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新検体検査（しんけんたいけんさ）

In Article 6 of the supplementary provisions (附則) of Act No. 57 of 2017, specimen testing (検体検査) as provided in Article 15-2 of the Medical Care Act as amended by Article 2 of that Act.

納税の猶予（のうぜいのゆうよ）

Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.

新交付金法（しんこうふきんほう）

In Article 23 of the supplementary provisions (附則) of Act No. 7 of 1991, the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located as amended by Article 3 of that Act.

旧所得税法（きゅうしょとくぜいほう）

In Article 83 of the supplementary provisions (附則) of Act No. 102 of 2005, the Income Tax Act as it stood before Article 78 of that Act amended it.

六号施行日（ろくごうしこうび）

The date the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect: the date Act No. 45 of 2024 comes into effect.

旧取引業法（きゅうとりひきぎょうほう）

In Article 8 of the supplementary provisions (附則) of Act No. 96 of 2003, the Real Estate Brokerage Act (Act No. 176 of 1952) as it stood before Article 7 of Act No. 96 of 2003 amended it.

一部施行日（いちぶしこうび）

The date, set by Cabinet Order (政令) within two years of promulgation, on which the provisions named in the proviso to Article 1 of the supplementary provisions (附則) of Act No. 56 of 2016 come into effect: the amendments to Article 34-2, paragraph (1), the new items added after Article 35, paragraph (1), item (vi) and Article 37, paragraph (1), item (ii), and Article 3 of those supplementary provisions.

特別の修繕（とくべつのしゅうぜん）

The special repairs described in Article 55, paragraph (1) of this Act as it stood before the 1998 amending law (Act No. 24 of 1998), towards whose cost a reserve for special repairs set aside by the end of 1998 could still be put.

外国課徴金（がいこくかちょうきん）

The foreign surcharges listed in Article 45, paragraph (1), item (ix) of this Act as amended by the 2009 amending law (Act No. 13 of 2009), other than surcharges and late charges under the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade, for conduct that began before that law came into effect and ended after.

旧所得税法（きゅうしょとくぜいほう）

In Article 2 of the supplementary provisions (附則) of Ministry of Finance Order No. 72 of 2002, the Income Tax Act as it stood before Article 13 of the 2002 Act arranging related Acts to develop the securities market through reform of the securities settlement system and other systems (Act No. 65 of 2002) amended it, whose Article 10 is kept in force by Article 9, paragraph (2) of that Act's supplementary provisions.

特定合併等（とくていがっぺいとう）

In Article 20, paragraph (2) of the supplementary provisions (附則) of Act No. 6 of 2019, a merger, company split or share exchange a corporation carries out on or after the day that Act came into effect, of the kind in Article 61-2, paragraph (23) of the Corporation Tax Act as it stood before that Act amended it (旧法人税法), whose contract was made before that day.

第二号新法（だいにごうしんぽう）

This Act as amended by Article 2 of Act No. 60 of 2016.

特定利子税（とくていりしぜい）

In paragraph (5) of the supplementary provisions (附則) of Act No. 6 of 1973, the part of the interest tax (利子税) on deferred inheritance or gift tax that covers the period from that Act's effective date (施行日) to the first installment due date after it, where Articles 52 and 52-2 as amended by that Act would give more than the earlier rules; the earlier rules still apply to it.

新所得税法（しんしょとくぜいほう）

The Income Tax Act as amended by the amending law these supplementary provisions belong to.

損失の額等（そんしつのがくとう）

The amount of loss under Article 67-17, paragraph (2) of this Act as it stood before Act No. 21 of 2005, and other amounts a Cabinet Order (政令) sets, arising before that Act came into effect from holding or transferring the earlier separated book-entry government bonds (旧分離振替国債).

民間国外債（みんかんこくがいさい）

In Article 70 of the supplementary provisions (附則) of Act No. 6 of 2010, a private foreign bond as referred to in Article 41-13, paragraph (3) of this Act as amended by that Act, issued on or after the day that Act comes into effect.

異動申告書（いどうしんこくしょ）

In the supplementary provisions (附則) of Act No. 4 of 2017, the return filed under Article 42-2, paragraph (8) of this Act as it stood before that Act when a change described there occurred after a tax exemption application return (非課税適用申告書) was filed.

控除済金額（こうじょずみきんがく）

The amount already deducted, under Article 42-6, paragraph (3) of this Act as amended by Article 16 of Act No. 8 of 2020 or as it stood before, from the pre-adjustment corporation tax (調整前法人税額) for business years beginning within one year before the current one, including amounts of the corporation deducted from corporation tax in consolidated business years.

旧円滑化法（きゅうえんかつかほう）

In Article 37, paragraph (2) of the supplementary provisions (附則) of Act No. 12 of 2026, the law on facilitating the rebuilding, etc. of condominiums (マンションの建替え等の円滑化に関する法律, Act No. 78 of 2002) as it stood before Article 3 of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025) amended it.

新自賠責法（しんじばいせきほう）

In Article 37 of the supplementary provisions (附則) of Act No. 102 of 1999, the Act on Securing Compensation for Automobile Accidents as amended by Article 36 of those supplementary provisions.