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旧区分（きゅうくぶん）

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 it stood before that Order amended it, based on Appended Tables 1, 2 and 5 to 8 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets (Ministry of Finance Order No. 15 of 1965) as it stood before Ministry of Finance Order No. 32 of 2008 amended it; for an individual with two or more business offices or ships who has selected a depreciation method for each, that classification for each office or ship.

減価償却資産の耐用年数等に関する省令の一部を改正する省令（平成二十年財務省令第三十二号。次号において「耐用年数改正省令」という。）による改正前の減価償却資産の耐用年数等に関する省令（昭和四十年…

卸売業（おろしうりぎょう）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, wholesale business as referred to in Article 38, paragraph (2) of those provisions, whose purchases a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a set ratio from 1 October 2019.

前条第二項に規定する卸売業

小売業（こうりぎょう）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, retail business as referred to in Article 38, paragraph (2) of those provisions, whose purchases a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a set ratio from 1 October 2019.

同条第二項に規定する小売業

従量割（じゅうりょうわり）

The quantity-based portion (従量割) of tobacco consumption tax as defined in Article 2, paragraph (1), item (iv) of the tobacco consumption tax law (Act No. 72 of 1984), in the transitional rule of the supplementary provisions (附則) of Act No. 13 of 1986 for manufactured tobacco removed from the factory before 1 May 1986.

同法第二条第一項第四号に規定する従量割

非居住者（ひきょじゅうしゃ）

A nonresident as defined in Article 2, paragraph 1, item 5 of the Income Tax Act: an individual who is not a resident (居住者), that is, who neither has a domicile (住所) in Japan nor has had a residence (居所) there continuously for one year or more up to now.

所得税法第二条第一項第五号に規定する非居住者

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets a Cabinet Order (政令) specifies, as Article 2, paragraph (1), item (xv) of the Consumption Tax Act defines them.

消費税法第二条第一項第十五号に規定する棚卸資産

組合契約（くみあいけいやく）

In Article 40 of the supplementary provisions (附則) of Act No. 21 of 2005, a partnership contract as defined in Article 67-12, paragraph (3), item (i) of this Act as amended by that Act, other than one for leasing aircraft used in a business licensed under Article 100, paragraph (1) of the Civil Aeronautics Act concluded before 1 April 2007, used to decide which contracts of a corporation the new Article 67-12 applies to.

同条第三項第一号に規定する組合契約（平成十九年四月一日前に締結される航空法（昭和二十七年法律第二百三十一号）第百条第一項の許可に係る事業の用に供する航空機の賃貸に係るものを除く。）

都道府県等（とどうふけんとう）

A prefecture, municipality or special ward (特別区).

同条第一項第一号に規定する都道府県等

合併法人等（がっぺいほうじんとう）

The corporation on the receiving side of a merger, company split, contribution in kind or other reorganization — the acquiring corporation (合併法人), the succeeding corporation in a company split (分割承継法人), the corporation receiving a contribution or distribution in kind (被現物出資法人, 被現物分配法人) or, in the supplementary provisions (附則) of Act No. 24 of 1998, the corporation receiving a post-formation acquisition of assets (被事後設立法人) — as the provision using the term lists them; in Article 85, paragraph (1) it also covers a domestic corporation to which a retirement pension business is transferred by sale.

合併法人、分割承継法人、平成十八年新法第二条第十二号の五に規定する被現物出資法人又は同条第十二号の六の二に規定する被事後設立法人

中間申告書（ちゅうかんしんこくしょ）

In Article 9 of the supplementary provisions (附則) of Act No. 24 of 1998, an interim return as defined in Article 2, item (xxx) of this Act that states the matters listed in Article 72, paragraph (1) of this Act as that Act amended it.

同条第三十号に規定する中間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

組織再編成（そしきさいへんせい）

In Article 8 of the supplementary provisions (附則) of Act No. 79 of 2002, a merger, company split or contribution in kind (現物出資), limited to one carried out on or after the date that Act came into effect (施行日).

