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令和六年度類似課税標準額（れいわろくねんどるいじかぜいひょうじゅんがく）

For fiscal 2024 comparable same-use building land, etc. (令和六年度類似特定用途宅地等), its fiscal 2024 fixed assets tax (固定資産税) base price (multiplied by the rate of Article 349-3-2 where that applied), or, for land under Article 18 of the supplementary provisions (附則) that year, the tax base that Article gave it (divided back by the rate of Article 349-3 of the Local Tax Act before the 2025 amendment (令和七年改正前の地方税法) or of Articles 15 to 15-3 of the supplementary provisions (附則) where those applied).

次に掲げる宅地等の区分に応じ、それぞれ次に定める額

令和七年度類似課税標準額（れいわしちねんどるいじかぜいひょうじゅんがく）

For fiscal 2025 comparable same-use building land, etc. (令和七年度類似特定用途宅地等), its fiscal 2025 fixed assets tax (固定資産税) base price (multiplied by the rate of Article 349-3-2 where that applied), or, for land under Article 18 of the supplementary provisions (附則) that year, the tax base that Article gave it (divided back by the rate of Article 349-3 of the Local Tax Act before the 2026 amendment (令和八年改正前の地方税法) or of Articles 15 to 15-3 of the supplementary provisions (附則) where those applied).

次に掲げる宅地等の区分に応じ、それぞれ次に定める額

退職被保険者等所属都道府県（たいしょくひほけんしゃとうしょぞくとどうふけん）

In Article 5, paragraph (3) of the supplementary provisions (附則) of Act No. 31 of 2023, a prefecture in which retired insured persons, etc. (退職被保険者等) have their address, as Article 7, paragraph (1) of the supplementary provisions of this Act defined it before Article 4 of that Act amended it: a prefecture to which the Social Insurance Medical Fee Payment Fund (社会保険診療報酬支払基金) paid grants for medical care benefits, etc. (療養給付費等交付金).

第四条改正前国保法附則第七条第一項に規定する退職被保険者等所属都道府県

前期調整対象外医療費見込額（ぜんきちょうせいたいしょうがいいりょうひみこみがく）

In Article 16, paragraph (3), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose estimated elderly medical expenses for the earlier period (前期老人医療費見込額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 55, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the estimated participant adjustment rate for the earlier period (前期概算加入者調整率).

当該保険者が概算前期基準超過保険者（一の保険者に係る七十五歳以上の加入者等一人当たりの前期老人医療費見込額として厚生労働省令で定めるところにより算定される額をすべての保険者に係る七十五歳以上の加入者等…

後期調整対象外医療費見込額（こうきちょうせいたいしょうがいいりょうひみこみがく）

In Article 16, paragraph (8), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose estimated elderly medical expenses for the later period (後期老人医療費見込額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 55, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the estimated participant adjustment rate for the later period (後期概算加入者調整率).

当該保険者が概算後期基準超過保険者（一の保険者に係る七十五歳以上の加入者等一人当たりの後期老人医療費見込額として厚生労働省令で定めるところにより算定される額をすべての保険者に係る七十五歳以上の加入者等…

有価証券の売買等（ゆうかしょうけんのばいばいとう）

In Article 121 of the supplementary provisions (附則) of Act No. 65 of 2006, the purchase and sale of old securities (旧有価証券), securities index futures transactions (有価証券指数等先物取引) and securities option transactions (有価証券オプション取引) listed in Article 2, paragraph (8), item (i) of this Act under its former name (証券取引法) as it stood before Article 3 of that Act amended it.

同条第八項第一号に掲げる旧有価証券の売買、有価証券指数等先物取引及び有価証券オプション取引

業務等（ぎょうむとう）

The operations (業務) and other functions, rights and obligations of the Japan Post public corporation (日本郵政公社), as Article 6(3) of the Postal Service Privatization Act defines them, which that Act passes to the companies and the organisation (機構) that succeeded it; the term appears in Article 61 of the supplementary provisions (附則) of Act No. 102 of 2005.

同法第六条第三項に規定する業務等

旧交渉法（きゅうこうしょうほう）

The Act on coordination between Employees' Pension Insurance and Mariners Insurance (厚生年金保険及び船員保険交渉法, Act No. 117 of 1954) as it stood before Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 abolished it.

