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In Article 27 of the supplementary provisions (附則) of Act No. 95 of 1994, the amount added to the employees' old-age pension (老齢厚生年金) of a beneficiary covered by paragraph (1) once they become entitled to the old-age basic pension (老齢基礎年金) paid early in part under paragraph (2): the amount under Article 9-2, paragraph (2), item (i) of the supplementary provisions of the Employees' Pension Insurance Act as it stood when Act No. 95 of 1994 was made, calculated on the pension's insured period (counted as 240 months where it is shorter and the beneficiary falls under any of items (iv) to (vii) of Article 12, paragraph (1) of the supplementary provisions of Act No. 34 of 1985), less an amount a Cabinet Order (政令) sets.
The date Act No. 65 of 2008, to which these supplementary provisions (附則) belong, comes into effect.
In the supplementary provisions (附則) of Act No. 102 of 2002, the ratio, worked out as a Cabinet Order (政令) provides, of the number of retired insured persons and their dependants (退職被保険者等) to the total number of a municipality's (市町村) insured persons.
第五十条施行日
In Article 7 of the supplementary provisions (附則) of Act No. 37 of 2021, the date Article 50 of that Act, which amended this Act, comes into effect.
第五十一条施行日
In Article 8, paragraph (2) and Article 9 of the supplementary provisions (附則) of Act No. 37 of 2021, the date Article 51 of that Act, which amended this Act, comes into effect.
特例退職被保険者等加入割合
In Article 27, paragraph (3) of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the ratio, worked out as a Cabinet Order (政令) provides, of the special retired insured persons (特例退職被保険者) and their dependants of a specified health insurance society (特定健康保険組合) to all its insured persons and their dependants.
新法
The Road Traffic Act (Act No. 105 of 1960) itself, as enacted, as its original supplementary provisions (附則) call it.
The date the provisions listed in Article 1, item 4 of the supplementary provisions (附則) of Act No. 7 of 2025 come into effect: a date a Cabinet Order (政令) sets within seven months of the Act's promulgation (公布).
平成二十六年旧令
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system, amended it.
第四号施行日
The date the provisions listed in Article 1, item (iv) of the supplementary provisions (附則) of Act No. 65 of 2006 come into effect, a date a Cabinet Order (政令) sets within one year of the Act's promulgation.
A depreciable asset that would have been one of the corporation's disaster substitute assets, etc. (被災代替資産等) under Article 43-3, paragraph (1) of this Act as amended by Act No. 4 of 2017 (Article 68-18, paragraph (1) for a consolidated business year) had it applied to the corporation's business year that ended within one year before that Act came into effect, other than one covered by the provisions listed in Article 53, paragraph (1) or other special rules for depreciable assets a Cabinet Order (政令) specifies.
A replacement asset as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: a home in Japan, of a kind a Cabinet Order (政令) specifies, for the taxpayer to live in, or its land or land rights, acquired within the period that Article 4, paragraph 1, item 1 of the supplementary provisions (附則) sets around the transfer of the former home.
In the supplementary provisions (附則) of Act No. 21 of 2005, a qualified farmland-owning corporation (農地所有適格法人) as defined in Article 2, paragraph (3) of the Cropland Act, of a kind a Cabinet Order (政令) sets, that a donee lets use farmland under a right of loan for use (使用貸借) set up under the preceding paragraph.
In Article 35-3-3 of the supplementary provisions (附則), the amount a Cabinet Order (政令) sets as the value, at the time the cause arises, of listed shares, etc. in a minor's account (未成年者口座内上場株式等) withdrawn (払出し) from it, at which they are treated as transferred, or, on a transfer to another account, return or closure, as acquired again.
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, short name for Cabinet Order No. 124 of 1985, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and the Order for Enforcement of the Act on Special Measures Concerning Taxation.
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.
特定居住用部分
In Articles 15-9 and 15-9-2 of the supplementary provisions (附則), the part of a house used as a dwelling, other than any part let as rental housing.
A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.
特定再生可能エネルギー発電設備
Renewable energy power generation equipment (再生可能エネルギー発電設備) as defined in Article 2, paragraph 2 of the Act on Special Measures Concerning Promotion of the Use of Electricity from Renewable Energy Sources, other than equipment that converts the renewable energy source listed in Article 2, paragraph 3, item 6 of that Act into electricity.
A house that has stood since 1 January 1982 or earlier, received a seismic retrofit (耐震改修) of a kind a Cabinet Order (政令) specifies between 1 January 2006 and 31 March 2031, and has been certified, as a Ministry of Internal Affairs and Communications Order (総務省令) provides, as meeting the earthquake resistance standards (耐震基準).