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令和八年度の宅地等（れいわはちねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2026, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2026 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

令和六年度の宅地等（れいわろくねんどのたくちとう）

Building land, etc. (宅地等) newly subject to fixed assets tax (固定資産税) in fiscal 2024, or whose land category changes (地目の変換等) as of that year's assessment date (賦課期日), of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2024, that on the fiscal 2024 assessment date falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)).

一往復用の一般旅券（いちおうふくようのいっぱんりょけん）

Among the passports and travel documents carried over from before Act No. 23 of 1989 amended this Act (the former passports, etc., 旧旅券等), an ordinary passport (一般旅券) that is not valid for multiple journeys, that is, one issued for a single journey.

承認の取消しの場合（しょうにんのとりけしのばあい）

In Article 20, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the case where a domestic corporation's approval to pay corporation tax as a consolidated group (連結納税) under Article 4-2 of the Corporation Tax Act as it stood before that Act was treated as cancelled under Article 4-5, paragraph (2) of that wording, including where it was so cancelled under the former rules kept by Article 16, paragraph (2) of those supplementary provisions.

平成十一年旧措置法（へいせいじゅういちねんきゅうそちほう）

Short name for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as it stood before the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999) amended it, in the provisions kept in effect by that Act's supplementary provisions (附則).

旧財産形成住宅貯蓄（きゅうざいさんけいせいじゅうたくちょちく）

In Article 92 of the supplementary provisions (附則) of Act No. 102 of 2005, asset-building housing savings (財産形成住宅貯蓄) as defined in Article 4-2, paragraph (1) of this Act as it stood before that Act, deposited before that Act came into effect under a contract a worker made with the former public corporation (旧公社), that met that Article's requirements on the day before it came into effect.

旧財産形成年金貯蓄（きゅうざいさんけいせいねんきんちょちく）

In Article 92 of the supplementary provisions (附則) of Act No. 102 of 2005, asset-building pension savings (財産形成年金貯蓄) as defined in Article 4-3, paragraph (1) of this Act as it stood before that Act, deposited before that Act came into effect under a contract a worker made with the former public corporation (旧公社), that met that Article's requirements on the day before it came into effect.

四年等均等取崩金額（よねんとうきんとうとりくずしきんがく）

For an individual who on 1 January 2013 still held a reserve for special repairs (特別修繕準備金) under Article 20-4 of this Act as it stood before the Act No. 114 of 2011 amended it, one quarter of that reserve — one tenth for a small or medium-sized business (中小事業者) — which is added to gross revenue in working out real property income or business income for each year from 2013 to 2016 (to 2022 for a small or medium-sized business).

みなし登録仲介業者（みなしとうろくちゅうかいぎょうしゃ）

In the supplementary provisions (附則) of Act No. 65 of 2006, a person that was registered under Article 66-2 of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and that Article 70 of those supplementary provisions therefore treats as registered under Article 66 of this Act as Act No. 65 of 2006 amended it.

第三号新雇用保険法（だいさんごうしんこようほけんほう）

This Act as amended by Article 2 of Act No. 26 of 2024, counting only the amendments listed in Article 1, item (iii) of that Act's supplementary provisions (附則), which come into effect on 1 October 2025.

民間国際機関類似標章（みんかんこくさいきかんるいじひょうしょう）

In Article 9 of this Act's original supplementary provisions (附則), a mark similar to that of an international organization (国際機関類似標章) under Article 17, other than one identical or similar to an emblem, flag or other insignia, abbreviation or name of an intergovernmental international organization designated by the competent minister (主務大臣) under Article 4-2 of the former Act, the Unfair Competition Prevention Act of 1934 (Act No. 14 of 1934) as it stood before this Act replaced it.

旧技能実習第一号活動（きゅうぎのうじっしゅうだいいちごうかつどう）

The activities listed in item (i)(a) or (b) of the Technical Intern Training (技能実習) entry in Appended Table I(2) of this Act as it stood before Article 12 of the supplementary provisions of the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) amended it.

平成二十四年一元化法（へいせいにじゅうよねんいちげんかほう）

Short name, in the supplementary provisions (附則) of Act No. 40 of 2020, for the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the 2012 Act to unify the employees' pension systems (被用者年金制度).

旧適用法人船員組合員（きゅうてきようほうじんせんいんくみあいいん）

In Article 8, paragraph (8) of the supplementary provisions (附則) of Act No. 34 of 1985, a new mariner member as provided in Article 5, paragraph (3) of the supplementary provisions of the 1996 Amendment Act (平成八年改正法), whose time as such is treated under Article 5, paragraph (1) of those supplementary provisions as time insured under Employees' Pension Insurance (厚生年金保険).

新増設に係る事業所税（しんぞうせつにかかるじぎょうしょぜい）

In Article 17 of the supplementary provisions (附則) of Act No. 6 of 1977, the business office tax (事業所税) on the new construction or extension of buildings used for business offices (事業所用家屋), as Article 701-32, paragraph 2 of the Local Tax Act as amended by that Act defined it.

不適用基準事業年度等（ふてきようきじゅんじぎょうねんどとう）

In Article 22, paragraphs (3) and (5) of the supplementary provisions (附則) of Act No. 13 of 2025, the year or business year (事業年度) in which a business operator's former lease transfer (旧リース譲渡), still governed by Article 16 of the former Consumption Tax Act kept in effect (旧効力消費税法), came within the proviso to paragraph (2) of that Article; instalments of it falling due on or after the first day of the taxable period (課税期間) containing that year's last day are treated as transfers made in that taxable period.

第一項施行日以後取引（だいいっこうしこうびいごとりひき）

In Article 2 of the supplementary provisions (附則) of Act No. 31 of 2011, a transaction of a kind a Cabinet Order (政令) specifies (including one it treats as equivalent) that a specified business operator (特定事業者) carries out on or after the day that Act came into effect with a customer, etc. (顧客等) as defined in Article 2, paragraph (3) of the Act on Prevention of Transfer of Criminal Proceeds as amended by that Act, other than the 国等 (the State, etc.) of Article 4, paragraph (5) of the amended Act, whose identity it had verified (本人確認) at an earlier transaction under Article 4, paragraph (1) of that Act as it stood before the amendment, keeping the record of it under Article 6 as it then stood.

第二項施行日以後取引（だいにこうしこうびいごとりひき）

In Article 2 of the supplementary provisions (附則) of Act No. 31 of 2011, a transaction of a kind a Cabinet Order (政令) specifies (including one it treats as equivalent) that a specified business operator (特定事業者) carries out on or after the day that Act came into effect with a customer, etc. (顧客等) as defined in Article 2, paragraph (3) of the Act on Prevention of Transfer of Criminal Proceeds as amended by that Act that is an association or foundation without legal personality (人格のない社団又は財団), whose identity it had verified (本人確認) at an earlier transaction under Article 4, paragraph (1) of that Act as it stood before the amendment, keeping the record of it under Article 6 as it then stood.

旧犯罪収益移転防止法（きゅうはんざいしゅうえきいてんぼうしほう）

In Article 8 of the supplementary provisions (附則) of Act No. 97 of 2022, the Act on Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007) as it stood before the provisions of Article 6 of that Act that amend its Article 4 and the other provisions Article 1, item (ii) of those supplementary provisions lists amended it.

令和四年旧効力措置法（れいわよねんきゅうこうりょくそちほう）

In Article 119, paragraphs (7) and (8) of the supplementary provisions (附則) of Act No. 8 of 2020, this Act as it stood before Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) amended it, as Article 44 of the supplementary provisions of Act No. 4 of 2022 keeps it in force.