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地方税関係書類（ちほうぜいかんけいしょるい）

Local tax documents (地方税関係書類) as defined in Article 748, paragraph 2 of the Local Tax Act as amended by Act No. 7 of 2021.

同項に規定する地方税関係書類

障害退職の場合（しょうがいたいしょくのばあい）

In Appended Table 6, a retirement found to be directly caused by the person becoming disabled, as described in Article 30, paragraph (6), item (iii), for which the retirement income deduction is higher.

第三十条第六項第三号（退職所得）に掲げる場合に該当する場合

適格組織再編成（てきかくそしきさいへんせい）

In Article 7 of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), a qualified merger, or a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets as defined in Article 2, items (xii)-11, (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).

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…

社会保険諸法令（しゃかいほけんしょほうれい）

In Appended Table 2 (別表第二), the social insurance Acts listed in items (xxi) to (xxxi) of Appended Table 1 (別表第一), such as the Health Insurance Act, the Employees' Pension Insurance Act and the National Pension Act, the orders made under them, and the Administrative Complaint Review Act as far as it concerns appeals under those Acts and orders.

別表第一第二十一号から第三十一号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（同表第二十一号から第三十一号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。）

被事後設立法人（ひじごせつりつほうじん）

In Article 20, paragraph (19) of the supplementary provisions (附則) of Act No. 7 of 2001, a transferee corporation in a post-formation acquisition as defined in Article 2, paragraph (2), item (x) of this Act as amended by that Act, to which a corporation holding a reserve for special depreciation (特別償却準備金) transferred assets by a qualified post-formation acquisition of assets (適格事後設立) on or after 1 April 2001; the reserve for those assets passes to it.

新租税特別措置法第二条第二項第十号に規定する被事後設立法人

連結確定申告書等（れんけつかくていしんこくしょとう）

In Articles 20 to 23 of the supplementary provisions (附則) of Act No. 114 of 2011, a return under Article 81-19(1) of the Corporation Tax Act as amended by that Act that states the matters listed in Article 81-20(1) of it, and a return under Article 81-22(1) of it.

新法人税法第八十一条の十九第一項の規定による申告書で新法人税法第八十一条の二十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八十一条の二十二第一項の規定による申告書

中学校修了前の児童（ちゅうがっこうしゅうりょうまえのじどう）

In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a child who has not completed lower secondary school (中学校修了前の児童), as defined in Article 4(1)(i)(a) of the Child Allowance Act as amended by Article 2 of that Act.

新児童手当法第四条第一項第一号イに規定する中学校修了前の児童

旧非課税貯蓄申告書（きゅうひかぜいちょちくしんこくしょ）

A declaration of tax-exempt savings that relates to former deposits and savings (旧預貯金等), in the transitional rules of the 1985 amending law (Act No. 7 of 1985).

同条第三項に規定する非課税貯蓄申告書で当該旧預貯金等に係るもの

利便性等向上改修工事（りべんせいとうこうじょうかいしゅうこうじ）

Repair or remodelling (修繕又は模様替) of a building aimed at making it more convenient and safer to use for elderly persons, persons with disabilities, etc. as defined in Article 2, item 1 of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc., which, where done with a government subsidy on a specified building for special use (特別特定建築物) between 1 April 2026 and 31 March 2029, qualifies the building for the reduction of fixed assets tax (固定資産税) and city planning tax (都市計画税) in Article 15-11 of the supplementary provisions (附則).

同条第一号に規定する高齢者、障害者等の当該家屋の利用上の利便性及び安全性の向上を目的とした修繕又は模様替

仮定前年度課税標準額等（かていぜんねんどかぜいひょうじゅんがくとう）

For specified farmland in an urbanization promotion area (特定市街化区域農地) or its comparable land (類似土地), the amount that would have been its prior-year tax base (前年度課税標準額) or comparable tax base (比準課税標準額) of city planning tax (都市計画税) for each of fiscal 1997 to 1999, as defined in Article 17, items 4 and 5 of the supplementary provisions (附則) of the Local Tax Act as it stood before the 2000 amendment, had it been, on each assessment date (賦課期日) from the year its urbanization promotion area was set (市街化区域設定年度), farmland under the main clause and not the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則), or of that Article of the Local Tax Act as it stood before the 1993 amendment as kept in force by Act No. 4 of 1993; where the actual tax base was lower, that actual amount.

