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特定寄附金（とくていきふきん）

A donation that a corporation holding the approval under Article 121, paragraph 1 of the Corporation Tax Act makes, from the date the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) came into effect to 31 March 2028, to a certified local government (認定地方公共団体) under Article 8, paragraph 1 of the Local Revitalization Act in connection with the town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業) in its certified local revitalization plan, other than one that brings the donor a special benefit such as sole use of a facility the donation pays for.

旧法人税法（きゅうほうじんぜいほう）

In the supplementary provisions (附則) of Act No. 9 of 2003, the Corporation Tax Act as it stood before Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) amended it.

一部施行日（いちぶしこうび）

1 October 2019, the date set in Article 1, item 3 of the supplementary provisions (附則) of Act No. 69 of 2012, from which the parts of the Local Tax Act as amended by Article 2 of that Act on the local consumption tax (地方消費税) apply.

旧恒久的施設（きゅうこうきゅうてきしせつ）

In Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a permanent establishment (恒久的施設) as Article 2, item (xii)-19 of the Corporation Tax Act as it stood before that Act defined it, which a foreign corporation had on 31 December 2018.

新職業安定法（しんしょくぎょうあんていほう）

This Act as amended by Article 1 of Act No. 82 of 2003.

旧職業安定法（きゅうしょくぎょうあんていほう）

This Act as it stood before Article 1 of Act No. 82 of 2003 amended it.

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 the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985).

地方税法等改正法（ちほうぜいほうとうかいせいほう）

Short name for the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012).

新長期信用銀行法（しんちょうきしんようぎんこうほう）

In the supplementary provisions (附則) of Act No. 106 of 2005, the Long Term Credit Bank Act as amended by Article 2 of that Act.

第六号新健康保険法（だいろくごうしんけんこうほけんほう）

This Act as amended by Article 2 of Act No. 31 of 2026.

令和六年新法人税法（れいわろくねんしんほうじんぜいほう）

In the supplementary provisions (附則) of Act No. 3 of 2023, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iv)(a) of those provisions), whose rules on corporation tax on the international minimum tax amount (国際最低課税額) apply to domestic corporations' target accounting years (対象会計年度) beginning on or after 1 April 2024.

昭和六十一年改正法（しょうわろくじゅういちねんかいせいほう）

Short name, in the supplementary provisions (附則) of Acts that amended this Act, for the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986).

旧農用地整備公団法（きゅうのうようちせいびこうだんほう）

In Article 23 of the supplementary provisions (附則) of Act No. 8 of 2008, the law on the Agricultural Land Improvement Public Corporation (農用地整備公団法, Act No. 43 of 1974) as it stood before Article 8 of the supplementary provisions of Act No. 70 of 1999 abolished it.

改正後の厚生年金保険法（かいせいごのこうせいねんきんほけんほう）

This Act as amended by Article 3 of Act No. 95 of 1994.

解散基金に係る老齢年金給付（かいさんききんにかかるろうれいねんきんきゅうふ）

The old-age pension benefit (老齢年金給付) that the surviving Pension Fund Association (存続連合会) pays to a member of a dissolved fund (解散基金加入員) under Article 161, paragraph (2) of this Act as it stood before Act No. 63 of 2013, kept in force by Article 61, paragraph (3) of that Act's supplementary provisions (附則).

施行日（しこうび）

The date Act No. 33 of 2025, the amending Act these supplementary provisions (附則) belong to, comes into effect.

施行日（しこうび）

1 April 1975, as paragraph (5) of the supplementary provisions (附則) of Act No. 15 of 1975 fixes it: Article 21-4 of the Inheritance Tax Act as amended by that Act applies to trusts made on or after that date under a support trust contract for a person with a particular disability (特別障害者扶養信託契約).

施行日（しこうび）

The date Act No. 33 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.

新医療法（しんいりょうほう）

This Act as amended by Article 1 of Act No. 141 of 2000.

算定金額（さんていきんがく）

The amount, computed as a Cabinet Order (政令) provides, that corresponds to the income from a formerly exempt business (旧非課税事業) — one listed in Article 72-4, paragraph 2, items 1 to 5 of the Local Tax Act as it stood before Article 1 of Act No. 9 of 1985 amended it — which Article 3 of that Act's supplementary provisions (附則) uses to work out how much is deducted from the income on which enterprise tax (事業税) is charged during the transition.