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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

旧適用法人（きゅうてきようほうじん）

In the supplementary provisions (附則) of Act No. 82 of 1996, an applicable corporation (適用法人) as provided in Article 2, paragraph (1), item (vii) of 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 2 of Act No. 82 of 1996 amended it; a member of a former applicable corporation mutual aid association (旧適用法人共済組合) born on or after 2 April 1932 and employed on the day that Act came into effect at such a corporation's office that is an applicable place of business (適用事業所) became insured under employees' pension insurance that day.

改正前国共済法第二条第一項第七号に規定する適用法人

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

新国民年金法（しんこくみんねんきんほう）

In Articles 5 to 38-2, 41 to 90 and 92 to 94 of the supplementary provisions (附則) of Act No. 34 of 1985, the National Pension Act as amended by Article 1 of that Act.

第一条の規定による改正後の国民年金法

旧国民年金法（きゅうこくみんねんきんほう）

This Act as it stood before an amending Act changed it: before Act No. 67 of 1966 in that Act's supplementary provisions (附則), and before Article 1 of Act No. 34 of 1985 everywhere else it is used.

第一条の規定による改正前の国民年金法

新船員保険法（しんせんいんほけんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Mariners Insurance Act as amended by Article 5 of that Act.

第五条の規定による改正後の船員保険法

旧船員保険法（きゅうせんいんほけんほう）

The Mariners Insurance Act (Act No. 73 of 1939) as it stood before Article 5 of Act No. 34 of 1985 amended it.

第五条の規定による改正前の船員保険法

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

新国民年金法（しんこくみんねんきんほう）

This Act as amended: in the supplementary provisions (附則) of Act No. 34 of 1985, as amended by Article 1 of that Act; in Article 10 of this Act's own supplementary provisions, as amended by Article 20 of the supplementary provisions of the Japan Pension Organization Act (Act No. 109 of 2007).

第一条の規定による改正後の国民年金法

旧国民年金法（きゅうこくみんねんきんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985 (Articles 5 to 38-2, 41 to 90 and 92 to 94), the National Pension Act (国民年金法) as it stood before Article 1 of Act No. 34 of 1985 amended it.

第一条の規定による改正前の国民年金法

新船員保険法（しんせんいんほけんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Mariners Insurance Act as amended by Article 5 of that Act.

第五条の規定による改正後の船員保険法

旧船員保険法（きゅうせんいんほけんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Mariners Insurance Act as it stood before Article 5 of that Act amended it.

第五条の規定による改正前の船員保険法

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

国内源泉所得（こくないげんせんしょとく）

Income with its source in Japan as defined in Article 161 as it stood before the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) amended it, used in the older rules kept in force for nonresidents' income tax for 2016 and earlier years.

旧所得税法第百六十一条に規定する国内源泉所得

当該適格合併（とうがいてきかくがっぺい）

In the transitional rule of Article 21, paragraph (2) of the supplementary provisions (附則) of Act No. 7 of 2001, a qualified merger (適格合併) as defined in Article 2, item (xii)-8 of the Corporation Tax Act in which the corporation is the merged corporation.

法人税法第二条第十二号の八に規定する適格合併

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

第一種被保険者（だいいっしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a man insured under the Employees' Pension Insurance Act as a category 1 employees' pension insured person (第一号厚生年金被保険者) who is not a class 3 or class 4 insured person or a voluntarily continued mariner insured person.

男子である厚生年金保険法による被保険者（同法第二条の五第一項第一号に規定する第一号厚生年金被保険者（以下「第一号厚生年金被保険者」という。）に限る。）であつて、第三種被保険者、第四種被保険者及び船員任意継続被保険…