…（同条第三項において準用する場合を含む。）の規定又は地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第二項の規定によりなお効力を有するものとして…

概算特別調整基準超過保険者（がいさんとくべつちょうせいきじゅんちょうかほけんしゃ）

In Article 14, paragraphs (1) to (3) of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer whose fiscal 2002 estimated participant adjustment rate (概算加入者調整率) under Article 55, paragraph (2) 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 exceeds one, and whose special pre-adjustment estimated medical expense contribution equivalent (特別調整前概算医療費拠出金相当額), less the amount in (1) — 70 percent of its fiscal 2002 estimated elderly medical expenses (老人医療費見込額) under Article 55, paragraph (1), item (i) of that former law — exceeds the amount in (2): that contribution equivalent plus the estimated fiscal 2002 cost of its benefits (保険者の給付に要する費用) for medical benefits under the medical insurance Acts (医療保険各法) of kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, multiplied by the special adjustment base rate (特別調整基準率).

…者調整率が一を超える保険者のうち、特別調整前概算医療費拠出金相当額（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をいう。以下この項及び次項において同じ。）から（１）に掲げる額を控除して得た額が（…

施行日以後老人医療費見込額（しこうびいごろうじんいりょうひみこみがく）

In Article 14 of the supplementary provisions (附則) of Act No. 102 of 2002, the estimated cost, worked out as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, of the medical care and payments of dietary treatment expenses for inpatients (入院時食事療養費) and specified medical expenses (特定療養費), including payments of medical expenses, and of payments of home-visit nursing expenses for the elderly (老人訪問看護療養費), transport expenses (移送費) and high-cost medical expenses (高額医療費), that municipalities (市町村) pay in fiscal 2002 for an insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) — as defined in Article 25, paragraph (1) of the law on health services for the elderly (老人保健法) as amended by Article 3 of that Act, including those treated as 75 or over under Article 9 of those supplementary provisions — for care given on or after 1 October 2002, when that Act came into effect.

市町村が平成十四年度において支弁する一の保険者に係る新老健法第二十五条第一項に規定する七十五歳以上の加入者等（附則第九条の規定により七十五歳以上の者とみなされる者であって加入者であるものを含む。以下こ…

田園住居地域内市街化区域農地（でんえんじゅうきょちいきないしがいかくいきのうち）

Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.

市街化区域農地のうち、同法第八条第一項第一号に規定する田園住居地域内のもの

退職被保険者等概算調整対象基準額相当額（たいしょくひほけんしゃとうがいさんちょうせいたいしょうきじゅんがくそうとうがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, the provisional adjustment base amount (概算調整対象基準額) under Article 34, paragraph (1), item (iii) of the Act on Assurance of Medical Care for Elderly People, multiplied by the affiliation ratio of retired insured persons, etc. (退職被保険者等所属割合) as provided in Article 7, paragraph (1), item (ii) of the supplementary provisions of this Act as amended by that Act; it is used in working out the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012.

高齢者の医療の確保に関する法律第三十四条第一項第三号の概算調整対象基準額に退職被保険者等所属割合（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をいう。以下同じ。）を乗じて得た額

所得割（しょとくわり）

In Article 5, paragraph 3 and Article 6, paragraph 1 of the supplementary provisions (附則) of Act No. 7 of 2006, the income levy (所得割) on separate taxation imposed under Article 50-2 of the Local Tax Act as amended by Article 1 of that Act, charged on retirement allowances, etc. (退職手当等) (prefectural inhabitant tax (道府県民税)).

新法第五十条の二の規定によって課する所得割

指定介護老人福祉施設（していかいごろうじんふくししせつ）

In Article 5-2, paragraph (1) of the supplementary provisions (附則), a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設) designated by the prefectural governor, as provided in Article 48, paragraph (1), item (i) of the Long-Term Care Insurance Act.

介護保険法第四十八条第一項第一号に規定する指定介護老人福祉施設

区分（くぶん）

In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, a class of beneficiaries (受給権者) listed in the items of the Appended Table (別表) of this Act as amended by Article 7 of that Act, to whose members the same revaluation rates (再評価率) apply.

第七条の規定による改正後の厚生年金保険法別表各号に掲げる受給権者の区分

区分（くぶん）

In Articles 12 and 13 of the supplementary provisions (附則) of Act No. 104 of 2004, a group of the people entitled to pensions and other benefits under the National Pension Act (受給権者) to whom the same revision rate (改定率) applies — the revision rate as defined in Article 27 of the National Pension Act as amended by Article 1 of Act No. 104 of 2004.

同一の改定率（第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。以下この条及び次条において同じ。）が適用される受給権者ごとの区分

国税（こくぜい）

A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.

国税通則法第二条第一号に規定する国税

外国人（がいこくじん）

Anyone who does not hold Japanese nationality.

入管法第二条第一号に規定する外国人