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Terms

specified public pension or retirement package

特定公的年金等(とくていこうてきねんきんとう)

In Article 10, paragraphs (3) and (4) and Article 11, paragraph (1) of the supplementary provisions (附則) of Act No. 13 of 2025, the public pensions and similar payments (公的年金等) of a kind a Cabinet Order (政令) specifies; when the payer makes the last such payment of a year on or after 1 December 2025, any income tax withheld too much earlier must be applied to the tax to be withheld from it.

small or medium-sized consolidated subsidiary corporation

中小連結子法人(ちゅうしょうれんけつこほうじん)

A consolidated subsidiary corporation that is a small or medium-sized consolidated corporation (中小連結法人) as defined in Article 68-9, paragraph 8, item 5 of this Act as it stood before Article 11 of Act No. 6 of 2019 amended it, as used in the supplementary provisions (附則) of Act No. 114 of 2011 on reserves for special repairs (特別修繕準備金).

small or medium-sized consolidated parent corporation

中小連結親法人(ちゅうしょうれんけつおやほうじん)

A consolidated parent corporation that is a small or medium-sized consolidated corporation (中小連結法人) as defined in Article 68-9, paragraph 8, item 5 of this Act as it stood before Article 11 of Act No. 6 of 2019 amended it, as used in the supplementary provisions (附則) of Act No. 114 of 2011 on reserves for special repairs (特別修繕準備金).

city with a child guidance center

児童相談所設置市(じどうそうだんじょせっちし)

A city (including a special ward (特別区) of Tokyo) designated by Cabinet Order (政令) as one that sets up a child guidance center (児童相談所), as provided for in Article 59-4, paragraph (1) of the Child Welfare Act, which then handles work that Act otherwise gives to prefectures.

Further Amended Act on Specified Commercial Transactions

新々特定商取引法(しんしんとくていしょうとりひきほう)

Short name, in Article 2 of the supplementary provisions (附則) of Act No. 72 of 2021, for this Act as amended by those provisions of Article 1 of that Act listed in Article 1, item (iii)(a) of the supplementary provisions — the amendments that come into effect later, on the item (iii) effective date (第三号施行日).

deemed registered type-II financial instruments business operator

みなし登録第二種業者(みなしとうろくだいにしゅぎょうしゃ)

In Articles 147 to 155 of the supplementary provisions (附則) of Act No. 65 of 2006, a person that Article 147, paragraph (1) of those supplementary provisions treats as registered under Article 29 of this Act as Act No. 65 of 2006 amended it as a financial instruments business operator (金融商品取引業者) carrying on type-II financial instruments business (第二種金融商品取引業), because of a registration it held under the trust business legislation then in force when that Act came into effect (banks, cooperative financial institutions (協同組織金融機関) and other financial institutions a Cabinet Order (政令) specifies excepted).

item (iv) New Residential Basic Book Act

第四号新住民基本台帳法(だいよんごうしんじゅうみんきほんだいちょうほう)

In Articles 4 and 5 of the supplementary provisions (附則) of Cabinet Order No. 301 of 2015, the Residential Basic Book Act as amended by Article 21 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).

nuclear power generation facility under the transitional measures

経過措置原子力発電施設(けいかそちげんしりょくはつでんしせつ)

In Article 43 of the supplementary provisions (附則) of Act No. 3 of 2023, a specified nuclear power generation facility (特定原子力発電施設) under Article 57-4, paragraph (1) of this Act as it stood before that Act, other than one designated under Article 64-2, paragraph (1) of the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors before the date set in Article 1, item (xiii) of those provisions; a corporation still holding a reserve for decommissioning of nuclear power generation facilities (原子力発電施設解体準備金) for it adds the reserve back to its income in equal parts over 30 years.

amount of bed conversion support payments, etc. collected

病床転換支援金等徴収額(びょうしょうてんかんしえんきんとうちょうしゅうがく)

In Article 9-2 of the supplementary provisions (附則), the total of the bed conversion support payments, etc. (病床転換支援金等) that the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) collected from insurers under Article 7, paragraph (1) of the supplementary provisions from fiscal 2008 through the fiscal year a Cabinet Order (政令) sets (the target period, 対象期間).

exclusively owned part of a specified dwelling with heat loss prevention renovation, etc.

特定熱損失防止改修等住宅専有部分(とくていねつそんしつぼうしかいしゅうとうじゅうたくせんゆうぶぶん)

An exclusively owned part (専有部分) of a building in sectional ownership (区分所有), of a kind a Cabinet Order (政令) sets, that has stood since on or before 1 April 2014 and became a certified long-life quality house (認定長期優良住宅) after heat loss prevention renovation work, etc. (熱損失防止改修工事等) was done in its residential part between 1 April 2022 and 31 March 2031; two thirds of the fixed asset tax (固定資産税) its owner bears for the fiscal year after the work is completed is taken off.

the Effective Date

施行日(しこうび)

The date Cabinet Order No. 27 of 2025, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.

inconsistent period

不整合期間(ふせいごうきかん)

In Articles 9-4-2 and 9-4-6 of the supplementary provisions (附則), time recorded as premium-paid time as a category 3 insured person (第三号被保険者) between April 1986 and the month before the item (ii) provisions of Act No. 63 of 2013 came into effect (other than periods a Cabinet Order (政令) excludes), whose record was later corrected under Article 14 to time as a category 1 insured person (第一号被保険者).

special premium

特例保険料(とくれいほけんりょう)

In Article 9-4-9 of the supplementary provisions (附則), a premium equal to the ordinary monthly premium that a person may pay, once approved, for each month of an applicable period (対象期間) in which an administrative failure kept them from paying.

late-payment premium

後納保険料(こうのうほけんりょう)

A national pension premium paid, with the Minister of Health, Labour and Welfare's approval, for a past month the collection of whose premium has become time-barred — within ten years before the month of approval under Act No. 93 of 2011, within five years under Act No. 64 of 2014 — the month's premium plus an amount a Cabinet Order (政令) sets.

item (iii) Effective Date

第三号施行日(だいさんごうしこうび)

The date the provisions listed in Article 1, item (iii) of the supplementary provisions of the 2009 amending law (Act No. 79 of 2009) came into force.

item (i) effective date

第一号施行日(だいいちごうしこうび)

The date the provisions listed in Article 1, item (i) of the supplementary provisions (附則) of Act No. 59 of 2022 come into effect — among them its amendments to Articles 13, 14, 18 to 20, 31, 34, 35 and 50 to 53 of this Act — which is a date set by Cabinet Order (政令) within one year and six months of that Act's promulgation (公布, its official publication).

item (vi) Effective Date

第六号施行日(だいろくごうしこうび)

In the supplementary provisions (附則) of Act No. 14 of 2019, the date the provisions listed in Article 1, item (vi) of those supplementary provisions, Article 4 of that Act among them, come into effect, a date set by Cabinet Order (政令) within four years of that Act's promulgation.

item (iii) effective date

第三号施行日(だいさんごうしこうび)

The date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 65 of 2006 come into effect, a date a Cabinet Order (政令) sets within six months of the Act's promulgation.

bearer public and corporate bonds, etc.

無記名公社債等(むきめいこうしゃさいとう)

In Article 51 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the bearer bonds and similar securities referred to in Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.

owner of farmland under conversion to building land

宅地化農地所有者(たくちかのうちしょゆうしゃ)

The owner of farmland under conversion to building land (宅地化農地), including the owner's heir, on whom the fixed assets tax (固定資産税) and city planning tax (都市計画税) on that farmland are levied.