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清酒（せいしゅ）

Sake (清酒) as defined in Article 3, item (vii) of the Liquor Tax Act (Act No. 6 of 1953), in this paragraph of the supplementary provisions (附則) of Act No. 3 of 2023.

酒税法（昭和二十八年法律第六号）第三条第七号に規定する清酒

役員等（やくいんとう）

The directors, accounting advisors, company auditors, executive officers and financial auditors to whom Article 423, paragraph (1) applied as it stood before Act No. 70 of 2019 amended it, whose liability a stock company had insured before that Act came into effect, so that Article 430-3 does not apply to that insurance.

旧法第四百二十三条第一項に規定する役員等

給付率（きゅうふりつ）

In Article 4 of the supplementary provisions (附則) of Act No. 31 of 1990, as used for the fiscal 1990 national contribution under Article 70, the ratio obtained by dividing the total, for all municipalities (市町村), of the sum referred to in item (i) of Article 70, paragraph (1) as amended by that Act by the total, for all municipalities, of the cost of medical treatment benefits (療養の給付) for general insured persons (一般被保険者) and the costs calculated for the treatment for which specified medical expenses (特定療養費) and medical expenses (療養費) were paid.

すべての市町村の前号に規定する合算額（次項の規定の適用がある場合にあつては、同項の規定を適用して算定した額）の合算額をす…

割引債（わりびきさい）

A discount bond as defined in the Act on Special Measures Concerning Taxation (in Article 41-12-2, paragraph (6), item (i), or in Article 41-13-2, paragraph (1), depending on the provision), in the transitional rules of the 2018 amending law (Act No. 7 of 2018) for foreign corporations that came to have a permanent establishment in Japan.

租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債

利子等（りしとう）

In Articles 28 and 31 of the supplementary provisions (附則) of Act No. 9 of 2015, interest, etc. as defined in Article 23, paragraph (1), item (xiv) of the Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013) amended it.

地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）第二十三条第一項第十四号に規定する利子等

割引債（わりびきさい）

In Article 21, paragraph (3) of the supplementary provisions (附則) of Act No. 7 of 2018, a discount bond as defined in Article 41-12-2, paragraph (6), item (i) of the Act on Special Measures Concerning Taxation, issued before 1 January 2019 by a foreign corporation that came to have a permanent establishment (恒久的施設) on that day.

租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債

果実酒（かじつしゅ）

In Article 54 of the supplementary provisions (附則) of Act No. 3 of 2023, fruit wine as defined in Article 3, item (xiii) of the Liquor Tax Act, in the transitional liquor tax rule for sake and fruit wine shipped from a manufacturing site between that Act's coming into effect and 30 September 2023.

同法第三条第十三号に規定する果実酒

ビール（びーる）

Beer as defined in Article 3, item 12 of the Liquor Tax Act (酒税法) — liquor of under 20 degrees of alcohol fermented from malt, hops and water, with other ingredients only within limits that Act sets — as used where the supplementary provisions (附則) of Act No. 3 of 2023 keep former Article 87-4, paragraphs 3 and 4 in force for beer a liquor manufacturer ships from the date that Act comes into effect to 31 March 2024.

同法第三条第十二号に規定するビール

会員等（かいいんとう）

In Article 121 of the supplementary provisions (附則) of Act No. 65 of 2006, members, etc. as defined in Article 82, paragraph (1), item (iii) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法).

旧証券取引法第八十二条第一項第三号に規定する会員等

期限日（きげんび）

In the supplementary provisions (附則) of Act No. 58 of 2009, the end date as defined in Article 34-2, paragraph (3), item (ii) of this Act as it stood before that Act amended it.

旧金融商品取引法第三十四条の二第三項第二号に規定する期限日

国営企業（こくえいきぎょう）

In the supplementary provisions (附則) of Act No. 104 of 1999, a state-owned enterprise (国営企業) as defined in Article 2, item 1 of the Act those supplementary provisions call 新国労法 (the new National Enterprise Labor Relations Act): Act No. 257 of 1948 as Article 24 of Act No. 104 of 1999 amended it.

新国労法第二条第一号に規定する国営企業

旧通則法（きゅうつうそくほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on general rules for aggregated pensions (通算年金通則法) 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通算年金通則法

旧通則法（きゅうつうそくほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on general rules for aggregated pensions (通算年金通則法) 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通算年金通則法

指定都市（していとし）

A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).

地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市

人事訴訟（じんじそしょう）

In Articles 2 and 4 of the supplementary provisions (附則) of Act No. 48 of 2022, personal status litigation as defined in Article 2 of the Personal Status Litigation Act: litigation on an action to form a personal status relationship (身分関係) or to confirm whether one exists, such as an action for divorce, for the nullity or annulment of a marriage or an adoption, or to confirm whether a parent-child relationship exists.

人事訴訟法第二条に規定する人事訴訟

独立部分（どくりつぶぶん）

In the supplementary provisions (附則) of Act No. 16 of 1991, a part of an apartment building equivalent to a part of a building as Article 2, paragraph (1) of the Act on Building Unit Ownership refers to it: a structurally separate part of a building that can be used on its own as a home, shop, office or the like.

建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第一項に規定する建物の部分に相当するもの

エキス分（えきすぶん）

Extract content as defined in Article 3, item 2 of the Liquor Tax Act (酒税法), which that Act now words as the grams of non-volatile content in 100 cubic centimetres of the original volume at 15 degrees Celsius; the supplementary provisions (附則) of Act No. 7 of 2001 use it to pick out the mirin (みりん) and mirin-like liquors that kept the earlier tax rate.

同法第三条第二号に規定するエキス分

特定信託（とくていしんたく）

In Article 106 of the supplementary provisions (附則) of Act No. 8 of 2003, a specified trust as Article 2(xxix-3) of the Corporation Tax Act then defined it.

法人税法第二条第二十九号の三に規定する特定信託

学校の長（がっこうのちょう）

The head of a school, including the head of a school under the former rules (従前の規定) 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.

学校教育法第九十八条の規定により存続する従前の規定による学校の長を含む

持株会社（もちかぶがいしゃ）

In the supplementary provisions (附則) of Act No. 65 of 2006, a holding company as provided in Article 29-4, paragraph (1), item (v), (d) of this Act as amended by Article 3 of that Act.

新金融商品取引法第二十九条の四第一項第五号ニに規定する持株会社