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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 3 of the supplementary provisions (附則) of Act No. 17 of 2019 come into effect — among them the amendment adding Article 121-3 to this Act — a date set by Cabinet Order (政令) within three years of that Act's promulgation (公布, its official publication) on 31 May 2019.

通常郵便貯金（つうじょうゆうびんちょきん）

Ordinary postal savings as Article 7, paragraph (1), item (i) of the 1947 law on postal savings (Act No. 144 of 1947) defines them, whose interest the 2002 amending law (Act No. 15 of 2002) brought under the new rule on tax-free savings not from 1 January 2006 but from a later day set by Cabinet Order (政令).

磁気テープ等（じきてーぷとう）

Magnetic tape or magnetic disks on which the details required in a statement of payments are recorded, submitted instead of the paper statement with the district tax office director's approval.

振替移行期日（ふりかえいこうきじつ）

The last day for accepting bonds into the new book-entry transfer system, as set in Article 10 of the supplementary provisions of the law on book-entry transfer of corporate bonds as amended in 2002 (for government bonds, a day set by Cabinet Order (政令)), in the transitional rules of the 2002 amending law (Act No. 65 of 2002).

承継郵便貯金（しょうけいゆうびんちょきん）

Postal savings of the kinds listed in Article 5, paragraph (1) of the supplementary provisions of the 2005 amending law (Act No. 102 of 2005) that a person with a disability or in a similar position (障害者等) deposited before that law came into effect, whose interest goes on being taxed under the earlier rules.

特例民法法人（とくれいみんぽうほうじん）

An incorporated association or incorporated foundation listed in the table in Appended Table 1, item (i) of this Act as it stood before the 2008 amending law (Act No. 23 of 2008), which goes on in existence as a general incorporated association or general incorporated foundation under Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006).

経過措置個人（けいかそちこじん）

An individual who was carrying on the business covered by Article 53, paragraph (1) of this Act as it stood before the 2018 amending law (Act No. 7 of 2018) when that law came into effect, or who takes such a business over afterwards, for whom that Article keeps effect from 2018 to 2030, with the amount it allows cut by a further tenth each year from 2022.

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 Article 13 of the supplementary provisions (附則) of Act No. 84 of 1994, a permission or other disposition (処分), or another act, done under a law's provisions. Article 13 treats such an act done under the laws as they stood before that Act (or, for the provisions the proviso to Article 1 of its supplementary provisions lists, those provisions) came into effect as done, for applying the amended laws from that day, under their corresponding provisions, except as Articles 5 to 10 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 Article 13 of the supplementary provisions (附則) of Act No. 84 of 1994, an application for a permission or the like, or another act, made under a law's provisions. Article 13 treats such an application or act made under the laws as they stood before that Act and still pending when it (or, for a provision named in the proviso to Article 1 of its supplementary provisions, that provision) came into effect as made, for applying the amended laws from that day, under their corresponding provisions, except as Articles 5 to 10 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.

申請等の行為（しんせいとうのこうい）

In Article 2 of the supplementary provisions (附則) of Ministry of Justice Order No. 7 of 2019, an application, request (申出) or other act. That Article treats one made on a form of the Ministerial Orders (省令) as they stood before that Order amended them, and still under way when it came into effect, as made on the corresponding form of the amended Orders.

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.

旧特別措置法（きゅうとくべつそちほう）

This Act as it stood before Article 23 of Act No. 114 of 2011 amended it.

旧民事訴訟法（きゅうみんじそしょうほう）

This Act as it stood before Article 1 of Act No. 152 of 2004 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. 79 of 1991, 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 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 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. 79 of 1991, 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 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 5 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.