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令和五年度類似課税標準額（れいわごねんどるいじかぜいひょうじゅんがく）

For fiscal 2023 comparable same-use building land, etc. (令和五年度類似特定用途宅地等), its fiscal 2023 fixed assets tax (固定資産税) base price (multiplied by the rate of Article 349-3-2 where that applied), or, for land under Article 18 of the supplementary provisions (附則) of the Local Tax Act before the 2024 amendment (令和六年改正前の地方税法) that year, the tax base that Article gave it (divided back by the rate of Article 349-3 or Articles 15 to 15-3 of the supplementary provisions (附則) of that wording where those applied).

次に掲げる宅地等の区分に応じ、それぞれ次に定める額

退職被保険者等所属都道府県（たいしょくひほけんしゃとうしょぞくとどうふけん）

In Article 5, paragraph (3) of the supplementary provisions (附則) of Act No. 31 of 2023, a prefecture in which retired insured persons, etc. (退職被保険者等) have their address, as Article 7, paragraph (1) of the supplementary provisions of this Act defined it before Article 4 of that Act amended it: a prefecture to which the Social Insurance Medical Fee Payment Fund (社会保険診療報酬支払基金) paid grants for medical care benefits, etc. (療養給付費等交付金).

第四条改正前国保法附則第七条第一項に規定する退職被保険者等所属都道府県

実施機関厚生年金保険事業費等（じっしきかんこうせいねんきんほけんじぎょうひとう）

In Article 27 of the supplementary provisions (附則) of Act No. 63 of 2012, the expenses a Cabinet Order (政令) names of each implementing organization (実施機関) for insurance benefits under this Act (including the premium-funded portion of basic pension contributions (基礎年金拠出金保険料相当分) under Article 84-5, paragraph (2) of this Act as amended by that Act) and for equivalent benefits; the part of each organization's reserves equal to its fiscal 2015 amount times the government reserve ratio (政府積立比率) is treated as its implementing organization reserves (実施機関積立金) from the day that Act came into effect.

各実施機関に係る厚生年金保険法による保険給付に要する費用（改正後厚生年金保険法第八十四条の五第二項に規定する基礎年金拠出金保険料相当分を含む。）及びこれに相当する…

企業型記録関連運営管理機関等（きぎょうがたきろくかんれんうんえいかんりきかんとう）

In Article 56, paragraph (4) and Article 59, paragraph (4) of the supplementary provisions (附則) of Act No. 63 of 2013, as Article 17 of the Defined Contribution Pension Act defines it: the body that keeps a corporate-type pension plan's records — participants' details and individual assets, their investment instructions, and decisions on their right to benefits — or an employer that keeps those records itself.

改正後確定拠出年金法第十七条に規定する企業型記録関連運営管理機関等

特別調整前概算医療費拠出金相当額（とくべつちょうせいまえがいさんいりょうひきょしゅつきんそうとうがく）

In Article 30, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the total of the amounts listed in the items of Article 55, paragraph 1 of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it.

健康保険法等の一部を改正する法律第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額

有価証券の売買等（ゆうかしょうけんのばいばいとう）

In Article 121 of the supplementary provisions (附則) of Act No. 65 of 2006, the purchase and sale of old securities (旧有価証券), securities index futures transactions (有価証券指数等先物取引) and securities option transactions (有価証券オプション取引) listed in Article 2, paragraph (8), item (i) of this Act under its former name (証券取引法) as it stood before Article 3 of that Act amended it.

同条第八項第一号に掲げる旧有価証券の売買、有価証券指数等先物取引及び有価証券オプション取引

連合会（れんごうかい）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Pension Fund Association (企業年金連合会) of Article 91-2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Article 2 of that Act: the association that employers and others running defined-benefit corporate pensions (確定給付企業年金) may set up to pay old-age benefits (老齢給付金) jointly to early leavers and members of terminated plans and to transfer reserves (積立金) smoothly.

