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適格組織再編成（てきかくそしきさいへんせい）

In Article 19 of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), a qualified organizational restructuring as Article 13 of those supplementary provisions describes it: a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (適格事後設立).

附則第十三条に規定する適格組織再編成

旧効力消費税法（きゅうこうりょくしょうひぜいほう）

In Articles 35 and 50 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as it stood before Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) amended it, as Article 44 of that 2018 Act's supplementary provisions keeps its Article 16 in effect for specified long-term instalment sales (特定長期割賦販売等).

三十年改正法附則第四十四条第二項に規定する旧効力消費税法

委託者保護基金（いたくしゃほごききん）

A consignor protection fund under Article 270 of the Commodity Derivatives Transaction Act as it stood before Act No. 86 of 2012 amended it, existing when that Act came into effect, as Article 4, paragraph (1) of that Act's supplementary provisions (附則) describes it.

改正法附則第四条第一項に規定する委託者保護基金

外国人登録証明書（がいこくじんとうろくしょうめいしょ）

An alien registration certificate as provided for in the Alien Registration Act before Article 4 of Act No. 79 of 2009 (入管法等改正法) abolished that Act.

入管法等改正法第四条の規定による廃止前の外国人登録法に規定する外国人登録証明書

特例対象課税期間（とくれいたいしょうかぜいきかん）

In Article 90 of the supplementary provisions (附則) of Act No. 12 of 2026, a special-rule taxable period as Article 51-2, paragraph (6) of the supplementary provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), as amended by Article 14 of Act No. 12 of 2026 (新二十八年改正法), defines it; that paragraph as amended applies to such periods ending on or after 1 October 2026.

同項に規定する特例対象課税期間

連結税額控除規定（れんけつぜいがくこうじょきてい）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the tax credit provisions for consolidated tax payment (連結納税) listed there: Article 68-11(2) or (3), 68-13(1) or (2) or 68-15-5(2) or (3) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it, and Article 68-10(2) or (3) and Article 68-15-4(2) or (3) of earlier wordings of this Act kept in effect by Act No. 7 of 2018 and Act No. 11 of 2021.

…六十八条の十五の五第二項若しくは第三項の規定、所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の…

延滞税特例基準割合（えんたいぜいとくれいきじゅんわりあい）

The special base rate for delinquent tax (延滞税特例基準割合) as provided in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); in any year it is below 7.3% a year, Article 9 of the supplementary provisions (附則) lowers the late-payment charge (延滞金) rates of Article 181, paragraph (1) by reference to it.

租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合

退職者医療関係業務（たいしょくしゃいりょうかんけいぎょうむ）

In Article 5 of the supplementary provisions (附則) of Act No. 31 of 2023, the operations of the Social Insurance Medical Fee Payment Fund (社会保険診療報酬支払基金) under Article 17 of the supplementary provisions of this Act as it stood before Article 4 of that Act amended it: collecting contributions from employee insurers, etc. (被用者保険等保険者), paying grants for medical care benefits, etc. (療養給付費等交付金) to the prefectures where retired insured persons, etc. (退職被保険者等) live, and work incidental to these; for the fiscal 2022 grants and contributions those former provisions remain in force.

同条に規定する退職者医療関係業務

延滞税特例基準割合（えんたいぜいとくれいきじゅんわりあい）

The special base rate for delinquent tax (延滞税) as provided in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); in any year it is below 7.3% a year, Article 9-2-5 of the supplementary provisions (附則) lowers the late-payment charge (延滞金) rates of Article 97, paragraph (1) by reference to it.

租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合

調整対象非住宅用地（ちょうせいたいしょうひじゅうたくようち）

Non-residential land subject to adjustment as defined in Article 23 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 19 of 1974; Article 8, paragraph 1, item 2 of the supplementary provisions of that Act deals with such land owned by an individual.

新法附則第二十三条に規定する調整対象非住宅用地

機構指定納付受託者（きこうしていのうふじゅたくしゃ）

A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).

同項に規定する機構指定納付受託者

電子決済等代行業者（でんしけっさいとうだいこうぎょうしゃ）

In the supplementary provisions (附則) of Act No. 49 of 2017, an electronic payment service provider as defined in Article 2, paragraph (18) of the Banking Act as amended by Article 1 of that Act.

