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未計上譲渡額（みけいじょうじょうとがく）

In Article 22, paragraph (5) of the supplementary provisions (附則) of Act No. 13 of 2025, the part of a former lease transfer's (旧リース譲渡) instalments falling due on or after the first day of the non-application base year, etc. (不適用基準事業年度等) or the expiry base year, etc. (満了基準事業年度等), other than any already received before that day; one 120th of it for each month of the year or business year containing the applicable taxable period, less any part already counted for that year, is treated as transfers made then.

第三号施行日（だいさんごうしこうび）

The date the provisions listed in Article 1, item (iii) of the supplementary provisions (附則) of Act No. 72 of 2021 come into effect — a date a Cabinet Order (政令) sets, within two years from the day that Act was promulgated (公布).

納税猶予期限（のうぜいゆうよきげん）

In Article 19 of the supplementary provisions (附則) of Act No. 16 of 1991, the deadline of the grace period for inheritance tax on farmland under Article 70-6, paragraph (1) of this Act as it stood before that Act (旧法), which those provisions keep in effect for an agricultural heir (農業相続人); a lender's consent to certify each year's rent up to that deadline is one of the conditions for rental housing built on the farmland.

旧震災特例法（きゅうしんさいとくれいほう）

In Article 24 of the supplementary provisions (附則) of Act No. 22 of 1997, the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as it stood before Article 2 of Act No. 22 of 1997 amended it.

特例連結法人（とくれいれんけつほうじん）

In this Article of the supplementary provisions (附則) of Act No. 10 of 2014, a consolidated parent corporation or subsidiary applying Article 68-15-5, paragraph (1) of this Act as amended by that Act in the special consolidated business year (特例連結事業年度) that either is in its first consolidated business year or, at the end of its special eligible business year (特例対象事業年度), had no consolidated full controlling interest with that parent, other than one that came under that relationship during the special consolidated business year on a date after the amendments came into effect.

第二号施行日（だいにごうしこうび）

The date the provisions listed in Article 1, item (ii) of the supplementary provisions of the amending law in question came into force.

新番号利用法（しんばんごうりようほう）

In Article 5 of the supplementary provisions (附則) of Act No. 65 of 2015, the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) as amended by Article 4 of Act No. 65 of 2015.

第六号施行日（だいろくごうしこうび）

1 April 2025, the date the provisions listed in Article 1, item (vi) of the supplementary provisions (附則) of Act No. 14 of 2020 come into effect.

第二号新医師法（だいにごうしんいしほう）

This Act as amended by Article 5 of Act No. 79 of 2018.

第二号旧医療法（だいにごうきゅういりょうほう）

In Article 8 of the supplementary provisions (附則) of Act No. 83 of 2014, the Medical Care Act as it stood before the provisions of Article 3 of that Act listed in Article 1, item (ii) of those supplementary provisions amended it on 1 October 2014.

代行部分の総額（だいこうぶぶんのそうがく）

For the employees' old-age pension (老齢厚生年金) of a person who was a member of an employees' pension fund (厚生年金基金), that pension worked out as though Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013 did not apply, less the pension as actually worked out.

年金機能強化法（ねんきんきのうきょうかほう）

In Article 145 of the supplementary provisions (附則) of Act No. 63 of 2013, short name for the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012).

四年新法人税法（よんねんしんほうじんぜいほう）

The Corporation Tax Act as amended by Article 3 of Act No. 8 of 2020, an Act partially amending the Income Tax Act and other laws.

割賦基準の方法（かっぷきじゅんのほうほう）

The instalment basis method of accounting for instalment sales, set by Cabinet Order (政令) under Article 65, paragraph (1) of this Act as it stood before the 1998 amending law (Act No. 24 of 1998).

未計上収入金額（みけいじょうしゅうにゅうきんがく）

The revenue of a sale or similar transfer of assets on deferred-payment terms (延払条件付販売等), other than a lease transfer (リース譲渡), made before Act No. 7 of 2018 came into effect, which an individual still accounts for under Article 65 of this Act as it stood before that Act and which has not been counted in business income for a year before the base year (基準年) — a year from 2018 to 2024, fixed by how the individual accounted for it — and is counted in that year's business income.

旧外国人登録法（きゅうがいこくじんとうろくほう）

The Alien Registration Act (外国人登録法) as it stood before Article 4 of the 2009 amending law (Act No. 79 of 2009) abolished it.

平成十三年新法（へいせいじゅうさんねんしんぽう）

In the supplementary provisions (附則) of Act No. 24 of 1998, the Corporation Tax Act as amended by Article 1 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001).

特定普通法人等（とくていふつうほうじんとう）

In Articles 14, 18 and 106 of the supplementary provisions (附則) of Act No. 6 of 2019, a specified ordinary corporation, etc. as defined in Article 10-3, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it (旧法人税法), that became a public interest corporation, etc. (公益法人等) on or before the day that Act came into effect.

経過措置譲渡等（けいかそちじょうととう）

In Article 16, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012, a taxable transfer, etc. of assets (課税資産の譲渡等) 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.

昭和六十年新法（しょうわろくじゅうねんしんぽう）

In Article 11 of the supplementary provisions (附則) of Act No. 11 of 1983, this Act as amended by Article 1 of Act No. 7 of 1985, the 1985 Act partially amending this Act and the Income Tax Act.