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電子決済等代行業者等（でんしけっさいとうだいこうぎょうしゃとう）

In the supplementary provisions (附則) of Act No. 49 of 2017, an electronic payment service provider (電子決済等代行業者) under this Act, a specified credit business electronic payment service provider (特定信用事業電子決済等代行業者) under the Agricultural Co-operatives Act or the Fishery Industry Cooperative Act as amended by that Act, or a provider of electronic payment services relating to 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) or the Shoko Chukin Bank (商工組合中央金庫).

電子決済等代行業者、新農業協同組合法第九十二条の五の三第一項に規定する特定信用事業電子決済等代行業者、新水産業協同組合法第百二十一条の五の三第一項に規定する特定信用事業電子決済等代行業者、信用協同組合…

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

調整後の支給停止基準額（ちょうせいごのしきゅうていしきじゅんがく）

In Article 13-7, paragraph (5), item (ii) and Article 13-8, paragraph (3) of the supplementary provisions (附則), the adjusted standard amount for a payment suspension that Article 13-6, paragraph (4) of the supplementary provisions sets for an employees' old-age pension (老齢厚生年金) paid early under Article 13-4, paragraph (3), as Article 13-6, paragraph (5) reads it for a person who was a member of an employees' pension fund (厚生年金基金) for some or all of their insured period, and including as Article 13-6, paragraph (8) applies it to a person who can receive the re-employment benefits for the elderly (高年齢再就職給付金).

前条第五項において読み替えられた同条第四項（同条第八項において準用する場合を含む。）の規定による調整後の支給停止基準額

分割等前三年内事業年度（ぶんかつとうまえさんねんないじぎょうねんど）

Each business year of a splitting corporation, etc. (分割法人等) that began within three years before the first day of the business year containing the date of a qualified company split or qualified contribution in kind (適格分割等), part of whose foreign tax credit limits and creditable foreign corporation tax pass to the receiving corporation under Article 69, paragraph (9), item (ii) — as Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020 also uses the term.

同号に規定する分割等前三年内事業年度

みなし登録外国証券会社（みなしとうろくがいこくしょうけんがいしゃ）

In Article 41, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 107 of 1998, a foreign securities company deemed registered, as Article 59, paragraph (2) of those supplementary provisions defines it.

附則第五十九条第二項に規定するみなし登録外国証券会社

改正後確定給付企業年金法（かいせいごかくていきゅうふきぎょうねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined-Benefit Corporate Pension Act as amended by Article 2 of Act No. 63 of 2013.

第二条の規定による改正後の確定給付企業年金法

特定用途前年度課税標準額（とくていようとぜんねんどかぜいひょうじゅんがく）

For the fixed asset tax (固定資産税) of fiscal 2024 to 2026, the previous fiscal year's tax base of a specified-use building land, etc. (特定用途宅地等), as Article 18-3, paragraph 2 of the supplementary provisions (附則) sets it for each year: the price on which that year's tax base was founded (multiplied by the rate of Article 349-3-2 where that article applied to it), or, for land taxed that year under Article 18 of the supplementary provisions, the tax base that article gave it (divided by the rate of Article 349-3 or Articles 15 to 15-3 of the supplementary provisions where one of them applied).

次の各号に掲げる年度の区分に応じ、当該各号に定める額

第二号施行日前認定移行計画（だいにごうしこうびまえにんていいこうけいかく）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, the transition plan (移行計画) of a medical corporation certified before the item (ii) Effective Date (第二号施行日前認定医療法人) that was certified before 1 October 2017.

第二号施行日前認定に係る移行計画（平成十八年改正法附則第十条の三第一項に規定する移行計画をいう。次条第三項において同じ。）

清算未了特定基金型納付計画（せいさんみりょうとくていききんがたのうふけいかく）

A plan by an employer whose place of business set up a specified fund not yet wound up (清算未了特定基金) for paying its share of the liability reserve equivalent (責任準備金相当額) — or of the reduced amount (減額責任準備金相当額) where that is what is collected — drawn up with the fund's consent and submitted to the Minister of Health, Labour and Welfare for approval under Article 30, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2013; the government defers payment in line with it.

附則第三十条第一項に規定する清算未了特定基金型納付計画

特定四分の三未満短時間労働者（とくていよんぶんのさんみまんたんじかんろうどうしゃ）

For the time being, under Article 17 of the supplementary provisions (附則) of Act No. 62 of 2012, a part-time worker (短時間労働者) employed at an applicable place of business (適用事業所) other than a specified applicable place of business (特定適用事業所) or one of the State or a local government, whose prescribed weekly working hours or monthly working days are less than three-quarters of those of the workers with standard employment statuses (通常の労働者) at the same place, and who falls under none of the items of Article 12 of the Employees' Pension Insurance Act (other than one to whom Article 16 of those supplementary provisions disapplies item (v) of that Article); such a worker is not insured under employees' pension insurance.

