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第四条改正後職業安定法（だいよんじょうかいせいごしょくぎょうあんていほう）

The Employment Security Act (職業安定法) as amended by Article 4 of Act No. 14 of 2017.

旧法第三十一条の三第一項（きゅうほうだいさんじゅういちじょうのさんだいいっこう）

In Article 7, paragraph (5) of the supplementary provisions (附則) of Act No. 16 of 1991, Article 31-3, paragraph (1) of this Act as it stood before that Act, as paragraph (4) of that Article keeps it in force.

改正前の附則第七十八条第二項（かいせいまえのふそくだいしちじゅうはちじょうだいにこう）

In Article 28 of the supplementary provisions (附則) of Act No. 104 of 2004, Article 78, paragraph (2) of the supplementary provisions (附則) of Act No. 34 of 1985 as it stood before Article 14 of Act No. 104 of 2004 amended it, as Article 28, paragraph (2) reads it; for each fiscal year up to 2014, where the provisions it kept in force give the pension benefits under Article 78, paragraph (1) of those supplementary provisions a higher amount than the amended paragraph does, those provisions stay in force and that amount is paid.

改正後の附則第七十八条第二項（かいせいごのふそくだいしちじゅうはちじょうだいにこう）

In Article 28, paragraph (1) of the supplementary provisions (附則) of Act No. 104 of 2004, Article 78, paragraph (2) of the supplementary provisions (附則) of Act No. 34 of 1985 as amended by Article 14 of Act No. 104 of 2004; for each fiscal year up to 2014, where the provisions it keeps in force give the pension benefits under Article 78, paragraph (1) of those supplementary provisions a lower amount than the paragraph as it stood before, the earlier amount is paid instead.

改正前の附則第八十七条第三項（かいせいまえのふそくだいはちじゅうしちじょうだいさんこう）

In Article 29 of the supplementary provisions (附則) of Act No. 104 of 2004, Article 87, paragraph (3) of the supplementary provisions (附則) of Act No. 34 of 1985 as it stood before Article 14 of Act No. 104 of 2004 amended it, as Article 29, paragraph (2) reads it; for each fiscal year up to 2014, where the provisions it kept in force give the pension benefits under Article 87, paragraph (1) of those supplementary provisions a higher amount than the amended paragraph does, those provisions stay in force and that amount is paid.

改正後の附則第八十七条第三項（かいせいごのふそくだいはちじゅうしちじょうだいさんこう）

In Article 29, paragraph (1) of the supplementary provisions (附則) of Act No. 104 of 2004, Article 87, paragraph (3) of the supplementary provisions (附則) of Act No. 34 of 1985 as amended by Article 14 of Act No. 104 of 2004; for each fiscal year up to 2014, where the provisions it keeps in force give the pension benefits under Article 87, paragraph (1) of those supplementary provisions a lower amount than the paragraph as it stood before, the earlier amount is paid instead.

改正前の附則第三十二条第二項（かいせいまえのふそくだいさんじゅうにじょうだいにこう）

In Article 8 of the supplementary provisions (附則) of Act No. 104 of 2004, Article 32, paragraph (2) of the supplementary provisions of the 1985 Amendment Act (昭和六十年改正法) as it stood before Article 14 of Act No. 104 of 2004 amended it.

改正後の附則第三十二条第二項（かいせいごのふそくだいさんじゅうにじょうだいにこう）

In Article 8, paragraph (1) of the supplementary provisions (附則) of Act No. 104 of 2004, Article 32, paragraph (2) of the supplementary provisions of the 1985 Amendment Act (昭和六十年改正法) as amended by Article 14 of Act No. 104 of 2004.

第七十二条第一号を削る改正規定（だいしちじゅうにじょうだいいちごうをけずるかいせいきてい）

The part of Article 3 of Act No. 28 of 2023 that amends Article 72 of this Act by deleting item (i) and moving items (ii) to (viii) up one place each, which comes into effect on the day 20 days after that Act is promulgated.

犯罪収益移転防止法第四条等の改正規定（はんざいしゅうえきいてんぼうしほうだいよんじょうとうのかいせいきてい）

In Article 8, paragraph (1) of the supplementary provisions (附則) of Act No. 97 of 2022, the provisions of Article 6 of that Act that amend Article 4, Article 7, paragraph (2), Article 8, Article 12, Article 18 (only where it changes a reference to paragraph (3) into one to paragraph (4)) and the appended table (別表) of the Act on Prevention of Transfer of Criminal Proceeds, which come into effect on a date set by Cabinet Order (政令) within one year and six months of that Act's promulgation (公布).

