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昭和４１年分の課税総所得金額等（しょうわよんじゅういちねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1966 — that year's taxable aggregate income, adjusted as Article 9, paragraph (1), item 2 of the supplementary provisions of Act No. 20 of 1967, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1967.

附則第九条第一項第二号（昭和四十二年分の予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４２年分の課税総所得金額等（しょうわよんじゅうにねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1967 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 21 of 1968, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1968 and 1969.

附則第五条第一項第二号（昭和四十三年分及び昭和四十四年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４３年分の課税総所得金額等（しょうわよんじゅうさんねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1968 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 14 of 1969, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1969 and 1970.

附則第五条第一項第二号（昭和四十四年分及び昭和四十五年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４４年分の課税総所得金額等（しょうわよんじゅうよねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1969 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 36 of 1970, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1970 and 1971.

附則第五条第一項第二号（昭和四十五年分及び昭和四十六年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４５年分の課税総所得金額等（しょうわよんじゅうごねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1970 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 18 of 1971, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1971 and 1972.

附則第五条第一項第二号（昭和四十六年分及び昭和四十七年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４６年分の課税総所得金額等（しょうわよんじゅうろくねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1971 — that year's taxable aggregate income, adjusted as Article 4, paragraph (1), item 2 of the supplementary provisions of Act No. 113 of 1971, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1972.

附則第四条第一項第二号（昭和四十七年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４７年分の課税総所得金額等（しょうわよんじゅうななねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1972 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 8 of 1973, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1973 and 1974.

附則第五条第一項第二号（昭和四十八年分及び昭和四十九年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４８年分の課税総所得金額等（しょうわよんじゅうはちねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1973 — that year's taxable aggregate income, adjusted as Article 6, paragraph (1), item 2 of the supplementary provisions of Act No. 15 of 1974, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1974 and 1975.

附則第六条第一項第二号（昭和四十九年分及び昭和五十年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４９年分の課税総所得金額等（しょうわよんじゅうきゅうねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1974 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 13 of 1975, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1975.

附則第三条第一項第二号（昭和五十年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和５１年分の課税総所得金額等（しょうわごじゅういちねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1976 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 14 of 1977, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1977.

附則第三条第一項第二号（昭和五十二年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) defines it, a foreign corporation that on 31 December 2018 had a permanent establishment under the old definition (旧恒久的施設) but nothing counting as one under the new; the table in that paragraph uses it in place of a foreign corporation with a permanent establishment in Article 10-3, paragraph (3) and elsewhere.

所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人

高額電子移転可能型前払式支払手段（こうがくでんしいてんかのうがたまえばらいしきしはらいしゅだん）

Prepaid payment instruments for third-party business (第三者型前払式支払手段) whose unused balance (未使用残高) is recorded in a prepaid payment instruments record account (前払式支払手段記録口座) and can be transferred through an electronic data processing system, limited to those meeting requirements a Cabinet Office Order (内閣府令) sets, such as a high value that can be transferred at a time or within a set period, together with instruments a Cabinet Office Order treats as equivalent, as Article 3, paragraph (8) defines them.

第一条の規定による改正後の資金決済に関する法律（以下「新資金決済法」という。）第三条第八項に規定する高額電子移転可能型前払式支払手段

国内の会社（こくないのかいしゃ）

In Article 104, paragraph (7) of the supplementary provisions (附則) of Act No. 107 of 1998, a domestic company as referred to in Article 16-3, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する国内の会社

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 13-3, 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

指針（ししん）

In Article 2 of the supplementary provisions (附則) to Act No. 63 of 2025, the guidelines provided for in Article 27-3, paragraph (2) of this Act as amended by Article 1 of that Act, on employers' measures to help workers receiving medical treatment balance it with work, which the Minister of Health, Labour and Welfare may set and publish before that provision comes into effect on 1 April 2026.

同項に規定する指針

取得（しゅとく）

An acquisition (取得) of a replacement asset (買換資産) as Article 4, paragraph 1, item 1 of the supplementary provisions (附則) defines it, after Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an acquisition including construction, but not one by gift or another kind a Cabinet Order (政令) sets.

同号に規定する取得

更正（こうせい）

In Article 2, paragraphs 2 and 3 of the supplementary provisions (附則) of Act No. 9 of 2009, a reassessment relating to fictitious accounting (仮装経理): a reassessment by the prefectural governor under Article 53, paragraph 30 or 31 of the Local Tax Act as it stood before Article 1 of that Act amended it.

第一条の規定による改正前の地方税法（以下「旧法」という。）第五十三条第三十項又は第三十一項の道府県知事の更正

旧法（きゅうほう）

In the supplementary provisions (附則) of this Act as enacted in 1948, the previous juvenile law, 少年法 (Act No. 42 of 1922), in force before this Act.

従前の少年法（大正十一年法律第四十二号）

証紙（しょうし）

In item 4 of Appended Table 2 (別表第二) and in Appended Table 2-2, a certificate stamp by which a local government collects usage fees or charges under Article 231-2, paragraph (1) of the Local Autonomy Act, or local taxes by certificate-stamp collection (証紙徴収) under Article 1, paragraph (1), item (xiii) of the Local Tax Act — payment of a local tax with stamps the local government issues, without a tax notice.

地方自治法第二百三十一条の二第一項に規定する使用料又は手数料の徴収に係る証紙及び地方税法第一条第一項第十三号（同条第二項において準用する場合を含む。）に規定する証紙徴収に係る証紙

免許（めんきょ）

A driving license (運転免許) granted by a prefectural public safety commission (都道府県公安委員会).

道路交通法第八十四条第一項に規定する免許