Search

平成十一年新法（へいせいじゅういちねんしんぽう）

Short name for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by Article 1 of Act No. 9 of 1999, the 1999 Act partially amending it and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake.

平成十四年新法（へいせいじゅうよねんしんぽう）

Short name, in Article 15(2) of the supplementary provisions (附則) of Act No. 9 of 1999, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002).

特定電子計算機（とくていでんしけいさんき）

In the supplementary provisions (附則) of Act No. 13 of 2009, a computer that a corporation sold to a specified computer leasing company (特定電子計算機貸付会社) as referred to in Article 57, paragraph (2) of this Act as it stood before that Act and is to buy back as referred to in paragraph (3) of that Article.

調整前連結税額（ちょうせいまえれんけつぜいがく）

In the supplementary provisions (附則) of Act No. 10 of 2014, the consolidated tax before adjustment as described in Article 68-15-5, paragraph (1) of this Act as amended by that Act, on the consolidated income of a special consolidated business year (特例連結事業年度).

旧法自動二輪車（きゅうほうじどうにりんしゃ）

The motorcycle (自動二輪車) of Article 3 of the Road Traffic Act as it stood before Act No. 74 of 1995 amended it, as Article 2, paragraph (1), item (ii) of that Act's supplementary provisions (附則) uses the term for licenses limited to motorcycles corresponding to the new standard motorcycle (普通自動二輪車).

大型第二種免許（おおがただいにしゅめんきょ）

The class 2 large motor vehicle license (大型自動車第二種免許) of Article 84, paragraph (4) of the Road Traffic Act as amended by Article 4 of Act No. 90 of 2004, as Article 6, paragraph (1) of that Act's supplementary provisions (附則) names it in saying which license held under the earlier wording is deemed to be which license under the new one; a class 2 large motor vehicle license held under the earlier wording is deemed to be this one.

みなし認可基金（みなしにんかききん）

In the supplementary provisions (附則) of Act No. 65 of 2006, an investor protection fund (投資者保護基金) that held an authorization under Article 79-30, 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) when that Act came into effect, and that Article 89 of those supplementary provisions therefore treats as authorized under Article 79-30, paragraph (1) of this Act as Act No. 65 of 2006 amended it.

主要株主適格者（しゅようかぶぬしてきかくしゃ）

In Article 108 and Article 110 of the supplementary provisions (附則) of Act No. 65 of 2006, a local government or other person a Cabinet Order (政令) specifies that held an authorization under Article 106-3, paragraph (1) or the proviso to paragraph (4) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and is therefore treated as authorized under Article 106-3, paragraph (1) of this Act as Act No. 65 of 2006 amended it.

新個別延長給付（しんこべつえんちょうきゅうふ）

In Article 3, paragraph (3) of the supplementary provisions (附則) of Act No. 14 of 2017, payment of the basic allowance (基本手当) under Article 24-2 of this Act as amended by Article 1 of that Act, which may follow the old individual extended benefits (旧個別延長給付) for someone who was receiving them when that Article came into effect and falls under Article 24-2, paragraph (1), item (ii).

旧都道府県計画（きゅうとどうふけんけいかく）

In Article 25, paragraphs (2) and (3) of the supplementary provisions (附則) of Act No. 31 of 2015, a prefectural plan for the optimization of medical expenses (都道府県医療費適正化計画) made under the Act on Assurance of Medical Care for Elderly People as it stood before Article 9 of that Act amended it, which is treated as the new prefectural plan (新都道府県計画) until that plan is drawn up.

旧住民基本台帳法（きゅうじゅうみんきほんだいちょうほう）

This Act as it stood before Act No. 36 of 2021 amended it.

特区地方公共団体（とっくちほうこうきょうだんたい）

In row 7-3 of Appended Table 3 and row 4-3 of Appended Table 4, the prefecture with jurisdiction over an area that was a project implementation area (事業実施区域) under Article 12-5, paragraph (3) of the law on National Strategic Special Zones (国家戦略特別区域法) as it stood before the Act Partially Amending the Child Welfare Act, etc. (Act No. 29 of 2025) amended it — or, where paragraph (12) of that Article applied, the designated city (指定都市) holding the exam — whose head may hold the exam for nursery teachers limited to a National Strategic Special Zone (国家戦略特別区域限定保育士試験) under the former rules until 31 March 2026, as Article 14 of that Act's supplementary provisions (附則) defines it.

割賦販売等の方法（かっぷはんばいとうのほうほう）

In Article 5 of the supplementary provisions (附則) of Act No. 74 of 2008, the method of installment sales (割賦販売), of loan-affiliated installment sales (ローン提携販売), or of sales or services involving the intermediation of installment purchases (割賦購入あっせん), as defined in Article 2, paragraphs (1) to (3) of the Installment Sales Act as it stood before that Act amended it.

外国法人課税所得（がいこくほうじんかぜいしょとく）

Taxable income of a foreign corporation as described in Article 5, paragraph (2), item (ii) of this Act as amended by Act No. 6 of 2007: income with its source in Japan of the kinds that item lists, belonging to the assets of a trust taxed as a corporation (法人課税信託) that a nonresident has taken on as trustee.

旧住民基本台帳法（きゅうじゅうみんきほんだいちょうほう）

In Article 3, paragraph (1) and Article 47 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Residential Basic Book Act as it stood before Article 19 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013) amended it.

一往復用一般旅券（いちおうふくよういっぱんりょけん）

In the supplementary provisions (附則) of Act No. 23 of 1995, the ordinary passport (一般旅券) described in the second sentence of Article 2 of the supplementary provisions of the Act Partially Amending the Passport Act (Act No. 23 of 1989): a passport carried over from before that 1989 Act that is valid for a single journey rather than multiple journeys.

認可取消社団法人（にんかとりけししゃだんほうじん）

In Article 10 of the supplementary provisions (附則) of Act No. 23 of 2008, an incorporated association (社団法人) listed in Appended Table 2, item (i) of the Corporation Tax Act as it stood before that Act that continues as a general incorporated association under Article 40(1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006), has not made the registration under Article 106(1) of that Act, and has had its authorization under Article 45 of that Act revoked under Article 131(1) of that Act; it is treated as a public interest corporation, etc. (公益法人等) only if it is a non-profit corporation (非営利型法人).

認可取消財団法人（にんかとりけしざいだんほうじん）

In Article 10 of the supplementary provisions (附則) of Act No. 23 of 2008, an incorporated foundation (財団法人) listed in Appended Table 2, item (i) of the Corporation Tax Act as it stood before that Act that continues as a general incorporated foundation under Article 40(1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006), has not made the registration under Article 106(1) of that Act, and has had its authorization under Article 45 of that Act revoked under Article 131(1) of that Act; it is treated as a public interest corporation, etc. (公益法人等) only if it is a non-profit corporation (非営利型法人).

旧短時間労働者法（きゅうたんじかんろうどうしゃほう）

This Act as it stood before Act No. 30 of 2007 amended it.

平成二十五年新法（へいせいにじゅうごねんしんぽう）

Short name, in Article 48 of the supplementary provisions (附則) of Act No. 23 of 2008, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013).