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Terms

Act on Special Measures Concerning Taxation as Amended in 1975

昭和五十年新法(しょうわごじゅうねんしんぽう)

In Article 3 of the supplementary provisions (附則) of Act No. 16 of 1973, this Act as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975).

Elderly Medical Care Assurance Act

高齢者医療確保法(こうれいしゃいりょうかくほほう)

Short name, in the supplementary provisions (附則) of Act No. 62 of 2012, for the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982).

specified long-term installment sale, etc.

特定長期割賦販売等(とくていちょうきかっぷはんばいとう)

In Article 44 of the supplementary provisions (附則) of Act No. 7 of 2018, a long-term installment sale, etc. (長期割賦販売等) as defined in Article 16, paragraph (1) of the Consumption Tax Act as it stood before that Act amended it, other than a lease transfer (リース譲渡) as defined in Article 16, paragraph (1) of the Consumption Tax Act as amended by that Act.

special disaster substitute assets, etc.

特例被災代替資産等(とくれいひさいだいたいしさんとう)

A depreciable asset that would have been one of the corporation's disaster substitute assets, etc. (被災代替資産等) under Article 43-3, paragraph (1) of this Act as amended by Act No. 4 of 2017 (Article 68-18, paragraph (1) for a consolidated business year) had it applied to the corporation's business year that ended within one year before that Act came into effect, other than one covered by the provisions listed in Article 53, paragraph (1) or other special rules for depreciable assets a Cabinet Order (政令) specifies.

deemed registered securities company

みなし登録証券会社(みなしとうろくしょうけんがいしゃ)

In the supplementary provisions (附則) of Act No. 107 of 1998, a person that held a license under Article 28 of this Act as it stood before Act No. 107 of 1998 amended it when that Act came into effect, and that Article 12, paragraph (1) of those supplementary provisions therefore treats as registered under Article 28 of this Act as Act No. 107 of 1998 amended it, under its former title (証券取引法).

the New Act

新法(しんぽう)

This Act as amended by Act No. 42 of 1957.

former Act

旧法(きゅうほう)

In the supplementary provisions (附則) of this Act (Act No. 59 of 1981), the Banking Act as it stood before this Act amended it: the earlier Banking Act (Act No. 21 of 1927), which Article 9, paragraph (2) of those supplementary provisions names.

general pronunciation

一般の読み方(いっぱんのよみかた)

A reading generally accepted as a way of reading the characters used in personal names — the only kind of reading that Article 13(2) of this Act, as amended by Article 7 of Act No. 48 of 2023, allows for the kana (振り仮名) of a name entered in a family register (戸籍).

New Residential Basic Book Act

新住民基本台帳法(しんじゅうみんきほんだいちょうほう)

In Articles 3 and 4 of the supplementary provisions (附則) of Act No. 16 of 2019, the Residential Basic Book Act as amended by Article 2 of that Act.

transitional consolidated business year

経過連結事業年度(けいかれんけつじぎょうねんど)

In Article 82, paragraph (4) of the supplementary provisions (附則) of Act No. 4 of 2017, the consolidated business year of a consolidated parent corporation or its consolidated subsidiary that includes the date that Act came into effect; special replacement assets for disaster-damaged assets (特例被災代替資産等) held in that year are treated as having had special depreciation under Article 68-40, paragraph (1), with a shortfall equal to their special depreciation limit.

deemed licensed exchange

みなし免許取引所(みなしめんきょとりひきじょ)

In the supplementary provisions (附則) of Act No. 65 of 2006, an exchange that Article 99 of those supplementary provisions treats as licensed under Article 80, paragraph (1) of this Act as Act No. 65 of 2006 amended it (because it then held the license under Article 80, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法)), and that, when that Act came into effect, had securities listed after giving notification under Article 110, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法).

Agricultural Management Foundation Act, etc. Amendment Act

基盤強化法等改正法(きばんきょうかほうとうかいせいほう)

Short name for the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022), used in the supplementary provisions (附則) of Act No. 4 of 2022: the provisions listed in Article 1, item (xi) of those supplementary provisions come into effect on the day it does.

specified qualified farmland-owning corporation

特定農地所有適格法人(とくていのうちしょゆうてきかくほうじん)

In the supplementary provisions (附則) of Act No. 21 of 2005, a qualified farmland-owning corporation (農地所有適格法人) as defined in Article 2, paragraph (3) of the Cropland Act, of a kind a Cabinet Order (政令) sets, that a donee lets use farmland under a right of loan for use (使用貸借) set up under the preceding paragraph.

2015 Former Corporation Tax Act

平成二十七年旧法人税法(へいせいにじゅうしちねんきゅうほうじんぜいほう)

In Articles 20 to 22 and 28 of 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 it stood before Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) amended it, as it still applies where Article 27, paragraph (1) of the supplementary provisions of that 2015 Act keeps the former rules.

the New Act

新法(しんぽう)

In the supplementary provisions (附則) of the Personal Status Litigation Act (Act No. 109 of 2003), that Act itself, as distinct from the earlier 1898 law on personal status proceedings (人事訴訟手続法, Act No. 13 of 1898) that Article 2 of those provisions repealed.

the New Act

新法(しんぽう)

the Former Act

旧法(きゅうほう)

the Effective Date

施行日(しこうび)

The date Act No. 104 of 2013, the amending Act these supplementary provisions (附則) belong to, comes into effect.

New Labor Insurance Premium Collection Act

新徴収法(しんちょうしゅうほう)

In Articles 53-2 to 53-4 of the supplementary provisions (附則) of Act No. 30 of 2007, the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by Article 7 of that Act.