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修正前の価格（しゅうせいまえのかかく）

The price in the right column of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) for the land and fiscal year concerned — the price on which the previous year's fixed assets tax (固定資産税) was based, or one set by comparison with that of comparable land (類似土地) — which, where land prices have fallen and the mayor (市町村長) finds taxing on it would put the tax badly out of balance, is adjusted by the adjustment standards (修正基準).

その他の規定（そのたのきてい）

The provisions of Act No. 202 of 1953 other than its amendments to Articles 303, 307, 310, 321-4(1) and 321-5(1) and (2) and paragraph 9 of its supplementary provisions (附則), which came into effect on 13 August 1953, the day the Act was promulgated (公布).

二十九年新法（にじゅうきゅうねんしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 3 of 2013, which come into effect on 1 January 2017.

最初事業年度（さいしょじぎょうねんど）

In Article 7, paragraph 2 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024), the first business year (事業年度) beginning on or after 1 April 2025, the day the provisions in Article 1, item 3 of those supplementary provisions came into effect.

第三号施行日（だいさんごうしこうび）

1 April 2020, the date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 72 of 2018 come into effect — among them that Act's amendments to Articles 998 and 1000 and the proviso to Article 1025 of the Civil Code — which is the day Act No. 44 of 2017, which amended the Civil Code, came into effect.

第四号施行日（だいよんごうしこうび）

In Article 10 of the supplementary provisions (附則) of Act No. 72 of 2018, 1 April 2020: the date the provisions listed in Article 1, item (iv) of those supplementary provisions, among them Article 2 of that Act, which amended the Civil Code, come into effect — a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication) on 13 July 2018.

最初事業年度（さいしょじぎょうねんど）

In Article 31 of the supplementary provisions (附則) of Act No. 10 of 2014, a foreign ordinary corporation's first business year beginning on or after 1 April 2016.

経過措置規定（けいかそちきてい）

In Article 16, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012, Article 5, paragraphs (1) to (3) and the main clauses of Article 5, paragraphs (4) and (5) of the supplementary provisions (附則) of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them to taxable transfers and specified taxable purchases made on or after 1 October 2019 (一部施行日) under contracts made before that date.

第四号施行日（だいよんごうしこうび）

The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 66 of 2016 come into effect, among them Article 3 of that Act, which amended the Defined Contribution Pension Act: a date set by Cabinet Order (政令) within two years of that Act's promulgation (公布, its official publication).

旧法等の規定（きゅうほうとうのきてい）

In Article 49, paragraph (1) of the supplementary provisions (附則) of Act No. 16 of 2012, Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) and Article 90-6, paragraph (2) or (4) of this Act as it stood before that Act, together with Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3) and Article 90-4-3, paragraph (2) of this Act as amended by that Act as read under Article 44, paragraph (2), Article 45, paragraph (2) or Article 46, paragraph (2) of those supplementary provisions.

新証券取引法（しんしょうけんとりひきほう）

In the supplementary provisions (附則) of Act No. 67 of 2003, this Act as amended by Article 31 of those supplementary provisions.

旧変更報告書（きゅうへんこうほうこくしょ）

In Article 11, paragraph (2) of the supplementary provisions (附則) of Act No. 65 of 2006, a statement of changes (変更報告書) under Article 27-25, paragraph (1) of this Act as it stood before Article 2 of that Act amended it, submitted under Article 10, paragraph (2) of those supplementary provisions on or after the date in their Article 1, item (iv).

等級区分日額（とうきゅうくぶんにちがく）

In Article 11 of the supplementary provisions (附則) of Act No. 57 of 1994, the daily wages dividing the classes of stamp premiums (印紙保険料) under Article 22, paragraph (1) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance; for days before 1 September 1994 the earlier amounts continue to apply.

新不動産登記法（しんふどうさんとうきほう）

In the supplementary provisions (附則) of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021), the Real Property Registration Act (Act No. 123 of 2004) as amended by Article 2 of that Act, leaving out the amendments listed in the items of Article 1 of those supplementary provisions.

協定実施特例法（きょうていじっしとくれいほう）

Short name for the Act on Special Provisions for the Employees' Pension Insurance Act, etc. Incidental to Enforcement of International Social Security Agreements.

協定実施特例法（きょうていじっしとくれいほう）

Short name for the Act on Special Provisions for the Employees' Pension Insurance Act, etc. Incidental to Enforcement of International Social Security Agreements.

用途変更宅地等（ようとへんこうたくちとう）

For the fixed asset tax (固定資産税) of fiscal 2024 to 2026, land of the kinds listed in Article 18, paragraph 6, items 1 to 3 of the supplementary provisions (附則) that is 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) at the year's assessment date but at the previous year's was land of another class or partly of another class, other than land under paragraph 3 of Article 18-3; its previous-year tax base is its previous-year price multiplied by the ratio of tax bases to prices of the specified-use building land, etc. (特定用途宅地等) of its new class in the municipality.

三十年四月旧法（さんじゅうねんしがつきゅうほう）

The Local Tax Act as it stood before the provisions listed in Article 1, item 9-2 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2018, amended it.

四年旧法人税法（よんねんきゅうほうじんぜいほう）

The Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, an Act partially amending the Income Tax Act and other laws, amended it — counting only the amendments listed in Article 1, item 5(b) of that Act's supplementary provisions (附則).

他の住宅取得等（たのじゅうたくしゅとくとう）

In the supplementary provisions (附則) of Act No. 9 of 1999, an acquisition of a home, or similar, other than the one behind the specially applied housing loans (特例適用住宅借入金等) to which Article 41 or 41-2-2 of this Act, as that Act amended them, applies.