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課税資産の譲渡等（かぜいしさんのじょうととう）

A taxable transfer of assets, etc. as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act; the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Article 1 of Act No. 69 of 2012 apply to those a business makes on or after the day that Act comes into effect, and those made earlier stay under the former rules.

消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等

協同組織金融機関（きょうどうそしききんゆうきかん）

A cooperative financial institution as defined in Article 2, paragraph (1) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution: the Norinchukin Bank (農林中央金庫), credit cooperatives (信用協同組合), shinkin banks (信用金庫) and labour banks (労働金庫), and agricultural, fishery and fishery processing cooperatives that carry on credit business, together with their federations.

協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第二条第一項に規定する協同組織金融機関

連結欠損金個別帰属額（れんけつけっそんきんこべつきぞくがく）

In Articles 20 and 21 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the amount defined in Article 81-9(6) of the Corporation Tax Act as it stood before that Act: the part of a consolidated deficit (連結欠損金額) that a Cabinet Order (政令) attributes to each consolidated corporation (連結法人).

旧法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額

特定移行一般社団法人等（とくていいこういっぱんしゃだんほうじんとう）

A general incorporated association or foundation (一般社団法人又は一般財団法人) that continues under Article 40, paragraph 1 of Act No. 50 of 2006 (整備法, the Act adjusting related laws for the new system of general and public interest incorporated associations and foundations), has registered under Article 106, paragraph 1 of that Act as read under its Article 121, paragraph 1, is a non-profit corporation (非営利型法人) under the Corporation Tax Act and meets the other requirements a Cabinet Order (政令) sets; real property it acquires for direct use in a kindergarten, library or museum it has run since before 1 December 2008 is free of real property acquisition tax (不動産取得税).

整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百二十一条第一項において読み替えて準用する整備法第百六条第一項の登記をしたもののうち、非営利型法人に該当することその…

特定居住用財産の譲渡損失の金額（とくてい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 a prefectural or municipal inhabitant tax income levy (所得割) taxpayer who, from 1 January 2004 to 31 December 2027, makes a specified transfer (特定譲渡) of transferred assets (譲渡資産) as defined in Article 41-5-2, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation while still owing a housing loan on them the day before the contract, the part of the loss on that transfer that cannot be set off against the long-term or short-term capital gains of Articles 34 and 35 of the supplementary provisions (附則) for the following fiscal year's tax, computed as a Cabinet Order (政令) provides and capped at the housing loan balance less the sale price; years in which certain other reliefs on transfers of assets were used are excluded.

…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の二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（当該納税義務者が当該特定譲渡…

前年度分の固定資産税の課税標準額（ぜんねんどぶんのこていしさんぜいのかぜいひょうじゅんがく）

The amount Article 18, paragraph 6 of the supplementary provisions (附則) assigns to each class of building land, etc. (宅地等) for paragraphs 1 and 4 of that Article: for land existing on the fiscal 2023 assessment date (賦課期日), its prior-year tax base (前年度課税標準額); for land newly taxed, or whose land category changed, in fiscal 2024, 2025 or 2026, its comparative tax base (比準課税標準額) for that first year and its prior-year tax base for the years after.

次の各号に掲げる宅地等の区分に応じ、当該各号に定める額

施行の日（しこうのひ）

In the supplementary provisions (附則) of Act No. 80 of 1963, 1 October 1963, the date the main text of Article 1 of those supplementary provisions sets for that Act to come into effect.

前条本文に規定する施行の日

住所（じゅうしょ）

In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 from Article 7, paragraph (2) on, a person's address as Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act uses the word: for someone with no address in Japan, the place Article 81 of that Regulation sets instead.

所得税法施行規則第八十一条の七第三項第一号（利子等の受領者の申請により作成する帳簿の記載事項）に規定する住所

経過措置対象資産（けいかそちたいしょうしさん）

In Article 7 of the supplementary provisions (附則) of Act No. 24 of 1998, an asset for which a special repair reserve account (特別修繕引当金勘定) was set up at the end of the business year immediately before the first business year beginning on or after the day that Act came into effect (a specified asset, 特定資産), and an asset received in a qualified organizational restructuring (適格組織再編成) — a qualified merger, or a qualified company split, contribution in kind or post-formation acquisition as defined in the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006 (平成十八年新法) — that was a specified asset of the transferring corporation immediately before it.

