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申請等（しんせいとう）

In Article 24 of the supplementary provisions (附則) of Act No. 25 of 1984, an application, notification or other act. That Article treats such an act made, before that Act came into effect, to a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) as made, as a Cabinet Order (政令) provides — or, for one made to such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — to the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or maritime branch office head (海運支局長等) under the Acts and orders as that Act amended them.

処分等（しょぶんとう）

In Article 23 of the supplementary provisions (附則) of Act No. 25 of 1984, a permission, approval or other disposition (処分), or a contract or other act. That Article treats such an act that, before that Act came into effect, a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) did under an Act (法律) or an order made under one as done, as a Cabinet Order (政令) provides — or, for an act of such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — by the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or head of a maritime branch or other local office (海運支局長等) under the Acts and orders as that Act amended them.

申請等（しんせいとう）

In Article 24 of the supplementary provisions (附則) of Act No. 25 of 1984, an application, notification or other act. That Article treats such an act made, before that Act came into effect, to a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) as made, as a Cabinet Order (政令) provides — or, for one made to such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — to the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or maritime branch office head (海運支局長等) under the Acts and orders as that Act amended them.

処分等（しょぶんとう）

In Article 23 of the supplementary provisions (附則) of Act No. 25 of 1984, a permission, approval or other disposition (処分), or a contract or other act. That Article treats such an act that, before that Act came into effect, a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) did under an Act (法律) or an order made under one as done, as a Cabinet Order (政令) provides — or, for an act of such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — by the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or head of a maritime branch or other local office (海運支局長等) under the Acts and orders as that Act amended them.

申請等（しんせいとう）

In Article 24 of the supplementary provisions (附則) of Act No. 25 of 1984, an application, notification or other act. That Article treats such an act made, before that Act came into effect, to a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) as made, as a Cabinet Order (政令) provides — or, for one made to such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — to the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or maritime branch office head (海運支局長等) under the Acts and orders as that Act amended them.

施行日（しこうび）

The date Act No. 40 of 2015 came into effect.

処分等（しょぶんとう）

In Article 23 of the supplementary provisions (附則) of Act No. 25 of 1984, a permission, approval or other disposition (処分), or a contract or other act. That Article treats such an act that, before that Act came into effect, a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) did under an Act (法律) or an order made under one as done, as a Cabinet Order (政令) provides — or, for an act of such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — by the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or head of a maritime branch or other local office (海運支局長等) under the Acts and orders as that Act amended them.

申請等（しんせいとう）

In Article 24 of the supplementary provisions (附則) of Act No. 25 of 1984, an application, notification or other act. That Article treats such an act made, before that Act came into effect, to a Director of a District Maritime Bureau (海運局長), the Director of the Maritime Supervision Department (海運監理部長), the head of a branch or other local office of either (支局長等) or a Director of a District Land Transport Bureau (陸運局長) as made, as a Cabinet Order (政令) provides — or, for one made to such a branch or local office head, an Order of the Ministry of Transport (運輸省令) — to the corresponding Director of a District Transport Bureau (地方運輸局長), Director of the Maritime Supervision Department or maritime branch office head (海運支局長等) under the Acts and orders as that Act amended them.

施行日（しこうび）

The date the amending law or Ministerial Order these supplementary provisions belong to comes into effect.

承認法人等（しょうにんほうじんとう）

In Article 4 of the supplementary provisions (附則), a corporation or other body (法人等) formed by an employer (other than one whose place of business has a health insurance society) and the insured persons it employs and approved by the Minister of Health, Labour and Welfare as meeting the requirements of a Cabinet Order (政令), which may pay those insured persons up to the co-payment (一部負担金) they paid for medical treatment covered by insurance benefits.

