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準備金設定資産
In these supplementary provisions (附則) of Act No. 114 of 2011, the fixed asset for which the reserve for special repairs (特別修繕準備金) referred to in paragraph (2) of the Article was set aside.
第二項の特別修繕準備金に係る同項に規定する固定資産
個別課税済金額
In Article 126, paragraphs (4) to (6) of the supplementary provisions (附則) of Act No. 8 of 2020, the individually taxed amount for a consolidated business year as defined in Article 68-92, paragraph (4), item (ii) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it (四年旧措置法).
四年旧措置法第六十八条の九十二第四項第二号に規定する個別課税済金額
Money for paying for a specified donee's (特定受贈者) building or buying of a new dwelling house (住宅用家屋), buying of an existing one, or extension or renovation of a house the donee owns, each with any land for its site — except where the work is contracted with, or the house bought from, the donee's spouse or another closely related person a Cabinet Order (政令) sets (Article 70-2, paragraph (2), item (v) and Article 70-3, paragraph (3), item (v)).
租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金
In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a facility designed to support persons with disabilities (障害者支援施設) or Nozominosono (のぞみの園) under Article 3(3)(iii), or a relief facility (救護施設), rehabilitation facility (更生施設) or women's protection facility (婦人保護施設) under Article 3(3)(iv), of the Child Allowance Act as amended by Article 2 of that Act.
新児童手当法第三条第三項第三号に規定する障害者支援施設若しくはのぞみの園又は同項第四号に規定する救護施設、更生施設若しくは婦人保護施設
A company that was a general electricity utility (一般電気事業者) or wholesale electricity utility (卸電気事業者) as defined in Article 2, paragraph 1, item 2 or 4 of the Electricity Business Act as it stood before Article 1 of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014) amended it, and that, from 24 June 2015 to 1 April 2020, splits off business as the splitting company in an absorption-type company split (吸収分割) under Article 757 of the Companies Act.
電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）第一条による改正前の電気事業法第二条第一項第二号に規定する一般電気事業者又は同項第四号に規定する卸電気事業者であつた者であつて、平成二十七年六月二十四日から令和二年四月一日までの間（以下…
法人事業税交付金
In Article 6 of the supplementary provisions (附則) of Act No. 13 of 2016, the grant out of the enterprise tax (事業税) on corporations' businesses that Article 72-76 or Article 734, paragraph 4 of the Local Tax Act, as amended by the provisions of that Act which came into effect on 1 October 2019, requires prefectures and Tokyo Metropolis (都) to pay to municipalities.
元年新法第七十二条の七十六又は第七百三十四条第四項の規定により市町村に対し交付するものとされる法人の事業税に係る交付金
係る支払対価の額
In Article 52, paragraph (1), Article 53, paragraph (1) and Article 53-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the amount paid for a taxable purchase (課税仕入れ) as Article 30, paragraph (8), item (i)(d) of the Consumption Tax Act defines it: all the money, things, rights and other economic benefits paid or payable as consideration for it, including the consumption tax and local consumption tax (地方消費税) the supplier is to bear.
同法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額
調整対象固定資産
In Article 46, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, an adjustment-target fixed asset as defined in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act: buildings, structures, machinery and equipment, ships, aircraft, vehicles and transport equipment, tools, fixtures and fittings, mining rights and other assets whose value is not small, as a Cabinet Order (政令) sets.
同法第二条第一項第十六号に規定する調整対象固定資産
In the supplementary provisions (附則) of Act No. 65 of 2006, registered financial institution business as defined in Article 33-5, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as amended by that Act.
新金融商品取引法第三十三条の五第一項第三号に規定する登録金融機関業務
In Article 10, paragraphs (1) and (3) and Article 12 of the supplementary provisions (附則) of Act No. 28 of 2019, a person registered by the Prime Minister under Article 29 of this Act (Article 2, paragraph (9)).
