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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.

商業地等据置都市計画税額（しょうぎょうちとうすえおきとしけいかくぜいがく）

For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is from 0.6 to 0.7, the city planning tax (都市計画税) for each of fiscal 2024 to 2026 worked out by taking the previous year's city planning tax tax base (multiplied by any special rate that applies) as that year's tax base.

商業地等調整都市計画税額（しょうぎょうちとうちょうせいとしけいかくぜいがく）

For commercial land, etc. (商業地等) whose burden level (負担水準) for the year is over 0.7, the city planning tax (都市計画税) for each of fiscal 2024 to 2026 worked out on a tax base of 70 per cent of the land's value (multiplied by any special rate that applies).

旧特定経済金融活性化産業（きゅうとくていけいざいきんゆうかっせいかさんぎょう）

A specified economic and financial revitalization industry (特定経済金融活性化産業), as defined in Article 55-2, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa, that was set out, on the day before Act No. 4 of 2022 comes into effect, in a former certified economic and financial revitalization plan (旧認定経済金融活性化計画) referred to in Article 7, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022).

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).

平成二年改正後の労災保険法（へいせいにねんかいせいごのろうさいほけんほう）

In Article 116 of the supplementary provisions (附則) of Act No. 34 of 1985, the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947) as amended by Article 2 of the Act Partially Amending the Industrial Accident Compensation Insurance Act, etc. (Act No. 40 of 1990).

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.

控除後の長期譲渡所得の金額（こうじょごのちょうきじょうとしょとくのきんがく）

In Article 36, paragraph 1 of the supplementary provisions (附則), for national health insurance tax (国民健康保険税), the long-term capital gains (長期譲渡所得の金額) of Article 34, paragraph 4 of the supplementary provisions less the special deductions of Article 33-4, paragraph 1 or 2, 34, paragraph 1, 34-2, paragraph 1, 34-3, paragraph 1, 35, paragraph 1, 35-2, paragraph 1, 35-3, paragraph 1 or 36 of the Act on Special Measures Concerning Taxation, where those apply.

控除後の短期譲渡所得の金額（こうじょごのたんきじょうとしょとくのきんがく）

In Article 36, paragraph 2 of the supplementary provisions (附則), for national health insurance tax (国民健康保険税), the short-term capital gains (短期譲渡所得の金額) of Article 35, paragraph 5 of the supplementary provisions less the special deductions of Article 33-4, paragraph 1 or 2, 34, paragraph 1, 34-2, paragraph 1, 34-3, paragraph 1, 35, paragraph 1 or 36 of the Act on Special Measures Concerning Taxation, where those apply.

改正後の昭和五十三年改正法（かいせいごのしょうわごじゅうさんねんかいせいほう）

In Article 29 of the supplementary provisions (附則) of Act No. 9 of 1980, the 1978 Act partially amending this Act and the law on the National Tax Revenue Clearing Fund (租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律) as amended by Article 27 of those supplementary provisions.

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).

改正前厚生年金保険法等の規定（かいせいまえこうせいねんきんほけんほうとうのきてい）

In Article 12, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the provisions on calculating and suspending the pension benefits referred to in paragraph (1) found in the Employees' Pension Insurance Act as it stood before Article 1 of that Act amended it, and the provisions on the same in other laws that Act amended (and orders made under them); they stay in force for those benefits except where Articles 13 to 16 of those supplementary provisions apply.

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).

昭和五十六年改正前の地方税法（しょうわごじゅうろくねんかいせいまえのちほうぜいほう）

In the wording Article 5, paragraph 10 of the supplementary provisions (附則) of Act No. 15 of 1981 gives Article 73-25, paragraph 1 of the Local Tax Act, the Local Tax Act as it stood before Act No. 15 of 1981 amended it, as Article 5, paragraph 9 of those supplementary provisions keeps it in effect.

デジタル社会形成基本法施行日（でじたるしゃかいけいせいきほんほうしこうび）

In Article 3 of the supplementary provisions (附則) of Act No. 25 of 2024, the day the provisions listed in Article 1, item (ii) of the supplementary provisions of Act No. 63 of 2023 come into effect, that Act being the 2023 Act amending the law on forming a digital society (デジタル社会形成基本法) and other laws to promote regulatory reform for a digital society.

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 63 of the supplementary provisions (附則) of Act No. 82 of 1980, time as a class 3 insured person (第三種被保険者) as provided in Article 3, paragraph (1), item (v) of the Employees' Pension Insurance Act as it stood before Article 3 of Act No. 34 of 1985 amended it, including time deemed or treated as such, time counted as employees' pension insured time under Article 47, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, and time as a former mariner member (旧船員組合員) counted as such under Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 82 of 1996.

旧法の規定による農地等の贈与者（きゅうほうのきていによるのうちとうのぞうよしゃ）

In Article 20 of the supplementary provisions (附則) of Act No. 16 of 1975, the donor of farmland, etc. (農地等) under Article 70-4, paragraph (1) of this Act as it stood before that Act, as paragraph (2) of that Article keeps it in force, for the gift tax to which it applied.