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みなし登録証券会社（みなしとうろくしょうけんがいしゃ）

In the supplementary provisions (附則) of Act No. 107 of 1998, a person that held a license under Article 28 of this Act as it stood before Act No. 107 of 1998 amended it when that Act came into effect, and that Article 12, paragraph (1) of those supplementary provisions therefore treats as registered under Article 28 of this Act as Act No. 107 of 1998 amended it, under its former title (証券取引法).

経過連結事業年度（けいかれんけつじぎょうねんど）

In Article 82, paragraph (4) of the supplementary provisions (附則) of Act No. 4 of 2017, the consolidated business year of a consolidated parent corporation or its consolidated subsidiary that includes the date that Act came into effect; special replacement assets for disaster-damaged assets (特例被災代替資産等) held in that year are treated as having had special depreciation under Article 68-40, paragraph (1), with a shortfall equal to their special depreciation limit.

みなし免許取引所（みなしめんきょとりひきじょ）

In the supplementary provisions (附則) of Act No. 65 of 2006, an exchange that Article 99 of those supplementary provisions treats as licensed under Article 80, paragraph (1) of this Act as Act No. 65 of 2006 amended it (because it then held the license under Article 80, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法)), and that, when that Act came into effect, had securities listed after giving notification under Article 110, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法).

基盤強化法等改正法（きばんきょうかほうとうかいせいほう）

Short name for the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022), used in the supplementary provisions (附則) of Act No. 4 of 2022: the provisions listed in Article 1, item (xi) of those supplementary provisions come into effect on the day it does.

特定寄附金（とくていきふきん）

A donation that a corporation holding the approval under Article 121, paragraph 1 of the Corporation Tax Act makes, from the date the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) came into effect to 31 March 2028, to a certified local government (認定地方公共団体) under Article 8, paragraph 1 of the Local Revitalization Act in connection with the town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業) in its certified local revitalization plan, other than one that brings the donor a special benefit such as sole use of a facility the donation pays for.

令和六年新法人税法（れいわろくねんしんほうじんぜいほう）

In the supplementary provisions (附則) of Act No. 3 of 2023, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iv)(a) of those provisions), whose rules on corporation tax on the international minimum tax amount (国際最低課税額) apply to domestic corporations' target accounting years (対象会計年度) beginning on or after 1 April 2024.

改正令（かいせいれい）

In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, short name for Cabinet Order No. 124 of 1985, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and the Order for Enforcement of the Act on Special Measures Concerning Taxation.

旧根抵当権（きゅうねていとうけん）

In the supplementary provisions (附則) of Act No. 99 of 1971, a mortgage (抵当権) of the revolving kind (根抵当) that already existed when that Act came into effect on 1 April 1972.

二年新法（にねんしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 2 of 2019, which come into effect on 1 January 2020.

経過事業年度（けいかじぎょうねんど）

In Article 67, paragraph (3) of the supplementary provisions (附則) of Act No. 4 of 2017, a corporation's business year that includes the date that Act came into effect; special replacement assets for disaster-damaged assets (特例被災代替資産等) it holds in that year are treated as having had special depreciation under Article 52-2, paragraph (1), with a shortfall equal to their special depreciation limit.

筆頭者（ひっとうしゃ）

A person entered at the head (筆頭) of a family register (戸籍) — the person whose name, with the registered domicile (本籍), identifies the register under Article 9 — at the time the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 48 of 2023 come into effect.

特例連結事業年度（とくれいれんけつじぎょうねんど）

In this Article of the supplementary provisions (附則) of Act No. 10 of 2014, the consolidated business year in which the consolidated corporation's parent corporation's business year first ends on or after the date the amendments came into effect.

新規則（しんきそく）

This Regulation for Enforcement of the Special Act on the Immigration Control of Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan (Ministry of Justice Order No. 44 of 2011) in the wording that Order gave it; the wording before it is the former Regulation (旧規則).

元年新消費税法（がんねんしんしょうひぜいほう）

In the supplementary provisions (附則) of Act No. 68 of 2012, the Consumption Tax Act as amended by Article 3 of that Act, which applies from 1 October 2019.

第二条改正後事件（だいにじょうかいせいごじけん）

In the supplementary provisions (附則) of Act No. 48 of 2022, a case on an action (other than personal status litigation (人事訴訟) or enforcement-related litigation in a family court (執行関係訴訟)) filed on or after the date that Act comes into effect — not counting a motion made before that date that a law deems, on or after it, to have been an action filed when the motion was made — or any other civil litigation (民事訴訟) case begun on or after that date.

第二条改正前事件（だいにじょうかいせいまえじけん）

In the supplementary provisions (附則) of Act No. 48 of 2022, a case on an action (other than personal status litigation (人事訴訟) or enforcement-related litigation in a family court (執行関係訴訟)) filed before the date that Act comes into effect — counting a motion made before that date that a law deems, on or after it, to have been an action filed when the motion was made — or any other civil litigation (民事訴訟) case begun before that date.

経過措置対象割賦販売等（けいかそちたいしょうかっぷはんばいとう）

In Article 9 of the supplementary provisions (附則) of Act No. 24 of 1998, an installment sale, etc. (割賦販売等) of inventory or services made in a business year beginning between the day that Act came into effect and 31 March 2003 by a corporation that, in the business year just before the first one beginning on or after that day, accounted for all its installment sales, etc. by the installment basis method (割賦基準の方法) under Article 62, paragraph (1) of the Corporation Tax Act as it stood before that Act (旧法人税法), other than a long-term installment sale, etc. (長期割賦販売等) under Article 62, paragraph (2) of the amended Act.

新協会（しんきょうかい）

In the supplementary provisions (附則) of Act No. 41 of 1987, the association named 日本障害者雇用促進協会 (Japan Association for Promoting the Employment of Persons with Disabilities), where one had been set up by the time that Act came into effect on 1 April 1988.

移行計画（いこうけいかく）

A plan for becoming a new medical corporation (新医療法人) that a transitional medical corporation (経過措置医療法人) draws up and submits to the Minister of Health, Labour and Welfare for certification as appropriate under Article 10-3, paragraph (1) of the supplementary provisions (附則) of Act No. 84 of 2006.

二十八年旧法（にじゅうはちねんきゅうほう）

The Local Tax Act as it stood before 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, amended it.