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旧財産形成住宅貯蓄（きゅうざいさんけいせいじゅうたくちょちく）

In Article 92 of the supplementary provisions (附則) of Act No. 102 of 2005, asset-building housing savings (財産形成住宅貯蓄) as defined in Article 4-2, paragraph (1) of this Act as it stood before that Act, deposited before that Act came into effect under a contract a worker made with the former public corporation (旧公社), that met that Article's requirements on the day before it came into effect.

旧財産形成年金貯蓄（きゅうざいさんけいせいねんきんちょちく）

In Article 92 of the supplementary provisions (附則) of Act No. 102 of 2005, asset-building pension savings (財産形成年金貯蓄) as defined in Article 4-3, paragraph (1) of this Act as it stood before that Act, deposited before that Act came into effect under a contract a worker made with the former public corporation (旧公社), that met that Article's requirements on the day before it came into effect.

一年以内事業年度等（いちねんいないじぎょうねんどとう）

A corporation's business year that ended within one year before Act No. 4 of 2017 came into effect (or, where that year was a consolidated business year, that consolidated business year), as used in the supplementary provisions (附則) of that Act on depreciable assets that would have been the corporation's disaster replacement assets (被災代替資産等) for that year.

みなし登録仲介業者（みなしとうろくちゅうかいぎょうしゃ）

In the supplementary provisions (附則) of Act No. 65 of 2006, a person that was registered under Article 66-2 of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and that Article 70 of those supplementary provisions therefore treats as registered under Article 66 of this Act as Act No. 65 of 2006 amended it.

第三号新雇用保険法（だいさんごうしんこようほけんほう）

This Act as amended by Article 2 of Act No. 26 of 2024, counting only the amendments listed in Article 1, item (iii) of that Act's supplementary provisions (附則), which come into effect on 1 October 2025.

旧技能実習第一号活動（きゅうぎのうじっしゅうだいいちごうかつどう）

The activities listed in item (i)(a) or (b) of the Technical Intern Training (技能実習) entry in Appended Table I(2) of this Act as it stood before Article 12 of the supplementary provisions of the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) amended it.

改正前確定拠出年金法（かいせいまえかくていきょしゅつねんきんほう）

In Article 3 of the supplementary provisions (附則) of Act No. 66 of 2016, the Defined Contribution Pension Act as it stood before Article 2 of that Act amended it, leaving aside the amendments listed in Article 1, item (iii) of those supplementary provisions.

第六号新国民健康保険法（だいろくごうしんこくみんけんこうほけんほう）

In the supplementary provisions (附則) of Act No. 31 of 2026, the National Health Insurance Act as amended by Article 6 of that Act, which comes into effect on the date set in Article 1, item (vi) of those supplementary provisions: a date a Cabinet Order (政令) sets within two years of that Act's promulgation (公布, its official publication) on 5 June 2026.

一年以内連結事業年度等（いちねんいないれんけつじぎょうねんどとう）

A consolidated business year of a consolidated parent corporation or its wholly controlled consolidated subsidiary that ended within one year before Act No. 4 of 2017 came into effect (or, where the year that ended then was not a consolidated business year, that business year), as used in the supplementary provisions (附則) of that Act on depreciable assets that would have been their disaster replacement assets (被災代替資産等) for that year.

平成二十二年一月改正規則（へいせいにじゅうにねんいちがつかいせいきそく）

This Regulation for Enforcement of the Immigration Control and Refugee Recognition Act as amended by the provisions of Ministry of Justice Order No. 49 of 2009 that came into effect on 1 January 2010.

療養の給付等に要する費用（りょうようのきゅうふとうにようするひよう）

In Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2023, the cost of the medical treatment benefits (療養の給付) and of the same payments as Article 70, paragraph (1) lists, from inpatient dietary treatment expenses (入院時食事療養費) to high-cost combined medical and long-term care expenses (高額介護合算療養費), provided from the date that Act came into effect to people who on the day before were retired insured persons, etc. (退職被保険者等); it is treated as cost borne by the prefecture and municipality (市町村) where they live, for applying Chapter V of this Act.

