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事業年度（じぎょうねんど）

A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.

消費税法第二条第一項第十三号に規定する事業年度

旧リース譲渡（きゅうりーすじょうと）

In Article 17 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025), a lease transfer (リース譲渡) as Article 63, paragraph (1) of the Corporation Tax Act as it stood before that Act defined it, made in a business year beginning on or before 31 March 2027; that old Article 63 stays in force for computing the income from it.

令和九年三月三十一日以前に開始した事業年度において行われた同条第一項に規定するリース譲渡

高速取引行為（こうそくとりひきこうい）

Buying and selling securities or conducting market derivatives transactions, entrusting either to another, or a similar act a Cabinet Order (政令) specifies, where the decision to do it is made automatically by an electronic data processing system and the information needed to carry it out is sent to a financial instruments exchange or other recipient a Cabinet Office Order (内閣府令) specifies by a method that Order sets for shortening the time sending it would normally take, other than acts a Cabinet Order exempts as posing no risk to the protection of investors.

この法律による改正後の金融商品取引法（以下「新法」という。）第二条第四十一項に規定する高速取引行為

第二種資金移動業（だいにしゅしきんいどうぎょう）

In the supplementary provisions (附則) of Act No. 50 of 2020, type II funds transfer services as defined in Article 36-2, paragraph (2) of the Payment Services Act as amended by Article 14 of that Act: funds transfer services consisting only of funds transfer transactions for transfers of no more than an amount a Cabinet Order (政令) sets as small, other than type III funds transfer services (第三種資金移動業).

新資金決済法第三十六条の二第二項に規定する第二種資金移動業

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）

A consolidated parent corporation business year as defined in Article 15-2, paragraph 1 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.

四年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

改正後厚生年金保険法（かいせいごこうせいねんきんほけんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Employees' Pension Insurance Act as amended by Article 1 of that Act.

第一条の規定による改正後の厚生年金保険法

通算後譲渡損失の金額（つうさんごじょうとそんしつのきんがく）

The part of the taxpayer's net loss (純損失の金額) for the year, as defined in Article 32, paragraph 8 or Article 313, paragraph 8, that arises from a loss on the transfer of residential property (居住用財産の譲渡損失の金額), worked out as a Cabinet Order (政令) sets and leaving out the part for land or land rights over 500 square metres.

当該道府県民税又は市町村民税の所得割の納税義務者のその年において生じた第三十二条第八項又は第三百十三条第八項に規定する純損失の金額（以下この条において「純損失の金額」という。）のうち、居住用財産の譲渡…

自動車等持出困難区域（じどうしゃとうもちだしこんなんくいき）

An area that the Minister for Internal Affairs and Communications (総務大臣) designates and publicly notifies as one where, because entry is difficult, motor vehicles and light motor vehicles with three or more wheels cannot readily be moved out; it lies within an evacuation order area (避難指示区域) that on 1 January 2012 was covered by an instruction to set a restricted area (警戒区域) under Article 63, paragraph 1 of the Basic Act on Disaster Management, as read under Article 28, paragraph 2 of the Act on Special Measures for Responding to Nuclear Disasters, which the head of the Nuclear Emergency Response Headquarters (原子力災害対策本部長) gave to mayors after the nuclear power plant accident under Article 20, paragraph 3 of that Act as it stood before Article 54 of the supplementary provisions (附則) of the Act for Establishment of the Nuclear Regulation Authority (Act No. 47 of 2012) amended it.

…成二十四年一月一日において原子力発電所の事故に関して原子力規制委員会設置法（平成二十四年法律第四十七号）附則第五十四条による改正前の原子力災害対策特別措置法第二十条第三項の規定により原子力災害対策本部長…

改正後国民年金法（かいせいごこくみんねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the National Pension Act as amended by Article 3 of that Act.

第三条の規定による改正後の国民年金法

課税貨物（かぜいかもつ）

Taxable goods: foreign goods (外国貨物) taken out of a bonded area (保税地域), other than letters (信書) as referred to in Article 3 of the Customs Act and goods that Article 6, paragraph (2) makes non-taxable (those listed in Appended Table 2-2 (別表第二の二)).

同項第十一号に規定する課税貨物

石油製品（せきゆせいひん）

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

同法第二条第二号に規定する石油製品

課税仕入れ（かぜいしいれ）

A taxable purchase (課税仕入れ) as defined in Article 2, paragraph 1, item 12 of the Consumption Tax Act: a business operator's acquiring or renting assets from another person, or receiving services from them other than services paid for with salary, etc. (給与等), in the course of its business, where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), not counting transactions listed in Article 7, paragraph 1 of that Act and supplies exempt from consumption tax under Article 8, paragraph 1 of that Act or another law or treaty.

消費税法第二条第一項第十二号に規定する課税仕入れ

旧リース譲渡（きゅうりーすじょうと）

A lease transfer as defined in Article 65, paragraph (1) of this Act as it stood before the 2025 amending law (Act No. 13 of 2025), made in 2027 or an earlier year.

令和九年以前の各年において行われた同項に規定するリース譲渡

授産作業の資産の譲渡等（じゅさんさぎょ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) made through work done as sheltered workshop activity in a business running a sheltered workshop for persons with physical disabilities (身体障害者授産施設), one for persons with intellectual disabilities (精神薄弱者授産施設) or another sheltered workshop (授産施設), as referred to in item (vii)(a) of Appended Table 1 of the Consumption Tax Act as amended by that Act (新法).

資産の譲渡等で新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するもの

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 27 and 28 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the total of the amounts listed in the items of Article 55, paragraph (1) of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it.

健康保険法等の一部を改正する法律（平成十四年法律第百二号）第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額

酒類（しゅるい）

In the supplementary provisions (附則) of Act No. 3 of 2023, liquor as defined in Article 2, paragraph (4), item (i) of this Act, which adopts Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree or more, including something that can be diluted into such a drink (other than certain alcohol of 90 degrees or more) or a powder that can be dissolved into one.

租税特別措置法第二条第四項第一号に規定する酒類

経過日（けいかび）

In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the same day as in Article 49, paragraph (2) of the supplementary provisions of Ministry of Finance Order No. 53 of 2014: the day on which six years have passed from the date that 2014 Order came into effect.

平成二十六年改正規則附則第四十九条第二項に規定する経過日

信用取引（しんようとりひき）

In Article 13 of the supplementary provisions (附則) of Act No. 15 of 2002, a margin transaction as defined in Article 37-11-3, paragraph (3), item (i) of this Act as that Act amended it.

同号に規定する信用取引

振替口座簿（ふりかえこうざぼ）

A transfer account book (振替口座簿) under the Act on Book-Entry Transfer of Corporate Bonds and Shares.

社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿

資産管理機関（しさんかんりきかん）

In Articles 56 and 59 of the supplementary provisions (附則) of Act No. 63 of 2013, the asset management institution of a corporate-type pension (企業型年金) as defined in Article 2, paragraph (7), item (i), (b) of the Defined Contribution Pension Act as amended by that Act: the other party to the contract the employer running the plan has concluded under Article 8, paragraph (1) of that Act.

改正後確定拠出年金法第二条第七項第一号ロに規定する資産管理機関