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In Article 7 of the supplementary provisions (附則) of Act No. 24 of 1998, an asset for which a special repair reserve account (特別修繕引当金勘定) was set up at the end of the business year immediately before the first business year beginning on or after the day that Act came into effect (a specified asset, 特定資産), and an asset received in a qualified organizational restructuring (適格組織再編成) — a qualified merger, or a qualified company split, contribution in kind or post-formation acquisition as defined in the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006 (平成十八年新法) — that was a specified asset of the transferring corporation immediately before it.
施行日以後最初に開始する事業年度の直前の事業年度終了の日において特別修繕引当金勘定が設けられている資産（…
清算未了特定基金
A specified fund (特定基金) that, before Act No. 63 of 2013 came into effect, had been granted a deferral of payment under Article 34, paragraph (5) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as it stood before that Act amended it, and that is still being wound up; Article 28, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2013 keeps those earlier provisions in force for it.
附則第三十条第一項に規定する清算未了特定基金
In the 2002 amending law (Act No. 65 of 2002), a person with a disability or other eligible person (障害者等) as defined in Article 9-2, paragraph (1) of the Income Tax Act (the exemption for such persons' postal savings (郵便貯金) interest), who takes the place of the elderly (老人等) in the former Article 10 on tax-free small savings while it stays in force for a transition period.
所得税法第九条の二第一項（障害者等の郵便貯金の利子所得の非課税）に規定する障害者等
In Articles 55 and 56 of the supplementary provisions (附則) of Act No. 63 of 2013, the reserves set by the rules of the surviving Pension Fund Association (存続連合会) that it can transfer to the asset management body of a defined-benefit corporate pension (確定給付企業年金) for a fund early leaver who joins it: for pre-effective-date fund early leavers, etc. (施行前基金中途脱退者等), the reserves for pension benefits, etc. (年金給付等積立金); for post-effective-date fund early leavers, etc. (施行後基金中途脱退者等), the reserves (積立金).
施行前基金中途脱退者等にあっては年金給付等積立金、施行後基金中途脱退者等にあっては積立金
経過日
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the same day as in Article 49, paragraph (2) of the supplementary provisions of Ministry of Finance Order No. 53 of 2014: the day on which six years have passed from the date that 2014 Order came into effect.
平成二十六年改正規則附則第四十九条第二項に規定する経過日
In this paragraph of the supplementary provisions (附則) of Ministry of Finance Order (財務省令) No. 53 of 2014, both the redemption money or similar assets (償還金等) of Article 90-2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act — money or other assets handed over in the cases Article 224-3, paragraph (4) of the Income Tax Act lists — and the redemption money of discount bonds (割引債の償還金等) of paragraph (2) of that Article 90-2.
所得税法施行規則第九十条の二第一項に規定する償還金等及び同条第二項に規定する割引債の償還金等
経過措置医療法人
In the supplementary provisions (附則) of Act No. 84 of 2006, a medical corporation that is an association (社団), set up before that Act came into effect or applied for authorization of its establishment under Article 44, paragraph (1) before then and was authorized afterwards, whose articles of incorporation (定款) either say nothing about who receives its remaining assets or name someone other than the persons Article 44, paragraph (5) allows.
施行日前に設立された社団たる医療法人又は施行日前に医療法第四十四条第一項の規定による認可の申請をし、施行日以後に設立の認可を受けた社団たる医療法人であって、その定款に残余財産の帰属すべき者に関する規定を設…
宅地建物取引業者
In the supplementary provisions (附則) of Act No. 131 of 1957, a real estate broker as defined in Article 8, paragraph (1) of this Act as it stood when that Act came into effect.
宅地建物取引業法第八条第一項に規定する宅地建物取引業者
子ども・子育て支援納付金
In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the children and child-rearing support levy (子ども・子育て支援納付金) provided for in Article 71-3, paragraph (1) of the Act on Support for Children and Child-rearing as amended by that Act, which the government collects every fiscal year from fiscal 2026 from health insurers and similar bodies (健康保険者等).
施行日新支援法第七十一条の三第一項に規定する子ども・子育て支援納付金
子ども・子育て支援納付金
In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the children and child-rearing support levy (子ども・子育て支援納付金) provided for in Article 71-3, paragraph (1) of the Act on Support for Children and Child-rearing as amended by that Act, which the government collects every fiscal year from fiscal 2026 from health insurers and similar bodies (健康保険者等).
