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

In Article 27 of the supplementary provisions (附則) of Act No. 104 of 2004, the provisions of the Employees' Pension Insurance Act as they stood before Article 7 of that Act amended them, of Act No. 34 of 1985 before its Article 14 amended them and of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) before its Article 27 amended them, as paragraph (2) reads them and including where other laws cite or apply them; for each fiscal year up to 2014, where they give a pension under the Employees' Pension Insurance Act a higher amount than the amended provisions do, they stay in force and that amount is paid.

土地等に係る課税事業所得等の金額（とちとうにかかるかぜいじぎょうしょとくとうのきんがく）

The amount of business income, etc. relating to land, etc. (土地等に係る事業所得等の金額), after the income deductions of Article 34 or Article 314-2 where they apply as read under Article 33-3, paragraph 3, item 3 or paragraph 7, item 3 of the supplementary provisions (附則).

旧法（きゅうほう）

The Immigration Control and Refugee Recognition Act as it stood before Article 2 of the Act Partially Amending the Immigration Control and Refugee Recognition Act (Act No. 73 of 2004) amended it; the term appears in the substitute wording that Article 7 of that Act's supplementary provisions (附則) gives Article 61-2-2, so that the Article also covers certain people recognized as refugees, or refused recognition, under the earlier wording.

適格合併等（てきかくがっぺいとう）

In Article 23(17) of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), as it re-reads Article 47(2) of this Act as it stood before that Act, a qualified merger (適格合併), a qualified company split (適格分割) or a qualified capital contribution in kind (適格現物出資).

二年経過日（にねんけいかび）

The day before the second anniversary of the start of a corporation's business year, which transitional provisions on reserves (準備金) in the supplementary provisions (附則) of Acts No. 15 of 2002, No. 21 of 2005, No. 13 of 2009 and No. 114 of 2011 use to fix the business year that closes a period where the business year containing that day is a consolidated business year.

基準所得金額（きじゅんしょとくきんがく）

In Article 68-3, paragraph (1) of this Act as amended by Act No. 109 of 1988, as these supplementary provisions (附則) reword it for cooperatives, etc. (協同組合等) in business years beginning between 1 April 1989 and 31 March 1990, the amount of income that paragraph fixes, which is compared with any income eligible for the reduced tax rate (軽減税率適用所得金額) under the former Article 42-2, paragraph (1).

調整後所得税額（ちょうせいごしょとくぜいがく）

In the rule of the 2006 amending law (Act No. 10 of 2006) for a resident's 2007 tax prepayment base (予定納税基準額): the 2006 income tax on taxable aggregate income, worked out under the rates as read by the since-repealed law on reducing the income and corporation tax burden (旧所得税等負担軽減措置法) but as if its Article 6, paragraph (1) had not applied, without any disaster relief, and leaving out capital gains and occasional, miscellaneous and certain temporary income.

加入前開始法人（かにゅうまえかいしほうじん）

In Article 3, paragraph (3) and Article 5, paragraph (2) of the supplementary provisions (附則) of Act No. 79 of 2002, a domestic corporation that came under the full controlling interest (完全支配関係) of a corporation applying for consolidated tax payment under those provisions and that has no business year beginning between the day it did so and the last day of that corporation's first consolidated business year — corporations whose assets are to be valued at market (時価評価法人) aside.

加入後開始法人（かにゅうごかいしほうじん）

In Article 4-3, paragraph (10) of this Act as Article 3, paragraph (3) of the supplementary provisions (附則) of Act No. 79 of 2002 reads it, a domestic corporation that came under the full controlling interest (完全支配関係) of the corporation applying for consolidated tax payment but is none of the following: a corporation whose assets are to be valued at market (時価評価法人), one with no business year beginning before the end of the first consolidated business year (加入前開始法人), or one whose shares such corporations hold.

適格新株予約権（てきかくしんかぶよやくけん）

Share options (新株予約権) issued by the domestic corporation or a related corporation (関係法人) whose exercise delivers shares with a market price, as Article 34(1)(ii)(c) describes them for Article 34(1)(iii), and as the wording that Article 14(3) of the supplementary provisions (附則) of Act No. 4 of 2017 substitutes describes them in the same way.

民事訴訟法施行日（みんじそしょうほうしこうび）

The day the 2022 Act amending the Code of Civil Procedure and other laws (民事訴訟法等の一部を改正する法律, Act No. 48 of 2022) comes into effect.

特定継続供給役務（とくていけいぞくきょうきゅうえきむ）

In Article 5, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012 as Article 16, paragraph (1) of those provisions reads it, electricity, gas, tap water and telecommunications services (電気通信役務, as defined in Article 2, item (iii) of the Telecommunications Business Act: carrying others' communications over telecommunications facilities, or otherwise making those facilities available for others' communications) that a business operator supplies under a contract to supply them continuously.

読替え後の法人税法（よみかえごのほうじんぜいほう）

In the supplementary provisions (附則) of Act No. 7 of 2001, the Corporation Tax Act as applied with the rewordings in Article 66-12, paragraph (5) of this Act as amended by that Act.

経過措置特定課税仕入れ（けいかそちとくていかぜいしいれ）

In Article 16, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012, a specified taxable purchase (特定課税仕入れ) to which the transitional measure provisions (経過措置規定) apply: 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.

調整前老齢厚生年金等合計額（ちょうせいまえろうれいこうせいねんきんとうごうけいがく）

In Article 15, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the sum of the amount equivalent to total monthly remuneration (総報酬月額相当額) and the base monthly amount (基本月額) under 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, as Article 15, paragraph (1) reads it, less the pre-adjustment special suspended amount (調整前特例支給停止額).

新労働基準法による協定等の期間（しんろうどうきじゅんほうによるきょうていとうのきかん）

A settlement or averaging period of a flexible working-hours arrangement set under the Labor Standards Act as amended.

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.

加入後適用事業年度（かにゅうごてきようじぎょうねんど）

In Article 4-3, paragraph (10) of this Act as Article 3, paragraph (3) of the supplementary provisions (附則) of Act No. 79 of 2002 reads it, the business year of a corporation whose business year begins after joining (加入後開始法人) that contains the last day of the applying corporation's first consolidated business year.

第四号厚生年金被保険者期間（だいよんごうこうせいねんきんひほけんしゃきかん）

In Article 7-5, paragraph (2) of the supplementary provisions (附則) of this Act as Article 8-2 of the supplementary provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985) has it read for now, a category 4 insured period under Employees' Pension Insurance (厚生年金保険) as provided in Article 2-5, paragraph (1), item (iv) of the Employees' Pension Insurance Act, that is, time a person was insured under Employees' Pension Insurance while enrolled in the mutual aid scheme for private school teachers and staff (私立学校教職員共済制度), which that reading still has confirmed by the Promotion and Mutual Aid Corporation for Private Schools of Japan (日本私立学校振興・共済事業団).

平成十三年統合法（へいせいじゅうさんねんとうごうほう）

Short name for Act No. 101 of 2001, the 2001 Act that abolished the law on the mutual aid association for employees of agricultural, forestry and fishery organisations and other laws, to integrate that association's system into Employees' Pension Insurance (厚生年金保険).