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平成四年改正法（へいせいよねんかいせいほう）

Short name for the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992).

昭和六十年改正法（しょうわろくじゅうねんかいせいほう）

Short name for Act No. 34 of 1985, the 1985 Act partially amending the National Pension Act and other Acts.

昭和五十九年新法（しょうわごじゅうきゅうねんしんぽう）

In the supplementary provisions (附則) of Acts No. 13 of 1981 and No. 11 of 1983, this Act as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 6 of 1984).

平成二十五年改正法（へいせいにじゅうごねんかいせいほう）

Short name for the 2013 Act partially amending the law on the smooth return of Japanese nationals left behind in China and their support after permanent return to Japan (Act No. 106 of 2013).

新法（しんぽう）

This Act as amended by Act No. 54 of 1991.

新老健法（しんろうけんほう）

This Act as amended by Article 3 of Act No. 102 of 2002.

元年適用日（がんねんてきようび）

1 October 2019, the date from which, until 30 September 2023, Article 34 of the supplementary provisions (附則) of Act No. 15 of 2016 set a consumption tax rate of 6.24% for food and drink (飲食料品) and subscribed newspapers.

旧金融商品取引法（きゅうきんゆうしょうひんとりひきほう）

This Act as it stood before Article 1 of Act No. 65 of 2008 amended it.

令和八年新法人税法（れいわはちねんしんほうじんぜいほう）

In the supplementary provisions (附則) of Act No. 13 of 2025, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iii)(b) of those provisions), which applies to corporation tax on the international minimum tax amount (国際最低課税額), the international minimum tax residual amount (国際最低課税残余額) and the domestic minimum tax amount (国内最低課税額) for target accounting years (対象会計年度) beginning on or after 1 April 2026.

変更日（へんこうび）

In Articles 53-2 to 53-4 of the supplementary provisions (附則) of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the date on which the Minister of Health, Labour and Welfare changed the employment insurance rate (雇用保険率) under Article 53-2(1), a change made before 50 days had passed from the start of the insurance year beginning 1 April 2007.

施行日（しこうび）

The date Act No. 84 of 2006, the amending Act these supplementary provisions (附則) belong to, comes into effect.

製造たばこ（せいぞうたばこ）

Manufactured tobacco (製造たばこ) as defined in Article 74, paragraph 1, item 1 of the Local Tax Act as amended by Article 1 of Act No. 3 of 2018.

新法人税法（しんほうじんぜいほう）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as amended by Article 3 of that Act, counting only the amendments listed in Article 1, item (v)(b) of those supplementary provisions.

旧有価証券（きゅうゆうかしょうけん）

In the supplementary provisions (附則) of Act No. 65 of 2006, the securities listed in Article 2, paragraph (1) of this Act as it stood before Article 3 of that Act amended it, and the rights listed in paragraph (2) of that Article that it deemed securities.

令和六年改正前の地方税法（れいわろくねんかいせいまえのちほうぜいほう）

The Local Tax Act as it stood before Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024) amended it.

平成二十六年改正後生活保護法（へいせいにじゅうろくねんかいせいごせいかつほごほう）

This Act as amended by Article 1 of Act No. 104 of 2013.

施行日（しこうび）

The date Act No. 90 of 2014, the amending Act these supplementary provisions (附則) belong to, comes into effect.

育成就労法（いくせいしゅうろうほう）

Short name, in the supplementary provisions (附則) of Act No. 60 of 2024, for the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) as Article 2 of Act No. 60 of 2024 amends it, under its new title covering employment for skill development (育成就労) and skill development employees (育成就労外国人).

旧効力措置法（きゅうこうりょくそちほう）

This Act as it stood before Article 1 of Act No. 16 of 2012 amended it.

五号施行日（ごごうしこうび）

1 April 2022, the date the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020 come into effect.