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旧預貯金等（きゅうよちょきんとう）

Deposits and savings (預貯金), jointly managed trusts or securities an individual placed or bought at a financial institution's office between 1 December 1973 and the day before Act No. 15 of 1974 came into effect, which can be brought under the tax-exempt savings rules of Article 10 as if placed on the day it came into effect.

一部施行日（いちぶしこうび）

In the supplementary provisions (附則) of Act No. 40 of 2006, the date the provisions listed in Article 1, item (iv) of those supplementary provisions — among them most of Article 2 of that Act, which amended this Act — come into effect, a date set by Cabinet Order (政令) within two years and six months of that Act's promulgation.

新借地借家法（しんしゃくちしゃくやほう）

This Act as amended by Article 35 of Act No. 37 of 2021.

第五号施行日（だいごごうしこうび）

1 October 2016, the date the provisions listed in Article 1, item (v) of the supplementary provisions (附則) of Act No. 62 of 2012 come into effect.

旧古物営業法（きゅうこぶつえいぎょうほう）

This Act as it stood before Article 1 of Act No. 54 of 1978 amended it.

三十一年新法（さんじゅういちねんしんぽう）

This Act as amended by Article 2 of Act No. 3 of 2018.

二年十月新法（にねんじゅうがつしんぽう）

The Local Tax Act as amended by the provisions listed in Article 1, item 8 of the supplementary provisions (附則) of Act No. 3 of 2018, which come into effect on 1 October 2020.

特例対象資産（とくれいたいしょうしさん）

The assets eligible for the special measure as defined in Article 64 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 1 of Act No. 7 of 2021: houses, machinery and equipment, tools, furniture and fixtures, building fixtures (other than those that work as one with a house, unless Article 343, paragraph 10 deems them assets other than houses) and structures used in business that are advanced equipment (先端設備等), acquired unused by a small and medium-sized business operator, etc. (中小事業者等) from 1 April 2021 to 31 March 2023 under a certified advanced equipment introduction plan (認定先端設備等導入計画).

旧震災特例法（きゅうしんさいとくれいほう）

In the supplementary provisions (附則) of Act No. 1 of 2022, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as it stood before Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) amended it.

給与所得者等（きゅうよしょとくしゃとう）

In Article 10 of the supplementary provisions (附則) of Act No. 11 of 1978, a salary income earner, etc. as Article 29, paragraph (1) of this Act as amended by that Act uses the term; the amended paragraph applies to the economic benefit when such a person buys housing, etc. (住宅等) at a low price on or after that Act came into effect.

新労働者派遣法（しんろうどうしゃはけんほう）

This Act as amended by Article 1 of Act No. 84 of 1999.

第五号新医療法（だいごごうしんいりょうほう）

In Article 2, paragraph (2) of the supplementary provisions (附則) of Act No. 83 of 2014, the Medical Care Act as amended by the provisions of Article 4 of that Act listed in Article 1, item (v) of those supplementary provisions, which came into effect on 1 October 2015.

法律第三十四号（ほうりつだいさんじゅうよんごう）

In the supplementary provisions (附則) of Act No. 44 of 1987 and Act No. 56 of 1988, the 1985 Act partially amending the National Pension Act and other Acts (Act No. 34 of 1985).

平成十八年新法（へいせいじゅうはちねんしんぽう）

In Article 7 of the supplementary provisions (附則) of Act No. 24 of 1998, the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006, an Act amending the Income Tax Act and other laws.

旧農業生産法人（きゅうのうぎょうせいさんほうじん）

In Article 12 of the supplementary provisions (附則) of Act No. 7 of 1985, an agricultural production corporation (農業生産法人) as defined in Article 2, paragraph (3) of the Cropland Act as it stood before Article 3 of Act No. 63 of 2015 amended it, to which an individual contributed farmland on or before 31 December 1985.

平成十一年旧法（へいせいじゅういちねんきゅうほう）

This Act as it stood before Article 1 of Act No. 9 of 1999 amended it.

漁業協同組合等（ぎょぎょうきょうどうくみあいとう）

In the reading of Article 68-30, paragraph (1) of this Act that this paragraph of the supplementary provisions (附則) of Act No. 79 of 2002 sets out, a fishery cooperative, etc. (漁業協同組合等) as provided for in Article 5, paragraph (1) of the fisheries reconstruction law (漁業再建整備特別措置法, Act No. 43 of 1976) as it stood before Act No. 73 of 2002 amended it, approved under that paragraph between 1 April 1976 and 31 March 2002 for a small and medium fishery structural improvement plan (中小漁業構造改善計画).

旧法大型仮免許（きゅうほうおおがたかりめんきょ）

The provisional large motor vehicle license (大型自動車仮免許) of Article 84, paragraph (5) of the Road Traffic Act as it stood before Article 4 of Act No. 90 of 2004 amended it, which Article 6, paragraph (1) of that Act's supplementary provisions (附則) deems to be a provisional large motor vehicle license (大型仮免許) under the new wording.

法律第百八十二号（ほうりつだいひゃくはちじゅうにごう）

The 1961 Act partially amending related laws to create the aggregated pension system (通算年金制度) (Act No. 182 of 1961), as named in the supplementary provisions (附則) of Act No. 82 of 1980 and Act No. 34 of 1985.

経過的軽減調整率（けいかてきけいげんちょうせいりつ）

In Article 3 of the supplementary provisions (附則) of Act No. 74 of 2025, the rate that, for a transitional period, takes the place of the adjustment rate in Articles 43-4 and 43-5 of the Employees' Pension Insurance Act: the adjustment rate plus two thirds of the difference between 1 and it.