老健法第四十八条改正規定中痴呆性老人部分（ろうけんほうだいよんじゅうはちじょうかいせいきていちゅうちほうせいろうじんぶぶん）

In Article 1, item (ii) and Article 7 of the supplementary provisions (附則) of Act No. 89 of 1991, the part of that Act's amendment to Article 48 of the law on health services for the elderly (老人保健法) that brings beds giving nursing suited to elderly people with dementia (痴呆) within the beds with enhanced nursing (看護強化病床) described there; that part came into effect on 1 April 1992, and Article 7 applies the amended Articles 47 to 50 to it from that date.

なお効力を有する改正前厚生年金保険法第百六十条の二第三項等の規定（なおこうりょくをゆうするかいせいまえこうせいねんきんほけんほうだいひゃくろくじゅうじょうのにだいさんこうとうのきてい）

In Article 53, paragraph (8) of the supplementary provisions (附則) of Act No. 63 of 2013, short for Article 160-2, paragraph (3) and Article 161, paragraph (5) of this Act as they stood before that Act amended them, which Article 61, paragraphs (2) and (3) of those supplementary provisions keep in force, and under which the surviving Pension Fund Association (存続連合会) owed the added amounts of old-age pension benefits and the death lump-sum and other lump-sum benefits that paragraph refers to.

旧法人税法第九十三条（きゅうほうじんぜいほうだいきゅうじゅうさんじょう）

In the wording Article 69, paragraph (1) of the supplementary provisions (附則) of Act No. 109 of 1988 gives Article 42-3, paragraph (4) of this Act as it stood before that Act, Article 93 of the Corporation Tax Act as it stood before Article 2 of Act No. 109 of 1988 amended it.

改正法による読替え後の法人税法第九十三条（かいせいほうによるよみかえごのほうじんぜいほうだいきゅうじゅうさんじょう）

In the wording Article 69, paragraph (1) of the supplementary provisions (附則) of Act No. 109 of 1988 gives Article 42-3, paragraph (4) of this Act as it stood before that Act, Article 93 of the Corporation Tax Act as read with the replacements made by Article 19, paragraph (1) of the supplementary provisions of Act No. 109 of 1988, which that wording calls the amending Act (改正法).

新協金法第六条第一項等において準用する場合（しんきょうきんほうだいろくじょうだいいっこうとうにおいてじゅんようするばあい）

In Article 13, paragraph (2) of the supplementary provisions (附則) of Act No. 45 of 2013, the cases where a provision of this Act as amended by that Act applies with the necessary changes (準用) through Article 6, paragraph (1) of the Act on Financial Businesses by Cooperative, Article 89, paragraph (1) of the Shinkin Bank Act, Article 17 of the Long Term Credit Bank Act and Article 94, paragraph (1) of the Labor Bank Act, each as amended by that Act, as paragraph (1) of that Article first lists them for Article 13, paragraph (1) of this Act.

事業年度（じぎょうねんど）

In Chapter III (special provisions on the Corporation Tax Act), a business year as defined in Articles 13 and 14 of the Corporation Tax Act: the period over which a corporation computes its assets and profit and loss, as set by law or by its articles of incorporation or similar rules (or, where none sets one, as notified to or fixed by the district tax office director (税務署長)), divided into one-year periods where it is longer, and cut short by an event such as a dissolution or merger partway through.

法人税法第十三条及び第十四条に規定する事業年度

価格（かかく）

In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.

当該土地又は家屋に係る固定資産税の課税標準となるべき価格（第三百四十九条の三第九項から第十一項まで、第二十一項から第二十三項まで、第二十五項、第二十七項から第三十項まで、第…

有価証券（ゆうかしょうけん）

Securities as this Act defines them: the instruments listed in Article 2, paragraph (1), among them national government and local government bonds, corporate bonds, share certificates and share option certificates, preferred equity investment certificates, beneficiary certificates of investment trusts and other trusts, investment securities, certain promissory notes, mortgage securities, option certificates and depositary receipts, foreign instruments of the same nature, and other instruments a Cabinet Order (政令) specifies.

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銀行（ぎんこう）

A person that carries on banking (銀行業) under a licence from the Prime Minister (内閣総理大臣) under Article 4, paragraph (1).

第四条第一項の内閣総理大臣の免許を受けて銀行業を営む者

対象会計年度（たいしょうかいけいねんど）

The period for which the ultimate parent entity (最終親会社等) of a multinational enterprise group, etc. (多国籍企業グループ等) prepares its consolidated financial statements, etc. (連結等財務諸表), the period by which the international and domestic minimum taxes are calculated.

第八十二条第三号（定義）に規定する多国籍企業グループ等の同条第十号に規定する最終親会社等の同条第一号に規定する連結等財務諸表の作成に係る期間