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旧有価証券等（きゅうゆうかしょうけんとう）

In Article 122, paragraph (2) of the supplementary provisions (附則) of Act No. 65 of 2006, the securities, etc. as provided in Article 110, paragraph (3) of this Act as it stood before Article 3 of that Act amended it, listed with approval under that paragraph for securities futures, securities index futures or securities options trading.

同項に規定する有価証券等

国共済の掛金率（こっきょうさいのかけきんりつ）

In Article 23, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio in Article 100, paragraph (3) of the National Public Officers Mutual Aid Association Act as it stood before that Act, as set in the articles of the Federation of National Public Service Personnel Mutual Aid Associations (国家公務員共済組合連合会); twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category II EPI insured time.

改正前国共済法第百条第三項の規定により国家公務員共済組合連合会の定款で定める同項に規定する割合

地共済の掛金率（ちきょうさいのかけきんりつ）

In Article 23, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio worked out, as a Cabinet Order (政令) provides, from the ratios of contributions to salary and to end-of-term allowances (期末手当等) for long-term benefits that the articles of the Pension Fund Association for Local Government Officials (地方公務員共済組合連合会) set under Article 114, paragraph (3) of the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act; twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category III EPI insured time.

改正前地共済法第百十四条第三項の規定により地方公務員共済組合連合会の定款で定める同項に規定する長期給付に…

退職被保険者等（たいしょくひほけんしゃとう）

In Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2023, retired insured persons (退職被保険者) and their dependants (被扶養者) as Article 7, paragraph (1) of the supplementary provisions of this Act defined them before Article 4 of that Act amended it: under Article 6 of those supplementary provisions, insured persons not yet past the month in which they turn 65 who can receive an old-age or retirement pension after a qualifying period of pension coverage, with further conditions, and the family members, also insured and not past that month, in their household whom they mainly support.

第四条の規定による改正前の国民健康保険法（次項から第五項までにおいて「第四条改正前国保法」という。）附則第七条第一項に規定する退職被保険者等

旧厚生年金基金（きゅうこうせいねんきんききん）

An employees' pension fund (厚生年金基金) set up under the Employees' Pension Insurance Act as it stood before Article 1 of Act No. 63 of 2013 amended it, as Article 3, item (x) of the supplementary provisions (附則) of that Act defines it.

改正前厚生年金保険法の規定により設立された厚生年金基金

者の特殊関係者（もののとくしゅかんけいしゃ）

In Article 48, paragraph (4) of the supplementary provisions (附則) of Act No. 6 of 2010, a specially related person (特殊関係者), as defined in Article 6, paragraph (4) of this Act as amended by Article 18 of that Act, of the issuer of designated private-sector foreign bonds (指定民間国外債), used where the old Article 6 is kept in effect for interest on such bonds issued between that Act's effective date and 31 March 2012.

所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第六条第四項に規定する特殊関係者

みなし有価証券（みなしゆうかしょうけん）

In Article 2, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 97 of 2004, the rights listed in Article 2, paragraph (2), item (iii) of this Act under its former title (証券取引法), as it stood before Article 3 of Act No. 65 of 2006 amended it, and the rights listed in item (v) of that paragraph that rest on contracts similar to investment limited partnership agreements (投資事業有限責任組合契約), where they count as securities under Article 2, paragraph (1) of this Act as Act No. 65 of 2006 amended it, or as rights deemed to be securities under paragraph (2) of that Article.

証券取引法等の一部を改正する法律（平成十八年法律第六十五号。以下この条において「平成十八年証券取引法改正法」という。）第三条の規定による改正前の証券取引法第二条第二項第三号に掲げる権利及び同項第五号に掲げる権利（投資事業有限責任組合契約に類…

旧厚生年金保険法（きゅうこうせいねんきんほけんほう）

The Employees' Pension Insurance Act as it stood before Article 3 of the Act partially amending the National Pension Act and other Acts (Act No. 34 of 1985) amended it.

第三条の規定による改正前の厚生年金保険法

私学共済の掛金率（しがくきょうさいのかけきんりつ）

In Article 23, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2012, the rate the mutual aid rules (共済規程, as defined in Article 4, paragraph (1) of the Private School Personnel Mutual Aid Association Act) set under Article 27, paragraph (3) of that Act as it stood before Act No. 63 of 2012 amended it; it is used as the premium rate for October 2013 and October 2014 in calculating the lump-sum withdrawal payment (脱退一時金) of a person with category IV EPI insured period (第四号厚生年金被保険者期間).

