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平成二十二年一月改正規定（へいせいにじゅうにねんいちがつかいせいきてい）

The provisions of Ministry of Justice Order No. 49 of 2009 named in the proviso to Article 1 of its supplementary provisions (附則) — among them its amendments to the Dependent row of Appended Table II and to several forms — which came into effect on 1 January 2010.

登録証明書所持特別永住者（とうろくしょうめいしょしょじとくべつえいじゅうしゃ）

A special permanent resident (特別永住者) who holds an alien registration certificate (登録証明書) during a period set in Article 28, paragraph (2) of the supplementary provisions (附則) of the amending Act (改正法); for such a person, the documents listed that call for a special permanent resident certificate call instead for the alien registration certificate under the former Alien Registration Act.

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.

調整後税引前当期利益の額（ちょうせいごぜいびきまえとうきりえきのがく）

In Article 14(1)(i)(b) and (ii)(b) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), the profit before tax for the country of location (所在地国) of the constituent entity (構成会社等) shown in the country-by-country report (国別報告事項), or equivalent information, provided to the competent district director, etc. for the covered fiscal year (対象会計年度), calculated leaving out losses a Cabinet Order (政令) sets as not counted in the individual calculated income, etc. (個別計算所得等の金額) under Article 82, item (xxvi) of the Corporation Tax Act as amended by that Act.

農耕作業用小型特殊自動車（のうこうさぎょうようこがたとくしゅじどうしゃ）

In the supplementary provisions (附則) of Act No. 90 of 1966, a small-sized special purpose vehicle (小型特殊自動車) built to be used for farm work.

保険者の給付に要する費用（ほけんしゃのきゅうふにようするひよう）

In Article 14, paragraph (1) and Articles 15 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, the cost of an insurer's medical-related benefits (医療関連給付) — medical care benefits under the Medical Insurance Acts as referred to in Article 6, paragraph (1) of this Act as Article 3 of that Act amended it (新老健法), other than the other benefits of Article 53 of the Health Insurance Act and their equivalents — of the kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, including the cost of paying the day-labourer contribution (日雇拠出金) of Article 173, paragraph (2) of the Health Insurance Act and the medical treatment benefit contribution, etc. (療養給付費等拠出金) of Article 81-2, paragraph (1) of the National Health Insurance Act.

納付猶予要件該当被保険者等（のうふゆうよようけんがいとうひほけんしゃとう）

A category 1 insured person (第一号被保険者) or former one who meets a ground in the special premium exemption rules of Article 19, paragraph (2) of the supplementary provisions (附則) of Act No. 104 of 2004 or Article 14, paragraph (1) of those of Act No. 64 of 2014, of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

改正前の昭和四十四年改正法（かいせいまえのしょうわよんじゅうよねんかいせいほう）

In Article 25 of the supplementary provisions (附則) of Act No. 14 of 1972, the 1969 Act partially amending this Act (租税特別措置法の一部を改正する法律) as it stood before Article 24 of those supplementary provisions amended it.

旧国際物流拠点産業集積地域（きゅうこくさいぶつりゅうきょてんさんぎょうしゅうせきちいき）

In the supplementary provisions (附則) of Act No. 4 of 2022, an international logistics hub industrial cluster area as referred to in Article 41, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa, set out on the day before that Act came into effect in a previously submitted cluster plan (旧提出国際物流拠点産業集積計画) as referred to in Article 6, paragraph (1) of the supplementary provisions of Act No. 7 of 2022 (沖振法等改正法).

坑内員・船員の代行部分の総額（こうないいん・せんいんのだいこうぶぶんのそうがく）

In Article 13, paragraph (4) and Article 13-2 of the supplementary provisions (附則), the total amount of the employees' old-age pension for mine workers and mariners (坑内員・船員の老齢厚生年金の総額) — that pension worked out as though Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013 did not apply — less the pension as actually worked out.

