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令和七年初回航行時（れいわしちねんしょかいこうこうじ）

In Article 58, paragraph (5) of the supplementary provisions (附則) of Act No. 3 of 2023, the time an aircraft first flies on or after 1 April 2025, at which aviation fuel (航空機燃料) still aboard that was taxed at the earlier aviation fuel tax (航空機燃料税) rates is treated as unloaded and loaded again at the rate for the aircraft's category.

令和九年初回航行時（れいわきゅうねんしょかいこうこうじ）

In Article 58, paragraph (6) of the supplementary provisions (附則) of Act No. 3 of 2023, the time an aircraft first flies on or after 1 April 2027, at which aviation fuel (航空機燃料) still aboard that was taxed at the transitional aviation fuel tax (航空機燃料税) rates is treated as unloaded and loaded again at the rate this Act sets for the aircraft's category.

新高齢者医療確保法（しんこうれいしゃいりょうかくほほう）

Short name, in Article 35 of the supplementary provisions (附則) of Act No. 83 of 2014, for the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982) as amended by Article 18 of that Act (only the amendments listed in Article 1, item (iii) of its supplementary provisions), as Article 16 of the supplementary provisions of the National Health Insurance Act as amended by that Act applies it.

介護・障害福祉従事者（かいご・しょうがいふくしじゅうじしゃ）

In Article 2, paragraph (4) of the supplementary provisions (附則) of Act No. 87 of 2025, a person who works in long-term care (介護) or disability welfare (障害福祉) services, whose proper treatment (処遇) the government is to examine promptly after that Act's promulgation and act on.

介護・障害福祉従事者（かいご・しょうがいふくしじゅうじしゃ）

In Article 2, paragraph (4) of the supplementary provisions (附則) of Act No. 87 of 2025, a person who works in long-term care (介護) or disability welfare (障害福祉) services, whose proper treatment (処遇) the government is to examine promptly after that Act's promulgation and act on.

介護・障害福祉従事者（かいご・しょうがいふくしじゅうじしゃ）

In Article 2, paragraph (4) of the supplementary provisions (附則) of Act No. 87 of 2025, a person who works in long-term care (介護) or disability welfare (障害福祉) services, whose proper treatment (処遇) the government is to examine promptly after that Act's promulgation and act on.

改正前の老齢厚生年金（かいせいまえのろうれいこうせいねんきん）

In Article 31 of the supplementary provisions (附則) of Act No. 95 of 1994, an employees' old-age pension (老齢厚生年金) under Article 8 of the supplementary provisions (附則) of the Employees' Pension Insurance Act as it stood before that Act amended it; for a person entitled to one before 1 April 1995, Article 8 and Article 15, paragraph (1) of the supplementary provisions (附則) as amended do not apply.

改正前の特例老齢年金（かいせいまえのとくれいろうれいねんきん）

In Article 32 of the supplementary provisions (附則) of Act No. 95 of 1994, a special old-age pension (特例老齢年金) under Article 28-3, paragraph (1) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as it stood before that Act amended it; for a person entitled to one before 1 April 1995, Article 28-3, paragraph (1) of the supplementary provisions (附則) as amended does not apply.

介護・障害福祉従事者（かいご・しょうがいふくしじゅうじしゃ）

In Article 2, paragraph (4) of the supplementary provisions (附則) of Act No. 87 of 2025, a person who works in long-term care (介護) or disability welfare (障害福祉) services, whose proper treatment (処遇) the government is to examine promptly after that Act's promulgation and act on.

新租税条約実施特例法（しんそぜいじょうやくじっしとくれいほう）

In Articles 6 and 12 of the supplementary provisions (附則) of Act No. 7 of 2006, the law on special provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act for implementing tax treaties (租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律) as amended by Article 26 of those supplementary provisions.

介護・障害福祉従事者（かいご・しょうがいふくしじゅうじしゃ）

In Article 2, paragraph (4) of the supplementary provisions (附則) of Act No. 87 of 2025, a person who works in long-term care (介護) or disability welfare (障害福祉) services, whose proper treatment (処遇) the government is to examine promptly after that Act's promulgation and act on.

平成二十四年一元化法（へいせいにじゅうよねんいちげんかほう）

Short name, in the supplementary provisions (附則) of Act No. 40 of 2020, for the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the 2012 Act to unify the employees' pension systems (被用者年金制度).

介護・障害福祉従事者（かいご・しょうがいふくしじゅうじしゃ）

In Article 2, paragraph (4) of the supplementary provisions (附則) of Act No. 87 of 2025, a person who works in long-term care (介護) or disability welfare (障害福祉) services, whose proper treatment (処遇) the government is to examine promptly after that Act's promulgation and act on.

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).

対象第三号被保険者期間（たいしょうだいさんごうひほけんしゃきかん）

In Article 7-3-2 of the supplementary provisions (附則), a person's time as a category 3 insured person (第三号被保険者) that is premium-paid (保険料納付済期間), other than periods a Cabinet Order (政令) excludes.

改正前の租税特別措置法（かいせいまえのそぜいとくべつそちほう）

In Article 12 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 40 of 1995, which Article 4, paragraph 3 of the supplementary provisions of Act No. 40 of 1995 keeps in effect, the Act on Special Measures Concerning Taxation as it stood before the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) amended it, which Article 36, paragraph 2 of the supplementary provisions of Act No. 55 of 1995 keeps in effect.

五号施行日以後事業年度（ごごうしこうびいごじぎょうねんど）

A business year beginning on or after 1 April 2022, the date the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020 come into effect, other than a business year of a consolidated subsidiary (連結子法人) whose consolidated parent's business year began before that date.

みなし免許証券金融会社（みなしめんきょしょうけんきんゆうがいしゃ）

In the supplementary provisions (附則) of Act No. 107 of 1998, a securities finance company (証券金融会社) that held a license under Article 156-3, paragraph (1) of this Act as it stood before Act No. 107 of 1998 amended it when that Act came into effect, and that Article 48 of those supplementary provisions therefore treats as licensed under Article 156-3, paragraph (1) of this Act as Act No. 107 of 1998 amended it, under its former title (証券取引法).

旧指定介護老人福祉施設等（きゅうしていかいごろうじんふくししせつとう）

In Article 11 of the supplementary provisions (附則) of Act No. 77 of 2005, a designated facility covered by public aid providing long-term care to the elderly (指定介護老人福祉施設), designated long-term care sanatorium medical facility (指定介護療養型医療施設) or long-term care health facility (介護老人保健施設) run by an operator that Article 10, paragraph (1) or (3) of those supplementary provisions treats as holding, on the day that Act came into effect, the designation or permission named there — under Article 42-2, paragraph (1) of the Act as amended, or under Article 48, paragraph (1), item (i) or (iii) or Article 94, paragraph (1) of the Long-Term Care Insurance Act.