改正前私学共済法第二十七条第三項の規定により共済規程（私立学校教職員共済法第四条第一項に規定する共済規程…

個人型年金加入者（こじんがたねんきんかにゅうしゃ）

In Article 56 and Article 59, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2013, a participant in the individual-type pension plan (個人型年金) that the National Pension Fund Association (国民年金基金連合会) runs, as Article 2, paragraph (10) of the Defined Contribution Pension Act defines it: a person who pays contributions to that plan and gives instructions on how their individual assets in it are invested.

改正後確定拠出年金法第二条第十項に規定する個人型年金加入者

旧厚生年金保険法（きゅうこうせいねんきんほけんほう）

The Employees' Pension Insurance Act as it stood before Article 3 of the Act partially amending the National Pension Act and other Acts (Act No. 34 of 1985) amended it.

第三条の規定による改正前の厚生年金保険法

その他の利用行為（そのたのりようこうい）

Acts of use other than entertainment (遊興), eating and drinking (飲食) and lodging (宿泊), as defined in Article 113, paragraph 1 of the Local Tax Act as it stood before Article 2 of Act No. 9 of 1997 amended it; the special local consumption tax (特別地方消費税) on such acts done before that Article came into effect stays under the former rules.

同条の規定による改正前の地方税法第百十三条第一項に規定するその他の利用行為

仮想通貨交換業者（かそうつうかこうかんぎょうしゃ）

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 28 of 2019, a virtual currency exchange service provider as defined in Article 2, paragraph (8) of the Payment Services Act as it stood before that Act amended it: a person registered under Article 63-2.

旧資金決済法第二条第八項に規定する仮想通貨交換業者

条例利用住基カード（じょうれいりようじゅうきかーど）

A Basic Resident Register card (住基カード) that, when Act No. 77 of 2009 came into effect, was being put to the use provided for in Article 30-44, paragraph (8) of this Act as it stood before that Act amended it.

この法律による改正前の住民基本台帳法第三十条の四十四第八項の規定による利用が行われている住基カード

金融機関の営業所等（きんゆうきかんのえいぎょうしょとう）

In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, the business office of a financial institution or other such place as Article 4, paragraph (4) of the supplementary provisions of Cabinet Order No. 103 of 2002 uses the term: the one holding a person's savings not yet confirmed as those of a person with a disability or other eligible person (障害者等未確認預貯金等), to whose head the person had to apply for that confirmation before 1 January 2006.

改正令附則第四条第四項に規定する金融機関の営業所等

連結親法人事業年度（れんけつおやほうじんじぎょうねんど）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation business year as defined in Article 15-2(1) of the Corporation Tax Act as it stood before that Act amended it: the business year of the consolidated parent corporation (連結親法人) to which a consolidated corporation belonged, which marked out the consolidated business year under the consolidated tax payment system (連結納税).

旧法人税法第十五条の二第一項に規定する連結親法人事業年度

被合併法人等の株主等（ひがっぺいほうじんとうのかぶぬしとう）

The shareholders or other investors, as defined in Article 2, item (xiv) of the Corporation Tax Act as amended in 2001, of a corporation merged into another or similarly reorganised between 1 April 2001 and 31 March 2002, in the transitional rules of the 2001 amending law (Act No. 6 of 2001).

新法人税法第二条第十四号に規定する株主等

一部負担金軽減市町村等（いちぶふたんきんけいげんしちょうそんとう）

In the supplementary provisions (附則) of Act No. 28 of 2012, a municipality that reduces the co-payment (一部負担金) ratio under Article 43, paragraph (1) of the National Health Insurance Act as amended by that Act, or one in which the prefecture or the municipality bears all or part of the co-payments of all or some insured persons; for it, the amount in item (i) of paragraph (1), on which the national contribution to municipalities for fiscal 2012 rests, is worked out, as a Cabinet Order (政令) provides, as if no such reduction or bearing had been made.

新国保法第四十三条第一項の規定により一部負担金の割合を減じている市町村及び都道府県又は市町村が被保険者の全部又は一部について、その一部負担金に相当する額の全部又は一部を負担することとしている市町村

最初連結親法人事業年度（さいしょれんけつおやほうじんじぎょうねんど）

In Article 24, paragraph (2) of the supplementary provisions (附則) of Act No. 79 of 2002, the first consolidated parent corporation business year, as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as that Act amended it, in which the corporation is charged corporation tax on consolidated income for each consolidated business year.

各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度

者の前年度課税移出数量（もののぜんねんどかぜいいしゅつすうりょう）

In Article 56, paragraph (5) of the supplementary provisions (附則) of Act No. 3 of 2023, the taxable shipment volume of the previous fiscal year (前年度課税移出数量) as defined in Article 87, paragraph (1) of this Act as amended by that Act, of a person in a full controlling relationship (完全支配関係) with an approved liquor manufacturer (承認酒類製造者); the amended rule that counts it in does not apply to a person who has been in that relationship since before that Act came into effect.

同条第一項に規定する前年度課税移出数量