Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
認定買受計画
In the supplementary provisions (附則) of Act No. 12 of 2026, a certified purchase plan under Article 113 of the former condominium facilitation act (旧円滑化法), that is, Act No. 78 of 2002 as it stood before Article 3 of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025) amended it, including any change still certified under the former rules; it is treated as a certified removal, etc. plan (認定除却等計画) under Article 31-2, paragraph (2), item (xi).
In Article 4 of the supplementary provisions (附則) of Act No. 83 of 2001, the Act on the special account for automobile liability reinsurance (自動車損害賠償責任再保険特別会計法) as it stood before Article 2 of Act No. 83 of 2001 amended it.
In Article 11, paragraph (2) of the supplementary provisions (附則) of Act No. 65 of 2006, a statement of changes (変更報告書) under Article 27-25, paragraph (1) of this Act as it stood before Article 2 of that Act amended it, submitted under Article 10, paragraph (2) of those supplementary provisions on or after the date in their Article 1, item (iv).
This Act as amended by Article 1 of Act No. 29 of 2005.
This Ministerial Order as amended by Article 3 of Ministry of Justice Order No. 37 of 2012, as Articles 8 and 9 of that Order's supplementary provisions (附則) name it.
The provisions of each law as amended by Act No. 66 of 2023, an Act amending the Penal Code, together with the provisions of the Act on the Punishment of Acts of Photographing Sexual Poses, etc. and the Erasure, etc. of Electronic or Magnetic Records of Images of Sexual Poses Recorded on Seized Articles (Act No. 67 of 2023).
This Act as it stood before Article 5 of Act No. 79 of 2018 amended it.
In Article 21 of the supplementary provisions (附則) of Act No. 62 of 2012, the employees' old-age pension (老齢厚生年金) and the other insurance benefits paid as a pension on account of old age under Article 42 of the Employees' Pension Insurance Act as amended by Article 3 of that Act and the other provisions a Cabinet Order (政令) names.
In Article 4, paragraph (3) of the supplementary provisions (附則) of Act No. 95 of 1994, the disability employees' pension (障害厚生年金) under the Employees' Pension Insurance Act, the disability pension under the former Employees' Pension Insurance Act (旧厚生年金保険法), and the disability pensions paid by mutual aid associations (共済組合).
老齢基礎年金等
In Article 14 of the supplementary provisions (附則) of Act No. 62 of 2012, the old-age basic pension (老齢基礎年金) and other pensions paid for old age under the amended Article 26 of this Act and other provisions a Cabinet Order (政令) names.
In the supplementary provisions of Act No. 114 of 2011, an examination or collection under way since before 1 January 2013 in which, before that date, officials had already questioned people, inspected records or taken similar steps under the old provisions of the individual tax laws; the new rules on questioning and inspection in this Act do not apply to it.
The Corporation Tax Act (Act No. 34 of 1965) as amended by Article 2 of Act No. 6 of 2010, an Act partially amending the Income Tax Act and other laws.
The Corporation Tax Act (Act No. 34 of 1965) as it stood before Article 2 of Act No. 6 of 2010, an Act partially amending the Income Tax Act and other laws, amended it.
The Consumption Tax Act as it stood before Article 3 of Act No. 68 of 2012 amended it, whose Article 29 tax rate still applies to the transfers of taxable assets and specified taxable purchases covered by the transitional measures that Article 10, paragraph 2 of the supplementary provisions (附則) of Act No. 69 of 2012 lists.
三十年四月旧法
The Local Tax Act as it stood before the provisions listed in Article 1, item 9-2 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2018, amended it.
The Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, an Act partially amending the Income Tax Act and other laws, amended it — counting only the amendments listed in Article 1, item 5(b) of that Act's supplementary provisions (附則).
対象ガス供給業
A gas supply business other than the gas pipeline supply business (導管ガス供給業) of Article 72-2, paragraph 1, item 2 and the specified gas supply business (特定ガス供給業) of item 4 of that paragraph of the Local Tax Act as amended by Act No. 1 of 2022.
In Article 44, paragraphs (2) and (4) of the supplementary provisions (附則) of Act No. 7 of 2018, the taxable period (課税期間) for which a business operator chose not to apply Article 16, paragraph (1) of the former Consumption Tax Act kept in effect (旧効力消費税法) to its specified long-term instalment sales (特定長期割賦販売等), or the taxable period containing 31 December of the year Article 8, paragraph (2), item (i) of those supplementary provisions sets or the last day of the business year Article 28, paragraph (2), item (i) sets; instalments falling due on or after its first day are treated as transfers made in it.
In Article 19, paragraph (2) of the supplementary provisions (附則) of Act No. 82 of 2011, a person jointly liable for a taxpayer's inheritance tax under Article 34, paragraph (1) of the Inheritance Tax Act as it stood before Article 3 of that Act amended it, other than the taxpayer (納税義務者).
In Article 43, paragraph (5) of the supplementary provisions (附則) of Act No. 7 of 2018, a general incorporated association or similar corporation as defined in Article 66-2, paragraph (2), item (i) of the Inheritance Tax Act as amended by that Act; for one set up before that Act's effective date (施行日), Article 66-2 applies only to the inheritance tax on the death, on or after 1 April 2021, of a person who is its director (理事) or stopped being one less than five years before.