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A house that has stood since on or before 1 January 1982, had seismic retrofit work of the kind a Cabinet Order (政令) sets done between 1 April 2017 and 31 March 2031, and so became a certified long-life quality house (認定長期優良住宅) of a kind a Cabinet Order sets; two thirds of its fixed asset tax (固定資産税) for the fiscal year after the work is completed is taken off, and half for the year after that where it was a building obstructing evacuation routes under the Act on Promotion of Seismic Retrofitting of Buildings.
A specified transfer as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an individual's transfer (譲渡) of a home in Japan the individual lives in or recently lived in, or its land or land rights, held for more than five years as of 1 January of the year, including a lease of real property that gives rise to capital gains, other than a transfer to the spouse or another person in a special relationship a Cabinet Order (政令) sets and others a Cabinet Order sets.
予定期間
For the exemption from special landholding tax (特別土地保有税), the period up to two years from the date the mayor recognises that a landowner is to use the land as non-taxable land or similar, or to make a qualifying transfer of it (or a period a Cabinet Order (政令) sets where, for example, building or large-scale land development normally takes longer).
A special account, kept apart from its other accounts, that the investor protection fund (投資者保護基金) must set up to handle repayment of borrowings guaranteed by the government that remain at the end of the business year containing the date a Cabinet Order (政令) sets as the end of its payment and related services for the companies subject to the special rule (特例適用会社).
一般株式等に係る譲渡所得等の金額
The previous year's amount of income from the transfer of general shares, etc. (一般株式等 — shares and similar interests other than listed ones), computed as a Cabinet Order (政令) provides, which the paragraph taxes for the municipal inhabitant tax (市町村民税) income levy (所得割) separately from other income.
The date, set by Cabinet Order (政令) within one year of promulgation (公布, official publication), on which the provisions listed in the proviso to Article 1 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act (Act No. 61 of 1988) come into effect.
第四号施行日
The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 62 of 2012 come into effect, a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).
The business income, capital gains and miscellaneous income for the previous year from the futures transactions of Article 41-14, paragraph 1 of the Act on Special Measures Concerning Taxation, calculated as a Cabinet Order (政令) provides, on which the municipal income levy (所得割) is levied apart from other income at 3% (4% where the taxpayer lives in a designated city (指定都市)).
上場株式等に係る譲渡所得等の金額
The previous year's amount of income from the transfer of listed shares, etc. (上場株式等), computed as a Cabinet Order (政令) provides and, as a rule, leaving out income from specified shares (特定株式等譲渡所得金額), which the paragraph taxes for the municipal inhabitant tax (市町村民税) income levy (所得割) separately from other income.
Renovation or other work of a kind a Cabinet Order (政令) sets that helps prevent heat loss through outer walls, windows and the like, done from 1 April 2022 to 31 March 2031 in the residential part (特定居住用部分) of a house that has existed since 1 April 2014 or earlier (other than a building in unit ownership, and of a kind a Cabinet Order sets).
In Article 30-14 as Article 6 of the supplementary provisions (附則) of Cabinet Order No. 17 of 2025 reads it for one year from 26 May 2025, a person whose certificate of residence (住民票) carries a former surname (旧氏) but not its kana reading.
上場株式等に係る配当所得等の金額
The previous year's interest income and dividend income from dividends and similar income on listed shares, etc. (上場株式等の配当等), computed as a Cabinet Order (政令) provides, which Article 33-2 of the supplementary provisions (附則) taxes for the income levy (所得割) of the prefectural and municipal inhabitant taxes separately from other income.
The Cabinet Order enforcing the earlier road traffic control law (道路交通取締法施行令, Cabinet Order No. 261 of 1953), which Article 2 of the supplementary provisions (附則) of the Road Traffic Act repealed.
Farmland in an urbanization promotion area (市街化区域農地) that exists on the assessment date (賦課期日) of the urbanization promotion area designation year (市街化区域設定年度) and whose owner, between the designation date (市街化区域設定日) and 31 December of the year in which that fiscal year begins, started an application for development permission under Article 29, paragraph 1 of the City Planning Act or another procedure for planned conversion to building land that a Cabinet Order (政令) specifies, and had the mayor certify it.
第六号施行日
The date the provisions listed in Article 1, item (vi) of the supplementary provisions (附則) of Act No. 31 of 2026 come into effect — among them its Article 2, which amends this Act — a date a Cabinet Order (政令) sets within two years of that Act's promulgation (公布, its official publication) on 5 June 2026.
In Article 3, paragraph (4) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a permanent establishment (恒久的施設) as Article 2, paragraph (1), item (viii)-4 of this Act defines it as amended by that Act, used for the rules on foreign corporations that had no permanent establishment under the former definition on 31 December 2018 but had one under the new definition.
特定マンション
A condominium (as defined in Article 2, item 1 of the Act on Advancement of Proper Condominium Management, with dwelling units of a kind a Cabinet Order (政令) sets) 20 or more years old, whose manager received advice or guidance under Article 5-2, paragraph 1 of that Act or which is a management-plan-certified condominium (管理計画認定マンション) under Article 5-20, paragraph 1 of that Act of a kind a Cabinet Order sets, on which large-scale work including repair or alteration of its outer walls, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, was done from 1 April 2023 to 31 March 2027 — only the building on which the work was done.
変更後予定期間
For land on which special land holding tax (特別土地保有税) is deferred for a scheduled period (予定期間), the period after the owner changes the grounds for the deferral — two years from the day the mayor certifies that the land will be used as non-taxable land, transferred under the special rule or used as exempted land, or a longer period a Cabinet Order (政令) sets where, for example, building a factory or office usually takes more than two years — within which that must be done.
The date Cabinet Order No. 301 of 2015, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, one of the documents listed in Article 337, paragraph (2) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) in its wording before 1 January 2016, which a holder of certain bonds and bond-type trust interests (公社債等) had shown to the payer of their transfer proceeds, as Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013 describes; a payer shown one by 31 December 2015 had to record its name and the name and address on it in a ledger.