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第三号施行日前延滞金（だいさんごうしこうびまええんたいきん）

In Article 35 of the supplementary provisions (附則) of Act No. 83 of 2014, an arrears charge (延滞金) under Article 45, paragraph (1) of the Act on Assurance of Medical Care for Elderly People as applied by Article 16 of the supplementary provisions of the National Health Insurance Act as it stood before Article 15 of Act No. 83 of 2014 amended it; for the part covering the time from 1 April 2015, the date the provisions in Article 1, item (iii) of that Act's supplementary provisions came into effect, Article 13-5-6 of the supplementary provisions of the Act on Assurance of Medical Care for Elderly People as amended applies, and the former rules continue to apply to the part covering the time before it.

改正前平成十六年改正法（かいせいまえへいせいじゅうろくねんかいせいほう）

Short name, in Article 16 of the supplementary provisions (附則) of Act No. 63 of 2012, for the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004) as it stood before Article 94 of those supplementary provisions amended it.

改正前の法律第八十六号（かいせいまえのほうりつだいはちじゅうろくごう）

In the table of Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 34 of 1985, the 1969 Act partially amending the National Pension Act (Act No. 86 of 1969) as it stood before Article 109 of those supplementary provisions amended it.

第七号改正後国民年金法（だいしちごうかいせいごこくみんねんきんほう）

In Article 3, paragraph (2) of the supplementary provisions (附則) of Act No. 64 of 2014, this Act as amended by Article 2 of that Act, in the part listed in Article 1, item (vii) of those supplementary provisions.

第五号改正後国民年金法（だいごごうかいせいごこくみんねんきんほう）

In Article 15 of the supplementary provisions (附則) of Act No. 64 of 2014, this Act as amended by Article 2 of that Act, in the part listed in Article 1, item (v) of those supplementary provisions.

窒素酸化物排出量等基準（ちっそさんかぶつはいしゅつりょうとうきじゅん）

For the automobile tax (自動車税), the standards on nitrogen oxides (窒素酸化物) emissions or energy consumption efficiency set in Article 12-3, paragraph 2 or 3 of the supplementary provisions (附則), by which a car qualifies for the reduced tax of those paragraphs; the prefectural governor decides whether a car meets them on the basis of certifications or evaluations by the Minister of Land, Infrastructure, Transport and Tourism of the kinds an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.

特定農業協同組合連合会（とくていのうぎょうきょうどうくみあいれんごうかい）

A federation of agricultural cooperatives (農業協同組合連合会) that converted from a surviving prefectural central union (存続都道府県中央会) under Article 12 of the supplementary provisions (附則) of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) and, under Article 18 of those supplementary provisions, still uses the words 農業協同組合中央会 (central union of agricultural cooperatives) in its name; for the business office tax (事業所税) under Article 701-34, paragraph 2 it is treated as a public interest corporation, etc. (公益法人等) under the Corporation Tax Act.

一般住宅用地である部分（いっぱんじゅうたくようちであるぶぶん）

The part of a piece of building land, etc. (宅地等) that is general residential land (一般住宅用地) as defined in Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 2 of 2015: residential land (住宅用地) other than small-scale residential land (小規模住宅用地).

第三号改正前医療観察法（だいさんごうかいせいまえいりょうかんさつほう）

In Article 2 of the supplementary provisions (附則) of Act No. 39 of 2025, the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律, Act No. 110 of 2003) as it stood before Article 27 of that Act amended its Article 24, paragraphs (3) and (4), the amendment that comes into effect on the date set in Article 1, item (iii) of those supplementary provisions.

民事執行法等一部改正法（みんじしっこうほうとういちぶかいせいほう）

Short name for the Act Partially Amending the Civil Execution Act and the Act for Implementation of the Convention on the Civil Aspects of International Child Abduction (Act No. 2 of 2019), used in the wording that Article 3, paragraph (2) of that Act's supplementary provisions (附則) gives Article 155, paragraphs (5) and (6) where a seized monetary claim (金銭債権) became collectable before that Act came into effect.