新銀行法第二条第十八項に規定する電子決済等代行業者

電子決済等代行業等（でんしけっさいとうだいこうぎょうとう）

In the supplementary provisions (附則) of Act No. 49 of 2017, electronic payment services (電子決済等代行業) under this Act together with the corresponding businesses relating to agricultural and fishery cooperatives (特定信用事業電子決済等代行業, specified credit business electronic payment services), credit cooperatives (信用協同組合), Shinkin banks (信用金庫), labor banks (労働金庫), the Norinchukin Bank (農林中央金庫) and the Shoko Chukin Bank (商工組合中央金庫).

電子決済等代行業、新農業協同組合法第九十二条の五の二第二項に規定する特定信用事業電子決済等代行業、新水産業協同組合法第百二十一条の五の二第二項に規定する特定信用事業電子決済等代行業、信用協同組合電子決…

加速化プラン実施施策（かそくかぷらんじっししさく）

In Articles 47 and 48 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures the Children's Future Strategy (こども未来戦略) lists as 'specific measures to be implemented under the Acceleration Plan'.

こども未来戦略に「「加速化プラン」において実施する具体的な施策」として記載された施策

減額責任準備金相当額（げんがくせきにんじゅんびきんそうとうがく）

The larger of the amount, worked out as a Cabinet Order (政令) provides, by which the reserves of the employees' pension account (厚生年金勘定) of the Pension Special Account (年金特別会計) would grow if a surviving employees' pension fund's (存続厚生年金基金) members and former members had never been members, and that fund's reserves for its pension benefits (年金給付等積立金), as defined in Article 11, paragraph (7) of the supplementary provisions (附則) of Act No. 63 of 2013; the government may collect it, in place of the liability reserve equivalent (責任準備金相当額), from a fund certified for the reduction that dissolves with too little in reserve.

同項に規定する減額責任準備金相当額

年金給付等積立金の額（ねんきんきゅうふとうつみたてきんのがく）

In Article 10 of the supplementary provisions (附則) of Act No. 63 of 2013, as Article 12, paragraph (10) reads it for a voluntarily dissolving fund (自主解散型基金) that has applied for approval, the amount of that fund's reserves for pension benefits (年金給付等積立金) on the day it dissolves, as Article 13, paragraph (1) refers to it — the amount the government collects from the fund itself.

次条第一項に規定する年金給付等積立金の額

加速化プラン実施施策（かそくかぷらんじっししさく）

In Articles 47 and 48 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures the Children's Future Strategy (こども未来戦略) lists as 'specific measures to be implemented under the Acceleration Plan'.

こども未来戦略に「「加速化プラン」において実施する具体的な施策」として記載された施策

個人の市町村民税の額（こじんのしちょうそんみんぜいのがく）

For fiscal 2024, the individual municipal inhabitant tax (市町村民税) collected by ordinary collection (普通徴収) of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者) as it would be before that credit, that is, without Article 5-8, paragraphs 4 and 5 of the supplementary provisions (附則).

前条第四項及び第五項の規定の適用がないものとした場合に算出される普通徴収の個人の市町村民税の額

減額課税第二年度区域（げんがくかぜいだいにねんどくいき）

For a fiscal year, an area within the previous year's first-year reduced-tax area (減額課税初年度区域) that the municipal mayor designates and publishes under Article 55, paragraph 5 of the supplementary provisions (附則), weighing how far residents have left or returned, how land and houses are used, what services the municipality provides and other circumstances, as one where the fixed assets tax (固定資産税) and city planning tax (都市計画税) on land and houses are to be charged at half.

前項の規定により公示された区域

前三年内連結事業年度（ぜんさんねんないれんけつじぎょうねんど）

In Article 32, paragraph (3) of the supplementary provisions (附則) of Act No. 8 of 2020, each consolidated business year that began within three years before the first day of the consolidated business year in question, as Article 81-15, paragraph (2) of this Act provided before that Act amended it.

同条第二項に規定する前三年内連結事業年度