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期限内申告書（きげんないしんこくしょ）

In Article 2 of the supplementary provisions (附則) of Act No. 81 of 2025, a return under Article 10, paragraph (1) of the Gasoline Tax Act that is filed within the time limit that paragraph sets and by the end of the month containing the day three months after the date Act No. 81 of 2025 comes into effect.

施行日から起算して三月を経過する日の属する月の末日までに提出される揮発油税法第十条第一項の規定による申告書（同項に規定する期限内に提出されるものに限る。）

当分の間税率（とうぶんのあいだぜいりつ）

The tax rate set for the time being: for gasoline tax and local gasoline tax, the rate under the special rate provisions of this Act as they stood before Article 1 of Act No. 81 of 2025 amended them; for light oil delivery tax (軽油引取税), the rate under the special rate provisions in the supplementary provisions (附則) of the Local Tax Act.

第一条の規定による改正前の租税特別措置法の規定に基づく揮発油税及び地方揮発油税の税率の特例による当分の間の税率

外国証券会社（がいこくしょうけんがいしゃ）

In Articles 40 and 43 of the supplementary provisions (附則) of Act No. 107 of 1998, a foreign securities company as defined in Article 2, item (ii) of the law on foreign securities firms (外国証券業者に関する法律) as it stood before Article 3 of that Act amended it.

第三条の規定による改正前の外国証券業者に関する法律（以下「旧外国証券業者法」という。）第二条第二号に規定する外国証券会社

所定給付日数（しょていきゅうふにっすう）

The number of days for which the basic allowance (基本手当) is paid on one recipient qualification (受給資格), set by Article 22, paragraph (1) — 90, 120 or 150 days depending on the qualified recipient's basic period for calculation (算定基礎期間) — or by the provisions that set it otherwise for certain qualified recipients.

雇用保険法第二十二条第一項に規定する所定給付日数

短時間被保険者（たんじかんひほけんしゃ）

In Article 24 of the supplementary provisions (附則) of Act No. 74 of 2025, a specified under-three-quarters part-time worker (特定四分の三未満短時間労働者) as defined in Article 46, paragraph (1) of the supplementary provisions of Act No. 62 of 2012 who is insured under health insurance in grades 1 to 9 of the standard monthly remuneration grades (標準報酬月額等級).

平成二十四年機能強化法附則第四十六条第一項に規定する特定四分の三未満短時間労働者であり、かつ、健康保険の被保険者（標準報酬月額等級のうち第一級から第九級までに該当する者に限る。）であるもの

実施機関積立金（じっしきかんつみたてきん）

In Article 27 of the supplementary provisions (附則) of Act No. 63 of 2012, implementing organization reserves as provided for in Article 79-2 of this Act as amended by that Act; the part of each implementing organization's reserves worked out under that Article is treated as having been set aside as such reserves on the day that Act came into effect.

改正後厚生年金保険法第七十九条の二に規定する実施機関積立金

一般用医薬品等（いっぱんよういやくひんとう）

Pharmaceuticals requiring guidance (要指導医薬品) as defined in Article 4, paragraph 5, item 3 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, and over-the-counter drugs (一般用医薬品) as defined in item 4 of that paragraph, whose purchase costs Article 4-5 of the supplementary provisions (附則) lets a taxpayer of the income levy (所得割) choose to deduct in place of medical expenses.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品

各連結事業年度（かくれんけつじぎょうねんど）

In transitional rules of the supplementary provisions (附則) of Act No. 7 of 2018 (Article 28) and of Act No. 13 of 2025 (Article 17), each consolidated business year as defined in Article 15-2, paragraph (1) of this Act as it stood before Article 3 of Act No. 8 of 2020 amended it: the period from the first to the last day of the business year of the consolidated parent corporation (連結親法人), with adjustments for a subsidiary that left or joined the group partway through.

所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度

みなし課税期間（みなしかぜいきかん）

In the supplementary provisions (附則) of Act No. 68 of 2012, an interim filing period (中間申告対象期間) — the one-, three- or six-month period under Article 42 of the Consumption Tax Act for which an interim return (中間申告書) is filed — at the times when Article 43, paragraph (1) of that Act treats it as one taxable period (課税期間), as it does where a business operator files that interim return on its actual figures for the period.

消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合における当該中間申告対象期間

登録国外事業者（とうろくこくがいじぎょうしゃ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, a foreign business operator (国外事業者) registered with the Commissioner of the National Tax Agency (国税庁長官) under Article 39, paragraph (1) of the supplementary provisions of Act No. 9 of 2015 — a registration open to a foreign business operator not exempt from paying consumption tax that provided, or intended to provide, electronic services (電気通信利用役務の提供) other than those for businesses; one so registered on 1 September 2023 that had not filed a notice asking to cancel the registration is treated as registered as a qualified invoice issuer (適格請求書発行事業者) on 1 October 2023.

