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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）

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

第五条の規定による改正前の船員保険法

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

国内源泉所得（こくないげんせんしょとく）

Income with its source in Japan as defined in Article 161 as it stood before the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) amended it, used in the older rules kept in force for nonresidents' income tax for 2016 and earlier years.

旧所得税法第百六十一条に規定する国内源泉所得

新厚生年金保険法（しんこうせいねんきんほけんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Employees' Pension Insurance Act as amended by Article 3 of that Act.

第三条の規定による改正後の厚生年金保険法

新厚生年金保険法（しんこうせいねんきんほけんほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Employees' Pension Insurance Act as amended by Article 3 of that Act.

第三条の規定による改正後の厚生年金保険法

確定給付企業年金（かくていきゅうふきぎょうねんきん）

In the supplementary provisions (附則) of Act No. 63 of 2013, a defined-benefit corporate pension as defined in Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Article 2 of that Act: a pension plan that employers at places of business covered by employees' pension insurance (厚生年金適用事業所) run under that Act, alone or jointly.

改正後確定給付企業年金法第二条第一項に規定する確定給付企業年金

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 the supplementary provisions of Act No. 8 of 2020, a consolidated parent corporation's business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

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

旧情報通信産業特別地区（きゅうじょうほうつうしんさんぎょうとくべつちく）

In the supplementary provisions (附則) of Act No. 4 of 2022, an information and communications industry special zone (情報通信産業特別地区) as referred to in Article 28, paragraph (2), item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa as it stood before Act No. 7 of 2022, set out on the day before Act No. 4 of 2022 came into effect in a previously submitted promotion plan (旧提出情報通信産業振興計画) as referred to in Article 4, paragraph (1) of the supplementary provisions of Act No. 7 of 2022 (沖振法等改正法).

施行日の前日において沖振法等改正法附則第四条第一項に規定する旧提出情報通信産業振興計画に定められている旧沖振法第二十八条第二項第三号に規定する情報通信産業特別地区

当該内国法人の当該前二年内事業年度の個別所得金額（とうがいないこくほうじんのとうがいぜんにねんないじぎょうねんどのこべつしょとくきんがく）

In Article 35, paragraph (2), item (ii) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a domestic corporation's individual income amount (個別所得金額) for its business years within the previous two years (前二年内事業年度), as Article 81-18, paragraph (1) of the Corporation Tax Act as it stood before that Act defined it: the amount by which the gross profit attributed to a consolidated corporation (連結法人) for a consolidated business year exceeded the deductible expenses attributed to it.

旧法人税法第八十一条の十八第一項に規定する個別所得金額

元年軽減対象資産の譲渡等（がんねんけいげんたいしょうしさんのじょうととう）

In Chapter 3 (tax credits, etc.) of this Act as Article 34, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) has it read from 1 October 2019 to 30 September 2023, a 2019 reduced-rate transfer, etc. of assets as Article 34, paragraph (1) of those supplementary provisions defines it: a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan in that period that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.

所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等

新金融商品取引法（しんきんゆうしょうひんとりひきほう）

This Act as amended by Article 3 of Act No. 65 of 2006.

新租税特別措置法（しんそぜいとくべつそちほう）

This Act as amended by Article 10 of Act No. 10 of 2014.

四年新措置法（よねんしんそちほう）

This Act as amended by Article 16 of Act No. 8 of 2020.

施行日（しこうび）

The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.

旧証券取引法（きゅうしょうけんとりひきほう）

This Act as it stood before Article 3 of Act No. 65 of 2006 amended it.

施行日（しこうび）

The date Act No. 65 of 2006, the amending Act these supplementary provisions (附則) belong to, comes into effect.

四年旧措置法（よねんきゅうそちほう）

This Act as it stood before Article 16 of Act No. 8 of 2020 amended it.

旧租税特別措置法（きゅうそぜいとくべつそちほう）

This Act as it stood before Article 13 of Act No. 10 of 2006 amended it.

新法（しんぽう）

This Act as amended by Article 1 of Act No. 9 of 2003.