災特例法(しんしんさいとくれいほう)

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 13 of Act No. 9 of 2015, whose supplementary provisions (附則) define the term.