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第四号新民法（だいよんごうしんみんぽう）

In Article 10 of the supplementary provisions (附則) of Act No. 72 of 2018, the Civil Code as amended by Article 2 of that Act.

経過事業年度（けいかじぎょうねんど）

In Article 12, paragraph (2) of the supplementary provisions (附則) of Act No. 21 of 2005, a business year beginning before and ending on or after the day that Act came into effect that includes the day a fact under Article 10, paragraph (3) or Article 11, paragraph (2) of those provisions occurred, where that day falls before the day that Act came into effect.

経過措置調査（けいかそちちょうさ）

In Article 25 of the supplementary provisions (附則) of Act No. 114 of 2011, an examination (調査) continuing after 31 December 2012 in which the corporation had already, on or before that day, been questioned or had its records inspected under Article 153 of the Corporation Tax Act as it stood before that Act; the old rules still apply to such questioning and inspection.

経過措置調査（けいかそちちょうさ）

In Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 114 of 2011, an examination continued after 31 December 2012 in which, by that date, the person examined had already been questioned or had records inspected under Article 62, paragraphs (1) or (3) of the Consumption Tax Act as it stood before that 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. 83 of 1983, a permission or other disposition (処分), or another act, done under a law's provisions. Article 14 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 13 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. 83 of 1983, an application for a permission or the like, or another act, made under a law's provisions. Article 14 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 13 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

許可掘削者等（きょかくっさくしゃとう）

A person who, when Act No. 121 of 2007 came into effect, was drilling land with a permission under Article 3, paragraph (1), or doing additional drilling of a hot spring channel with a permission under Article 11, paragraph (1), of this Act as it stood before that Act amended it, including a person later granted such a permission under the earlier rules on an application still undecided at that time.

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. 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 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.

介護扶助施設（かいごふじょしせつ）

In Article 21 of the supplementary provisions (附則) of Act No. 77 of 2005, the facility covered by public aid providing long-term care to the elderly (介護老人福祉施設), long-term care health facility (介護老人保健施設) or long-term care sanatorium medical facility (介護療養型医療施設), as defined in Article 7, paragraphs (21) to (23) of the Long-Term Care Insurance Act as it stood before that Act, to which long-term care assistance (介護扶助) limited to facility care services (施設介護), given under Article 34-2, paragraph (2) of the Public Assistance Act as it stood before that Act, was being entrusted for a public assistance recipient (被保護者) when that Act came into effect.

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.

旧国税徴収法（きゅうこくぜいちょうしゅうほう）

In the supplementary provisions (附則) of Act No. 67 of 1962, the National Tax Collection Act as it stood before that Act's amendments.

基準所得金額（きじゅんしょとくきんがく）

In Article 68-3, paragraph (1) of this Act as amended by Act No. 109 of 1988, as these supplementary provisions (附則) reword it for cooperatives, etc. (協同組合等) in business years beginning between 1 April 1989 and 31 March 1990, the amount of income that paragraph fixes, which is compared with any income eligible for the reduced tax rate (軽減税率適用所得金額) under the former Article 42-2, paragraph (1).

平成二年新法（へいせいにねんしんぽう）

Short name, in Article 10(3) of the supplementary provisions (附則) of Act No. 12 of 1989, for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990).

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.