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平成八年租税特別措置法改正法（へいせいはちねんそぜいとくべつそちほうかいせいほう）

Short name, in Article 8-2, paragraph 1 of the supplementary provisions (附則), for the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996).

平成二十八年改正前の地方税法（へいせいにじゅうはちねんかいせいまえのちほうぜいほう）

In Article 12-4, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act, the Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) amended it.

令和七年度類似用途変更宅地等（れいわしちねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2025 or whose land category changes (地目の変換等) that year — that on the fiscal 2025 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2024 assessment date, into the matching category in the right column of that table.

令和八年度類似用途変更宅地等（れいわはちねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2026 or whose land category changes (地目の変換等) that year — that on the fiscal 2026 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2025 assessment date, into the matching category in the right column of that table.

令和六年度類似用途変更宅地等（れいわろくねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2024 or whose land category changes (地目の変換等) that year — that on the fiscal 2024 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2023 assessment date, into the matching category in the right column of that table.

新平成十三年地方税法等改正法（しんへいせいじゅうさんねんちほうぜいほうとうかいせいほう）

In Article 40 of the supplementary provisions (附則) of Act No. 9 of 2003, an Act Partially Amending the Local Tax Act, etc. (地方税法等の一部を改正する法律) of 2001 (平成十三年), as amended by Article 39 of those supplementary provisions.

平成二十八年度分法人事業税額（へいせいにじゅうはちねんどぶんほうじんじぎょうぜいがく）

The enterprise tax (事業税) on a business year's added value, capital or income that a corporation covered by Article 5, paragraph 2 of the supplementary provisions (附則) of Act No. 13 of 2016 must return and pay under Article 72-25, 72-28 or 72-29 of the Local Tax Act as amended by that Act, from which three quarters of the excess of its fiscal 2016 standard corporate enterprise tax (平成二十八年度分基準法人事業税額) over the amounts listed is deducted.

無記名証券投資信託の受益証券（むきめいしょうけんとうししんたくのじゅえきしょうけん）

In Article 3, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 19 of 1996, the bearer beneficiary certificates of a securities investment trust, referred to in Article 5, paragraph (6) of the supplementary provisions of the Cabinet Order (政令) that Ministry of Finance Order calls 改正令 (the Amending Order), on which the distribution of profits referred to there arises.

昭和六十三年度概算医療費拠出金（しょうわろくじゅうさんねんどがいさんいりょうひきょしゅつきん）

In Article 4 of the supplementary provisions (附則) of the Act Partially Amending the National Health Insurance Act (Act No. 31 of 1990), the estimated medical expense contribution (概算医療費拠出金) for fiscal 1988 under Article 6 of the supplementary provisions of Act No. 106 of 1986 (老人保健法等の一部を改正する法律, an Act partially amending the law on health services for the elderly and other laws).

昭和六十三年度確定医療費拠出金（しょうわろくじゅうさんねんどかくていいりょうひきょしゅつきん）

In Article 4 of the supplementary provisions (附則) of the Act Partially Amending the National Health Insurance Act (Act No. 31 of 1990), the finalized medical expense contribution (確定医療費拠出金) for fiscal 1988 under Article 7 of the supplementary provisions of Act No. 106 of 1986 (老人保健法等の一部を改正する法律, an Act partially amending the law on health services for the elderly and other laws).

施行時特定募集情報等提供事業者（しこうじとくていぼしゅうじょうほうとうていきょうじぎょうしゃ）

In Article 5 of the supplementary provisions (附則) of Act No. 12 of 2022, a person, other than a local government (地方公共団体), already carrying on a business of providing recruitment/candidate information in a specified manner (特定募集情報等提供), as Article 4, paragraph (7) of this Act as amended by Article 2 of that Act defines it, when the provisions listed in Article 1, item (iii) of those supplementary provisions come into effect.

旧第三種被保険者等であつた期間等（きゅうだいさんしゅひほけんしゃとうであつたきかんとう）

In Article 52, paragraph (1), items (i) and (iii) of the supplementary provisions (附則) of Act No. 34 of 1985, a person's periods as a former class 3 insured person, etc. (旧第三種被保険者等であつた期間) taken together with their periods as a former mariner member (旧船員組合員であつた期間); item (i) works out part of the pension from their average standardized monthly amount of remuneration (平均標準報酬月額), at 7.125/1000 for each month of insured period in them.

特例第三種被保険者等であつた期間（とくれいだいさんしゅひほけんしゃとうであつたきかん）

In Article 82, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, time as a class 3 insured person, etc. (第三種被保険者等) as referred to in Article 47, paragraph (4) of those supplementary provisions; it is counted separately in working out the amount an employees' pension fund's (基金) old-age pension benefit (老齢年金給付) must exceed.

繊維工業構造改善臨時措置法改正法（せんいこうぎょうこうぞうかいぜんりんじそちほうかいせいほう）

Short name for Act No. 19 of 1989, which partially amended the temporary measures law on the structural improvement of the textile industry (繊維工業構造改善臨時措置法); certain amendments made by Act No. 12 of 1989 came into effect on the date it came into effect.

改正後平成二十五年厚生年金等改正法（かいせいごへいせいにじゅうごねんこうせいねんきんとうかいせいほう）

Short name, in Article 17 of the supplementary provisions (附則) of Act No. 64 of 2014, for the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to ensure the soundness and reliability of the public pension system (Act No. 63 of 2013) as amended by Article 14 of Act No. 64 of 2014; its provisions on late-payment charges (延滞金) listed in that Article apply to the part of those charges for periods from 1 January 2015.

経過旧国際物流拠点産業集積計画期間（けいかきゅうこくさいぶつりゅうきょてんさんぎょうしゅうせきけいかくきかん）

In the supplementary provisions (附則) of Act No. 4 of 2022, for an international logistics hub industrial cluster area (国際物流拠点産業集積地域) set, on the day before that Act came into effect, in the former submitted plan referred to in Article 6, paragraph (1) of the supplementary provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022), the period from that effective date to six months after it, or to the day before a new international logistics hub industrial cluster plan is submitted under Article 41, paragraph (4) of the amended Act on Special Measures for the Promotion and Development of Okinawa, if that is earlier.

処分庁（しょぶんちょう）

The administrative agency that issued the decision being appealed.

処分庁（しょぶんちょう）

The administrative agency that issued the decision being appealed.

処分庁（しょぶんちょう）

The administrative agency that issued the decision being appealed.

処分庁（しょぶんちょう）

The administrative agency that issued the decision being appealed.