…資産」という。）及び適格組織再編成（適格合併、所得税法等の一部を改正する等の法律（平成十八年法律第十号）第二条の規定による改正後の法人税法（以下この項及び第五項において「平成十八年新法」という。）第二条…

概算介護給付費納付金（がいさんかいごきゅうふひのうふきん）

In the supplementary provisions (附則) of Act No. 25 of 2005, the estimated long-term care benefit payment (概算介護給付費納付金) as provided in Article 152 of the Long-Term Care Insurance Act as it stood before Article 3 of the Act Partially Amending the Long-Term Care Insurance Act, etc. (Act No. 77 of 2005) amended it, used in working out the national contribution and adjustment grants to municipalities for fiscal 2005 and 2006.

介護保険法等の一部を改正する法律（平成十七年法律第七十七号）第三条の規定による改正前の介護保険法（以下この号において「旧介護保険法」という。）第百五十二条に規定する概算介護給付費納付金

消費者（しょうひしゃ）

In Article 3 of the supplementary provisions (附則), a consumer as defined in Article 2, paragraph (1) of the Consumer Contract Act (Act No. 61 of 2000): any individual, except one who becomes a party to a contract as a business or for the purposes of a business.

消費者契約法（平成十二年法律第六十一号）第二条第一項に規定する消費者

下限割合（かげんわりあい）

In Articles 14 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, the rate a Cabinet Order (政令) sets under Article 55, paragraph (2) of this Act as Article 3 of that Act amended it (新老健法); where an insurer's share of participants aged 75 or over, etc. (七十五歳以上の加入者等) among its participants (加入者) for a period is below it, its participant adjustment rate for that period is worked out with this rate instead.

新老健法第五十五条第二項の政令で定める割合

損害保険料（そんがいほけんりょう）

A casualty insurance premium (損害保険料) as referred to in Article 77, paragraph (1) (deduction for casualty insurance premiums) of the Income Tax Act as amended by Act No. 15 of 1974 (新法), in the tables appended to that Act's supplementary provisions.

新法第七十七条第一項（損害保険料控除）に規定する損害保険料

加熱式たばこ（かねつしきたばこ）

Heated tobacco (加熱式たばこ) as listed in Article 74, paragraph 2, item 1(e), including the products Article 74-3-2 deems manufactured tobacco (製造たばこ), whose number of sticks for prefectural tobacco tax (道府県たばこ税) on sales from 1 April 2026 this paragraph converts into a number of cigarettes.

第七十四条第二項第一号ホに掲げる加熱式たばこをいい、第七十四条の三の二の規定により製造たばことみなされるものを含む

新金融商品取引業（しんきんゆうしょうひんとりひきぎょう）

In Articles 10 and 11 of the supplementary provisions (附則) of Act No. 28 of 2019, financial instruments business (金融商品取引業) as defined in Article 2, paragraph (8) of this Act as amended by that Act that was not financial instruments business under Article 2, paragraph (8) as it stood before Article 2 of that Act amended it.

新金融商品取引法第二条第八項に規定する金融商品取引業をいい、第二条の規定による改正前の金融商品取引法第二条第八項に規定する金融商品取引業に該当するものを除く

適格請求書発行事業者（てきかくせいきゅうしょはっこうじぎょうしゃ）

A business operator (事業者) registered under Article 57-2, paragraph (1) by the tax office director (税務署長) as one that issues qualified invoices (適格請求書).

新消費税法第二条第一項第七号の二に規定する適格請求書発行事業者

社会福祉事業等の資産の譲渡等（しゃかいふくしじぎょうとうのしさんのじょうととう）

In the supplementary provisions (附則) of Act No. 73 of 1991, a transfer, etc. of assets (資産の譲渡等) listed in items 7 to 13 of Appended Table 1 (別表第一) of the Consumption Tax Act as amended by that Act, other than one listed in items 7 and 8 of Appended Table 1 of the Consumption Tax Act as it stood before that Act amended it.

資産の譲渡等で新法別表第一第七号から第十三号までに掲げる資産の譲渡等に該当するもの（旧法別表第一第七号及び第八号に掲げる資産の譲渡等に該当するものを除く。）

障害者等（しょうがいしゃとう）

In the 2002 amending law (Act No. 65 of 2002), a person with a disability or other eligible person (障害者等) as defined in Article 9-2, paragraph (1) of the Income Tax Act (the exemption for such persons' postal savings (郵便貯金) interest), who takes the place of the elderly (老人等) in the former Article 10 on tax-free small savings while it stays in force for a transition period.

所得税法第九条の二第一項（障害者等の郵便貯金の利子所得の非課税）に規定する障害者等

連結所得（れんけつしょとく）

Consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it stood before Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) amended it: the income of a consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).

旧法人税法第二条第十八号の四に規定する連結所得

連結法人（れんけつほうじん）

In the supplementary provisions of Act No. 8 of 2020, a consolidated corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第二条第十二号の七の二に規定する連結法人