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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…

第二種被保険者（だいにしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a woman 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.

女子である厚生年金保険法による被保険者（第一号厚生年金被保険者に限る。）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者以外のもの

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）

新厚生年金保険法（しんこうせいねんきんほけんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Employees' Pension Insurance Act as amended by Article 3 of that Act.

第三条の規定による改正後の厚生年金保険法

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

新厚生年金保険法（しんこうせいねんきんほけんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Employees' Pension Insurance Act as amended by Article 3 of that Act.

第三条の規定による改正後の厚生年金保険法

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）

改正前国共済施行法（かいせいまえこくきょうさいしこうほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the Act for Enforcement in Relation to Long-term Benefit under the National Public Officers Mutual Aid Association Act (Act No. 129 of 1958) as it stood before Article 97 of those supplementary provisions amended it.

附則第九十七条の規定による改正前の国家公務員共済組合法の長期給付に関する施行法（昭和三十三年法律第百二十九号）

改正前地共済施行法（かいせいまえちきょうさいしこうほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the Act for Enforcement in Relation to Long-term Benefit, etc. under the Local Public Officers, etc. Mutual Aid Association Act (Act No. 153 of 1962) as it stood before Article 101 of those supplementary provisions amended it.

附則第百一条の規定による改正前の地方公務員等共済組合法の長期給付等に関する施行法（昭和三十七年法律第百五十三号）

連結親法人事業年度（れんけつおやほうじんじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated parent corporation's 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親法人事業年度

改正前確定拠出年金法（かいせいまえかくていきょしゅつねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined Contribution Pension Act (Act No. 88 of 2001) as it stood before Article 102 of those supplementary provisions amended it.

附則第百二条の規定による改正前の確定拠出年金法（平成十三年法律第八十八号）

改正後厚生年金保険法（かいせいごこうせいねんきんほけんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Employees' Pension Insurance Act as amended by Article 1 of that Act.

第一条の規定による改正後の厚生年金保険法

改正前確定拠出年金法（かいせいまえかくていきょしゅつねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined Contribution Pension Act (Act No. 88 of 2001) as it stood before Article 102 of those supplementary provisions amended it.

附則第百二条の規定による改正前の確定拠出年金法（平成十三年法律第八十八号）

改正後確定拠出年金法（かいせいごかくていきょしゅつねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined Contribution Pension Act as amended by Article 102 of those supplementary provisions.

附則第百二条の規定による改正後の確定拠出年金法

長期信用銀行代理業者（ちょうきしんようぎんこうだいりぎょうしゃ）

In the supplementary provisions (附則) of Act No. 106 of 2005, a long-term credit bank agent as defined in Article 16-5, paragraph (3) of the Long Term Credit Bank Act as amended by Article 2 of that Act.

新長期信用銀行法第十六条の五第三項に規定する長期信用銀行代理業者

旧情報通信産業特別地区（きゅうじょうほうつうしんさんぎょうとくべつちく）

In the supplementary provisions (附則) of Act No. 4 of 2022, an information and communications industry special zone (情報通信産業特別地区) as referred to in Article 28, paragraph (2), item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa as it stood before Act No. 7 of 2022, set out on the day before Act No. 4 of 2022 came into effect in a previously submitted promotion plan (旧提出情報通信産業振興計画) as referred to in Article 4, paragraph (1) of the supplementary provisions of Act No. 7 of 2022 (沖振法等改正法).

施行日の前日において沖振法等改正法附則第四条第一項に規定する旧提出情報通信産業振興計画に定められている旧沖振法第二十八条第二項第三号に規定する情報通信産業特別地区

改正前確定給付企業年金法（かいせいまえかくていきゅうふきぎょうねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined-Benefit Corporate Pension Act as it stood before Article 2 of Act No. 63 of 2013 amended it.

第二条の規定による改正前の確定給付企業年金法

規定中利子等（きていちゅうりしとう）

Interest and similar income (利子等) as defined in Article 23, paragraph 1, item 14 of the Local Tax Act as amended by Article 1 of Act No. 9 of 2003.

新法第二十三条第一項第十四号に規定する利子等

規定中特定配当等（きていちゅうとくていはいとうとう）

Specified dividends, etc. (特定配当等) as defined in Article 23, paragraph 1, item 15 of the Local Tax Act as amended by Article 1 of Act No. 9 of 2003.

新法第二十三条第一項第十五号に規定する特定配当等

間税率（あいだぜいりつ）

In the supplementary provisions (附則) of Act No. 81 of 2025, the tax rate for the time being (当分の間税率) of the light oil delivery tax (軽油引取税): the rate that the special provisions in the supplementary provisions of the Local Tax Act set for the time being, which the State is to abolish on 1 April 2026 in place of the subsidy it pays to hold down the wholesale price of light oil.

地方税法（昭和二十五年法律第二百二十六号）附則の規定に基づく軽油引取税の税率の特例による当分の間の税率