特例農業協同組合中央会（とくれいのうぎょうきょうどうくみあいちゅうおうかい）

In Article 19-2 of the supplementary provisions (附則) of this Act, a federation of agricultural cooperatives (農業協同組合連合会) converted from a continuing prefectural central union under Article 12 of the supplementary provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015), which under Article 18 of those provisions keeps the words for a central union of agricultural cooperatives (農業協同組合中央会) in its name.

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.

改正事業年度積立限度額（かいせいじぎょうねんどつみたてげんどがく）

In Article 12 of the supplementary provisions (附則) of Act No. 16 of 1973, the smaller of the two amounts that paragraph (1) of that Article lists, each worked out under Article 53, paragraph (1) of this Act as it stood before that Act, the provision on the reserve for price fluctuations (価格変動準備金): one at the end of the business year before a corporation's first business year beginning on or after 1 April 1973, and one at the end of that first business year.

改正後の平成二年改正法（かいせいごのへいせいにねんかいせいほう）

In Article 42 of the supplementary provisions (附則) of Act No. 14 of 1992, the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990) as amended by Article 41 of those supplementary provisions.

改正後の平成三年改正法（かいせいごのへいせいさんねんかいせいほう）

In Article 44 of the supplementary provisions (附則) of Act No. 14 of 1992, the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) as amended by Article 43 of those supplementary provisions.

改正後の平成四年改正法（かいせいごのへいせいよねんかいせいほう）

In Article 26 of the supplementary provisions (附則) of Act No. 10 of 1993, the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992) as amended by Article 25 of those supplementary provisions.

継続短時間労働被保険者（けいぞくたんじかんろうどうひほけんしゃ）

In Article 2 of the supplementary provisions (附則) of Act No. 36 of 1989, an insured person who was a part-time worker (短時間労働者) on the day before that Act came into effect and was still employed as one by the same employer on the day it did, other than one falling under paragraph (2), item (ii) of that Article.

調整対象外医療費見込額（ちょうせいたいしょうがいいりょうひみこみがく）

In Article 9, paragraph (1), item (ii), (b) of the supplementary provisions (附則) of Act No. 106 of 1986, for an insurer whose fiscal 1987 estimated elderly medical expenses (昭和六十二年度老人医療費見込額) per participant aged 70 or over, etc. (七十歳以上の加入者等), divided by the average for all insurers, exceed the rate the Cabinet Order (政令) under Article 6, paragraph (1), item (ii) sets for fiscal 1987, the part of those expenses above that average multiplied by that rate, as a Ministry of Health and Welfare Order (厚生省令) works it out.

前期調整後老人医療費額（ぜんきちょうせいごろうじんいりょうひがく）

In Article 17, paragraph (3) of the supplementary provisions (附則) of Act No. 102 of 2002, the sum of an insurer's elderly medical expenses for the earlier period (前期老人医療費額) less its medical expenses excluded from adjustment (前期調整対象外医療費額), multiplied by its fixed participant adjustment rate for the earlier period (前期確定加入者調整率), and those excluded expenses themselves; the insurer's pre-adjustment fixed medical expense contribution equivalent for the earlier period (前期負担調整前確定医療費拠出金相当額) is worked out from it.

後期調整後老人医療費額（こうきちょうせいごろうじんいりょうひがく）

In Article 17, paragraph (7) of the supplementary provisions (附則) of Act No. 102 of 2002, the sum of an insurer's elderly medical expenses for the later period (後期老人医療費額) less its medical expenses excluded from adjustment (後期調整対象外医療費額), multiplied by its fixed participant adjustment rate for the later period (後期確定加入者調整率), and those excluded expenses themselves; the insurer's pre-adjustment fixed medical expense contribution equivalent for the later period (後期負担調整前確定医療費拠出金相当額) is worked out from it.