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新特定商取引法（しんとくていしょうとりひきほう）

Short name, in the supplementary provisions (附則) of an amending law, for this Act as that law amended it: by Article 1 of Act No. 44 of 2004, by Article 2 of Act No. 74 of 2008, by Act No. 59 of 2012, or by Article 1 of Act No. 72 of 2021 (without the amendments listed in Article 1 of that Act's supplementary provisions).

令和八年新法人税法（れいわはちねんしんほうじんぜいほう）

In the supplementary provisions (附則) of Act No. 13 of 2025, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iii)(b) of those provisions), which applies to corporation tax on the international minimum tax amount (国際最低課税額), the international minimum tax residual amount (国際最低課税残余額) and the domestic minimum tax amount (国内最低課税額) for target accounting years (対象会計年度) beginning on or after 1 April 2026.

新法（しんぽう）

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).

平成二十六年改正規則（へいせいにじゅうろくねんかいせいきそく）

In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 up to their Article 14, short name for Ministry of Finance Order No. 53 of 2014, a Ministerial Order (省令) that partially amended the Regulation for Enforcement of the Income Tax Act.

基金（ききん）

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

改正法（かいせいほう）

Short name, in the supplementary provisions (附則) this Ministerial Order (省令) was made with, for the 2009 Act (Act No. 79 of 2009) amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, which came into effect on 9 July 2012; most of this Ministerial Order came into effect on the same day.

厚生年金基金（こうせいねんきんききん）

In the provisions of this Act as it stood before Act No. 63 of 2013 that Article 5 of that Act's supplementary provisions (附則) keeps in force, a surviving employees' pension fund (存続厚生年金基金) as Article 3, item (xi) of those supplementary provisions defines it: one that continues to exist under Article 4 of them, or was set up after that Act came into effect under the former rules as Article 6 of them allows.

新金融商品取引法（しんきんゆうしょうひんとりひきほう）

In Articles 7 to 9 of the supplementary provisions (附則) of Act No. 32 of 2024, this Act as amended by Article 1 of that Act, leaving out the amendments listed in Article 1, items (ii) and (iii) of those supplementary provisions.

みなし登録第一種業者（みなしとうろくだいいっしゅぎょうしゃ）

In the supplementary provisions (附則) of Act No. 65 of 2006, a person that was registered under Article 28 of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and that Article 18, paragraph (1) of those supplementary provisions therefore treats as registered under Article 29 of this Act as Act No. 65 of 2006 amended it as a financial instruments business operator (金融商品取引業者) for the businesses that paragraph lists.

整備法（せいびほう）

Short name for the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006).

四年新法（よんねんしんぽう）

The Local Tax Act as amended by 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.

特定会員（とくていかいいん）

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 member of a commodity customer protection fund (委託者保護基金) existing when that Act came into effect — a commodity futures business operator (商品先物取引業者) of the kind that Article specifies, which registered, or registered a change, under this Act as that Act amended it to carry on commodity derivatives transaction-related business (商品デリバティブ取引関連業務) — that told the fund it wanted paragraph (1) of that Article to apply to its customer assets under Article 79-49, paragraph (4) of this Act as so amended.

特例退職被保険者等加入割合（とくれいたいしょくひほけんしゃとうかにゅうわりあい）

In Article 27, paragraph (3) of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the ratio, worked out as a Cabinet Order (政令) provides, of the special retired insured persons (特例退職被保険者) and their dependants of a specified health insurance society (特定健康保険組合) to all its insured persons and their dependants.

新法（しんぽう）

The Road Traffic Act (Act No. 105 of 1960) itself, as enacted, as its original supplementary provisions (附則) call it.

平成二十六年旧令（へいせいにじゅうろくねんきゅうれい）

In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for 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, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system, amended it.

旧法（きゅうほう）

In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act) amended it.

元年新法（がんねんしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 5-4 of the supplementary provisions (附則) of Act No. 13 of 2016, which came into effect on 1 October 2019.

従前の税法（じゅうぜんのぜいほう）

The national tax laws as they stood before this Act came into effect on 1 April 1962; things done under them for which this Act has an equivalent provision are treated as done under this Act.

特定長期割賦販売等（とくていちょうきかっぷはんばいとう）

In Article 44 of the supplementary provisions (附則) of Act No. 7 of 2018, a long-term installment sale, etc. (長期割賦販売等) as defined in Article 16, paragraph (1) of the Consumption Tax Act as it stood before that Act amended it, other than a lease transfer (リース譲渡) as defined in Article 16, paragraph (1) of the Consumption Tax Act as amended by that Act.

特例被災代替資産等（とくれいひさいだいたいしさんとう）

A depreciable asset that would have been one of the corporation's disaster substitute assets, etc. (被災代替資産等) under Article 43-3, paragraph (1) of this Act as amended by Act No. 4 of 2017 (Article 68-18, paragraph (1) for a consolidated business year) had it applied to the corporation's business year that ended within one year before that Act came into effect, other than one covered by the provisions listed in Article 53, paragraph (1) or other special rules for depreciable assets a Cabinet Order (政令) specifies.