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旧恒久的施設（きゅうこうきゅうてきしせつ）

In Article 6, paragraphs 3 and 7 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018), a permanent establishment (恒久的施設) as Article 72, item 5 of the Local Tax Act defined it before that Act amended it: a foreign corporation's or non-resident individual's branch, factory or other fixed place of business in Japan that a Cabinet Order (政令) specifies, its construction site in Japan where construction work lasts more than a year, or an agent with authority to conclude contracts on its behalf that a Cabinet Order specifies, or, where a tax treaty Japan has concluded provides otherwise, what that treaty defines as one.

旧法第七十二条第五号に規定する恒久的施設

別表第二法人等（べっぴょうだいにほうじんとう）

In Article 7 of the supplementary provisions (附則) of Act No. 37 of 2021, the corporations listed in Appended Table 2 (別表第二) of this Act as amended by Article 50 of that Act; the Japan Organization of Occupational Health and Safety (独立行政法人労働者健康安全機構), where Article 58, paragraph (2) of that amended Act treats it as a business handling personal information, pseudonymized personal information or information related to personal information; and businesses handling personal information (個人情報取扱事業者) that are academic research institutions or the equivalent (学術研究機関等).

第五十条改正後個人情報保護法別表第二に掲げる法人、第五十条改正後個人情報保護法第五十八条第二項の規定により第五十条改正後個人情報保護法第十六条第二項に規定する個人情報取扱事業者、同条第五項に規定する仮…

特定地方独立行政法人等（とくていちほうどくりつぎょうせいほうじんとう）

In Article 9 of the supplementary provisions (附則) of Act No. 37 of 2021, the local incorporated administrative agencies (地方独立行政法人) listed in Article 58, paragraph (1), item (ii) of this Act as amended by Article 51 of that Act, and the organs of local governments (地方公共団体の機関) listed in paragraph (2), item (i) of that Article, which that paragraph treats as businesses handling personal information, pseudonymized personal information or information related to personal information.

第五十一条改正後個人情報保護法第五十八条第一項第二号に掲げる者又は同条第二項の規定により第五十一条改正後個人情報保護法第十六条第二項に規定する個人情報取…

外国法人（がいこくほうじん）

A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.

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

保税地域（ほぜいちいき）

A bonded area (保税地域) as defined in Article 2, paragraph 1, item 2 of the Consumption Tax Act, which points to Article 29 of the Customs Act (関税法): a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area; taxable goods taken out of one on or after the date Act No. 69 of 2012 came into effect bear local consumption tax (地方消費税) under the Local Tax Act as that Act amended it.

同項第二号に規定する保税地域

課税貨物（かぜいかもつ）

Taxable goods (課税貨物) as defined in Article 2, paragraph 1, item 11 of the Consumption Tax Act: foreign goods taken out of a bonded area (保税地域), other than letters and goods exempt from consumption tax under Article 6, paragraph 2 of that Act.

同項第十一号に規定する課税貨物

課税期間（かぜいきかん）

In the supplementary provisions (附則) of Act No. 24 of 1998, a taxable period as provided in Article 19 of the Consumption Tax Act, counted for a business that has filed a notification under Article 19, paragraph (1), items (iii) or (iv) to shorten it as if it had not filed one.

消費税法第十九条に規定する課税期間（同条第一項第三号又は第四号の規定による届出書の提出をしている事業者にあっては、当該届出書の提出がないものとした場合の同項に規定する課税期間）

酒類製造者（しゅるいせいぞうしゃ）

In the supplementary provisions (附則) of Act No. 3 of 2023, a liquor manufacturer as defined in Article 2, paragraph (4), item (ii) of this Act, which adopts Article 7, paragraph (1) of the Liquor Tax Act: a person licensed by the district director of the tax office (税務署長) to make liquor.

租税特別措置法第二条第四項第二号に規定する酒類製造者

連結事業年度（れんけつじぎょうねんど）

A consolidated 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事業年度

確定申告書等（かくていしんこくしょとう）

In Articles 11 to 17 of the supplementary provisions (附則) of Act No. 114 of 2011, a return under Article 71, paragraph (1) of the Corporation Tax Act as that Act amended it that states the matters listed in Article 72, paragraph (1), and a return under Article 74, paragraph (1) of that amended Act.

新法人税法第七十一条第一項の規定による申告書で新法人税法第七十二条第一項各号に掲げる事項を記載したもの及び新法人税法第七十四条第一項の規定による申告書

資産の譲渡等（しさんのじょうととう）

A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.

消費税法第二条第一項第八号に規定する資産の譲渡等

扶養親族等の数（ふようしんぞくとうのかず）

In the tables used to work out a year's tax prepayment calculation base (予定納税基準額) under the supplementary provisions of the Income Tax Act and of its amending Acts from 1966 to 1988, the number of claimable spouses (控除対象配偶者) and dependents (扶養親族) taken into account for the previous year's income tax — and, in the tables from Act No. 18 of 1971 on, also the relatives working full-time in the taxpayer's business (事業専従者).

昭和４０年分の所得税につき、旧法第七十七条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の数の合計

適格分社型分割等（てきかくぶんしゃがたぶんかつとう）

In Article 7(1) and (3) of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), a qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets, as defined in Article 2, items (xii)-13, (xii)-14 and (xii)-15 of the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006 (平成十八年新法).

平成十八年新法第二条第十二号の十三に規定する適格分社型分割、同条第十二号の十四に規定する適格現物出資又は同条第十二号の十五に規定する適格事後設立

連結完全支配関係（れんけつかんぜんしはいかんけい）

A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.

旧法人税法第二条第十二号の七の七に規定する連結完全支配関係

通常市街化区域農地（つうじょうしがいかくいきのうち）

Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).

附則第十九条の二第一項に規定する通常市街化区域農地

市街化区域設定年度（しがいかくいきせっていねんど）

The fiscal year whose assessment date (賦課期日) is 1 January of the year after the day on which a city plan for urbanization promotion and control areas under Article 7, paragraph 1 of the City Planning Act as it stood before Article 1 of Act No. 73 of 2000 amended it, or a city plan dividing areas under Article 7, paragraph 1 of the City Planning Act, was set for the municipality's area, or another event a Cabinet Order (政令) specifies occurred (or that day itself where it fell on 1 January).

都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）第一条の規定による改正前の都市計画法第七条第一項に規定する市街化区域及び市街化調整区域に関する都市…

仮決算の中間申告書（かりけっさんのちゅうかんしんこくしょ）

An interim return (中間申告書) stating the income or loss, and the tax on it, worked out by treating the first part of the business year as a business year of its own — under Article 72, paragraph (1) (with paragraph (5) for a group tax sharing subsidiary corporation (通算子法人)) for a domestic corporation, or Article 144-4, paragraph (1) or (2) for a foreign corporation — as Article 80, Article 144-13 and Article 29 of the supplementary provisions (附則) of Act No. 4 of 2017 use the term for refunds of tax on losses from a disaster.

第十一項に規定する仮決算の中間申告書

特別調整前確定医療費拠出金相当額（とくべつちょうせいまえかくてい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 56, 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.

旧老健法第五十六条第一項各号に掲げる額の合計額

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 Article 14, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 102 of 2002, the total, for fiscal 2002, 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.

平成十四年度における同条第一項各号に掲げる額の合計額

昭和４０年分の所得税の課税総所得金額等（しょうわよんじゅうねんぶんのしょとくぜい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 1965 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 31 of 1966, 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 1966.

附則第五条第一項第二号（昭和四十一年分の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