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特定信託（とくていしんたく）

In the supplementary provisions (附則) of Act No. 6 of 2001, a specified trust as defined in Article 2, item (xxix)-3 of the Corporation Tax Act as that Act amended it.

新法人税法第二条第二十九号の三に規定する特定信託

基準期間（きじゅんきかん）

For an individual business operator (個人事業者), the year before last; for a corporation, the business year (事業年度) before last, or, where that business year was shorter than a year, all business years that began within the year starting on the day before the date two years before the current business year began — as Article 2, paragraph (1), item (xiv) of the Consumption Tax Act defines it.

消費税法第二条第一項第十四号に規定する基準期間

飲食料品（いんしょくりょうひん）

Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.

食品表示法（平成二十五年法律第七十号）第二条第一項に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品以外の資産が一の資産を形成し、又は構成しているものの…

付加保険料（ふかほけんりょう）

The premium of 400 yen a month under Article 87-2, paragraph (1) that a category 1 insured person (第一号被保険者) — other than one exempted from all or part of the premium, or a member of a National Pension Fund (国民年金基金) — may choose to pay on top of the ordinary premium, and on which the additional pension (付加年金) is paid.

第八十七条の二第一項の規定による保険料

住宅用家屋（じゅうたくようかおく）

A house for residential use of the kind a Cabinet Order (政令) sets.

租税特別措置法第七十条の二第二項第二号に規定する住宅用家屋

通知カード（つうちかーど）

In Article 6 of the supplementary provisions (附則) of Act No. 16 of 2019, a notification card as provided for in Article 7(1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures as it stood before Article 4 of Act No. 16 of 2019 amended it: the card by which the mayor of a municipality told a person their Individual Number (個人番号).

旧番号利用法第七条第一項に規定する通知カード

第三種被保険者（だいさんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person insured under the Employees' Pension Insurance Act (as a category 1 employees' pension insured person (第一号厚生年金被保険者)) who works regularly underground at a mine as defined in Article 4 of the Mining Act, or as a seafarer as defined in Article 1 of the Mariners Act on a ship as provided in Article 6, paragraph (1), item (iii) of the Employees' Pension Insurance Act, other than a class 4 insured person or a voluntarily continued mariner insured person.

鉱業法（昭和二十五年法律第二百八十九号）第四条に規定する事業の事業場に使用され、かつ、常時坑内作業に従事する厚生年金保険法による被保険者（…

連結等財務諸表（れんけつとうざいむしょひょう）

In Article 14 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), consolidated financial statements, etc. as defined in Article 82, item (i) of the Corporation Tax Act as amended by that Act with effect from 2024.

令和六年新法人税法第八十二条第一号に規定する連結等財務諸表

各種投資会社等（かくしゅとうしがいしゃとう）

In Article 18, paragraphs (1), (3) and (7) of the supplementary provisions (附則) of Act No. 13 of 2025, an investment entity, etc. as defined in Article 82, item (xvi) of the Corporation Tax Act as Amended for 2026 (令和八年新法人税法).

令和八年新法人税法第八十二条第十六号に規定する各種投資会社等

居住用賃貸建物（きょじゅうようちんたいたてもの）

A building, with its fixtures, that is a high-value specified asset (高額特定資産) or an adjustment-target self-constructed high-value asset (調整対象自己建設高額資産) and is not clearly not to be used for leasing housing (住宅の貸付け) under item (xiii) of Appended Table 2; under Article 30, paragraph (10), the tax on purchasing it is not deducted under paragraph (1) of that Article.

同項に規定する居住用賃貸建物

承認酒類製造者（しょうにんしゅるいせいぞうしゃ）

A liquor manufacturer (酒類製造者) approved by the district tax office director (税務署長) for the place of its manufacturing site — one site, where it has more than one — as able to carry out properly and reliably measures that help the sound development of the liquor industry for the preservation of liquor tax.

同条第四項第一号に規定する承認酒類製造者

仮想通貨交換業（かそうつうかこうかんぎょう）

In Article 8 of the supplementary provisions (附則) of Act No. 62 of 2016, virtual currency exchange services as defined in Article 2, paragraph (7) of the Payment Services Act as amended by Article 11 of that Act: carrying on as a business the buying and selling of virtual currency (仮想通貨) or its exchange for other virtual currency, acting as intermediary, broker or agent for those, or managing users' money or virtual currency in connection with them.