附則第二条第一項の規定による廃止前の厚生年金保険及び船員保険交渉法

旧交渉法（きゅうこうしょうほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on coordination between Employees' Pension Insurance and Mariners Insurance (厚生年金保険及び船員保険交渉法) as it stood before Article 2, paragraph (1) of those supplementary provisions abolished it.

附則第二条第一項の規定による廃止前の厚生年金保険及び船員保険交渉法

大学の長（だいがくのちょう）

The head of a university (大学), including the head of a university, higher school (高等学校), vocational college (専門学校) or teacher-training school (教員養成諸学校) that continues to exist under Article 98 of the School Education Act, as paragraph (2) of the supplementary provisions (附則) of Act No. 88 of 1949 provides.

同条の規定により存続する大学、高等学校、専門学校及び教員養成諸学校の長を含む

旧国共済法（きゅうこくきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the act on mutual aid associations for national public officers and others (国家公務員等共済組合法) as it stood before Article 1 of Act No. 105 of 1985 amended it.

国家公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百五号。以下附則第四十九条までにおいて「昭和六十年国共済改正法」という。）第一条の規定による改正前の国家公務員等共済組合法

旧地共済法（きゅうちきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the Local Public Officers, etc. Mutual Aid Association Act as it stood before Article 1 of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 108 of 1985) amended it.

地方公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百八号。以下附則第七十五条までにおいて「昭和六十年地共済改正法」という。）第一条の規定による改正前の地方公務員等共済組合法

存続連合会（そんぞくれんごうかい）

The surviving Pension Fund Association, as Article 3, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it: the Pension Fund Association (企業年金連合会) set up under the Employees' Pension Insurance Act as it stood before that Act amended it, which continues to exist under Article 37 of those supplementary provisions to carry out the work listed in Article 40, paragraph (1) of them.

附則第三十七条の規定によりなお存続する企業年金連合会

短時間労働者（たんじかんろうどうしゃ）

In Article 8-3-2, paragraph (1) of the supplementary provisions (附則), a person whose prescribed weekly working hours, or prescribed monthly working days, are less than three-quarters of those of the ordinary workers (通常の労働者) at the same place of business, and who falls under none of the items of Article 3, paragraph (1).

次の各号のいずれかに該当する者であって、第三条第一項各号のいずれにも該当しないもの

旧私学共済法（きゅうしがくきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the act on the private school personnel mutual aid association (私立学校教職員共済組合法) as it stood before Article 1 of Act No. 106 of 1985 amended it.

私立学校教職員共済組合法等の一部を改正する法律（昭和六十年法律第百六号。附則第八条第一項において「昭和六十年私学共済改正法」という。）第一条の規定による改正前の私立学校教職員共済組合法

高等学校の長（こうとうがっこうのちょう）

The head of an upper secondary school (高等学校), including the head of a secondary school (中等学校) that continues to exist under Article 98 of the School Education Act, as paragraph (2) of the supplementary provisions (附則) of Act No. 88 of 1949 provides.

同条の規定により存続する中等学校の長を含む

改正前保険業法（かいせいまえほけんぎょうほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Insurance Business Act (Act No. 105 of 1995) as it stood before Article 131 of those supplementary provisions amended it.

附則第百三十一条の規定による改正前の保険業法（平成七年法律第百五号）

旧厚生年金保険法（きゅうこうせいねんきんほけんほう）

The Employees' Pension Insurance Act as it stood before Article 3 of the Act partially amending the National Pension Act and other Acts (Act No. 34 of 1985) amended it.

国民年金法等の一部を改正する法律（昭和六十年法律第三十四号。以下附則第七十五条までにおいて「昭和六十年国民年金等改正法」という。）第三条の規定による改正前の厚生年金保険法

改正後国民年金法（かいせいごこくみんねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the National Pension Act as amended by Article 3 of that Act.

第三条の規定による改正後の国民年金法

改正後特別会計法（かいせいごとくべつかいけいほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Act on Special Accounts (Act No. 23 of 2007) as amended by Article 135 of those supplementary provisions.

附則第百三十五条の規定による改正後の特別会計に関する法律（平成十九年法律第二十三号）