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旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 6, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) defines it, a corporation without its head office or main office in Japan that, on the day before the provisions in Article 1, item 3 of those supplementary provisions came into effect, had a former permanent establishment (旧恒久的施設) but nothing counting as a permanent establishment under Article 72, item 5 of the Local Tax Act as amended; the table in that paragraph puts it in place of a foreign corporation in Article 72-2, paragraph 6 and elsewhere.

地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項及び第七十二条の十三第五項において「地方税法等改正法」という。）附則第六条第三項に規定する旧恒久的施設を有していた外国法人

支払をする者（しはらいをするもの）

In Article 60, paragraphs (2) and (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, a person paying interest or dividends who must file the statement (調書) under Article 82, paragraph (1) or Article 83, paragraph (1) of the Regulation for Enforcement of the Income Tax Act.

所得税法施行規則第八十二条第一項（利子等の支払調書）又は第八十三条第一項（配当等の支払調書）に規定する支払をする者

新法（しんぽう）

This Act as amended by Act No. 24 of 1967, once the amending provisions in the proviso to Article 1 of that Act's supplementary provisions (附則) have come into effect.

附則第一条ただし書に規定する改正規定の施行後のもの

課税売上高（かぜいうりあげだか）

In Article 36, paragraphs (3) and (4) of the supplementary provisions (附則) of Act No. 9 of 2015, the taxable sales for the period from 1 April to 30 June 2015: the total consideration, as defined in Article 28, paragraph (1) of the Consumption Tax Act as amended by that Act, for the taxable transfers, etc. of assets made in Japan in that period, less the total tax-exclusive amount of sales refunds, etc. under Article 9, paragraph (2) of the Consumption Tax Act made in it.

当該期間中に国内において行った課税資産の譲渡等の対価の額（新消費税法第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行った消費税法第九条第二項に規定する売上げに係る税抜対価の返還等…

各経過年度（かくけいかねんど）

Each transitional year (経過年度) as referred to in Article 82, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in that Act's transitional rule on the tax credit for increases in employee pay.

同項に規定する経過年度

存続厚生年金基金（そんぞくこうせいねんきんききん）

A surviving employees' pension fund as Article 3, item (xi) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it for those supplementary provisions: an employees' pension fund (厚生年金基金) that continues to exist under Article 4 of them, or one set up after that Act came into effect under the former rules, as Article 6 of them allows.

次条の規定によりなお存続する厚生年金基金及び附則第六条の規定により従前の例により施行日以後に設立された厚生年金基金

存続連合会（そんぞくれんごうかい）

The surviving Pension Fund Association, as Article 3, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it: the Pension Fund Association (企業年金連合会) set up under the Employees' Pension Insurance Act as it stood before that Act amended it, which continues to exist under Article 37 of those supplementary provisions to carry out the work listed in Article 40, paragraph (1) of them.

附則第三十七条の規定によりなお存続する企業年金連合会

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

新規則（しんきそく）

This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.

旧令（きゅうれい）

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.

旧規則（きゅうきそく）

This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.

第二条改正後民事訴訟法（だいにじょうかいせいごみんじそしょうほう）

In the supplementary provisions (附則) of Act No. 48 of 2022, this Code as amended by Article 2 of that Act, leaving out the amendments listed in Article 1, items (iii) and (iv) of those supplementary provisions, which come into effect on dates of their own.

新消費税法（しんしょうひぜいほう）

In Articles 44 to 53-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as amended by the provisions of Article 5 of that Act that came into effect on 1 October 2023 (五年改正規定).

番号利用法整備令（ばんごうりようほうせいびれい）

Short name for Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).

新令（しんれい）

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014.

二十八年新法（にじゅうはちねんしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2016.

四年旧法（よんねんきゅうほう）

The Local Tax Act as it stood before the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020, which come into effect on 1 April 2022, amended it.

特定委託者保護基金（とくていいたくしゃほごききん）

In Article 4 of the supplementary provisions (附則) of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 86 of 2012), a consignor protection fund (委託者保護基金) existing when that Act came into effect that carries on, with authorization from the Minister of Agriculture, Forestry and Fisheries and the Minister of Economy, Trade and Industry, the payments, lending and other services listed in paragraph (1) of that Article for the customer assets of its specified members (特定会員).

第三号新介護保険法（だいさんごうしんかいごほけんほう）

In the supplementary provisions (附則) of Act No. 83 of 2014, the Long-Term Care Insurance Act (this Act) as amended by Article 5 of that Act, counting only the amendments listed in Article 1, item (iii) of those supplementary provisions, which came into effect on 1 April 2015.

旧法（きゅうほう）

The Act as it stood before the amendment these supplementary provisions deal with.