令和七年度類似用途変更宅地等（れいわしちねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2025 or whose land category changes (地目の変換等) that year — that on the fiscal 2025 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2024 assessment date, into the matching category in the right column of that table.

令和八年度類似用途変更宅地等（れいわはちねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2026 or whose land category changes (地目の変換等) that year — that on the fiscal 2026 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2025 assessment date, into the matching category in the right column of that table.

令和六年度類似用途変更宅地等（れいわろくねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2024 or whose land category changes (地目の変換等) that year — that on the fiscal 2024 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2023 assessment date, into the matching category in the right column of that table.

新平成十三年地方税法等改正法（しんへいせいじゅうさんねんちほうぜいほうとうかいせいほう）

In Article 40 of the supplementary provisions (附則) of Act No. 9 of 2003, an Act Partially Amending the Local Tax Act, etc. (地方税法等の一部を改正する法律) of 2001 (平成十三年), as amended by Article 39 of those supplementary provisions.

無記名証券投資信託の受益証券（むきめいしょうけんとうししんたくのじゅえきしょうけん）

In Article 3, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 19 of 1996, the bearer beneficiary certificates of a securities investment trust, referred to in Article 5, paragraph (6) of the supplementary provisions of the Cabinet Order (政令) that Ministry of Finance Order calls 改正令 (the Amending Order), on which the distribution of profits referred to there arises.

船員保険の被保険者であつた期間（せんいんほけんのひほけんしゃであったきかん）

In Article 17-4, paragraph (2) and Article 17-9, paragraph (1) of the supplementary provisions (附則), a period as an insured under mariners' insurance (船員保険) under the Mariners Insurance Act as it stood before Article 5 of Act No. 34 of 1985 amended it, which Article 47, paragraph (1) of the supplementary provisions of Act No. 34 of 1985 deems to be a period as an insured under Employees' Pension Insurance (厚生年金保険).

第三種被保険者等であつた期間等（だいさんしゅひほけんしゃとうであつたきかんとう）

In Article 52, paragraph (1), items (ii) and (iii) of the supplementary provisions (附則) of Act No. 34 of 1985, a person's periods as a class 3 insured person, etc. (第三種被保険者等であつた期間) taken together with their periods as a new mariner member (新船員組合員であつた期間); item (ii) works out part of the pension from their average standardized monthly amount of remuneration (平均標準報酬月額), at 7.125/1000 for each month of insured period in them.

船員保険の被保険者であった期間（せんいんほけんのひほけんしゃであったきかん）

In the supplementary provisions (附則) of Act No. 18 of 2000, a period as an insured under mariners' insurance (船員保険) under the Mariners Insurance Act as it stood before Article 5 of Act No. 34 of 1985 amended it, which Article 47, paragraph (1) of the supplementary provisions of Act No. 34 of 1985 deems to be a period as an insured under Employees' Pension Insurance (厚生年金保険).

昭和六十三年度概算医療費拠出金（しょうわろくじゅうさんねんどがいさんいりょうひきょしゅつきん）

In Article 4 of the supplementary provisions (附則) of the Act Partially Amending the National Health Insurance Act (Act No. 31 of 1990), the estimated medical expense contribution (概算医療費拠出金) for fiscal 1988 under Article 6 of the supplementary provisions of Act No. 106 of 1986 (老人保健法等の一部を改正する法律, an Act partially amending the law on health services for the elderly and other laws).

昭和六十三年度確定医療費拠出金（しょうわろくじゅうさんねんどかくていいりょうひきょしゅつきん）

In Article 4 of the supplementary provisions (附則) of the Act Partially Amending the National Health Insurance Act (Act No. 31 of 1990), the finalized medical expense contribution (確定医療費拠出金) for fiscal 1988 under Article 7 of the supplementary provisions of Act No. 106 of 1986 (老人保健法等の一部を改正する法律, an Act partially amending the law on health services for the elderly and other laws).