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旧漁業再建整備法（きゅうぎょぎょうさいけんせいびほう）

The law on special measures for fishery reconstruction (漁業再建整備特別措置法, Act No. 43 of 1976) as it stood before Article 1 of the 2002 Act partially amending it and other laws (Act No. 73 of 2002) amended it.

平成十四年改正法（へいせいじゅうよねんかいせいほう）

Short name for the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002).

適用対象事業年度（てきようたいしょうじぎょうねんど）

The eligible business year, as Article 42-4(8)(ii) of this Act defines it (where so stated, as applied through Article 42-4(18) or 42-4-2(2)), of a group tax sharing corporation (通算法人) referred to in Article 42-4(8)(iii): its business year for the research and development tax credit, limited to one ending on the last day of its group tax sharing parent corporation's business year.

新外国証券業者法（しんがいこくしょうけんぎょうしゃほう）

In the supplementary provisions (附則) of Act No. 107 of 1998, the law on foreign securities firms (外国証券業者に関する法律) as amended by Article 3 of that Act.

新株券等保有割合（しんかぶけんとうほゆうわりあい）

In Article 5 of the supplementary provisions (附則) of Act No. 32 of 2024, the ownership ratio of share certificates, etc. (株券等保有割合) under Article 27-23, paragraph (4) of this Act as amended by the provisions listed in Article 1, item (iii) of those supplementary provisions, as it stands when those provisions come into effect.

新外国為替銀行法（しんがいこくかわせぎんこうほう）

In Article 2 of the supplementary provisions (附則) of Act No. 94 of 1996, the law on foreign exchange banks (外国為替銀行法) as amended by Article 3 of that Act.

新特定情報処理活動（しんとくていじょうほうしょりかつどう）

The activities in item (b) of the Designated Activities (特定活動) entry in Appended Table I(5) of this Act as amended by the 2006 amending law (Act No. 43 of 2006), which take the place of the specified information processing activities under Article 26, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before that law amended it.

旧特定情報処理活動（きゅうとくていじょうほうしょりかつどう）

The specified information processing activities (特定情報処理活動) provided for in Article 26, paragraph (1) of the Act on Special Districts for Structural Reform as it stood before the 2006 amending law (Act No. 43 of 2006) amended it.

昭和四十九年改正法（しょうわよんじゅうきゅうねんかいせいほう）

In the supplementary provisions (附則) of Act No. 32 of 1976, short name for the 1974 Act that partially amended this Act and other Acts (Act No. 115 of 1974), as it stood before Article 28 of those supplementary provisions amended it.

非課税累積投資契約（ひかぜいるいせきとうしけいやく）

A tax-exempt cumulative investment contract as defined in Article 37-14, paragraph 5, item 4 of the Act on Special Measures Concerning Taxation: a contract that a resident, or a nonresident with a permanent establishment (恒久的施設), concludes with a financial instruments business operator, etc. (金融商品取引業者等) to receive that Act's tax exemption, on recording or keeping listed shares, etc. (上場株式等) acquired under a cumulative investment contract (累積投資契約) — one to acquire a fixed amount of pre-selected listed shares, etc. regularly and continuously — in a cumulative investment account (累積投資勘定) that accepts only those meeting a Cabinet Order's (政令) requirements, up to 400,000 yen of acquisitions a year, with the operator checking the holder's address at set intervals, sales made through or to the operator, and the shares moved to another account twenty years after 1 January of the year the account was set up.

特定非課税管理勘定（とくていひかぜいかんりかんじょう）

An account (勘定), set up at the same time as a specified cumulative investment account (特定累積投資勘定), for recording separately from other transactions the listed shares, etc. (上場株式等) entered in the book-entry register or held in custody under a specified tax-exempt cumulative investment contract (特定非課税累積投資契約).

健康保険法等改正法（けんこうほけんほうとうかいせいほう）

Short name for the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006), used where Article 45, paragraph 6 of its supplementary provisions (附則) reads provisions of the Local Tax Act for the special collection (特別徴収) under paragraph 1 of that Article.

熱損失防止改修工事（ねつそんしつぼうしかいしゅうこうじ）

Heat-loss prevention renovation work as defined in Article 15-9, paragraph 9 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 1 of 2022 amended it: renovation work of a kind a Cabinet Order (政令) sets that helps prevent heat loss through outer walls, windows and the like, done from 1 April 2008 to 31 March 2022 in the residential part (特定居住用部分) of a house that had existed since 1 January 2008 or earlier (other than a building in unit ownership, and of a kind a Cabinet Order sets).

第一条改正後大麻法（だいいちじょうかいせいごたいまほう）

This Act as amended by Article 1 of Act No. 84 of 2023.

昭和五十一年改正法（しょうわごじゅういちねんかいせいほう）

Short name, in the supplementary provisions (附則) of Act No. 16 of 1975, for the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976).

昭和五十五年改正法（しょうわごじゅうごねんかいせいほう）

Short name, in the supplementary provisions (附則) of several Acts that amended this Act, for the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980).

障害者等未確認公債（しょうがいしゃとうみかくにんこうさい）

In the supplementary provisions (附則) of Act No. 15 of 2002, a public bond (公債) bought before 1 January 2006 by an individual aged 65 or over with a domicile in Japan that on that date met the requirements of Article 4 of this Act as it stood before the amendment made by the provisions listed in Article 1, item (iii)(a) of those supplementary provisions, other than one for which the documents the individual showed already count as papers confirming a disability or similar position (障害者等確認書類); interest on it for the part of the interest period up to 31 December 2005 stays under the former rules.

旧特定農業生産法人（きゅうとくていのうぎょうせいさんほうじん）

In Article 55 of the supplementary provisions (附則) of Act No. 21 of 2005, an agricultural production corporation (農業生産法人), as defined in Article 2, paragraph (3) of the Cropland Act as it stood before Article 3 of Act No. 63 of 2015 amended it, of a kind a Cabinet Order (政令) sets — the corporation to which a donee (受贈者) whose gift tax on farmland was deferred could lend all that farmland free of charge (使用貸借) before 1 July 2011.

平成二十六年改正法（へいせいにじゅうろくねんかいせいほう）

Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014).

令和七年初回航行時（れいわしちねんしょかいこうこうじ）

In Article 58, paragraph (5) of the supplementary provisions (附則) of Act No. 3 of 2023, the time an aircraft first flies on or after 1 April 2025, at which aviation fuel (航空機燃料) still aboard that was taxed at the earlier aviation fuel tax (航空機燃料税) rates is treated as unloaded and loaded again at the rate for the aircraft's category.