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調整前支給停止額（ちょうせいまえしきゅうていしがく）

In Article 14, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, for a beneficiary of an employees' old-age pension (老齢厚生年金) covered by Article 14, paragraph (1), the amount equal to the part of the pension that would be suspended if Article 46, paragraph (1) of the Employees' Pension Insurance Act as amended by that Act applied.

特定健康保険組合（とくていけんこうほけんくみあい）

In Article 4 of the supplementary provisions (附則) of Act No. 31 of 2015, a health insurance society (健康保険組合) as provided in Article 3, paragraph (1) of the supplementary provisions of the Health Insurance Act — one the Minister of Health, Labour and Welfare has authorized as meeting the requirements of a Ministry of Health, Labour and Welfare Order (厚生労働省令), which former members who would be retired insured persons may join as special retired insured persons (特例退職被保険者); the former rules continue to apply to its contributions for medical care benefits (療養給付費等拠出金) for fiscal 2014 and earlier.

合計課税所得金額（ごうけいかぜいしょとくきんがく）

The total of taxable total income, taxable retirement income and taxable timber income as defined in Article 35, paragraph 2 of the Local Tax Act as amended by Act No. 7 of 2006, for the fiscal 2007 and 2008 individual prefectural inhabitant tax (道府県民税) under this paragraph.

民事訴訟法施行日（みんじそしょうほうしこうび）

The day the 2022 Act amending the Code of Civil Procedure and other laws (民事訴訟法等の一部を改正する法律, Act No. 48 of 2022) comes into effect.

障害者等確認書類（しょうがいしゃとうかくにんしょるい）

A paper proving that its holder is a person with a disability or in a similar position (障害者等), of the kind Article 9-2, paragraph (2) of this Act as amended by the 2002 amending law (Act No. 15 of 2002) calls for, which a person aged 65 or over had to have shown when they deposited postal savings if the interest was to stay free of tax.

旧所得税法施行令（きゅうしょとくぜいほうしこうれい）

In Article 2 of the supplementary provisions (附則) of Ministry of Finance Order No. 72 of 2002, the Order for Enforcement of the Income Tax Act as it stood before Article 7 of Cabinet Order No. 363 of 2002, the Cabinet Order (政令) that arranged related Cabinet Orders for the 2002 Act arranging related Acts to develop the securities market through reform of the securities settlement system and other systems (Act No. 65 of 2002), amended it, as kept in force by Article 3, paragraph (1) of that Cabinet Order's supplementary provisions.

平成二十六年新令（へいせいにじゅうろくねんしんれい）

In Article 3, paragraph (2), item (iii) of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system.

平成二十八年旧令（へいせいにじゅうはちねんきゅうれい）

In Article 3, paragraph (2), item (v) of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 1 of Cabinet Order No. 145 of 2016, a Cabinet Order (政令) partially amending it and other Cabinet Orders, amended it.

平成二十五年旧法（へいせいにじゅうごねんきゅうほう）

Short name, in Article 4, paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, for the Income Tax Act as it stood before Article 14 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013) amended it.

ヘッジ対象資産等（へっじたいしょうしさんとう）

In Article 4 of the supplementary provisions (附則) of Act No. 14 of 2000, an asset or liability referred to in Article 61-6, paragraph (1), item (i), or a security held other than for trading referred to in Article 61-7, paragraph (1), of this Act as that Act amended it, held on the first day of the amendment business year (改正事業年度), whose loss a corporation sought to reduce through derivative transactions, etc. (デリバティブ取引等) entered into before that day and not settled by then.

資格等に係る規定（しかくとうにかかるきてい）

In Article 12, paragraph (2) of the supplementary provisions (附則) of Act No. 35 of 2001, Article 3, paragraph (1), Article 5, item (v) and Article 8, items (iv) and (ix) of the Act on Public Consultants on Social and Labour Insurance as amended by Article 11 of Act No. 35 of 2001.

他の住宅借入金等（たのじゅうたくかりいれきんとう）

Housing loans, etc. (住宅借入金等) under Article 41, paragraph 1 of this Act as Act No. 9 of 1999 amended it that relate to another home acquisition (他の住宅取得等), limited to those for that home's applicable years, as used in the supplementary provisions (附則) of Act No. 9 of 1999.

要件適格連結法人（ようけんてきかくれんけつほうじん）

In the supplementary provisions (附則) of Act No. 8 of 2020, a consolidated corporation (連結法人) that applied Article 68-15-2, paragraph (1) of this Act as it stood before Article 16 of that Act amended it, or that would have been able to apply it in a consolidated business year (連結事業年度) had it not applied Article 68-15, paragraph (1) or (2) of that wording; it counts as a requirement-qualified corporation (要件適格法人) under Article 42-12, paragraph (2).

超過連結事業年度（ちょうかれんけつじぎょうねんど）

In Article 116 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), an excess consolidated business year as defined in Article 68-15-8(3) of this Act as it stood before Article 16 of that Act amended it: a consolidated business year for which a consolidated parent corporation and its consolidated subsidiaries applied Article 68-15-8(1) of that wording, which set aside the excess of their tax credits over the cap based on the pre-adjustment consolidated tax amount (調整前連結税額超過額).

適用対象事業年度（てきようたいしょうじぎょうねんど）

The eligible business year, as Article 42-4(8)(ii) of this Act defines it (where so stated, as applied through Article 42-4(18) or 42-4-2(2)), of a group tax sharing corporation (通算法人) referred to in Article 42-4(8)(iii): its business year for the research and development tax credit, limited to one ending on the last day of its group tax sharing parent corporation's business year.

二次使用料規程案（にじしようりょうきていあん）

In Article 4, paragraph (5) of the supplementary provisions (附則) of Act No. 48 of 2026, a draft of secondary use fee rules (二次使用料規程) that a designated body (指定団体) has publicly announced before that Act comes into effect, as Article 103-2, paragraph (3) of this Act as amended by that Act provides, on which the designated body and user representatives (利用者代表) may consult in advance.

新住民基本台帳法（しんじゅうみんきほんだいちょうほう）

In Article 3(2) and Article 5(3) of the supplementary provisions (附則) of Act No. 48 of 2023, the Residential Basic Book Act as amended by Article 3 of that Act (the amendments listed in Article 1, item (iii) of those supplementary provisions).

指定紛争解決機関（していふんそうかいけつきかん）

In Article 21 of the supplementary provisions (附則) of Act No. 58 of 2009, a designated dispute resolution organization as provided for in each of the laws as that Act amended them.

新回送運行許可証（しんかいそううんこうきょかしょう）

In Article 3, paragraph (3) of the supplementary provisions (附則) of Act No. 55 of 2004, a delivery operation permit (回送運行許可証) issued under Article 36-2, paragraph (3) of this Act as amended by Act No. 55 of 2004; a former delivery operation permit (旧回送運行許可証) held when that Act's amendments to Article 36-2 came into effect is treated as one.

指定紛争解決機関（していふんそうかいけつきかん）

In Article 21 of the supplementary provisions (附則) of Act No. 58 of 2009, a designated dispute resolution organization as provided for in each of the laws as that Act amended them.