所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者

為替取引分析業（かわせとりひきぶんせきぎょう）

In Article 4 of the supplementary provisions (附則) of Act No. 61 of 2022, funds transfer transaction analysis services as defined in Article 2, paragraph (18) of the Payment Services Act as amended by that Act: carrying on as a business, as entrusted by two or more financial institutions, etc. (金融機関等), analysis of their funds transfer transactions (為替取引) for payments listed in Article 17 of the Foreign Exchange and Foreign Trade Act, for publicly notified international terrorists (公告国際テロリスト) under Article 9 of the 2014 Act on freezing the assets of international terrorists (Act No. 124 of 2014) as it then stood, or for the judgement under Article 8, paragraph (1) of the Act on Prevention of Transfer of Criminal Proceeds, and notifying them of the results.

新資金決済法第二条第十八項に規定する為替取引分析業

製造たばこの区分（せいぞうたばこのくぶん）

The categories of manufactured tobacco (製造たばこ) set out in Article 74, paragraph 2 of the Local Tax Act as amended by Article 1 of Act No. 3 of 2018.

新法第七十四条第二項に規定する製造たばこの区分

記録命令付差押え（きろくめいれいつきさしおさえ）

In Article 2 of the supplementary provisions (附則) of Act No. 39 of 2025, a seizure with a recording order as defined in Article 99-2 of the Code of Criminal Procedure as it stood before the item (iii) amendments of that Act (第三号改正前刑事訴訟法); where an order for such a seizure was made under that Code, the Juveniles Act or the other laws the article names, as they stood before those amendments, before the date they come into effect, the earlier rules go on applying to the seizure.

第三号改正前刑事訴訟法第九十九条の二に規定する記録命令付差押え

支払事務取扱者等（しはらいじむとりあつかいしゃとう）

In Article 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the person handling payment work or similar person referred to in Article 16, paragraph (27) of Cabinet Order No. 179 of 2014, who may check the individual number of a person who has not given notice of it (番号未告知者) in the way that paragraph provides.

番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）に規定する支払事務取扱者等

経過措置内国法人（けいかそちないこくほうじん）

In Article 45, paragraph (2) of the supplementary provisions (附則) of Act No. 4 of 2022, a domestic corporation in Okinawa that was set up by the end of the transitional period for the former information and communications industry promotion plan (経過旧情報通信産業振興計画期間) and has its head office in a former special information and communications industry zone, or was set up by the end of the transitional period for the former international logistics hub industrial cluster plan (経過旧国際物流拠点産業集積計画期間) and has its head office in a former international logistics hub industrial cluster area; for it, Article 60 counts from the designation or submission under the Act on Special Measures for the Promotion and Development of Okinawa before its amendment.

所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十五条第二項各号に掲げる法人に該当する内国法人

商品先物取引業者（しょうひんさきものとりひきぎょうしゃ）

In Article 4 of the supplementary provisions (附則) of Act No. 86 of 2012, a commodity futures transactions dealer as defined in Article 2, paragraph (23) of the Commodity Derivatives Transaction Act as it stood before that Act amended it, limited to one carrying on business in the acts listed in item (i) or (ii) of paragraph (22) of that Article as it then stood.

旧商品先物取引法第二条第二十三項に規定する商品先物取引業者をいい、同条第二十二項第一号又は第二号に掲げる行為に係る業務を行う者に限る

延滞税特例基準割合（えんたいぜいとくれいきじゅんわりあい）

In Article 16-2 and Article 82-2 of the supplementary provisions (附則) of Act No. 63 of 2013, the special base rate for delinquent tax as provided for in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation; for the time being, in any year in which it is below 7.3% a year, the 14.6% rate in Article 16, paragraph (1), item (ii) of those supplementary provisions becomes that rate plus 7.3% for that year.

租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合

特定一般社団法人等（とくていいっぱんしゃだんほうじんとう）

A general incorporated association or similar corporation (一般社団法人等) in which the family-related directors (同族理事) of a decedent made up more than half of all its directors just before the inheritance began, or made up more than half for a total of three years or more within the five years before it.

相続税法第六十六条の二第二項第三号に規定する特定一般社団法人等

個別間接課税済金額（こべつかんせつかぜいずみきんがく）

In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the individual indirectly taxed amount as defined in Article 68-93-4, paragraph (10), item (ii)(b) 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九十三の四第十項第二号ロに規定する個別間接課税済金額

金融商品取引業者等（きんゆうしょうひんとりひきぎょうしゃとう）

In the supplementary provisions (附則) of Act No. 65 of 2006, from Article 48, paragraph (2) on, a financial instruments business operator (金融商品取引業者) or a registered financial institution (登録金融機関), as Article 34 of this Act defines the term.

金融商品取引法第三十四条に規定する金融商品取引業者等