改正後確定給付企業年金法第九十一条の二第一項に規定する企業年金連合会

連結所得（れんけつしょとく）

In the supplementary provisions of Act No. 8 of 2020, consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第二条第十八号の四に規定する連結所得

連結法人（れんけつほうじん）

In the supplementary provisions of Act No. 8 of 2020, a consolidated corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第二条第十二号の七の二に規定する連結法人

連結所得（れんけつしょとく）

In the supplementary provisions of Act No. 8 of 2020, consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第二条第十八号の四に規定する連結所得

旧適用法人（きゅうてきようほうじん）

In the supplementary provisions (附則) of Act No. 82 of 1996, an applicable corporation (適用法人) as provided in Article 2, paragraph (1), item (vii) of the act on mutual aid associations for national public officers and others (国家公務員等共済組合法) as it stood before Article 2 of Act No. 82 of 1996 amended it; a member of a former applicable corporation mutual aid association (旧適用法人共済組合) born on or after 2 April 1932 and employed on the day that Act came into effect at such a corporation's office that is an applicable place of business (適用事業所) became insured under employees' pension insurance that day.

改正前国共済法第二条第一項第七号に規定する適用法人

旧国共済法（きゅうこくきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the act on mutual aid associations for national public officers and others (国家公務員等共済組合法) as it stood before Article 1 of Act No. 105 of 1985 amended it.

国家公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百五号。以下附則第四十九条までにおいて「昭和六十年国共済改正法」という。）第一条の規定による改正前の国家公務員等共済組合法

旧地共済法（きゅうちきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the Local Public Officers, etc. Mutual Aid Association Act as it stood before Article 1 of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 108 of 1985) amended it.

地方公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百八号。以下附則第七十五条までにおいて「昭和六十年地共済改正法」という。）第一条の規定による改正前の地方公務員等共済組合法

新国民年金法（しんこくみんねんきんほう）

In Articles 5 to 38-2, 41 to 90 and 92 to 94 of the supplementary provisions (附則) of Act No. 34 of 1985, the National Pension Act as amended by Article 1 of that Act.

第一条の規定による改正後の国民年金法

旧国民年金法（きゅうこくみんねんきんほう）

This Act as it stood before an amending Act changed it: before Act No. 67 of 1966 in that Act's supplementary provisions (附則), and before Article 1 of Act No. 34 of 1985 everywhere else it is used.

第一条の規定による改正前の国民年金法

新船員保険法（しんせんいんほけんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Mariners Insurance Act as amended by Article 5 of that Act.

第五条の規定による改正後の船員保険法

旧船員保険法（きゅうせんいんほけんほう）

The Mariners Insurance Act (Act No. 73 of 1939) as it stood before Article 5 of Act No. 34 of 1985 amended it.

第五条の規定による改正前の船員保険法

旧私学共済法（きゅうしがくきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the act on the private school personnel mutual aid association (私立学校教職員共済組合法) as it stood before Article 1 of Act No. 106 of 1985 amended it.

私立学校教職員共済組合法等の一部を改正する法律（昭和六十年法律第百六号。附則第八条第一項において「昭和六十年私学共済改正法」という。）第一条の規定による改正前の私立学校教職員共済組合法

新国民年金法（しんこくみんねんきんほう）

This Act as amended: in the supplementary provisions (附則) of Act No. 34 of 1985, as amended by Article 1 of that Act; in Article 10 of this Act's own supplementary provisions, as amended by Article 20 of the supplementary provisions of the Japan Pension Organization Act (Act No. 109 of 2007).

第一条の規定による改正後の国民年金法

旧国民年金法（きゅうこくみんねんきんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985 (Articles 5 to 38-2, 41 to 90 and 92 to 94), the National Pension Act (国民年金法) as it stood before Article 1 of Act No. 34 of 1985 amended it.

第一条の規定による改正前の国民年金法