施行日新支援法第七十一条の三第一項に規定する子ども・子育て支援納付金
子ども・子育て支援納付金
In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the children and child-rearing support levy (子ども・子育て支援納付金) provided for in Article 71-3, paragraph (1) of the Act on Support for Children and Child-rearing as amended by that Act, which the government collects every fiscal year from fiscal 2026 from health insurers and similar bodies (健康保険者等).
施行日新支援法第七十一条の三第一項に規定する子ども・子育て支援納付金
A person's time as a member of a national public officers' mutual aid association (国家公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the National Public Officers Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xi) of the supplementary provisions (附則) of that Act defines it.
被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下「平成二十四年一元化法」という。）附則第四条第十一号に規定する旧国家公務員共済組合員期間
A person's time as a member of a local public officers' mutual aid association (地方公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xii) of the supplementary provisions (附則) of that Act defines it.
平成二十四年一元化法附則第四条第十二号に規定する旧地方公務員共済組合員期間
旧法適格機関投資家等特例投資運用業務
The item (ii) specially permitted services for qualified institutional investors, etc. under the former Act (旧法第二号適格機関投資家等特例業務) defined in Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, limited to those relating to rights for which solicitation for acquisition began before the date that Act came into effect, which that Article lets a person carry on until they end.
金融商品取引法の一部を改正する法律（平成二十七年法律第三十二号）附則第二条第一項に規定する旧法適格機関投資家等特例投資運用業務
In Article 4, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the classification of depreciable assets into the kinds set out in the items of Article 28 of the Regulation for Enforcement of the Income Tax Act as amended by that Order, based on Appended Tables 1, 2, 5 and 6 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets as amended by Ministry of Finance Order No. 32 of 2008; for an individual with two or more business offices or ships who selects a depreciation method for each, that classification for each office or ship.
耐用年数改正省令による改正後の減価償却資産の耐用年数等に関する省令別表第一、別表第二、別表第五又は別表第六（有形減価償却資産の耐用年数表）の規定に基づく新規則第二十八条各号に定める種類の区分をいい、二…
In Article 4, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the classification of depreciable assets into the kinds set out in the items of Article 28 of the Regulation for Enforcement of the Income Tax Act as it stood before that Order amended it, based on Appended Tables 1, 2 and 5 to 8 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets (Ministry of Finance Order No. 15 of 1965) as it stood before Ministry of Finance Order No. 32 of 2008 amended it; for an individual with two or more business offices or ships who has selected a depreciation method for each, that classification for each office or ship.
…、別表第二又は別表第五から別表第八まで（有形減価償却資産の耐用年数表）の規定に基づく改正前の所得税法施行規則（以下「旧規則」という。）第二十八条各号（償却の方法の選定の単位）に定める種類の区分をいい、二以…
The corporation on the receiving side of a merger, company split, contribution in kind or other reorganization — the acquiring corporation (合併法人), the succeeding corporation in a company split (分割承継法人), the corporation receiving a contribution or distribution in kind (被現物出資法人, 被現物分配法人) or, in the supplementary provisions (附則) of Act No. 24 of 1998, the corporation receiving a post-formation acquisition of assets (被事後設立法人) — as the provision using the term lists them; in Article 85, paragraph (1) it also covers a domestic corporation to which a retirement pension business is transferred by sale.
合併法人、分割承継法人又は被現物出資法人
In Article 8 of the supplementary provisions (附則) of Act No. 79 of 2002, a merger, company split or contribution in kind (現物出資), limited to one carried out on or after the date that Act came into effect (施行日).
合併、分割又は現物出資をいい、施行日以後に行ったものに限る
第四種被保険者
In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act under Article 15, paragraph (1) of that Act as it stood before Act No. 34 of 1985, kept in force by Article 43, paragraph (1) of those supplementary provisions, or by applying to the Minister of Health, Labour and Welfare (厚生労働大臣) under Article 43, paragraph (2) or (5) of them.
附則第四十三条第一項の規定によりなおその効力を有するものとされた旧厚生年金保険法第十五条第一項の規定によつて厚生年金保険法による被保険者となつた者及び附則第四十三条第二項又は第五項の規定によつて同法に…
In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act by Article 44, paragraph (1) of those supplementary provisions, which covers certain people insured under mariners' insurance (船員保険) on the day before that Act came into effect.
附則第四十四条第一項の規定によつて厚生年金保険法による被保険者となつた者