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船員たる被保険者
An insured (被保険者) employed on a ship (船舶) as a mariner (船員), as Article 7-3, paragraph (1), item (iii) of the supplementary provisions (附則) puts it.
旧法の免許を受けた銀行
In the supplementary provisions (附則) of this Act (Act No. 59 of 1981), a bank that Article 2 of those provisions treats as holding a license from the Minister of Finance under Article 4, paragraph (1) of this Act, because it held a license under the former Banking Act (旧法) when this Act came into effect.
上場株式等に係る配当所得等の金額
The previous year's interest income and dividend income from dividends and similar income on listed shares, etc. (上場株式等の配当等), computed as a Cabinet Order (政令) provides, which Article 33-2 of the supplementary provisions (附則) taxes for the income levy (所得割) of the prefectural and municipal inhabitant taxes separately from other income.
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 124 of 1985, as read under Article 2, paragraph (4) of that Cabinet Order's supplementary provisions.
In Article 36 of the supplementary provisions (附則) of Act No. 63 of 2013, the amount the Organization for Workers' Retirement Allowance Mutual Aid (勤労者退職金共済機構) receives, at the request of a dissolved surviving employees' pension fund (存続厚生年金基金), out of the residual assets due to a former fund member whose employer has covered them by a retirement allowance mutual aid contract (退職金共済契約) — up to that member's share of those assets.
In the supplementary provisions (附則) of Act No. 66 of 1995, a permit (許可) under Article 2, paragraph (1) or Article 3 of the Secondhand Goods Business Act as it stood before that Act amended it, from the Prefectural Public Safety Commission (都道府県公安委員会) with jurisdiction over the area where the place of business (営業所) or market for the business is.
In Article 17-7 of the supplementary provisions (附則), for a person entitled on 31 March of the previous fiscal year to a pension insurance benefit worked out under Article 43, paragraph (1), Article 9-2, paragraph (2), item (ii) of the supplementary provisions or Article 20, paragraph (1) of the supplementary provisions of Act No. 18 of 2000, the amount of that benefit for the current fiscal year after the revaluation rates (再評価率) are revised under Articles 43-2 to 43-5; that Article compares it with the previous fiscal year's amount (前年度額) to limit how far the revision can lower the benefit.
In Articles 44 to 51-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the day on which a business was registered as a qualified invoice issuer (適格請求書発行事業者) under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by that Act.
初回新規登録
A motor vehicle's first new registration (新規登録) under Article 7, paragraph 1 of the Road Transport Vehicle Act, from which Article 12-3 and Article 12-4, paragraph 1 of the supplementary provisions (附則) count the years since the vehicle was first registered.
In the supplementary provisions (附則) of Act No. 63 of 2013, the benefits provided for in Article 130, paragraphs (1) to (3) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 5, paragraph (1) of those supplementary provisions; the reserve held to pay them is the reserve for pension benefits, etc. (年金給付等積立金).
Shares or bonds of a domestic corporation that an individual held in a specified account (特定口座) as listed shares, etc. (上場株式等) until they ceased to be listed shares, etc., and that from that day on have been kept without a break in a specified management account (特定管理口座) opened with the same financial instruments business operator, etc. (金融商品取引業者等) — recorded in the book-entry register (振替口座簿) for that account or held in its custody.
In Article 7-5 and the other articles of the supplementary provisions (附則) that its paragraph (1) names, a day on which the beneficiary of an employees' old-age pension (老齢厚生年金) is an insured (被保険者) who has held that status without a break since a day in an earlier month, other than a day excluded by the Ministry of Health, Labour and Welfare Order (厚生労働省令) under Article 46, paragraph (1).
基金中途脱退者等
In Article 70, Article 71, paragraph (2), Article 75 and Article 78, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 63 of 2013, fund early leavers (基金中途脱退者) together with members of dissolved funds and similar persons (解散基金加入員等), whose pension and lump-sum benefits the surviving Pension Fund Association (存続連合会) is released from paying when it is dissolved under Article 70, paragraph (1).
令和八年度の土地
Land on which fixed assets tax (固定資産税) is first levied in fiscal 2026, a row of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) on lowering tax bases where land prices fall.
特定資産の販売等
A sale of assets or similar transaction under Article 65, paragraph (1) of this Act as it stood before the 2018 amending law (Act No. 7 of 2018), other than a lease transfer, made on deferred payment terms before that law came into effect.
In Article 56 of the supplementary provisions (附則) of Act No. 63 of 2013 and the provisions after it, the association (連合会) defined in Article 2, paragraph (5) of the Defined Contribution Pension Act: the National Pension Fund Association that the Minister of Health, Labour and Welfare has designated, as the only one for the whole country, to run the individual-type pension plan (個人型年金).
A minor's account management contract as defined in Article 37-14-2, paragraph 5, item 2 of the Act on Special Measures Concerning Taxation: a contract for book entries or custody of listed shares, etc. (上場株式等) that a resident, or a nonresident with a permanent establishment (恒久的施設), makes with a financial instruments business operator, etc. (金融商品取引業者等) to receive the tax exemptions of that Act, whose written terms include the matters that item lists.
特定四分の三未満短時間労働者
In Article 46 of the supplementary provisions (附則) of Act No. 62 of 2012, a part-time worker employed at an applicable place of business (適用事業所) other than a specified applicable place of business (特定適用事業所) or one of the State or a local government, whose prescribed weekly working hours or monthly working days are less than three-quarters of those of the ordinary workers (通常の労働者) there, and who falls under none of the items of Article 3, paragraph (1) of this Act (other than one whom Article 45 of those provisions takes out of item (ix)); for the time being such a worker is not insured under health insurance.
旧契約
In Article 31, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2024, a contract as referred to in Article 29-2, paragraph (1) of this Act as it stood before that Act — the contract under which a stock company grants share options (新株予約権) — made before the date that Act comes into effect (施行日).
In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, one of the documents listed in Article 337, paragraph (2) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) in its wording before 1 January 2016, which a holder of certain bonds and bond-type trust interests (公社債等) had shown to the payer of their transfer proceeds, as Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013 describes; a payer shown one by 31 December 2015 had to record its name and the name and address on it in a ledger.