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派遣先（はけんさき）

A client (派遣先): the person that receives the services of dispatched workers (派遣労働者) through worker dispatch (労働者派遣), as defined in Article 2, item (iv).

労働者派遣法第二条第四号に規定する派遣先

送信者（そうしんしゃ）

A sender (送信者) as defined in Article 2, item (ii) of this Act as amended by Act No. 54 of 2008, used in that amending Act's supplementary provisions (附則) for people who had already asked for or agreed to specified electronic mail (特定電子メール) when it came into effect.

新法第二条第二号に規定する送信者

保険者等（ほけんしゃとう）

In Article 46 of the supplementary provisions (附則) of Act No. 62 of 2012: the Minister of Health, Labour and Welfare for health insurance run by the Japan Health Insurance Association (全国健康保険協会), and the health insurance society (健康保険組合) for health insurance a society runs.

全国健康保険協会が管掌する健康保険にあっては厚生労働大臣、健康保険組合が管掌する健康保険にあっては当該健康保険組合

管理者等（かんりしゃとう）

The manager, etc. (管理者等) of a condominium management association (管理組合), as referred to in Article 5-2, paragraph 1 of the Act on Advancement of Proper Condominium Management.

同項に規定する管理組合の管理者等

同一の事由（どういつのじゆう）

In Article 116, paragraphs (2) and (3) and Article 117, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, the same reason (同一の事由), as defined in Appended Table 1 (別表第一), item (i) of the Industrial Accident Compensation Insurance Act as it stood when Act No. 34 of 1985 was made, for which a pension under the Industrial Accident Compensation Insurance Act and a pension under the Employees' Pension Insurance Act as it stood before Act No. 34 of 1985 amended it, or a benefit equivalent to one, are both paid.

労働者災害補償保険法別表第一第一号に規定する同一の事由

損害保険料（そんがいほけんりょう）

In Article 5, paragraph 5 of the supplementary provisions (附則) of Act No. 7 of 2006, a casualty insurance premium as Article 34, paragraph 1, item 5-3 of the Local Tax Act as it stood before that Act amended it defines it, paid under a long-term casualty insurance contract (長期損害保険契約等) concluded by 31 December 2006, for the prefectural inhabitant tax (道府県民税).

同号に規定する損害保険料

電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing, as Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021 defines it.

同条第一項に規定する電磁的記録

確定申告書（かくていしんこくしょ）

A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.

新所得税法第二条第一項第三十七号に規定する確定申告書

適格合併等（てきかくがっぺいとう）

In Article 6(2) and (4) 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 qualified company split by split-off as defined in Article 2, items (xii)-8 and (xii)-12 of the Corporation Tax Act as amended by Act No. 6 of 2001 (平成十三年新法).

平成十三年新法第二条第十二号の八に規定する適格合併（以下「適格合併」という。）又は同条第十二号の十二に規定する適格分割型分割（以下「適格分割型分割」という。）

確定申告書（かくていしんこくしょ）

In Article 9, paragraphs (4) and (5) of the supplementary provisions (附則) of Act No. 24 of 1998, a final return as defined in Article 2, item (xxxi) of the Corporation Tax Act as that Act amended it.

新法人税法第二条第三十一号に規定する確定申告書

送信委託者（そうしんいたくしゃ）

An entrusting party (送信委託者) as defined in Article 3(1)(i) of this Act as amended by Act No. 54 of 2008, used in that amending Act's supplementary provisions (附則) for people who had already asked for or agreed to specified electronic mail (特定電子メール) when it came into effect.

新法第三条第一項第一号に規定する送信委託者

半期報告書（はんきほうこくしょ）

In Article 3 of the supplementary provisions (附則) of Act No. 79 of 2023, a semiannual securities report under Article 24-5, paragraph (1) of this Act as amended by the provisions of that Act that came into effect on 1 April 2024.

第三号新金融商品取引法第二十四条の五第一項に規定する半期報告書

精神薄弱者（せいしんはくじゃくしゃ）

In Article 2 of the supplementary provisions (附則) of Act No. 68 of 1992, a mentally retarded person (精神薄弱者) as defined in Article 2, item (iv) of this Act as Article 2 of Act No. 68 of 1992 amended it.

新法第二条第四号に規定する精神薄弱者

指定医療機関（していいりょうきかん）

In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a designated medical institution (指定医療機関) as defined in Article 3(3)(ii) 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二号に規定する指定医療機関

派遣元事業主（はけんもとじぎょうぬし）

A staffing provider (派遣元事業主): a person that holds the license of the Minister of Health, Labour and Welfare under Article 5, paragraph (1) to carry on worker dispatching services (労働者派遣事業).

労働者派遣法第二条第四号に規定する派遣元事業主

従前額改定率（じゅうぜんがくかいていりつ）

In Article 31, paragraph (1) and Article 32, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 104 of 2004, the previous-amount revision rate referred to in Article 21, paragraph (2) of the supplementary provisions of Act No. 18 of 2000 as amended by Article 27 of Act No. 104 of 2004 — the rate by which that Article multiplies the pension amount worked out under the former formula.

第二十七条の規定による改正後の平成十二年改正法附則第二十一条第二項の従前額改定率

郵便貯金銀行（ゆうびんちょきんぎんこう）

In Article 50, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the postal savings bank (郵便貯金銀行) as Article 94 of the Postal Service Privatization Act defines it: the stock company (株式会社) that Japan Post Holdings (日本郵政株式会社) sets up under Article 95 of that Act to carry on banking business.

郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行

軽減売上割合（けいげんうりあげわりあい）

In Article 38, paragraphs (1), (5) and (6) of the supplementary provisions (附則) of Act No. 15 of 2016, the share that reduced-rate transfers (元年軽減対象資産の譲渡等) make up, by tax-inclusive price, of all the taxable transfers, etc. of assets (課税資産の譲渡等) a business made in Japan in ten consecutive ordinary business days within the eligible period (適用対象期間), or in the whole period if it has no such ten days.

第一号に掲げる金額のうちに第二号に掲げる金額の占める割合

非居住外国人（ひきょじゅうがいこくじん）

In Article 31, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), a person without Japanese nationality who has had no domicile in Japan at any time from that Act's effective date (施行日) until the inheritance, bequest (遺贈) or gift; for property acquired from such a person up to 31 March 2022 by someone who also has no domicile in Japan and no Japanese nationality, Article 1-3, paragraph (1), item (ii), (b) and Article 1-4, paragraph (1), item (ii), (b) as amended by that Act are read to list that person beside the non-resident decedent (非居住被相続人) and non-resident donor (非居住贈与者).

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）附則第三十一条第二項に規定する非居住外国人

当該適用年度（とうがいてきようねんど）

The applicable year (適用年度) as referred to in Article 42-4, paragraph (19), item (iii) of this Act as amended by Article 16 of Act No. 8 of 2020, in the transitional rule counting a former consolidated business year's experimental research expenses (試験研究費の額) toward the credit.

四年新措置法第四十二条の四第十九項第三号に規定する適用年度