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旧信託（きゅうしんたく）

A trust that took effect before the date set in Article 1, item (vii) of the supplementary provisions of the 2007 amending law (Act No. 6 of 2007) (for a trust made by will, one whose will was made before then), other than a trust described in the proviso to Article 13, paragraph (1) of this Act as it stood before that law.

旧旅券（きゅうりょけん）

A passport issued, reissued with changes (書換発行) or reissued under this Act as it stood before Act No. 105 of 1970 amended it, and still valid when that amending Act came into effect.

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).

基準日（きじゅんび）

The first day of the business year that includes the date set in Article 1, item (xiii) of the supplementary provisions (附則) of Act No. 3 of 2023, from which a corporation holding a reserve for decommissioning of nuclear power generation facilities (原子力発電施設解体準備金) takes it into gross profit evenly over 30 years.

仮免許（かりめんきょ）

A provisional driving license (仮運転免許) held under the Road Traffic Act as it stood before the amendments of Act No. 51 of 1972 that paragraph (1), item (ii) of its supplementary provisions (附則) lists, for which a kind of motor vehicle had been specified; one specified for large motor vehicles is deemed a provisional large motor vehicle license, and one for standard motor vehicles a provisional standard motor vehicle license, under the amended Act.

旧支給額（きゅうしきゅうがく）

In Article 7(1) of the supplementary provisions (附則) of Act No. 32 of 1976, the amount of the pension-type insurance benefit under this Act as it stood before that Act, for the month before the month that Act came into effect, of a person also receiving, for the same cause, a disability or survivors' pension under the Employees' Pension Insurance Act or an equivalent benefit.

適用年度（てきようねんど）

The first fiscal year whose assessment date (賦課期日) is the 1 January after the day listed in Article 1, item 10 of the supplementary provisions (附則) of Act No. 7 of 2006 (the day Act No. 26 of 2006 came into effect), or that day itself if it is 1 January, from which amended Article 348, paragraph 2, item 36 applies to the fixed assets tax (固定資産税).

六年新法（ろくねんしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 1 of 2022, which came into effect on 1 January 2024.

五年新法（ごねんしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 1 of 2022, which come into effect on 1 April 2023.

公社債等（こうしゃさいとう）

In Article 3-2 of the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the bonds and similar interests (公社債等) referred to in Article 8, paragraph (2) of the supplementary provisions of Cabinet Order No. 165 of 2013, which partially amended the Order for Enforcement of the Income Tax Act.

旧受益者（きゅうじゅえきしゃ）

In Article 84 of the supplementary provisions (附則) of Act No. 6 of 2007, for an old trust (旧信託), the person set out, for each case, in the items of Article 13, paragraph (1) of the Income Tax Act as it stood before Article 1 of that Act amended it.

旧法業務（きゅうほうぎょうむ）

In the supplementary provisions (附則) of Act No. 50 of 1984, work that this Act, as that Act amended it, gives the Minister of Labour (or the Association (協会), where it is to carry out the levy-related operations) and that the Employment Promotion Corporation (雇用促進事業団) had carried out under this Act as it stood before, under its former title (身体障害者雇用促進法).

他の市町村（たのしちょうそん）

In Article 10, paragraph (2) of the supplementary provisions (附則) of Act No. 77 of 2005 and Article 20, paragraph (1) of those of Act No. 83 of 2014, a municipality (市町村) other than the one where the place of business (事業所) of the service concerned is located.

特定受給者（とくていじゅきゅうしゃ）

A person already receiving a pension that counts as paid a period whose status was later put in doubt, including one whose pension is wholly suspended: in Article 9-4-4 of the supplementary provisions (附則), an old-age basic pension (老齢基礎年金) or old-age benefits under Employees' Pension Insurance (厚生年金保険) that count a time-barred inconsistent period (時効消滅不整合期間) as premium-paid; in Article 13 of the supplementary provisions of Act No. 64 of 2014, an additional pension (付加年金) that counts a specified period eligible for additional premiums (特定付加対象期間) as paid up in additional premiums.

初回航行時（しょかいこうこうじ）

The first time on or after the day Act No. 11 of 2021 comes into effect that an aircraft as referred to in Article 90-8 of this Act as amended by that Act flies — used in the transitional rule for aviation fuel taxed at the earlier rates that is on board at that time.

新法適用者（しんぽうてきようしゃ）

In Article 51, paragraph (2) of the supplementary provisions (附則) of Act No. 3 of 2023, an individual who acquires, on or after the date that Act comes into effect (施行日), the beneficial interest in a trust, money or money, etc. (信託受益権等) referred to in Article 70-2-2, paragraph (1) of this Act as amended by that Act.

特定免許証（とくていめんきょしょう）

In Article 2 of the supplementary provisions (附則) of Act No. 51 of 2001, a license card (免許証) already issued when that Act came into effect whose renewal period under Article 101, paragraph (1) of this Act as it stood before that Act began before that date.

旧センター（きゅうせんたー）

In Article 2 of the supplementary provisions (附則) of Act No. 35 of 2002, a social welfare corporation (社会福祉法人) under Article 22 of the Social Welfare Act that, when that Act came into effect, held a designation under Article 9-12, paragraph (1) of this Act as it stood before that Act and carried out the placement work (あっせん) named in Article 9-13, item (i) of that wording; it is treated as designated under Article 9-18 as that Act amended it, that is, as a work/life support center for persons with disabilities (障害者就業・生活支援センター).

再就職手当（さいしゅうしょくてあて）

In Article 8, paragraph (5) of the supplementary provisions (附則) of Act No. 31 of 2003, the re-employment allowance paid under Article 56-2 of this Act as it stood before Article 1 of that Act amended it; people who received it before that Act came into effect and still held the job are treated, for Article 57, as having received the employment promotion allowance (就業促進手当).

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Ministry of Labour Order No. 2 of 2000, a permission or other disposition (処分), or another act, done under a law's provisions or a Cabinet Order (政令) under it. Article 2 treats such an act that a Director of a Prefectural Labor Standards Bureau (都道府県労働基準局長) or a prefectural governor (都道府県知事) did before the decentralization reform law (地方分権推進整備法) came into effect, where the work it concerns is to be handled from that day by the Director of a Prefectural Labor Bureau (都道府県労働局長) under the laws as that law amended them or Ministry of Labour Orders (労働省令) under them, as done by the Director of the Prefectural Labor Bureau under their corresponding provisions.