第十一条の規定による改正後の資金決済に関する法律（以下この条において「新資金決済法」という。）第二条第七項に規定する仮想通貨交換業

経過措置医療法人（けいかそちいりょうほうじん）

In the supplementary provisions (附則) of Act No. 84 of 2006, a medical corporation that is an association (社団), set up before that Act came into effect or applied for authorization of its establishment under Article 44, paragraph (1) before then and was authorized afterwards, whose articles of incorporation (定款) either say nothing about who receives its remaining assets or name someone other than the persons Article 44, paragraph (5) allows.

施行日前に設立された社団たる医療法人又は施行日前に医療法第四十四条第一項の規定による認可の申請をし、施行日以後に設立の認可を受けた社団たる医療法人であって、その定款に残余財産の帰属すべき者に関する規定…

宅地建物取引業者（たくちたてものとりひきぎょうしゃ）

In the supplementary provisions (附則) of Act No. 131 of 1957, a real estate broker as defined in Article 8, paragraph (1) of this Act as it stood when that Act came into effect.

宅地建物取引業法第八条第一項に規定する宅地建物取引業者

特別永住者証明書（とくべつえいじゅうしゃしょうめいしょ）

The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（第三項において「入管特例法」という。）第七条第一項に規定する特別永住者証明書

個人の市町村民税の額（こじんのしちょうそんみんぜいのがく）

For the fiscal 2024 municipal inhabitant tax (市町村民税) on public pension income of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者), the part to be collected by ordinary collection (普通徴収) before the credit: the pension-income tax before the credit less the part to be collected from pensions before the credit, which is half of the pension-income tax (rounded down to the nearest 100 yen, and at least 100 yen).

…の端数があるときはその端数金額を切り捨て、当該額が百円未満であるときは百円とする。）をいう。以下この号において同じ。）を控除した額

前期老人医療費見込額（ぜんきろうじんいりょうひみこみがく）

In Article 16 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's estimated elderly medical expenses for the earlier period: the expected cost, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, of the medical care, etc. (医療等) that municipalities (市町村) pay for in fiscal 2003 for the insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) and that is given before 1 October 2003; the insurer's estimated medical expense contribution (概算医療費拠出金) for fiscal 2003 is worked out from it.

市町村が平成十五年度において支弁する一の保険者に係る七十五歳以上の加入者等に対する平成十五年十月一日前に行われる医療等に要する費用の見込額として厚生労働省令で定めるところにより算定される額

後期老人医療費見込額（こうきろうじんいりょうひみこみがく）

In Article 16 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's estimated elderly medical expenses for the later period: the expected cost, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, of the medical care, etc. (医療等) that municipalities (市町村) pay for in fiscal 2003 for the insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) and that is given on or after 1 October 2003; the insurer's estimated medical expense contribution (概算医療費拠出金) for fiscal 2003 is worked out from it.

市町村が平成十五年度において支弁する一の保険者に係る七十五歳以上の加入者等に対する平成十五年十月一日以後に行われる医療等に要する費用の見込額として厚生労働省令で定めるところにより算定される額

退職被保険者等所属割合（たいしょくひほけんしゃとうしょぞくわりあい）

In the supplementary provisions (附則) of Act No. 28 of 2012, the ratio as provided in Article 7, paragraph (1), item (ii) of the supplementary provisions of this Act as amended by that Act, which Article 3 of those supplementary provisions applies to the adjustment base amounts (調整対象基準額), the aid for the old-old (後期高齢者支援金) and the bed conversion support payment (病床転換支援金) in working out the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012.

新国保法附則第七条第一項第二号に規定する退職被保険者等所属割合

旧適用法人共済組合員期間（きゅうてきようほうじんきょうさいくみあいいんきかん）

A person's time as a member of the Japan Tobacco Industry, Nippon Telegraph and Telephone or Japan Railway mutual aid association (旧適用法人共済組合), including time deemed membership or added to it under other laws, as Article 3, item (viii) of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) defines it.

厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三条第八号に規定する旧適用法人共済組合員期間