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経過措置調査（けいかそちちょうさ）

In Article 24, paragraph 1 of the supplementary provisions (附則) of Act No. 3 of 2023, an investigation begun before 1 January 2024 and still under way, in which the person had been questioned or inspected under Article 141 of the National Tax Collection Act as it stood before Article 9 of that Act amended it; the earlier rules still apply to questions and inspections in it.

経過措置調査（けいかそちちょうさ）

In the supplementary provisions of Act No. 9 of 2015, an examination already under way before that Act's changes came into effect, in which the taxpayer had been questioned or their records inspected before then; the old rule on re-examining after such an examination still applies.

旧交納付金法（きゅうこうのうふきんほう）

In Article 15-2, paragraph 1 of the supplementary provisions (附則), the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 82 of 1956), then titled 国有資産等所在市町村交付金及び納付金に関する法律 (a law on grants and payments to municipalities where national assets are located), as it stood before Article 2 of Act No. 94 of 1986 amended it.

旧都市計画法（きゅうとしけいかくほう）

In Article 19-3, paragraph 3 and Article 29-5, paragraph 1 of the supplementary provisions (附則), the City Planning Act as it stood before Article 1 of Act No. 73 of 2000, which amended it and the Building Standards Act, amended it.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

市町村交付金（しちょうそんこうふきん）

The grant a prefecture makes to municipalities out of the dividend levy (配当割) of the prefectural inhabitant tax under Article 71-47, paragraph 1 of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006).

旧基盤強化法（きゅうきばんきょうかほう）

In the wording Article 7, paragraph 3 of the supplementary provisions (附則) of Act No. 4 of 2014 gives Article 73-27-5, paragraph 1 of the Local Tax Act as it stood before that Act, the Act on Promotion of Improvement of Agricultural Management Foundation as it stood before Act No. 102 of 2013, an Act amending it and other laws to promote the structural reform of agriculture, amended it.

旧暫定措置法（きゅうざんていそちほう）

In Article 8, paragraph 2, item 3 and paragraph 4, item 3 of the supplementary provisions (附則) of Act No. 2 of 2015, the Act on Temporary Measures concerning Special Local Corporation Tax as it stood before Article 6 of that Act amended it.

二十九年旧法（にじゅうきゅうねんきゅうほう）

The Local Tax Act as it stood before the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 13 of 2016, which come into effect on 1 April 2017, amended it.

中小事業者等（ちゅうしょうじぎょうしゃとう）

A small and medium-sized business operator (中小事業者) as defined in Article 10, paragraph 8, item 5 of the Act on Special Measures Concerning Taxation, or a small and medium-sized enterprise (中小企業者) as defined in Article 42-4, paragraph 8, item 6 of that Act, as Article 15, paragraph 43 of the supplementary provisions (附則) of the Local Tax Act defined the term before Article 2 of Act No. 3 of 2018 amended it.

経過事業年度（けいかじぎょうねんど）

A business year in which a corporation's residual assets were finalized before Act No. 1 of 2023 came into effect but whose deadline for the return under Article 72-29, paragraph 3 of the Local Tax Act as it stood before that Act amended it falls on or after that date — the return by which a corporation in liquidation files and pays the income levy (所得割) of enterprise tax for that year within one month after the year ends, or by the day before the final distribution of residual assets if that comes sooner.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act (or, for a provision Article 1 of its supplementary provisions lists, that provision) came into effect, where the official who is to handle the matter changes on the day it comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act (or, for a provision Article 1 of its supplementary provisions lists, that provision) and still pending when it came into effect, where the official who is to handle the matter changes on the day it comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 109 of 1986, a permission or other disposition (処分), or another act, done under a law's provisions. Article 6 treats such an act done under the laws as they stood before that Act (or, for the provisions listed in Article 1 of its supplementary provisions, each of them) came into effect, where the official who is to handle the matter changes on the day it comes into effect, as done under the corresponding provisions of the laws as amended, except as Articles 2 to 5 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 109 of 1986, an application for a permission or the like, or another act, made under a law's provisions. Article 6 treats such an application or act made under the laws as they stood before that Act (or, for the provisions listed in Article 1 of its supplementary provisions, each of them) and still pending when it came into effect, where the official who is to handle the matter changes on the day it comes into effect, as made under the corresponding provisions of the laws as amended, except as Articles 2 to 5 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.