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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) as read for city planning tax (都市計画税) — 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) as read for city planning tax (都市計画税) — 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 25-3, 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) as read for city planning tax (都市計画税) — 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 25-3, 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.

読替え後の新労働基準法第三十二条第一項（よみかえごのしんろうどうきじゅんほうだいさんじゅうにじょうだいいっこう）

The amended Act's weekly working-hour limit as temporarily modified by its Article 131(1) for certain businesses.

酒税等（しゅぜいとう）

In Article 7, paragraph (1) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims, as quoted in a rewording table of the supplementary provisions (附則) of Act No. 81 of 2025, the collective name for the liquor tax (酒税), tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax or petroleum and coal tax imposed.

新入管法（しんにゅうかんほう）

In Article 11, paragraphs (2) to (4) of the supplementary provisions (附則) of Act No. 28 of 2023, the Immigration Control and Refugee Recognition Act as amended by Article 3 of Act No. 28 of 2023.

経過期間（けいかきかん）

In Article 62 of the supplementary provisions (附則) of Act No. 82 of 2011, for a corporation's business year that began before 1 April 2012 and ends on or after it, the part of that year from 1 April 2012 to its end, used with the earlier part (従前期間) to work out the number of beef cattle (肉用牛) the special taxation of income from beef cattle sales (Article 67-3) covers in that year.

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.

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.

審査請求期間（しんさせいきゅうきかん）

The time limits for filing a request for review (審査請求), as Article 18, paragraph (3) defines them; where Article 66, paragraph (1) applies that paragraph to a request for re-examination (再審査請求), Appended Table 3 puts the period for filing a request for re-examination (再審査請求期間) under Article 50, paragraph (3) in their place.

用途変更宅地等（ようとへんこうたくちとう）

For the city planning tax (都市計画税) 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) as read under Article 25, paragraph 6 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 25-3; its previous-year tax base is its previous-year fixed asset tax (固定資産税) 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.

調整前特例支給停止額（ちょうせいまえとくれいしきゅうていしがく）

In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, for a beneficiary of an employees' old-age pension (老齢厚生年金) covered by Article 15, paragraph (1), the amount equal to the part of the pension that would be suspended if Article 11, paragraph (1) of the supplementary provisions of the Employees' Pension Insurance Act as it stood when Act No. 63 of 2012 was made, and the other provisions a Cabinet Order (政令) names, applied.

国家公務員遺族共済年金（こっかこうむいんいぞくきょうさいねんきん）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the survivors' mutual aid pension (遺族共済年金) paid under Article 41(1) of those supplementary provisions, which that Article writes into this Act's Table 1 (別表第一) beside the survivors' employees' pension (遺族厚生年金).

地方公務員遺族共済年金（ちほうこうむいんいぞくきょうさいねんきん）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the survivors' mutual aid pension (遺族共済年金) paid under Article 65(1) of those supplementary provisions, which that Article writes into this Act's Table 1 (別表第一) beside the survivors' employees' pension (遺族厚生年金).

扶養控除額の特例適用者（ふようこうじょがくのとくれいてきようしゃ）

In paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 1974, a person who, for income tax for 1974, takes the deduction of 225,000 yen under Article 84, paragraph (1) of the Income Tax Act (deduction for dependents) as read under Article 3, paragraph (2) of the supplementary provisions of the 1974 Act partially amending the Income Tax Act and the law on tax relief for disaster victims (Act No. 15 of 1974).

改正前の国民年金法等の規定（かいせいまえのこくみんねんきんほうとうのきてい）

In Article 7 of the supplementary provisions (附則) of Act No. 104 of 2004, the provisions of this Act before Article 1 of that Act amended it, and those of the 1985 Amendment Act (昭和六十年改正法) before Article 14 of that Act amended it, as read under paragraph (2) of that Article.

旧児童手当法準用第七条第一項（きゅうじどうてあてほうじゅんようだいしちじょうだいいっこう）

In Article 13 of the supplementary provisions (附則) of Act No. 47 of 2024, Article 7(1) of the Child Allowance Act as applied under Article 2(4) of the supplementary provisions (附則) of the Child Allowance Act as it stood before Article 12 of that Act amended it, including as read under Article 17(1).

令和七年度特定市街化区域農地（れいわしちねんどとくていしがいかくいきのうち）

Farmland in an urbanization promotion area (市街化区域農地) newly subject to fixed assets tax (固定資産税) in fiscal 2025, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) as read for such farmland, that on the fiscal 2025 assessment date is specified farmland in an urbanization promotion area (特定市街化区域農地).

令和八年度特定市街化区域農地（れいわはちねんどとくていしがいかくいきのうち）

Farmland in an urbanization promotion area (市街化区域農地) newly subject to fixed assets tax (固定資産税) in fiscal 2026, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) as read for such farmland, that on the fiscal 2026 assessment date is specified farmland in an urbanization promotion area (特定市街化区域農地).

令和六年度特定市街化区域農地（れいわろくねんどとくていしがいかくいきのうち）

Farmland in an urbanization promotion area (市街化区域農地) newly subject to fixed assets tax (固定資産税) in fiscal 2024, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) as read for such farmland, that on the fiscal 2024 assessment date is specified farmland in an urbanization promotion area (特定市街化区域農地).