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こども未来戦略（こどもみらいせんりゃく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the Children's Future Strategy (こども未来戦略) that the Cabinet decided on 22 December 2023, on which the government bases its efforts to curb the rise in the social security burden ratio (社会保障負担率) and whose 'Acceleration Plan' measures that Article goes on to fund.

令和二年改正法（れいわにねんかいせいほう）

Short name, in the supplementary provisions (附則) of Act No. 74 of 2025, for the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020).

悪臭防止用設備（あくしゅうぼうしようせつび）

In Article 8, paragraph 5 of the supplementary provisions (附則) of Act No. 5 of 1992, depreciable assets for preventing the emission of offensive odour substances (悪臭物質), acquired by 1 January 1991, among the depreciable assets referred to in Article 15, paragraph 7 of the supplementary provisions of the Local Tax Act as it stood before that Act amended it.

改正後の各法律（かいせいごのかくほうりつ）

Each of the laws as amended by the amending Act these supplementary provisions belong to.

ヘッジ対象取引（へっじたいしょうとりひき）

In Article 4 of the supplementary provisions (附則) of Act No. 14 of 2000, a receipt or payment of money, as referred to in Article 61-6, paragraph (1), item (ii) of this Act as that Act amended it, taking place on or after the first day of the amendment business year (改正事業年度), whose loss a corporation sought to reduce through derivative transactions, etc. (デリバティブ取引等) entered into before that day and not settled by then.

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.

五年旧消費税法（ごねんきゅうしょうひぜいほう）

In Article 78 of the supplementary provisions (附則) of Act No. 4 of 2022, the Consumption Tax Act as amended by Article 5 of the 2016 Amendment Act (平成二十八年改正法, Act No. 15 of 2016), in the form that Article had before Article 20 of Act No. 4 of 2022 amended it, which Article 44, paragraph (1) of the supplementary provisions of the 2016 Act lets be followed for applications for registration under Article 57-2, paragraph (2).

改正後の各法律（かいせいごのかくほうりつ）

Each of the laws as amended by the amending Act these supplementary provisions belong to.

新道州制特区法（しんどうしゅうせいとっくほう）

In Article 5, paragraph (1) and Article 6, paragraph (1) of the supplementary provisions (附則) of Act No. 104 of 2013, the Act on Promotion of Wide-Area Administration in Special Districts for Consolidated Local Governments (Act No. 116 of 2006) as amended by Article 16 of those supplementary provisions.

旧道州制特区法（きゅうどうしゅうせいとっくほう）

In Article 5, paragraph (1) and Article 6, paragraph (1) of the supplementary provisions (附則) of Act No. 104 of 2013, the Act on Promotion of Wide-Area Administration in Special Districts for Consolidated Local Governments (Act No. 116 of 2006) as it stood before Article 16 of those supplementary provisions amended it.

協定実施特例法（きょうていじっしとくれいほう）

Short name for the Act on Special Provisions for the Employees' Pension Insurance Act, etc. Incidental to Enforcement of International Social Security Agreements.

農業協同組合等（のうぎょうきょうどうくみあいとう）

In Article 19(6)(ii) of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), an agricultural cooperative or other corporation of a kind a Cabinet Order (政令) specifies that has made an interest subsidy contract under the 1971 Act on temporary interest subsidies for loans to farmland owners building rental housing (Act No. 32 of 1971).

特定短期公社債（とくていたんきこうしゃさい）

In Article 98 of the supplementary provisions (附則) of Act No. 6 of 2010, a specified short-term government or company bond as Article 67-17(6) of this Act, as that Act amended it, defined it.

精神保健福祉法（せいしんほけんふくしほう）

Short name, in the supplementary provisions (附則) of Act No. 104 of 2022, for the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities.

改正後の各法律（かいせいごのかくほうりつ）

Each of the laws as amended by the amending Act these supplementary provisions belong to.

みなし認可協会（みなしにんかきょうかい）

In the supplementary provisions (附則) of Act No. 65 of 2006, an association that held an authorization under Article 68, paragraph (2) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and that Article 78 of those supplementary provisions therefore treats as authorized under Article 67-2, paragraph (2) of this Act as Act No. 65 of 2006 amended it.

改正後の各法律（かいせいごのかくほうりつ）

Each of the laws as amended by the amending Act these supplementary provisions belong to.

改正後の各法律（かいせいごのかくほうりつ）

Each of the laws as amended by the amending Act these supplementary provisions belong to.

休業開始時月額（きゅうぎょうかいしじげつがく）

In Article 7, paragraph (2) of the supplementary provisions (附則) of Act No. 59 of 2000, 30 times the daily amount of wages at the commencement of absence (休業開始時賃金日額) behind the basic childcare leave benefits (育児休業基本給付金) payable for a payment unit period (支給単位期間); the re-engagement benefits for persons taking childcare leave (育児休業者職場復帰給付金) came to 5 percent of it for each payment unit period beginning before 1 January 2001 and 10 percent for each beginning on or after that date.