| Among the laws enacted before the World War II, several laws included the term Nai-gaichi (the inland and overseas territories) in its title such as Nai-gaichi income and corporate taxes interference law (Act No.55 of 1940), but the term Gaichi was not used by itself and the scope of the term was not defined. |
第二次世界大戦前の法令で所得税法人税内外地関渉法（昭和15年法律55号）など表題に内外地という表現を含む法令があったが、外地の語は単独で用いられず、その範囲は定義されなかった。 |