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石炭（せきたん）

In the supplementary provisions (附則) of Act No. 16 of 2012, coal as defined in Article 2, item (iv) of the Petroleum and Coal Tax Act.

同法第二条第四号に規定する石炭

原油（げんゆ）

Crude oil as defined in Article 2, item (i) of the Petroleum and Coal Tax Act (Act No. 25 of 1978).

石油石炭税法（昭和五十三年法律第二十五号）第二条第一号に規定する原油

ガス状炭化水素（がすじょうたんかすいそ）

Gaseous hydrocarbons as defined in Article 2, item 3 of the Petroleum and Coal Tax Act (Act No. 25 of 1978, still under its former title (石油税法) when Act No. 4 of 1988 was passed), as used in transitional provisions on petroleum tax and petroleum and coal tax rates in the supplementary provisions (附則) of Act No. 4 of 1988 and Act No. 16 of 2012.

同法第二条第三号に規定するガス状炭化水素

存続連合会（そんぞくれんごうかい）

The surviving Pension Fund Association, as Article 3, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it: the Pension Fund Association (企業年金連合会) set up under this Act as it stood before that Act that continues to exist under Article 37 of those supplementary provisions.

附則第三十七条の規定によりなお存続する企業年金連合会

事業所等（じぎょうしょとう）

An office (事務所) or place of business (事業所), as Article 701-31, paragraph 1, item 5 defines the term for business office tax (事業所税).

第七百一条の三十一第一項第五号に規定する事業所等

連結確定申告書（れんけつかくていしんこくしょ）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated tax return as defined in Article 2(xxxii) of the Corporation Tax Act as it stood before that Act amended it: the return filed under Article 81-22(1) of that Act for consolidated tax payment (連結納税), including a late return.

旧法人税法第二条第三十二号に規定する連結確定申告書

存続厚生年金基金（そんぞくこうせいねんきんききん）

A surviving employees' pension fund as Article 3, item (xi) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it for those supplementary provisions: an employees' pension fund (厚生年金基金) that continues to exist under Article 4 of them, or one set up after that Act came into effect under the former rules, as Article 6 of them allows.

次条の規定によりなお存続する厚生年金基金及び附則第六条の規定により従前の例により施行日以後に設立された厚生年金基金

連結親法人事業年度（れんけつおやほうじんじぎょうねんど）

In Articles 14 to 32 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 business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it: the business year of the consolidated parent corporation (連結親法人) of the consolidated corporation (連結法人) concerned, which, with some exceptions, set that corporation's consolidated business year (連結事業年度) under the consolidated tax payment system (連結納税).

旧法人税法第十五条の二第一項に規定する連結親法人事業年度

退職被保険者等概算医療費拠出金相当額（たいしょくひほけんしゃとうがいさんいりょうひきょしゅつきんそうとうがく）

In the supplementary provisions (附則) of Act No. 25 of 2005, the amount equivalent to the provisional medical expense contribution before burden adjustment (負担調整前概算医療費拠出金相当額) under Article 55, paragraph (3) of the elderly health law (老人保健法), multiplied by the enrolment ratio of retired insured persons, etc. (退職被保険者等加入割合) as provided in Article 70, paragraph (1), item (ii) of this Act as amended by that Act; it is used in working out the national contribution and the adjustment grants (調整交付金) for fiscal 2005.

老人保健法第五十五条第三項に規定する負担調整前概算医療費拠出金相当額に退職被保険者等加入割合（新国保法第七十条第一項第二号に規定する退職被保険者等加入割合をいう。以下同じ。）を乗じて得た額

配当所得（はいとうしょとく）

Dividend income as defined in Article 24 of the Income Tax Act from dividends of surplus, dividends of profits, distributions of surplus, distributions of money (金銭の分配) or distributions of profit from securities investment trusts (証券投資信託), limited to those from corporations with their head or main office in Japan and excluding the dividends, etc. listed in Article 9, paragraph 1 of the Act on Special Measures Concerning Taxation.