機械装置等（きかいそうちとう）

Machinery and equipment, tools, furniture and fixtures, building fixtures (other than those that work as one with a house, unless Article 343, paragraph 10 deems them assets other than houses) and structures that an agricultural cooperative, a small and medium-sized enterprise cooperative (中小企業等協同組合) other than a minor business cooperative or an enterprise association, a farmland intermediary management organization (農地中間管理機構) as defined in Article 2, paragraph 4 of the Act on the Promotion of Farmland Intermediary Management Services, or another corporation a Cabinet Order (政令) sets acquires from 1 April 2026 to 31 March 2028 for use by a certified new farmer (認定就農者) under the Act on Promotion of Improvement of Agricultural Management Foundation who is shown on the map of a published regional plan (地域計画) as one who is to farm the land it covers.

普通預金等（ふつうよきんとう）

In the supplementary provisions (附則) of Act No. 94 of 1987, ordinary deposits and others a Cabinet Order (政令) specifies as similar, for which the amended Local Tax Act's provisions on the prefectural inhabitant tax (道府県民税) on interest and similar income apply from a date a Cabinet Order sets instead of from 1 April 1988.

一部施行日（いちぶしこうび）

The date the provisions named in the proviso to Article 1 of the supplementary provisions (附則) come into effect — Chapter IV of this Act, on erasing records of sexual poses on seized articles, and Articles 3 to 6 of the supplementary provisions: a date set by Cabinet Order (政令) within one year of the Act's promulgation (公布) on 23 June 2023.

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. 57 of 2017 came into effect, a date set by Cabinet Order (政令) within one year and six months after that Act was promulgated (公布, officially published).

旧法障害年金（きゅうほうしょうがいねんきん）

In Article 14, paragraph (2) of the supplementary provisions (附則) of Act No. 95 of 1994, a disability pension (障害年金) under the former Employees' Pension Insurance Act (旧厚生年金保険法), including one the government is to pay under Article 87, paragraph (2) of the supplementary provisions (附則) of Act No. 34 of 1985 and others a Cabinet Order (政令) treats alike; a person once entitled to one, but no longer entitled when that Act came into effect, who is disabled to a disability grade (障害等級) by the same injury or illness may claim an employees' disability pension (障害厚生年金) before turning 65.

法定申告期限（ほうていしんこくきげん）

The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).

停車場建物等（ていしゃじょうたてものとう）

Station buildings and other buildings (家屋), or station equipment and other depreciable assets (償却資産) for railway business, of a kind a Cabinet Order (政令) sets, that a railway business operator (鉄道事業者) or tramway operator (軌道経営者) acquired between 1 April 2012 and 31 March 2027 through a project of a kind a Cabinet Order sets to install lifts, escalators and the like at existing stations or stops to meet the accessibility standards of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc.; for five fiscal years their fixed assets tax (固定資産税) and city planning tax (都市計画税) base is two thirds of their price.

特例損失金額（とくれいそんしつきんがく）

The loss an income levy (所得割) taxpayer suffered, through the Great East Japan Earthquake (東日本大震災 — the earthquake of 11 March 2011 and the nuclear power plant accident that followed it), on assets of the kinds Article 34, paragraph 1, item 1 covers, including disaster-related expenditure (災害関連支出) and less what insurance money, damages or similar payments made good, which the taxpayer may choose to treat as a loss arising in 2010.

第四号施行日（だいよんごうしこうび）

In Article 10 of the supplementary provisions (附則) of Act No. 72 of 2018, 1 April 2020: the date the provisions listed in Article 1, item (iv) of those supplementary provisions, among them Article 2 of that Act, which amended the Civil Code, come into effect — a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication) on 13 July 2018.

経過措置法人（けいかそちほうじん）

In Article 25(1) and (4) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a corporation that, when that Act came into effect, was carrying on a covered business (対象事業) under Article 53(1) of the Corporation Tax Act as it stood before that Act — publishing or another business a Cabinet Order (政令) sets, for which a reserve for returned goods could be set aside — including a corporation that takes over such a business on or after the day it came into effect.