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全額（ぜんがく）

An entry in the tables used to work out the 1965 and 1966 tax prepayment calculation base (予定納税基準額) — Appended Table 1 of the Income Tax Act's own supplementary provisions and Appended Table 3 of those of Act No. 31 of 1966 — meaning that the amount to deduct is the whole of the amount in item 1 of the article the table serves (Article 14, paragraph (1) and Article 5, paragraph (1) respectively), broadly the previous year's income tax less the tax withheld at source on it, so that no prepayment base is left.

附則第五条第一項第一号に掲げる金額

類似土地（るいじとち）

Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land for the fixed asset tax (固定資産税) and the city planning tax (都市計画税).

附則第十七条第七号に規定する類似土地

改正前確定給付企業年金法（かいせいまえ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 it stood before Article 2 of Act No. 63 of 2013 amended it.

第二条の規定による改正前の確定給付企業年金法

連結親法人（れんけつおやほうじん）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation as defined in Article 2(2)(x)-4 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-6-7 of the Corporation Tax Act: a domestic corporation that, together with the other domestic corporations it wholly controlled, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax for them all as their taxpayer under the consolidated tax payment system (連結納税).

旧租税特別措置法第二条第二項第十号の四に規定する連結親法人

課税資産の譲渡等（かぜいしさんのじょうととう）

In Articles 34 to 52 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) as item (viii)-2 of that paragraph defines it: a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) or a specified service (特定役務の提供), both supplied by a business outside Japan (国外事業者).

消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く

事業者（じぎょうしゃ）

A business operator as defined in Article 72-77, item 1 of the Local Tax Act, the term used for the local consumption tax (地方消費税).

地方税法第七十二条の七十七第一号に規定する事業者

事業者（じぎょうしゃ）

An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.

消費税法第二条第一項第四号に規定する事業者

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

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

年金給付等積立金（ねんきんきゅうふとうつみたてきん）

In the supplementary provisions (附則) of Act No. 63 of 2013, the reserves of a surviving employees' pension fund (存続厚生年金基金) to be used for the old-age pension benefits and other benefits (老齢年金給付等) under Article 130, paragraphs (1) to (3) of this Act as it stood before that Act, which Article 5, paragraph (1) of those supplementary provisions keeps in force.

附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百三十条第一項から第三項までに規定する給付（以下「老齢年金給付等」という。）に充てるべき積立金

年金たる給付（ねんきんたるきゅうふ）

In Article 11, paragraph (3) of the supplementary provisions (附則) of Act No. 34 of 1985 and the provisions after it, as part of the phrase "pensions under the pre-2012 mutual aid Acts" (平成二十四年改正前共済各法による年金たる給付): the pensions paid under the long-term benefit provisions of the mutual aid association laws for national public officers, local public officers and private school staff as they stood before the 2012 Pension Unification Act (平成二十四年一元化法), which that Act's supplementary provisions keep in force.

平成二十四年一元化法附則第三十七条第一項の規定によりなおその効力を有するものとされた平成二十四年改正前国共済法の長期給付に関する規定その他の法律の規定、平成二十四年一元化法附則第六十一条第一項の規定に…

連結子法人（れんけつこほうじん）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated subsidiary corporation as defined in Article 2(2)(x)-5 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7 of the Corporation Tax Act: a domestic corporation wholly controlled by a consolidated parent corporation (連結親法人) that, together with it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax with the parent as the taxpayer under the consolidated tax payment system (連結納税).

同項第十号の五に規定する連結子法人

連結完全支配関係（れんけつかんぜんしはいかんけい）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated full controlling interest as defined in Article 2(2)(x)-7 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-7 of the Corporation Tax Act: the full control relationship (完全支配関係) between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to relationships a Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.

同項第十号の七に規定する連結完全支配関係

揮発油（きはつゆ）

Gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act, including what Article 6 of that Act treats as gasoline, in the transitional rule of the supplementary provisions (附則) of Act No. 15 of 1979 for gasoline removed or withdrawn free of tax before 1 June 1979.

揮発油税法（昭和三十二年法律第五十五号）第二条第一項に規定する揮発油（同法第六条の規定により揮発油とみなされる物を含む。）

勤続年数（きんぞくねんすう）

The number of years a person worked for the employer paying their retirement allowance, counted as a Cabinet Order (政令) sets, on which the deduction from retirement income depends; Appended Table 6 counts them in the same way as Article 201, paragraph (2).

第二百一条第二項（徴収税額）に規定する勤続年数に準ずる勤続年数

各連結事業年度（かくれんけつじぎょうねんど）

Each consolidated business year as defined in Article 2, paragraph (2), item (xix) of this Act as it stood before the amendments of Act No. 8 of 2020 that took effect in 2022 (四年旧措置法, the former Act of 2022), in the transitional rules of that Act's supplementary provisions (附則).

四年旧措置法第二条第二項第十九号に規定する連結事業年度

宅地等（たくちとう）

Building land, etc. as defined in Article 17, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 9 of 2003.

新法附則第十七条第二号に規定する宅地等

課税給与所得金額（かぜいきゅうよしょとくきんがく）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, an employee's salary after the salary income deduction (給与所得控除), less the other deductions listed in Article 190, item 2 (a) to (d) of the amended Act as read under those Acts — the amount against which the table gives the year's tax on salary.

…和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる金額の合計額を控除した金額

調整所得金額（ちょうせいしょとくきんがく）

In the income tax rate table of the 1970 amending law (Act No. 36 of 1970), the adjusted income as defined in Article 90, paragraph (1), item (i) of the Income Tax Act as that law amended it: the reduced income on which tax is first worked out under the averaging rule for fluctuating and temporary income (変動所得及び臨時所得の平均課税).

新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額

連結事業年度（れんけつじぎょうねんど）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated business year as defined in Article 2(2)(xix) of this Act as it stood before that Act amended it, which adopted Article 15-2 of the Corporation Tax Act: the period from the start to the end of the business year of the consolidated parent corporation (連結親法人) of a group that paid corporation tax together under the consolidated tax payment system (連結納税).

旧租税特別措置法第二条第二項第十九号に規定する連結事業年度