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処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

二十九年旧法（にじゅうきゅうねんきゅうほう）

The Local Tax Act as it stood before the provisions listed in Article 1, item 3 of the supplementary provisions (附則) of Act No. 13 of 2016, which come into effect on 1 April 2017, amended it.

経過事業年度（けいかじぎょうねんど）

A business year in which a corporation's residual assets were finalized before Act No. 1 of 2023 came into effect but whose deadline for the return under Article 72-29, paragraph 3 of the Local Tax Act as it stood before that Act amended it falls on or after that date — the return by which a corporation in liquidation files and pays the income levy (所得割) of enterprise tax for that year within one month after the year ends, or by the day before the final distribution of residual assets if that comes sooner.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act (or, for a provision Article 1 of its supplementary provisions lists, that provision) came into effect, where the official who is to handle the matter changes on the day it comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act (or, for a provision Article 1 of its supplementary provisions lists, that provision) and still pending when it came into effect, where the official who is to handle the matter changes on the day it comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 109 of 1986, a permission or other disposition (処分), or another act, done under a law's provisions. Article 6 treats such an act done under the laws as they stood before that Act (or, for the provisions listed in Article 1 of its supplementary provisions, each of them) came into effect, where the official who is to handle the matter changes on the day it comes into effect, as done under the corresponding provisions of the laws as amended, except as Articles 2 to 5 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 109 of 1986, an application for a permission or the like, or another act, made under a law's provisions. Article 6 treats such an application or act made under the laws as they stood before that Act (or, for the provisions listed in Article 1 of its supplementary provisions, each of them) and still pending when it came into effect, where the official who is to handle the matter changes on the day it comes into effect, as made under the corresponding provisions of the laws as amended, except as Articles 2 to 5 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

民法等改正法（みんぽうとうかいせいほう）

Short name for the Act Partially Amending the Civil Code, etc. (Act No. 45 of 2026).

磁気テープ等（じきてーぷとう）

Magnetic tape or magnetic disks on which the details required in a statement of payments are recorded, submitted instead of the paper statement with the district tax office director's approval.

振替移行期日（ふりかえいこうきじつ）

The last day for accepting bonds into the new book-entry transfer system, as set in Article 10 of the supplementary provisions of the law on book-entry transfer of corporate bonds as amended in 2002 (for government bonds, a day set by Cabinet Order (政令)), in the transitional rules of the 2002 amending law (Act No. 65 of 2002).

承継郵便貯金（しょうけいゆうびんちょきん）

Postal savings of the kinds listed in Article 5, paragraph (1) of the supplementary provisions of the 2005 amending law (Act No. 102 of 2005) that a person with a disability or in a similar position (障害者等) deposited before that law came into effect, whose interest goes on being taxed under the earlier rules.

経過措置個人（けいかそちこじん）

An individual who was carrying on the business covered by Article 53, paragraph (1) of this Act as it stood before the 2018 amending law (Act No. 7 of 2018) when that law came into effect, or who takes such a business over afterwards, for whom that Article keeps effect from 2018 to 2030, with the amount it allows cut by a further tenth each year from 2022.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, an application for a permission or the like, or another act, made under a law's provisions. Article 160 treats such an application or act made under the laws as they stood before that Act and still pending when it came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

処分等の行為（しょぶんとうのこうい）

In Article 13 of the supplementary provisions (附則) of Act No. 84 of 1994, a permission or other disposition (処分), or another act, done under a law's provisions. Article 13 treats such an act done under the laws as they stood before that Act (or, for the provisions the proviso to Article 1 of its supplementary provisions lists, those provisions) came into effect as done, for applying the amended laws from that day, under their corresponding provisions, except as Articles 5 to 10 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

申請等の行為（しんせいとうのこうい）

In Article 13 of the supplementary provisions (附則) of Act No. 84 of 1994, an application for a permission or the like, or another act, made under a law's provisions. Article 13 treats such an application or act made under the laws as they stood before that Act and still pending when it (or, for a provision named in the proviso to Article 1 of its supplementary provisions, that provision) came into effect as made, for applying the amended laws from that day, under their corresponding provisions, except as Articles 5 to 10 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.

処分等の行為（しょぶんとうのこうい）

In the supplementary provisions (附則) of Act No. 87 of 1999, a permission or other disposition (処分), or another act, done under a law's provisions. Article 160 treats such an act done under the laws as they stood before that Act came into effect, where the official who is to handle the matter changes on the day that Act comes into effect, as done under the corresponding provisions of the laws as that Act amended them, except as Articles 2 to 159 of its supplementary provisions or the transitional provisions of the amended laws, including orders made under them, provide otherwise.