同法附則第十七条第一項に規定する特定四分の三未満短時間労働者

旧国民年金法による年金たる給付（きゅうこくみんねんきんほうによるねんきんたるきゅうふ）

In Article 73, paragraph (2) of the supplementary provisions (附則) of Act No. 101 of 2001, the pensions under the former National Pension Act (旧国民年金法) as Article 11, paragraph (2) of the supplementary provisions of Act No. 34 of 1985 describes them.

同条第二項に規定する旧国民年金法による年金たる給付

昭和５８年分の課税総所得金額等（しょうわごじゅうはちねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1983 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 5 of 1984, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1984.

附則第三条第一項第二号（昭和五十九年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和６３年分の課税総所得金額等（しょうわろくじゅうさんねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1988 — that year's taxable aggregate income, adjusted as Article 7, paragraph (1), item 2 of the supplementary provisions of Act No. 109 of 1988, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1989.

附則第七条第一項第二号に規定する課税総所得金額等

特別調整前概算医療費拠出金相当額（とくべつちょうせいまえがいさんいりょうひきょしゅつきんそうとうがく）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 109 of 1998, the special pre-adjustment estimated medical expense contribution equivalent (特別調整前概算医療費拠出金相当額) as provided in Article 8, paragraph (1), item (i) of the supplementary provisions of the Act Partially Amending the National Health Insurance Act, etc. (Act No. 53 of 1995); nine-twelfths of it for fiscal 1998, and the whole of it for fiscal 1999, is read into Paragraphs 13 to 16 of the supplementary provisions of the National Health Insurance Act as amended by Act No. 109 of 1998 in place of the costs those paragraphs name.

国民健康保険法等の一部を改正する法律（平成七年法律第五十三号）附則第八条第一項第一号に規定する特別調整前概算医療費拠出金相当額

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 6, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) defines it, a corporation without its head office or main office in Japan that, on the day before the provisions in Article 1, item 3 of those supplementary provisions came into effect, had a former permanent establishment (旧恒久的施設) but nothing counting as a permanent establishment under Article 72, item 5 of the Local Tax Act as amended; the table in that paragraph puts it in place of a foreign corporation in Article 72-2, paragraph 6 and elsewhere.

地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項及び第七十二条の十三第五項において「地方税法等改正法」という。）附則第六条第三項に規定する旧恒久的施設を有していた外国法人

旧厚生年金保険法による年金たる保険給付（きゅうこうせいねんきんほけんほうによるねんきんたるほけんきゅうふ）

In Article 73, paragraph (5) of the supplementary provisions (附則) of Act No. 101 of 2001, a pension insurance benefit under the Employees' Pension Insurance Act as it stood before Article 3 of Act No. 34 of 1985 amended it, as Article 56, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 describes it — including one paid under that former Act's provisions kept in force by Article 63, paragraph (1) of those supplementary provisions, and one the government is to pay under Article 87, paragraph (2) of them.

同条第一項に規定する旧厚生年金保険法による年金たる保険給付

被用者保険等保険者に係る補正前概算納付金総額（ひようしゃほけんとうほけんしゃにかかるほせいまえがいさんのうふきんそうがく）

In Article 14 of the supplementary provisions (附則), the amount Article 12, paragraph (7) of them defines: the prospective total of all municipalities' amounts subject to medical insurance payment (医療保険納付対象額) and the like amounts for comprehensive long-term care prevention and daily life support projects, divided by the prospective number of secondary insured persons (第二号被保険者) of all medical insurers (医療保険者) and multiplied by that of all insurers of employee insurance, etc. (被用者保険等保険者), each number as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it.

附則第十二条第七項に規定する被用者保険等保険者に係る補正前概算納付金総額

被用者保険等保険者に係る補正前確定納付金総額（ひようしゃほけんとうほけんしゃにかかるほせいまえかくていのうふきんそうがく）

In Article 15 of the supplementary provisions (附則), the amount Article 13, paragraph (7) of them defines: the total of all municipalities' amounts subject to medical insurance payment (医療保険納付対象額) and the like amounts for comprehensive long-term care prevention and daily life support projects, divided by the number of secondary insured persons (第二号被保険者) of all medical insurers (医療保険者) and multiplied by that of all insurers of employee insurance, etc. (被用者保険等保険者), each number as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it.

附則第十三条第七項に規定する被用者保険等保険者に係る補正前確定納付金総額

長期信用銀行持株会社（ちょうきしんようぎんこうもちかぶがいしゃ）

In Article 8, paragraph (1) and Article 9, paragraph (3) of the supplementary provisions (附則) of the Act Partially Amending the Banking Act, etc. (Act No. 106 of 2005), a long-term credit bank holding company as defined in Article 16-4, paragraph (1) of the Long Term Credit Bank Act as amended by Article 2 of that Act.

新長期信用銀行法第十六条の四第一項に規定する長期信用銀行持株会社

新法（しんぽう）

This Act as amended by Act No. 24 of 1967, once the amending provisions in the proviso to Article 1 of that Act's supplementary provisions (附則) have come into effect.

附則第一条ただし書に規定する改正規定の施行後のもの