合併、分割又は現物出資をいい、施行日以後に行ったものに限る

控除限度額（こうじょげんどがく）

In Article 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the limitation on a creditable amount as Article 69, paragraph (1) of the Corporation Tax Act as amended by that Act defines it.

同条第一項に規定する控除限度額

住宅借入金等（じゅうたくかりいれきんとう）

A loan from a financial institution defined in Article 8, paragraph 1 of the Act on Special Measures Concerning Taxation or from the Japan Housing Finance Agency (独立行政法人住宅金融支援機構), to be repaid in instalments over ten years or more, taken to build or buy a home or acquire its site, or another borrowing or debt for that purpose (other than interest) of a kind a Cabinet Order (政令) sets, as Articles 41-5 and 41-5-2 of that Act define it.

租税特別措置法第四十一条の五第七項第四号に規定する住宅借入金等

事業所用家屋（じぎょうしょようかおく）

A building used for business premises (事業所用家屋) as Article 701-31, paragraph 1, item 7 of the Local Tax Act defined it in the wording the supplementary provisions (附則) using the term cite — as the amending Act they belong to left it or, in those of Act No. 19 of 1999, as it stood before that Act; the business office tax on new building and extension (新増設に係る事業所税) is charged on building or extending one.

新法第七百一条の三十一第一項第七号に規定する事業所用家屋

分社型分割等（ぶんしゃがたぶんかつとう）

In Article 8, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 79 of 2002, a company split by spin-off (分社型分割), a contribution in kind (現物出資) or a post-formation acquisition of assets (事後設立) as defined in Article 2, item (xii)-6 of this Act as that Act amended it.

分社型分割、現物出資又は事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。）

連結欠損金額（れんけつけっそんきんがく）

In Article 105 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated deficit as defined in Article 2(2)(xxii)-3 of this Act as it stood before that Act amended it, which adopted Article 2(xix)-2 of the Corporation Tax Act: the amount by which the deductible expenses exceed the gross profits in computing the consolidated income for a consolidated business year.

旧租税特別措置法第二条第二項第二十二号の三に規定する連結欠損金額

の発泡性酒類（のはっぽうせいしゅるい）

Other sparkling liquors (その他の発泡性酒類) as defined in Article 36, paragraph 2, item 3 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), as used in transitional provisions on liquor tax (酒税) rates in the supplementary provisions of Act No. 7 of 2018 and Act No. 3 of 2023.

所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第三号に規定するその他の発泡性酒類

特定適用事業所（とくていてきようじぎょうしょ）

In Article 17 of the supplementary provisions (附則) of Act No. 62 of 2012, each applicable place of business (適用事業所) of an employer whose applicable places of business together regularly employ more than 50 specified workers (特定労働者) — people under 70 who fall under none of the items of Article 12 of the Employees' Pension Insurance Act and are not specified under-three-quarters part-time workers (特定四分の三未満短時間労働者).

…、当該一又は二以上の適用事業所に使用される特定労働者（七十歳未満の者のうち、厚生年金保険法第十二条各号のいずれにも該当しないものであって、特定四分の三未満短時間労働者以外のものをいう。附則第四十六条第十…

純損失等の金額（じゅんそんしつとうのきんがく）

The losses and allowances a tax return may carry forward or back: an individual's net loss or casualty loss under the income tax rules, a corporation's loss (欠損金額) under the corporation tax rules, and, for gift tax, what is left of the 25 million yen special deduction for gifts taxed together with inheritance, as listed in Article 2, item (vi)(c).

国税通則法第二条第六号ハに規定する純損失等の金額

連結確定申告書（れんけつかくていしんこくしょ）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated tax return as defined in Article 2(xxxii) of the Corporation Tax Act as it stood before that Act amended it: the return filed under Article 81-22(1) of that Act for consolidated tax payment (連結納税), including a late return.

旧法人税法第二条第三十二号に規定する連結確定申告書