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令和七年度の宅地等（れいわしちねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2025, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2025 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

令和八年度の宅地等（れいわはちねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2026, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2026 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

令和六年度の宅地等（れいわろくねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2024, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2024 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

承認の取消しの場合（しょうにんのとりけしのばあい）

In Article 20, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the case where a domestic corporation's approval to pay corporation tax as a consolidated group (連結納税) under Article 4-2 of the Corporation Tax Act as it stood before that Act was treated as cancelled under Article 4-5, paragraph (2) of that wording, including where it was so cancelled under the former rules kept by Article 16, paragraph (2) of those supplementary provisions.

旧財産形成住宅貯蓄（きゅうざいさんけいせいじゅうたくちょちく）

In Article 92 of the supplementary provisions (附則) of Act No. 102 of 2005, asset-building housing savings (財産形成住宅貯蓄) as defined in Article 4-2, paragraph (1) of this Act as it stood before that Act, deposited before that Act came into effect under a contract a worker made with the former public corporation (旧公社), that met that Article's requirements on the day before it came into effect.

旧財産形成年金貯蓄（きゅうざいさんけいせいねんきんちょちく）

In Article 92 of the supplementary provisions (附則) of Act No. 102 of 2005, asset-building pension savings (財産形成年金貯蓄) as defined in Article 4-3, paragraph (1) of this Act as it stood before that Act, deposited before that Act came into effect under a contract a worker made with the former public corporation (旧公社), that met that Article's requirements on the day before it came into effect.

調整前特例支給停止額（ちょうせいまえとくれいしきゅうていしがく）

In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, for a beneficiary of an employees' old-age pension (老齢厚生年金) covered by Article 15, paragraph (1), the amount equal to the part of the pension that would be suspended if Article 11, paragraph (1) of the supplementary provisions of the Employees' Pension Insurance Act as it stood when Act No. 63 of 2012 was made, and the other provisions a Cabinet Order (政令) names, applied.

次期財政検証作成年度（じきざいせいけんしょうさくせいねんど）

In Article 3 of the supplementary provisions (附則) of Act No. 74 of 2025, the fiscal year that includes the day on which the current budget status and projections report (財政の現況及び見通し) under Article 2-4, paragraph (1) of the Employees' Pension Insurance Act is first prepared on or after the day Act No. 74 of 2025 was promulgated; the years from the fiscal year after that promulgation up to the fiscal year after this one are treated as a term under adjustment (調整期間), with the adjustment rate replaced by a transitional reduced adjustment rate (経過的軽減調整率).

旧適用法人船員組合員（きゅうてきようほうじんせんいんくみあいいん）

In Article 8, paragraph (8) of the supplementary provisions (附則) of Act No. 34 of 1985, a new mariner member as provided in Article 5, paragraph (3) of the supplementary provisions of the 1996 Amendment Act (平成八年改正法), whose time as such is treated under Article 5, paragraph (1) of those supplementary provisions as time insured under Employees' Pension Insurance (厚生年金保険).

改修工事対象住宅用地（かいしゅうこうじたいしょうじゅうたくようち）

In Article 11-4 of the supplementary provisions (附則), land on which a house subject to renovation work (改修工事対象住宅) stands, acquired by a real estate broker (宅地建物取引業者) together with that house, whose real estate acquisition tax (不動産取得税) that Article deals with.

震災関連原状回復費用（しんさいかんれんげんじょうかいふくひよう）

An expense connected with the Great East Japan Earthquake (東日本大震災) — to remove earth, sand or other obstacles the disaster left, to repair a business asset (事業用資産) to its former state, or to prevent its damage or loss of value, or a similar expense — where a business asset of a taxpayer of the income levy (所得割) of the prefectural inhabitant tax (道府県民税) was damaged, reduced in value or made hard to use in business by that earthquake.

平成二十三年損失金額（へいせいにじゅうさんねんそんしつきんがく）

For an individual running a business who meets one of the requirements of Article 7, paragraph 1 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and filed a blue return (青色申告書) for 2011 income tax, the loss that arose in computing their 2011 business income, which Article 50, paragraph 1 of the supplementary provisions (附則) treats separately when losses are carried forward under Article 72-49-12 for the individual enterprise tax (事業税).

旧犯罪収益移転防止法（きゅうはんざいしゅうえきいてんぼうしほう）

In Article 8 of the supplementary provisions (附則) of Act No. 97 of 2022, the Act on Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007) as it stood before the provisions of Article 6 of that Act that amend its Article 4 and the other provisions Article 1, item (ii) of those supplementary provisions lists amended it.

国家公務員遺族共済年金（こっかこうむいんいぞくきょうさいねんきん）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the survivors' mutual aid pension (遺族共済年金) paid under Article 41(1) of those supplementary provisions, which that Article writes into this Act's Table 1 (別表第一) beside the survivors' employees' pension (遺族厚生年金).

地方公務員遺族共済年金（ちほうこうむいんいぞくきょうさいねんきん）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the survivors' mutual aid pension (遺族共済年金) paid under Article 65(1) of those supplementary provisions, which that Article writes into this Act's Table 1 (別表第一) beside the survivors' employees' pension (遺族厚生年金).

特定雇用者給与等支給額（とくていこようしゃきゅうよとうしきゅうがく）

For a corporation that carries on both businesses not subject to the enterprise tax (事業税), or businesses listed in Article 72-2, paragraph 1, item 2, and other businesses, the part of its salaries, etc. paid to employees (雇用者給与等支給額) that relates to the other businesses, or an amount computed as a Cabinet Order (政令) provides where it is hard to work out; its share of the total limits the wage-increase deduction from the value-added levy (付加価値割) under Article 9, paragraphs 12 and 13 of the supplementary provisions (附則).

認定先端設備等導入計画（にんていせんたんせつびとうどうにゅうけいかく）

A certified advanced equipment introduction plan (認定先端設備等導入計画) as defined in Article 53, paragraph 2 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.

平成二十七年度の宅地等（へいせいにじゅうしちねんどのたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015 that, on the fiscal 2015 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.

平成二十九年度の宅地等（へいせいにじゅうきゅうねんどのたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015 that, on the fiscal 2017 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.

平成二十八年度の宅地等（へいせいにじゅうはちねんどのたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015 that, on the fiscal 2016 assessment date (賦課期日), falls into a category in the upper column of the table in Article 18-3, paragraph 1 of those supplementary provisions.