金融商品取引法第二条第九項に規定する金融商品取引業者
In Article 93 of the supplementary provisions (附則) of Act No. 4 of 2017, the issuance, etc. of a motor vehicle inspection certificate as defined in Article 2, paragraph (1), item (ii) of the Motor Vehicle Tonnage Tax Act.
同法第二条第一項第二号に規定する自動車検査証の交付等
In Article 3 and Article 5 of the supplementary provisions (附則) of Act No. 32 of 2015, a notifier of specially permitted services under the former Act (旧法特例業務届出者), or a person carrying on specially permitted investment management services (特例投資運用業務) under Article 48, paragraph (1) of the supplementary provisions of Act No. 65 of 2006 as it stood before Article 10 of the 2015 Act's supplementary provisions amended it, other than a financial instruments business operator, etc. under paragraph (4) of that Article.
…用業務届出者（附則第十条の規定による改正前の証券取引法等の一部を改正する法律（平成十八年法律第六十五号。以下この項において「旧平成十八年証券取引法改正法」という。）附則第四十八条第一項の規定の適用を受け…
A course teaching how to operate vehicle-type construction machinery and other vehicle-type machinery Cabinet Order (政令) specifies, other than the courses in items (xxix) to (xxxii) of Appended Table 18 (forklifts, shovel loaders, rough-terrain carriers and aerial work platforms).
車両系建設機械その他の政令で定める車両系機械の運転に係る技術を取得させるための講習（第二十九号から第三十二号までに規定する講習を除く。）
平成二十三年純損失金額
For an income levy (所得割) taxpayer who meets one of the requirements the paragraph lists and filed a blue return (青色申告書) for 2011 income tax, the net loss (純損失の金額) under Article 32, paragraph 8 that arose in 2011, which the paragraph treats separately when net losses are carried forward under Article 32 for the prefectural inhabitant tax (道府県民税).
その者の平成二十三年において生じた第三十二条第八項の純損失の金額
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 amount defined in Article 81-15(1) of the Corporation Tax Act as it stood before that Act: the part of the corporation tax on a consolidated business year's consolidated income (連結所得) that corresponds to consolidated foreign income (連結国外所得金額), calculated and attributed to each consolidated corporation (連結法人) as a Cabinet Order (政令) sets, up to which its foreign corporation tax could be credited.
旧法人税法第八十一条の十五第一項に規定する連結控除限度個別帰属額
In Article 125 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the part of the consolidated excess interest amount (連結超過利子額) attributed to each consolidated corporation, computed as a Cabinet Order (政令) specifies, as Article 68-89-3(6) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it defined it.
四年旧措置法第六十八条の八十九の三第六項に規定する連結超過利子個別帰属額
平成二十三年特定純損失金額
The 2011 specified net loss as Article 7, paragraph 4, item 6 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake defines it: the part, specified by a Cabinet Order (政令), of a person's net loss (純損失の金額) for 2011 that relates to the losses listed in the items of Article 70, paragraph 2 of the Income Tax Act.
震災特例法第七条第四項第六号に規定する平成二十三年特定純損失金額
In Article 32 of the supplementary provisions (附則) of Act No. 8 of 2020, the amount so named in Article 81-15, paragraph (1) of this Act as it stood before that Act amended it: the foreign corporation tax a consolidated corporation (連結法人) came to pay in a consolidated business year (連結事業年度), leaving out the part with a high tax burden and the other kinds that paragraph and a Cabinet Order (政令) excluded, that could be credited against the corporation tax on its consolidated income.
旧法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額
In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a child placed in a facility, etc. before completion of lower secondary school (中学校修了前の施設入所等児童), as defined in Article 4, paragraph (1), item (iv) of this Act as amended by Article 2 of that Act.
新児童手当法第四条第一項第四号に規定する中学校修了前の施設入所等児童
A person's time as a member of the private school personnel mutual aid system (私立学校教職員共済制度) under the Private School Personnel Mutual Aid Association Act before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under that Act as it stood before Act No. 63 of 2012 or under other laws, as Article 4, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2012 defines it.
平成二十四年一元化法附則第四条第十三号に規定する旧私立学校教職員共済加入者期間