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In Articles 12 and 13 of the supplementary provisions (附則) of Act No. 64 of 2014, premium-paid time as a category 1 insured person (第一号被保険者), within ten years before the month of approval, for which a person would have been paying additional premiums (付加保険料) had Article 87-2, paragraph (4) of this Act as it stood before the 2012 amendment not been applied to them for missing a due date.
認定地方公共団体
A certified local government (認定地方公共団体) as defined in Article 8, paragraph 1 of the Local Revitalization Act, which draws up a certified regional revitalization plan (認定地域再生計画).
延払条件付販売等
A sale or similar transaction on deferred payment terms as defined in Article 65, paragraph (3) of this Act as it stood before the 2018 amending law (Act No. 7 of 2018).
A contract under which a seller sells, for more than an amount a Cabinet Order (政令) sets, a right to receive specified continuous services (特定継続的役務) for longer than the period a Cabinet Order sets for those services.
In the supplementary provisions (附則) of several earlier amending Acts, this Act as it stood before Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) amended it, named there to refer to terms of that wording such as the consolidated business year (連結事業年度) of its Article 2, paragraph (2), item (xix).
旧効力連結措置法
In a table of replaced wording in Article 33 of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), this Act as it stood before Article 1 of that Act amended it, as Article 33, paragraph (1) of those supplementary provisions — the transitional rule for the special depreciation or tax credit of a specified small or medium-sized consolidated corporation in Okinawa acquiring business innovation equipment, etc. (経営革新設備等) — keeps it in force.
In Article 47, paragraph (4), item (iii) of the supplementary provisions (附則) of Act No. 47 of 2024, the National Health Insurance Act (Act No. 192 of 1958) as amended by Article 8 of that Act.
In Article 25, paragraph (3) and Article 38 of the supplementary provisions (附則) of Act No. 74 of 2025, the Health Insurance Act as amended by Article 33 of that Act, counting only the amendments listed in Article 1, paragraph (1), item (ix) of those supplementary provisions, which come into effect on a date a Cabinet Order (政令) sets within three years of that Act's promulgation (公布, its official publication) on 20 June 2025.
In Articles 3 and 4 of the supplementary provisions (附則) of Act No. 24 of 2012, the certification (認定) for child allowance (児童手当) under Article 7(1) or (2) of the Child Allowance Act as amended by Article 1 of that Act, which Article 3 deems certain people already certified for Children's Allowance (子ども手当) under the Act on Special Measures Concerning the Payment of Children's Allowance, etc. in Fiscal 2011 to hold from the date Act No. 24 of 2012 comes into effect.
For an employees' old-age pension under Article 8 of the supplementary provisions (附則) of this Act whose beneficiary can also receive an old-age basic pension (老齢基礎年金) under the National Pension Act, the amount worked out under Article 9-2, paragraph (2), item (ii) of those supplementary provisions together with the additional amount of pension (加給年金額) where one is added; the suspension rules are applied to it, and the amount under item (i) of that paragraph is suspended in addition.
In the supplementary provisions (附則) of Act No. 13 of 2009, shares or capital contributions of the company concerned that a specified donee (特定受贈者) acquired by gift of specified family company shares, etc. (特定同族株式等) from a donor who died on or after 1 October 2008 — gifts made between the first gift in the selected year and the confirmation date (確認日) under Article 70-3-3 of this Act as it stood before that Act — and chooses, in the way a Cabinet Order (政令) sets, to have treated as unlisted shares, etc. (非上場株式等) inherited from the donor under Article 70-7-2 as amended by that Act.
The class 2 large motor vehicle license (大型自動車第二種免許) of Article 84, paragraph (4) of the Road Traffic Act as it stood before Article 4 of Act No. 90 of 2004 amended it, which Article 6, paragraph (1) of that Act's supplementary provisions (附則) deems to be a class 2 large motor vehicle license (大型第二種免許) under the new wording.
The class 2 mid-sized motor vehicle license (中型自動車第二種免許) of Article 84, paragraph (4) of the Road Traffic Act as it stood before Act No. 40 of 2015 amended it, which Article 2, paragraph (1) of that Act's supplementary provisions (附則) deems to be a class 2 mid-sized motor vehicle license (中型第二種免許) under the new wording.
In Article 78 of the supplementary provisions (附則) of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015), the day on which a former community gas deemed gas retailer (旧簡易ガスみなしガス小売事業者) ceases to be bound by the obligation in Article 28, paragraph 1 of those supplementary provisions.
In Article 78 of the supplementary provisions (附則) of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015), the day on which a deemed heat supply business operator (みなし熱供給事業者) ceases to be bound by the obligation in Article 50, paragraph 1 of those supplementary provisions.
In Article 78 of the supplementary provisions (附則) of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015), the day on which a former general gas deemed gas retailer (旧一般ガスみなしガス小売事業者) ceases to be bound by the obligation in Article 22, paragraph 1 of those supplementary provisions.
特定継続的役務提供契約
A contract under which a service provider undertakes to provide specified continuous services (特定継続的役務) for longer than the period a Cabinet Order (政令) sets for each such service, and the other party undertakes in return to pay more than the amount a Cabinet Order sets.
In Article 15, paragraph (1) of the supplementary provisions (附則) of Act No. 17 of 1996, the amount of capital gain (譲渡利益金額) under Article 62-3, paragraph (1) of this Act as amended by that Act from a transfer, etc. of land (土地の譲渡等) a corporation made on or after 1 January 1996 (other than one to which Article 63, paragraph (1) or Article 63-2, paragraph (1) applies), including amounts counted as gross profit under Article 62-3, paragraph (9) for that transfer.
In Article 15, paragraph (1) of the supplementary provisions (附則) of Act No. 17 of 1996, the amount of capital gain (譲渡利益金額) under Article 62-3, paragraph (1) of this Act as it stood before that Act from a transfer, etc. of land (土地の譲渡等) a corporation made before 1 January 1996 (other than one to which Article 63, paragraph (1) or Article 63-2, paragraph (1) of the former Act applies), including amounts counted as gross profit under Article 62-3, paragraph (9) for that transfer.
In Articles 2, 5 and 6 of the supplementary provisions (附則) of Act No. 32 of 2024, the Financial Instruments and Exchange Act (Act No. 25 of 1948) as amended by Article 1 of that Act, counting only the amendments listed in Article 1, item (iii) of those supplementary provisions.