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政府負担金（せいふふたんきん）

In Article 84, paragraph (6) of the supplementary provisions (附則) of Act No. 34 of 1985, the costs the government, as the operator of employees' pension insurance, bears for an employees' pension fund (厚生年金基金) under Article 84, paragraph (2) of those supplementary provisions, limited to those for the insured periods on which the fund's substitute benefit costs (代行給付費) are based; they are taken off those costs in reading Article 81-3, paragraph (2) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013 amended it, which remains in force.

一部施行日（いちぶしこうび）

The date, set by Cabinet Order (政令) within one year of promulgation (公布, official publication), on which the provisions listed in the proviso to Article 1 of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act (Act No. 61 of 1988) come into effect.

番号利用法（ばんごうりようほう）

Short name, in the supplementary provisions (附則) of Act No. 65 of 2015, for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

番号利用法（ばんごうりようほう）

Short name for the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

納税の猶予（のうぜいのゆうよ）

Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.

減税対象車（げんぜいたいしょうしゃ）

In Article 12-5, paragraph 1 of the supplementary provisions (附則), a motor vehicle to which Article 12-3, paragraph 2 or 3 of the supplementary provisions on the automobile tax (自動車税) applies under its standards for nitrogen oxide emissions or energy consumption efficiency (窒素酸化物排出量等基準); the prefectural governor judges whether a vehicle is one on the basis of a certification or evaluation by the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣) of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.

供用開始日（きょうようかいしび）

The day, between the date the provisions in Article 1, item 2 of the supplementary provisions (附則) of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023) come into effect and 31 March 2028, on which land and depreciable assets for charging electric vehicles are first used for a specified road transport advancement project (特定道路運送高度化事業), from which Article 15, paragraph 43 of the supplementary provisions (附則) counts five fiscal years of reduced fixed assets tax (固定資産税) and city planning tax (都市計画税).

六号施行日（ろくごうしこうび）

The date the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 4 of 2024 come into effect: the date Act No. 45 of 2024 comes into effect.

特別の修繕（とくべつのしゅうぜん）

The special repairs described in Article 55, paragraph (1) of this Act as it stood before the 1998 amending law (Act No. 24 of 1998), towards whose cost a reserve for special repairs set aside by the end of 1998 could still be put.

特別措置法（とくべつそちほう）

Short name for the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), cited here for the special income tax for reconstruction (復興特別所得税) that is collected under its Article 28, paragraph (1).

旧所得税法（きゅうしょとくぜいほう）

In Article 2 of the supplementary provisions (附則) of Ministry of Finance Order No. 72 of 2002, the Income Tax Act as it stood before Article 13 of the 2002 Act arranging related Acts to develop the securities market through reform of the securities settlement system and other systems (Act No. 65 of 2002) amended it, whose Article 10 is kept in force by Article 9, paragraph (2) of that Act's supplementary provisions.

入管特例法（にゅうかんとくれいほう）

Short name, used in Article 3 of the supplementary provisions (附則) of Act No. 59 of 2024, for the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).

三年経過日（さんねんけいかび）

In Article 21 of the supplementary provisions (附則) of Act No. 8 of 2020, the day three years after the first day of the applicable consolidated business year (適用連結事業年度) of a corporation showing a loss, etc. (欠損等法人), or, where that falls later, the day five years after the specified day on which it became subject to control (特定支配日) under Article 57-2, paragraph (1) of this Act as it stood before that Act amended it.

第二号新法（だいにごうしんぽう）

This Act as amended by Article 2 of Act No. 60 of 2016.

旧相続税法（きゅうそうぞくぜいほう）

In the supplementary provisions (附則) of an Act amending the Inheritance Tax Act, the Inheritance Tax Act as it stood before that Act amended it.

申告期限等（しんこくきげんとう）

In Article 57, paragraph (2) of the supplementary provisions (附則) of Act No. 16 of 2012, the deadline for filing the return referred to in Article 34, paragraph (1) — or, where an application for deferred payment (延納) or payment in kind (物納) was rejected or withdrawn, or permission for it revoked, the day the rejection or revocation was issued in writing or the application withdrawn — or the due date of an installment payment (分納税額).

新労務士法（しんろうむしほう）

In Article 145 of the supplementary provisions (附則) of Act No. 34 of 1985, which amended the National Pension Act and other Acts, the Act on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968) as amended by Article 144 of Act No. 34 of 1985.

損失の額等（そんしつのがくとう）

The amount of loss under Article 67-17, paragraph (2) of this Act as it stood before Act No. 21 of 2005, and other amounts a Cabinet Order (政令) sets, arising before that Act came into effect from holding or transferring the earlier separated book-entry government bonds (旧分離振替国債).

控除済金額（こうじょずみきんがく）

The amount already deducted, under Article 42-6, paragraph (3) of this Act as amended by Article 16 of Act No. 8 of 2020 or as it stood before, from the pre-adjustment corporation tax (調整前法人税額) for business years beginning within one year before the current one, including amounts of the corporation deducted from corporation tax in consolidated business years.

新自賠責法（しんじばいせきほう）

In Article 37 of the supplementary provisions (附則) of Act No. 102 of 1999, the Act on Securing Compensation for Automobile Accidents as amended by Article 36 of those supplementary provisions.