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非課税口座（ひかぜいこうざ）

A tax-exempt account as defined in Article 37-14, paragraph 5, item 1 of the Act on Special Measures Concerning Taxation: an account with a financial instruments business operator, etc. (金融商品取引業者等) that a resident, or a nonresident with a permanent establishment (恒久的施設), aged 18 or over on 1 January of the year opens by notification so that dividends and gains on the listed shares, etc. (上場株式等) held in it are exempt from income tax under that Act, and that handles only transactions under the tax-exempt contracts that item lists.

旧元売業者（きゅうもとうりぎょうしゃ）

In Article 8 of the supplementary provisions (附則) of Act No. 14 of 1989, a person who on 30 September 1989 held a designation as a primary distributor (元売業者) for the light oil delivery tax (軽油引取税) under the Local Tax Act as it stood before that Act amended it.

旧特約業者（きゅうとくやくぎょうしゃ）

In Article 8 of the supplementary provisions (附則) of Act No. 14 of 1989, a contracted dealer (特約業者) that on 30 September 1989 was designated as a special collection agent (特別徴収義務者) for the light oil delivery tax (軽油引取税) under Article 700-11, paragraph 1 of the Local Tax Act as it stood before that Act amended it.

旧消費税法（きゅうしょうひぜいほう）

In the supplementary provisions (附則) of Act No. 69 of 2012, the Consumption Tax Act as it stood before Article 2 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012) amended it.

機械装置等（きかいそうちとう）

Machinery and equipment, etc. as defined in Article 15, paragraph 43 of the supplementary provisions (附則) of the Local Tax Act as it stood before Article 2 of Act No. 3 of 2018 amended it: machinery and equipment, tools, furniture and fixtures, and building fixtures (other than those that work as one with a house, unless Article 343, paragraph 9 deemed them assets other than houses) that are management capacity improvement equipment (経営力向上設備等), acquired unused by a small and medium-sized business operator, etc. (中小事業者等) from 1 April 2017 to 31 March 2019 under a certified management capacity improvement plan (認定経営力向上計画).

新所得税法（しんしょとくぜいほう）

In Article 3, paragraph 3 and Article 14, paragraph 3 of the supplementary provisions (附則) of Act No. 2 of 2019, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019).

新取引業法（しんとりひきぎょうほう）

This Act as amended by Article 7 of Act No. 96 of 2003.

旧旅館業法（きゅうりょかんぎょうほう）

This Act as it stood before Act No. 84 of 2017 amended it.

刑法施行日（けいほうしこうび）

The day the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022) comes into effect.

初回航行時（しょかいこうこうじ）

The first time on or after the day Act No. 11 of 2021 comes into effect that an aircraft as referred to in Article 90-8 of this Act as amended by that Act flies — used in the transitional rule for aviation fuel taxed at the earlier rates that is on board at that time.

新法適用者（しんぽうてきようしゃ）

In Article 51, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, an individual who acquires, on or after the date that Act comes into effect (施行日), the beneficial interest in a trust, money or money, etc. (信託受益権等) referred to in Article 70-2-2, paragraph (1) of this Act as amended by that Act.

暫定措置法（ざんていそちほう）

Short name for the Act No. 76 of 1983 on interim measures for the rights of authors and others in the lending of commercial phonograms (商業用レコード) to the public, which the supplementary provisions (附則) of Act No. 46 of 1984 repealed.

特定免許証（とくていめんきょしょう）

In Article 2 of the supplementary provisions (附則) of Act No. 51 of 2001, a license card (免許証) already issued when that Act came into effect whose renewal period under Article 101, paragraph (1) of this Act as it stood before that Act began before that date.

投資信託法（とうししんたくほう）

Short name, in Article 1 of the supplementary provisions (附則) of Act No. 97 of 2004, for the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), Article 10-5 of which Article 4 of that 2004 Act amended.

旧センター（きゅうせんたー）

In Article 2 of the supplementary provisions (附則) of Act No. 35 of 2002, a social welfare corporation (社会福祉法人) under Article 22 of the Social Welfare Act that, when that Act came into effect, held a designation under Article 9-12, paragraph (1) of this Act as it stood before that Act and carried out the placement work (あっせん) named in Article 9-13, item (i) of that wording; it is treated as designated under Article 9-18 as that Act amended it, that is, as a work/life support center for persons with disabilities (障害者就業・生活支援センター).

再就職手当（さいしゅうしょくてあて）

In Article 8, paragraph (5) of the supplementary provisions (附則) of Act No. 31 of 2003, the re-employment allowance paid under Article 56-2 of this Act as it stood before Article 1 of that Act amended it; people who received it before that Act came into effect and still held the job are treated, for Article 57, as having received the employment promotion allowance (就業促進手当).

一部施行日（いちぶしこうび）

1 October 2014, the date the provisions listed in Article 1, item (ii) of the supplementary provisions (附則) of Act No. 13 of 2014 come into effect.

新景品表示法（しんけいひんひょうじほう）

This Act as amended by Article 12 of Act No. 49 of 2009.

新人事訴訟法（しんじんじそしょうほう）

This Act as amended by Article 1 of Act No. 20 of 2018.

旧船員保険法（きゅうせんいんほけんほう）

In Article 8 of the supplementary provisions (附則) of Act No. 42 of 1957, the Mariners Insurance Act as it stood before the Act Partially Amending the Mariners Insurance Act (Act No. 44 of 1957) amended it.