…所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別措置法第九条第一項各号に掲げる配当等に係るものを除く。）

現物分配（げんぶつぶんぱい）

In the supplementary provisions (附則) of Act No. 10 of 2014, a distribution in kind as defined in Article 2, item (xii)-6 of the Corporation Tax Act.

法人税法第二条第十二号の六に規定する現物分配

特定業務（とくていぎょうむ）

In Articles 79-30 and 79-31 as Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 86 of 2012 reads them for the authorization of paragraph (1) of that Article, the business set out in that paragraph (1) that a consignor protection fund (委託者保護基金) may carry out for the customer assets of its specified members (特定会員).

金融商品取引法等の一部を改正する法律（平成二十四年法律第八十六号。以下この条において「改正法」という。）附則第四条第一項に規定する特定業務

改正後確定拠出年金法（かいせいごかくていきょしゅつねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined Contribution Pension Act as amended by Article 102 of those supplementary provisions.

附則第百二条の規定による改正後の確定拠出年金法

改定率（かいていりつ）

The rate, set at 1 for fiscal 2004 and revised each year under Articles 27-2 to 27-5 in line with prices and wages (with an adjustment during the adjustment period (調整期間)), by which the base amounts of pensions under this Act — such as 780,900 yen for the old-age basic pension (老齢基礎年金) — are multiplied.

国民年金法等の一部を改正する法律（平成十六年法律第百四号。以下「平成十六年改正法」という。）第一条の規定による改正後の第二十七条に規定する改定率

連結親法人（れんけつおやほうじん）

A consolidated parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax as the taxpayer for itself and the other domestic corporations it wholly controls.

旧法人税法第二条第十二号の六の七に規定する連結親法人

居住用財産の譲渡損失の金額（きょじゅうようざいさんのじょうとそんしつのきんがく）

For an inhabitant tax payer who, from 1 January 1999 to 31 December 2027, made a specified transfer (特定譲渡) of a transferred asset (譲渡資産) as Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation defines them, and within the time allowed acquired a replacement home (買換資産), held a housing loan on it at the end of that year and lived in it or expects to, the part of the loss on that transfer, worked out as a Cabinet Order (政令) sets, that cannot be set off against long-term or short-term capital gains for the next fiscal year's prefectural or municipal inhabitant tax.

…一日までの期間（以下この条において「適用期間」という。）内に、租税特別措置法第四十一条の五第七項第一号に規定する譲渡資産（以下この条において「譲渡資産」という。）の同号に規定する特定譲渡（以下この条において「特定譲渡」という。）をした場合（当該納税義務者がその年の前年…

不動産（ふどうさん）

Building land (宅地) or a building as listed in Article 2, item 1 of the Real Estate Brokerage Act.

宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第一号に掲げる宅地又は建物

参加国等（さんかこくとう）

The foreign corporations (外国法人) Article 78, paragraph 1, item 3 of the supplementary provisions (附則) lists for the International Horticultural Expo 2027: official participants (公式参加者) — foreign states or international organizations that accepted the Japanese Government's official invitation to take part —, foreign corporations a Ministry of Internal Affairs and Communications Order (総務省令) sets that do an official participant's non-profit Expo work, and the Bureau International des Expositions (博覧会国際事務局).

次に掲げる外国法人（国内（この法律の施行地をいう。第六号において同じ。）に本店又は主たる事務所若しくは事業所を有しない法人をいう。以下この号、次号ロ及び第六号において同じ。）

連結法人（れんけつほうじん）

In Article 96(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated corporation as defined in Article 2(2)(x)-6 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-2 of the Corporation Tax Act: the consolidated parent corporation (連結親法人), or a consolidated subsidiary corporation (連結子法人) in a consolidated full controlling interest (連結完全支配関係) with it, 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六に規定する連結法人

四半期報告書（しはんきほうこくしょ）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, the report that listed companies, etc. (上場会社等) — companies required to file annual securities reports that a Cabinet Order (政令) specified, such as issuers of listed securities — had to file for each three-month period of a business year longer than three months, on their corporate group's financial condition and other particulars, under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it.

第三号旧金融商品取引法第二十四条の四の七第一項に規定する四半期報告書