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扶養親族等の数（ふようしんぞくとうのかず）

In the tables used to work out a year's tax prepayment calculation base (予定納税基準額) under the supplementary provisions of the Income Tax Act and of its amending Acts from 1966 to 1988, the number of claimable spouses (控除対象配偶者) and dependents (扶養親族) taken into account for the previous year's income tax — and, in the tables from Act No. 18 of 1971 on, also the relatives working full-time in the taxpayer's business (事業専従者).

…得税につき附則第三条第二項（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例）の規定により読み替えられた新法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けた…

審理員（しんりいん）

For a request for re-examination (再審査請求), the person the re-examining agency (再審査庁) designates under Article 9, paragraph (1) as Article 66, paragraph (1) applies it, to conduct the proceedings; where no one is designated because the re-examining agency is a commission or other body (委員会等である再審査庁), Appended Table 3 has that agency act in the review officer's place.

令和二年改正法（れいわにねんかいせいほう）

In Articles 89, 92, 103 and 107 of the supplementary provisions (附則) of Act No. 8 of 2020, short name for that Act, the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), used in the wording those Articles substitute into provisions of this Act.

新令（しんれい）

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.

第一項の表（だいいっこうのひょう）

In the table of Article 22, paragraph 11 of the supplementary provisions (附則), the table in Article 17-2, paragraph 1 of the supplementary provisions as read under Article 19-2-2, paragraph 6 or 7 for farmland in an urbanization promotion area in a rural residential zone (田園住居地域内市街化区域農地), which sorts land by the fiscal year and price that may be revised by the revision standards (修正基準) where land prices have fallen.

修正基準（しゅうせいきじゅん）

The standards the Minister for Internal Affairs and Communications (総務大臣) sets under Article 17-2, paragraph 1 of the supplementary provisions (附則) for adjusting land prices for fiscal 2025 and 2026 fixed assets tax (固定資産税) where land prices have fallen, as Article 19-2, paragraph 6 or 7 of the supplementary provisions (附則) reads that paragraph.

企業年金連合会（きぎょうねんきんれんごうかい）

In the provisions of this Act as it stood before Act No. 63 of 2013 that Article 5 of that Act's supplementary provisions (附則) keeps in force for surviving employees' pension funds (存続厚生年金基金), the surviving Pension Fund Association (存続連合会): the Pension Fund Association set up under this Act as it stood before Act No. 63 of 2013 that continues to exist under Article 37 of those supplementary provisions.

審査庁（しんさちょう）

The administrative agency (行政庁) with which a request for review (審査請求) has been filed, as Article 9, paragraph (1) defines it; for a request for re-examination (再審査請求), Appended Table 3 puts the re-examining agency (再審査庁) defined in Article 63 in its place.

令和五年改正法（れいわごねんかいせいほう）

In Article 58, paragraphs (7) to (10) of the supplementary provisions (附則) of Act No. 3 of 2023, short name for that Act, the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023).

改正法（かいせいほう）

Short name for the Act amending the Income Tax Act that these supplementary provisions belong to — a different one in each place, from Act No. 31 of 1966 to Act No. 15 of 1974 — used in their tables of replaced wording to point to that Act's own appended tables.

換地処分（かんちしょぶん）

A replotting disposition (換地処分) as referred to in Article 65, paragraph (1), item (ii), in the wording that the supplementary provisions (附則) of Act No. 15 of 1969 give to Article 65-3, paragraph (1) of this Act as it stood before that Act.

刑法施行日（けいほうしこうび）

The day the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022) comes into effect.

新法（しんぽう）

In the supplementary provisions (附則) of Ministry of Finance Order No. 6 of 2019, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), as read under Article 6, paragraph (1) of that Act's supplementary provisions.

刑法施行日（けいほうしこうび）

The day the 2022 Act amending the Penal Code and other laws (刑法等の一部を改正する法律, Act No. 67 of 2022) comes into effect.

経過措置譲渡等（けいかそちじょうととう）

In Article 16, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012, a taxable transfer, etc. of assets (課税資産の譲渡等) to which the transitional measure provisions (経過措置規定) apply: Article 5, paragraphs (1) to (3) and the main clauses of Article 5, paragraphs (4) and (5) of the supplementary provisions (附則) of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them to taxable transfers and specified taxable purchases made on or after 1 October 2019 (一部施行日) under contracts made before that date.

準用旧児童福祉法（じゅんようきゅうじどうふくしほう）

In row 7-3 of Appended Table 3, row 4-3 of Appended Table 4 and item 8-3 of Appended Table 5, the Child Welfare Act as it stood before Article 1 of the Act Partially Amending the Child Welfare Act, etc. (Act No. 29 of 2025) amended it, as the former special-zone rules on nursery teachers (Article 12-5, paragraph (8) of the law on National Strategic Special Zones (国家戦略特別区域法) before that Act) applied it with changed wording; Article 15, paragraph (1) of that Act's supplementary provisions (附則) keeps parts of it in effect, among them registration under its Article 18-18, paragraph (1), for people who passed the former special-zone nursery teacher exam.

国家公務員障害共済年金（こっかこうむいんしょうがいきょうさいねんきん）

Short name, in the wording that Article 112 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) reads into Article 108, paragraphs (2) and (5) of this Act as amended by Article 111 of those provisions, for the disability mutual aid pension (障害共済年金) paid under Article 41, paragraph (1) of those provisions, which those paragraphs then treat alongside the disability welfare pension (障害厚生年金).

地方公務員障害共済年金（ちほうこうむいんしょうがいきょうさいねんきん）

Short name, in the wording that Article 112 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) reads into Article 108, paragraphs (2) and (5) of this Act as amended by Article 111 of those provisions, for the disability mutual aid pension (障害共済年金) paid under Article 65, paragraph (1) of those provisions, which those paragraphs then treat alongside the disability welfare pension (障害厚生年金).

審査庁となるべき行政庁（しんさちょうとなるべきぎょうせいちょう）

The administrative agency (行政庁) that is to become the reviewing agency (審査庁) for a request for review (審査請求), as Article 16 defines it; where Article 61 applies Article 16 to a request for re-investigation (再調査の請求), Appended Table 2 puts the administrative agency with the power to make the disposition (処分) the request would be against in its place.

平成五年改正前の地方税法（へいせいごねんかいせいまえのちほうぜいほう）

The Local Tax Act as it stood before the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 1993) amended it.