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旧国家公務員共済組合員期間（きゅうこっかこうむいんきょうさいくみあいいんきかん）

A person's time as a member of a national public officers' mutual aid association (国家公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the National Public Officers Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xi) of the supplementary provisions (附則) of that Act defines it.

被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下「平成二十四年一元化法」という。）附則第四条第十一号に規定する旧国家公務員共済組合員期間

旧地方公務員共済組合員期間（きゅうちほうこうむいんきょうさいくみあいいんきかん）

A person's time as a member of a local public officers' mutual aid association (地方公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xii) of the supplementary provisions (附則) of that Act defines it.

平成二十四年一元化法附則第四条第十二号に規定する旧地方公務員共済組合員期間

旧法適格機関投資家等特例投資運用業務（きゅうほうてきかくきかんとうしかとうとくれいとうしうんようぎょうむ）

The item (ii) specially permitted services for qualified institutional investors, etc. under the former Act (旧法第二号適格機関投資家等特例業務) defined in Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, limited to those relating to rights for which solicitation for acquisition began before the date that Act came into effect, which that Article lets a person carry on until they end.

金融商品取引法の一部を改正する法律（平成二十七年法律第三十二号）附則第二条第一項に規定する旧法適格機関投資家等特例投資運用業務

信用の供与等（しんようのきょうよとう）

In Article 102, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 107 of 1998, credit and contribution (信用の供与等) as defined in Article 13, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する信用の供与等

新区分（しんくぶん）

In Article 4, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the classification of depreciable assets into the kinds set out in the items of Article 28 of the Regulation for Enforcement of the Income Tax Act as amended by that Order, based on Appended Tables 1, 2, 5 and 6 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets as amended by Ministry of Finance Order No. 32 of 2008; for an individual with two or more business offices or ships who selects a depreciation method for each, that classification for each office or ship.

…第一、別表第二、別表第五又は別表第六（有形減価償却資産の耐用年数表）の規定に基づく新規則第二十八条各号に定める種類の区分をいい、二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定し…

清酒等（せいしゅとう）

Sake, etc. (清酒等) as defined in Article 87, paragraph (1) of this Act as it stood before Act No. 3 of 2023 amended it: sake, synthetic sake, continuous-distilled shochu, single-distilled shochu, fruit wine, and happoshu (発泡酒) of the kinds that provision limited it to, as defined in the Liquor Tax Act.

旧租税特別措置法第八十七条第一項に規定する清酒等

事後設立（じごせつりつ）

In the supplementary provisions (附則) of Act No. 6 of 2001, a post-formation acquisition of assets as defined in Article 2, item (xii)-6 of this Act as that Act amended it.

新法人税法第二条第十二号の六に規定する事後設立

事後設立（じごせつりつ）

A post-formation acquisition of assets as defined in Article 2, item 12-6 of the Corporation Tax Act as then worded, as used in the supplementary provisions (附則) of Act No. 7 of 2001, which apply the amended rules to mergers, splits, contributions in kind and such acquisitions made on or after 1 April 2001 and the former rules to earlier ones.

法人税法第二条第十二号の六に規定する事後設立

事業年度（じぎょうねんど）

A business year as defined in Article 2, paragraph 2, item 18 of this Act as it stood before Act No. 40 of 2016, as used in the supplementary provisions (附則) of that Act on reserves for reprocessing of spent fuel (使用済燃料再処理準備金) set aside in business years beginning before that Act came into effect.

旧租税特別措置法第二条第二項第十八号に規定する事業年度

父母指定者（ふぼしていしゃ）

In the supplementary provisions (附則) of Act No. 24 of 2012, a parent's designee (父母指定者) as defined in Article 4(1)(ii) of the Child Allowance Act as amended by Article 1 of that Act.

第一条の規定による改正後の児童手当法第四条第一項第二号に規定する父母指定者

紙巻たばこ（かみまきたばこ）

Cigarettes as listed in Article 74, paragraph 2, item 1(a), the unit into which heated tobacco (加熱式たばこ) sold or consumed on or after 1 April 2026 is converted, by weight or by piece as the paragraph sets out, to count it for prefectural tobacco tax (道府県たばこ税).

第七十四条第二項第一号イに掲げる紙巻たばこ

生命保険料（せいめいほけんりょう）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, the life insurance premiums as defined in the amended Act's life insurance premium deduction (生命保険料控除) provision — Article 75, paragraph (1) as read under the 1966 Act, Article 76, paragraph (1) in the later ones — declared on an employee's insurance premium deduction return and taken into account in working out the tax on a year's salary.

新法第七十六条第一項（生命保険料控除）に規定する生命保険料

個人事業者（こじんじぎょうしゃ）

An individual who carries on a business, as Article 2, paragraph (1), item (iii) of the Consumption Tax Act defines it.

消費税法第二条第一項第三号に規定する個人事業者

労働諸法令（ろうどうしょほうれい）

In Appended Table 2 (別表第二), the labor Acts listed in items (i) to (xx)-20 of Appended Table 1 (別表第一), from the Labor Standards Act to the Act on Promoting the Resolution of Individual Labor-Related Disputes, the orders made under them, and the Administrative Complaint Review Act as far as it concerns appeals under those Acts and orders.

別表第一第一号から第二十号の二十までに掲げる法律及びこれらの法律に基づく命令並びに行政不服審査法（同表第一号から第二十号の二十までに掲げる法律又はこれらの法律に基づく命令に係る不服申立ての場合に限る。）

外国法人税（がいこくほうじんぜい）

Foreign country's corporate tax as referred to in Article 66-7, paragraph (1) of this Act as amended by Act No. 8 of 2020 (四年新措置法).

四年新措置法第六十六条の七第一項に規定する外国法人税

特定発行者（とくていはっこうしゃ）

In Articles 18 and 19 of the supplementary provisions (附則) of Act No. 99 of 2007, a specified issuer as defined in Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act as amended by Article 2 of that Act.

同項に規定する特定発行者

証券投資信託（しょうけんとうししんたく）

A securities investment trust (証券投資信託) as defined in Article 2, paragraph 1, item 13 of the Income Tax Act: a securities investment trust under Article 2, paragraph 4 of the law on investment trusts and investment corporations (投資信託及び投資法人に関する法律) — an investment trust directed by the settlor (委託者指図型投資信託) whose main aim is to invest in securities and that a Cabinet Order (政令) specifies — or a similar foreign investment trust.

同法第二条第一項第十三号に規定する証券投資信託

係る事業所税（かかるじぎょうしょぜい）

The business office tax on businesses (事業に係る事業所税) as defined in Article 701-32, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 1991.

新法第七百一条の三十二第一項に規定する事業に係る事業所税

国民年金手帳（こくみんねんきんてちょう）

The national pension handbook (国民年金手帳) that the Minister of Health, Labour and Welfare made out and gave to a person on learning that the person had become insured, under Article 13, paragraph (1) of the National Pension Act as it stood before Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) amended it.

年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項に規定する国民年金手帳

改正前保険業法（かいせいまえほけんぎょうほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Insurance Business Act (Act No. 105 of 1995) as it stood before Article 131 of those supplementary provisions amended it.

附則第百三十一条の規定による改正前の保険業法（平成七年法律第百五号）