特定付加保険料納付期限日（とくていふかほけんりょうのうふきげんび）

In the supplementary provisions (附則) of Act No. 64 of 2014, the day three years after the item (vii) effective date (第七号施行日), counting that date, until which specified additional premiums (特定付加保険料) can be paid.

旧貸倒引当金勘定等の金額（きゅうかしだおれひきあてきんかんじょうとうのきんがく）

The balance a corporation holds, at the start of the business year that includes the day this Act came into effect, in a reserve for bad debts, a reserve for retirement allowances or a special repair reserve set up under the former Corporation Tax Act (旧法) or the orders under it, leaving out amounts that Act already required to be reversed; each is treated as the corresponding reserve deducted under Article 52, Article 55 or Article 56, paragraph (1) of this Act.

新短時間労働援助センター（しんたんじかんろうどうえんじょせんたー）

The Part-Time Work Assistance Center (短時間労働援助センター) provided for in Article 13, paragraph (2) of this Act as amended by Article 1 of Act No. 72 of 2007, the amending Act these supplementary provisions (附則) belong to; acts done by or to the former center before 1 July 2007 are, with some filings and approvals excepted, treated as done by or to it.

借受代替農地等に係る設定（かりうけだいたいのうちとうにかかるせってい）

In Article 55, paragraph (5) of the supplementary provisions (附則) of Act No. 21 of 2005, a donee's granting, as a Cabinet Order (政令) provides, of a right of loan for use (使用貸借) over all its borrowed substitute farmland, etc. (借受代替農地等) to a former specified agricultural production corporation (旧特定農業生産法人), from that Act's coming into effect to 30 June 2011 and before the donor's death.

みなし免許株式会社取引所（みなしめんきょかぶしきがいしゃとりひきじょ）

In the supplementary provisions (附則) of Act No. 65 of 2006, an incorporated financial instruments exchange (株式会社金融商品取引所) that Article 99 of those supplementary provisions treated, when that Act came into effect, as licensed under Article 80, paragraph (1) of this Act as Act No. 65 of 2006 amended it, because it then held the license under Article 80, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法).

経過旧経済金融活性化計画期間（けいかきゅうけいざいきんゆうかっせいかけいかくきかん）

In Article 28, paragraph (3) of the supplementary provisions (附則) of Act No. 4 of 2022, the period from the date that Act came into effect to six months after it, or to the day before a new economic and financial revitalization plan is certified under Article 55-2, paragraph (4) of the amended Act on Special Measures for the Promotion and Development of Okinawa, if that is earlier, during which businesses in the former specified economic and financial revitalization industries (旧特定経済金融活性化産業) are treated as the businesses in item (iii) of the table in Article 12.

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

In Article 52 of the supplementary provisions (附則) of Act No. 34 of 1985, time before that Act came into effect as a class 3 insured person (第三種被保険者) under the Employees' Pension Insurance Act as it stood before it, as referred to in Article 47, paragraph (2) of those supplementary provisions, together with time insured under mariners insurance (船員保険) before that Act that Article 47, paragraph (1) counts as category I EPI insured period (第一号厚生年金被保険者期間); its average standardized monthly amount of remuneration (平均標準報酬月額) is taken separately when a pension's amount is worked out.

直前年度末価格変動準備金の金額（ちょくぜんねんどまつかかくへんどうじゅんびきんのきんがく）

In the supplementary provisions (附則) of Act No. 9 of 1977, the amount of the reserve for price fluctuations (価格変動準備金) that Article 53, paragraph (3) of this Act as it stood before that Act would include in gross profit for the first business year beginning on or after that Act came into effect.

改正後の道府県民税の退職所得割額（かいせいごのどうふけんみんぜいのたいしょくしょとくわりがく）

For severance pay (退職手当等) payable in 1973 and paid before Act No. 8 of 1973, which amended the Income Tax Act, came into effect, the amount of the prefectural inhabitant tax on retirement income (分離課税に係る所得割) on retirement income computed as Article 30, paragraph 2 of the Income Tax Act as that Act amended it provides.