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外国銀行等（がいこくぎんこうとう）

In Article 25 of the supplementary provisions (附則) of Act No. 87 of 1992, a person abroad carrying on business of the same kind as banks, trust companies or the other financial institutions a Cabinet Order (政令) specified under Article 43-2, paragraph (1) of this Act as that Act amended it, or a company that a Ministry of Finance Order (大蔵省令) specified under that paragraph.

国等の事務（くにとうのじむ）

In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.

国等の事務（くにとうのじむ）

In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.

国等の事務（くにとうのじむ）

In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.

国等の事務（くにとうのじむ）

In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.

国等の事務（くにとうのじむ）

In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.

国等の事務（くにとうのじむ）

In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.

国等の事務（くにとうのじむ）

In the supplementary provisions of Act No. 87 of 1999, work of the State, of another local government or of another public body that an organ of a local government managed or carried out under an Act (法律) or a Cabinet Order (政令) before that Act comes into effect, which the local government then handles as its own affairs.

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. 66 of 2018, a certification or other disposition (処分), or another act, done under a law's provisions. Article 11 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 10 of its supplementary provisions or a Cabinet Order (政令) under Article 13 of 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. 66 of 2018, an application for a certification or the like, or another act, made under a law's provisions. Article 11 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) came into effect and still pending then, where the official who is to handle the matter changes on that day, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 10 of its supplementary provisions or a Cabinet Order (政令) under Article 13 of them provide otherwise.

第四号施行日（だいよんごうしこうび）

The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of the Act Partially Amending the Social Welfare Act, etc. (Act No. 51 of 2026) come into effect, a date set by Cabinet Order (政令) within three years of that Act's promulgation (公布, its official publication) on 25 June 2026.

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 of the 2023 amending law (Act No. 56 of 2023) came into force.

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. 47 of 2016, an approval or other disposition (処分), or another act, done under a law's provisions. Article 7 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 these supplementary provisions or a Cabinet Order (政令) under Article 9 of 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. 47 of 2016, an application for an approval or the like, or another act, made under a law's provisions. Article 7 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 these supplementary provisions or a Cabinet Order (政令) under Article 9 of them provide otherwise.

政府積立比率（せいふつみたてひりつ）

In Article 27 of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio of the reserve in the employees' pension account (厚生年金勘定) at the end of fiscal 2014, as provided in Article 84-6, paragraph (4), item (i) of the Employees' Pension Insurance Act as amended by that Act, to the costs, set by Cabinet Order (政令), that the government as the operator of employees' pension insurance was to bear for fiscal 2015; each implementing organization's (実施機関) fiscal 2015 costs times this ratio fix the part of its reserves deemed set aside as implementing organization reserves (実施機関積立金) on the day that Act came into effect.

計算後残余額（けいさんござんよがく）

In Article 36, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2013, the amount left of what a dissolved employees' pension fund (厚生年金基金) handed over to the Organization for Workers' Retirement Allowance Mutual Aid (勤労者退職金共済機構) for a covered employee (被共済者), after the deduction a Cabinet Order (政令) sets, with compound interest at a Cabinet Order rate plus a rate the Minister of Health, Labour and Welfare (厚生労働大臣) sets from the month after the handover to the month the employee retired — or that amount itself if the employee retired in the month of the handover.

第九号施行日（だいきゅうごうしこうび）

In the supplementary provisions (附則) of Act No. 74 of 2025, the date the provisions listed in Article 1, paragraph (1), item (ix) of those supplementary provisions come into effect.

災害関連支出（さいがいかんれんししゅつ）

Unavoidable expenditure of a kind a Cabinet Order (政令) sets in connection with the disaster caused by the 2024 Noto Peninsula Earthquake of 1 January 2024 (令和六年能登半島地震災害), counted in the loss on assets that an income levy (所得割) taxpayer may choose to treat as a loss arising in 2023.

特定鉄道事業（とくていてつどうじぎょう）

A railway business needed to replace the transport of a conventional line section that a passenger railway company, etc. (旅客会社等) abolished, under the Railway Business Act, after opening between 1 April 1997 and 31 March 2031 a section of a Shinkansen line whose construction the Minister of Transport ordered on 13 November 1973 under Article 8 of the Nationwide Shinkansen Railways Construction and Improvement Act, where the conventional section runs between the same two ends; fixed assets used in it that the operator received from that company are taxed on half their value for 20 fiscal years.

外貿埠頭公社（がいぼうふとうこうしゃ）

A public interest incorporated foundation (公益財団法人) set up by a port management body (港湾管理者) as Article 2, paragraph 1 of the Port and Harbour Act defines it, of a kind a Cabinet Order (政令) specifies, through whose investment (出資) a designated company (指定会社) under the Act on Management and Operation of Specific International Piers acquired the fixed assets for which Article 15, paragraph 15 of the supplementary provisions (附則) sets a special base for fixed assets tax (固定資産税) and city planning tax (都市計画税).