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Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) as it stood before Article 3 of Act No. 63 of 2012 amended it.
第三条の規定による改正前の地方公務員等共済組合法
In Article 23, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio in Article 100, paragraph (3) of the National Public Officers Mutual Aid Association Act as it stood before that Act, as set in the articles of the Federation of National Public Service Personnel Mutual Aid Associations (国家公務員共済組合連合会); twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category II EPI insured time.
改正前国共済法第百条第三項の規定により国家公務員共済組合連合会の定款で定める同項に規定する割合
In Article 23, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio worked out, as a Cabinet Order (政令) provides, from the ratios of contributions to salary and to end-of-term allowances (期末手当等) for long-term benefits that the articles of the Pension Fund Association for Local Government Officials (地方公務員共済組合連合会) set under Article 114, paragraph (3) of the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act; twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category III EPI insured time.
改正前地共済法第百十四条第三項の規定により地方公務員共済組合連合会の定款で定める同項に規定する長期給付に係る組合員の給料と掛金との割合及び期末手当等と掛金との割合に基づき政令で定めるところにより計算し…
In Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2023, retired insured persons (退職被保険者) and their dependants (被扶養者) as Article 7, paragraph (1) of the supplementary provisions of this Act defined them before Article 4 of that Act amended it: under Article 6 of those supplementary provisions, insured persons not yet past the month in which they turn 65 who can receive an old-age or retirement pension after a qualifying period of pension coverage, with further conditions, and the family members, also insured and not past that month, in their household whom they mainly support.
第四条の規定による改正前の国民健康保険法（次項から第五項までにおいて「第四条改正前国保法」という。）附則第七条第一項に規定する退職被保険者等
事業用固定資産
Fixed assets, and assets of a similar kind that a Cabinet Order (政令) specifies, other than land and rights over land.
土地及び土地の上に存する権利以外の震災特例法第六条第二項に規定する固定資産等
In Article 8-2 of the supplementary provisions (附則) of Act No. 63 of 2025, a specified entrusted business operator as defined in Article 2, paragraph (1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (Act No. 25 of 2023): a business on the receiving end of a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation with no officers other than a single representative and no employees.
特定受託事業者に係る取引の適正化等に関する法律（令和五年法律第二十五号）第二条第一項に規定する特定受託事業者
In Article 48, paragraph (4) of the supplementary provisions (附則) of Act No. 6 of 2010, a specially related person (特殊関係者), as defined in Article 6, paragraph (4) of this Act as amended by Article 18 of that Act, of the issuer of designated private-sector foreign bonds (指定民間国外債), used where the old Article 6 is kept in effect for interest on such bonds issued between that Act's effective date and 31 March 2012.
所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第六条第四項に規定する特殊関係者
The Minister of Land, Infrastructure, Transport and Tourism, a Director-General of a District Transport Bureau (地方運輸局長), the Director-General of a Transport Supervision Department (運輸監理部長) or of a Transport Branch Office (運輸支局長), or the association (協会), as Article 10 of the Motor Vehicle Tonnage Tax Act names them.
自動車重量税法（昭和四十六年法律第八十九号）第十条に規定する国土交通大臣等
みなし有価証券
In Article 2, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 97 of 2004, the rights listed in Article 2, paragraph (2), item (iii) of this Act under its former title (証券取引法), as it stood before Article 3 of Act No. 65 of 2006 amended it, and the rights listed in item (v) of that paragraph that rest on contracts similar to investment limited partnership agreements (投資事業有限責任組合契約), where they count as securities under Article 2, paragraph (1) of this Act as Act No. 65 of 2006 amended it, or as rights deemed to be securities under paragraph (2) of that Article.
証券取引法等の一部を改正する法律（平成十八年法律第六十五号。以下この条において「平成十八年証券取引法改正法」という。）第三条の規定による改正前の証券…
As defined in Article 2(1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators, an enterprise on the receiving end of a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation that has no officers other than a single representative and employs no employees.
特定受託事業者に係る取引の適正化等に関する法律（令和五年法律第二十五号）第二条第一項に規定する特定受託事業者
The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).
日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）第七条第一項に規定する特別永住者証明書
The Employees' Pension Insurance Act as it stood before Article 3 of the Act partially amending the National Pension Act and other Acts (Act No. 34 of 1985) amended it.
第三条の規定による改正前の厚生年金保険法
Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953) as it stood before Article 4 of Act No. 63 of 2012 amended it.
第四条の規定による改正前の私立学校教職員共済法
改正後特別会計法
In the supplementary provisions (附則) of Act No. 63 of 2013, the Act on Special Accounts (Act No. 23 of 2007) as amended by Article 135 of those supplementary provisions.
附則第百三十五条の規定による改正後の特別会計に関する法律（平成十九年法律第二十三号）
The Employees' Pension Insurance Act as it stood before Article 3 of the Act partially amending the National Pension Act and other Acts (Act No. 34 of 1985) amended it.
第三条の規定による改正前の厚生年金保険法
A surviving employees' pension fund as Article 3, item (xi) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it for those supplementary provisions: an employees' pension fund (厚生年金基金) that continues to exist under Article 4 of them, or one set up after that Act came into effect under the former rules, as Article 6 of them allows.
次条の規定によりなお存続する厚生年金基金及び附則第六条の規定により従前の例により施行日以後に設立された厚生年金基金
A building whose main structural parts are fireproof, or one falling under Article 2, item 9-3(a) or (b) of the Building Standards Act, with three or more floors above ground, as used in the supplementary provisions (附則) of Act No. 16 of 1991 on rental apartment houses that a farming heir builds on specified urbanization-area farmland.
主要構造部を耐火構造とした建築物又は建築基準法（昭和二十五年法律第二百一号）第二条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数三以上を有するもの
第七号揮発油税額
In Article 2 of the supplementary provisions (附則) of Act No. 81 of 2025, the amount of gasoline tax (揮発油税) listed in Article 10, paragraph (1), item (vii) of the Gasoline Tax Act.
揮発油税法第十条第一項第七号に掲げる揮発油税額
In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 28 of 2019, a virtual currency exchange service provider as defined in Article 2, paragraph (8) of the Payment Services Act as it stood before that Act amended it: a person registered under Article 63-2.
旧資金決済法第二条第八項に規定する仮想通貨交換業者
延滞税特例基準割合
The special base rate for delinquent tax (延滞税特例基準割合) as provided in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); in any year it is below 7.2% a year, Article 16 of the supplementary provisions (附則) replaces the 14.5% annual rate of the late-payment charge (延滞金) of Article 157, paragraph (1) with that rate plus 7.3%.
租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合