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改修専有部分（かいしゅうせんゆうぶぶん）

An exclusively owned part (専有部分) of a building under sectional ownership, at least ten years old and of a kind a Cabinet Order (政令) specifies, in whose living space (特定居住用部分) renovation work a Cabinet Order specifies was done between 1 April 2016 and 31 March 2031 to make it safer for elderly, disabled and other persons (高齢者等) to live in and easier to assist them, as Article 15-9, paragraph 5 of the supplementary provisions (附則) uses the term for the fixed assets tax (固定資産税).

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. 50 of 2015, 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 a Cabinet Order (政令) under Article 8 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. 50 of 2015, 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 that day, as made under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 5 of its supplementary provisions or a Cabinet Order (政令) under Article 8 provide otherwise.

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.

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).

計算後残余額（けいさんござんよがく）

In Article 28(3)(i) of the supplementary provisions (附則) of Act No. 50 of 2001, where the contribution months come to 11 or fewer, the amount left of what a qualified retirement pension contract (適格退職年金契約) handed over to the Organization for Workers' Retirement Allowance Mutual Aid (勤労者退職金共済機構) 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 covered employee (被共済者) retired — or that amount itself if the employee retired in the month of the handover.

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.

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. 50 of 2015, 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 a Cabinet Order (政令) under Article 8 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. 50 of 2015, 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 that day, as made under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 5 of its supplementary provisions or a Cabinet Order (政令) under Article 8 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. 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.

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.

第六号施行日（だいろくごうしこうび）

In Article 6 of the supplementary provisions (附則) of Act No. 16 of 2019, the date, set by Cabinet Order (政令) within one year of that Act's promulgation (公布), on which the provisions listed in Article 1, item (vi) of those supplementary provisions come into effect.

第二号施行日（だいにごうしこうび）

The date the provisions listed in Article 1, item (ii) of the supplementary provisions (附則) of Act No. 58 of 2021 come into effect: a date set by Cabinet Order (政令) within three months of that Act's promulgation (公布, its official publication).

特定鉄道事業者（とくていてつどうじぎょうしゃ）

A railway business operator under Article 7, paragraph 1 of the Railway Business Act, of a kind a Cabinet Order (政令) sets, that intends to run a specified railway business (特定鉄道事業) replacing a conventional line a passenger railway company, etc. (旅客会社等) abolished on opening a Shinkansen section, and that between 1 April 1997 and 31 March 2031 received from that company the railway facilities of the abolished section; the fixed assets it so acquired and uses in that business are taxed for fixed asset tax (固定資産税) and city planning tax (都市計画税) on half their value for 20 fiscal years.

適用部分の税額（てきようぶぶんのぜいがく）

The fixed assets tax (固定資産税) or city planning tax (都市計画税) on the part of a replacement home that the reduction in Article 56, paragraph 11 or 13 of the supplementary provisions (附則) applies to (a home replacing one in Fukushima lost to the Great East Japan Earthquake, or one in an area unfit for residence (居住困難区域)), computed as a Cabinet Order (政令) sets (summed over the owners where a home is divided or jointly owned); half of it is taken off the tax for four fiscal years and a third for the next two.

農業協同組合等（のうぎょうきょうどうくみあいとう）

In Article 19(6)(ii) of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), an agricultural cooperative or other corporation of a kind a Cabinet Order (政令) specifies that has made an interest subsidy contract under the 1971 Act on temporary interest subsidies for loans to farmland owners building rental housing (Act No. 32 of 1971).

特定上場株式等（とくていじょうじょうかぶしきとう）

Listed shares, etc. (上場株式等) put in custody in another custody account (他の保管口座) with the securities company immediately after being acquired, on or after 1 January 1993, through or from that company, and kept there since, together with other requirements a Cabinet Order (政令) sets.