Search

経過措置適用地区（けいかそちてきようちく）

In Article 56, paragraph (8) of the supplementary provisions (附則) of Act No. 13 of 2009, the districts listed in item (i)(d) of the table in Article 45, paragraph (1) of this Act as it stood before that Act (旧効力措置法), which those provisions keep in effect, limited to districts designated as water source areas under Article 3, paragraph (1) of the Act on Special Measures concerning Measures Related to Water Resources Areas before that Act came into effect; industrial machinery a consolidated corporation acquires there between that date and 31 March 2012 can use Article 68-27, paragraph (1).

旧税額控除対象額（きゅうぜいがくこうじょたいしょうがく）

In Article 60, paragraph (2) of the supplementary provisions (附則) of Act No. 5 of 2013, ten times the amount deducted from a resident's income tax for the year under Article 41-19-3, paragraph (1) or (2) of this Act as it stood before Article 8 of that Act amended it, for a home renovated under those rules and moved into between 1 January and 31 March 2014 by a resident who also moved into a home renovated under the amended rules later in 2014.

平成二十九年旧法（へいせいにじゅうきゅうねんきゅうほう）

Short name, in Article 118 of the supplementary provisions (附則) of Act No. 7 of 2018, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) amended it.

認定事業再編法人（にんていじぎょうさいへんほうじん）

In the supplementary provisions (附則) of Act No. 8 of 2020, a corporation filing blue returns (青色申告書) that is a certified business restructuring operator (認定事業再編事業者) under Article 66-13, paragraph (2) of this Act as it stood before that Act amended it, whose specified business restructuring plan (特定事業再編計画) was certified under Article 18, paragraph (1) of the Act on the Support for Strengthening Agricultural Competitiveness before that Act came into effect, other than the corporations listed in the items of Article 66-12, paragraph (1).

令和五年新措置法（れいわごねんしんそちほう）

In Article 32, paragraph (6) and Article 46, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, this Act as amended by Article 10 of that Act (Act No. 3 of 2023), leaving out the amendments listed in Article 1, item (iv)(d) of those supplementary provisions.

令和六年新措置法（れいわろくねんしんそちほう）

In Article 32, paragraph (7) and Article 46, paragraph (3) of the supplementary provisions (附則) of Act No. 3 of 2023, this Act as amended by the provisions of Article 10 of that Act (Act No. 3 of 2023) that are listed in Article 1, item (iv)(d) of those supplementary provisions.

旧回送運行許可証（きゅうかいそううんこうきょかしょう）

In Article 3, paragraph (3) of the supplementary provisions (附則) of Act No. 55 of 2004, a delivery operation permit (回送運行許可証) issued under Article 36-2, paragraph (3) of this Act as it stood before Act No. 55 of 2004 amended it and held when that Act's amendments to Article 36-2 came into effect; it is treated as a new delivery operation permit (新回送運行許可証), valid for what remained of its validity period (有効期間) on that date.

旧有価証券報告書（きゅうゆうかしょうけんほうこくしょ）

In the supplementary provisions (附則) of Act No. 4 of 1971, a report under Article 24, paragraph (1) of this Act as it stood before that Act amended it, together with any amended report of it, for a business year that ended before the date that Act came into effect.

旧大量保有報告書（きゅうたいりょうほゆうほうこくしょ）

In Article 11, paragraph (1) of the supplementary provisions (附則) of Act No. 65 of 2006, a statement of large-volume holdings (大量保有報告書) under Article 27-23, paragraph (1) of this Act as it stood before Article 2 of that Act amended it, submitted under Article 10, paragraph (1) of those supplementary provisions on or after the date in their Article 1, item (iv).

旧商品先物取引法（きゅうしょうひんさきものとりひきほう）

In Articles 3 and 4 of the supplementary provisions (附則) of Act No. 86 of 2012, the Commodity Derivatives Transaction Act (Act No. 239 of 1950) as it stood before Article 4 of that Act amended it.

第四号旧介護保険法（だいよんごうきゅうかいごほけんほう）

In the supplementary provisions (附則) of Act No. 83 of 2014, the Long-Term Care Insurance Act (this Act) as it stood before Article 5 of that Act amended it, counting only the amendments listed in Article 1, item (iv) of those supplementary provisions, which came into effect on 1 August 2015.

第七号旧介護保険法（だいしちごうきゅうかいごほけんほう）

In Articles 23 and 24 of the supplementary provisions (附則) of Act No. 83 of 2014, the Long-Term Care Insurance Act (this Act) as it stood before Article 6 of that Act amended it, counting only the amendments listed in Article 1, item (vii) of those supplementary provisions, which came into effect on 1 April 2018.

施行前給付基礎日額（しこうまえきゅうふきそにちがく）

In Article 4 of the supplementary provisions (附則) of Act No. 59 of 1986, the basic daily payment amount (給付基礎日額) under Article 8 on which the pre-effective-date pension benefit (施行前年金給付) was calculated, multiplied by the same rate, rounded up to the yen, where that pension had been revised under Article 64(1) of this Act as it stood before Act No. 59 of 1986.

老齢厚生年金の総額（ろうれいこうせいねんきんのそうがく）

In Article 13, paragraphs (3) and (4) of the supplementary provisions (附則), the amount of an employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions calculated as if Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013, kept in force by Article 86, paragraph (1) of that Act's supplementary provisions (including as Articles 9-2 and 9-3 of the supplementary provisions apply it), did not apply.

令和二年度の宅地等（れいわにねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2020, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018, that on the fiscal 2020 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

令和元年度の宅地等（れいわがんねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2019, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018, that on the fiscal 2019 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

令和三年度の宅地等（れいわさんねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2021, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2021 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

令和五年度の宅地等（れいわごねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2023, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2023 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

令和四年度の宅地等（れいわよんねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2022, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021, that on the fiscal 2022 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

令和七年度の宅地等（れいわしちねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2025, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2025 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).