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旧農林共済組合員期間（きゅうのうりんきょうさいくみあいいんきかん）

The period of former agriculture, forestry and fishery mutual aid membership (旧農林共済組合員期間) as defined in Article 2, paragraph (1), item (vii) of the supplementary provisions (附則) of Act No. 101 of 2001, the Act that abolished the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, among others, to integrate that mutual aid scheme with employees' pension insurance.

厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第二条第一項第七号に規定する旧農林共済組合員期間

特定吸収分割承継会社（とくていきゅうしゅうぶんかつしょうけいがいしゃ）

A stock company wholly owned since its founding by a specified absorption-type split company (特定吸収分割会社) that, from 24 June 2015 to 1 April 2020, succeeds by absorption-type company split under Article 757 of the Companies Act to all or part of that company's rights and obligations in its business, and that runs a retail electricity business, general electricity transmission and distribution business, electricity transmission business or power generation business as defined in Article 2, paragraph 1, item 2, 8, 10 or 14 of the Electricity Business Act.

…社からその事業に関して有する権利義務の全部又は一部を承継する会社であつて、電気事業法第二条第一項第二号に規定する小売電気事業、同項第八号に規定する一般送配電事業、同項第十号に規定する送電事業又は同項第十四号に規定する発電事業のいずれかを営む会社法第七百五十七条に規定する吸収分割承継会社（当該特定吸収分割会…

経過措置期間加入法人（けいかそちきかんかにゅうほうじん）

Another domestic corporation, as described in Article 4-2 of the Corporation Tax Act as amended by Article 1 of Act No. 79 of 2002, which amended the Corporation Tax Act and other Acts, that came to have the full control relationship (完全支配関係) described in that Article, by the domestic corporation referred to in Article 3, paragraph 1 of those supplementary provisions (附則), with that corporation in its first consolidated business year (連結事業年度) in which corporation tax on consolidated income (連結所得) is charged.

…十五条の二に規定する連結事業年度をいう。以下この条において同じ。）の連結所得（新法人税法第二条第十八号の四に規定する連結所得をいう。）に対する法人税を課される最初の連結事業年度において当該内国法人との間…

施行日前老人医療費額（しこうびまえろうじんいりょうひがく）

In Article 10, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 89 of 1991, the cost of the medical care and payments of specified medical expenses (特定療養費), including payments of medical expenses, and of payments of medical expenses at health care facilities for the elderly (老人保健施設療養費), that municipalities (市町村) paid in fiscal 1991 for an insurer's participants aged 70 or over, etc. (七十歳以上の加入者等) for care given before 1 January 1992, when that Act came into effect.

市町村が平成三年度において支弁した一の保険者に係る七十歳以上の加入者等に対する施行日前に行われた医療（医療費の支給を含む。）、特定療養費の支給（医療費の支給を含む。）及び老人保健施設療養費の支給に要す…

特定公社債以外の公社債（とくていこうしゃさいいがいのこうしゃさい）

In Article 16 of the supplementary provisions (附則) of Act No. 11 of 2021, a public or corporate bond (公社債, as Article 2(1)(v) of this Act defines it) that is not a specified public and corporate bond (特定公社債) under Article 3(1)(i).

租税特別措置法第二条第一項第五号に規定する公社債

軽減対象課税資産の譲渡等（けいげんたいしょうかぜいしさんのじょうととう）

In Article 52, paragraphs (1) and (3) and Article 53, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable transfer, etc. of assets subject to the reduced rate as defined in Article 2, paragraph (1), item (ix)-2 of the Consumption Tax Act — one listed in Appended Table 1 (別表第一) — other than one exempt from consumption tax under Article 7, paragraph (1) (exports and similar transactions) or Article 8, paragraph (1) (sales at tax-free shops) of that Act or under another Act or a treaty.

同法第二条第一項第九号の二に規定する軽減対象課税資産の譲渡等をいい、同法第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く

一般乗用旅客自動車運送事業（いっぱんじょうようりょかくじどうしゃうんそうじぎょう）

A taxi or hire-car business: carrying passengers in a vehicle hired as a whole under one contract, where the vehicle seats fewer than the number a Ministry of Land, Infrastructure, Transport and Tourism Order (省令) sets, as defined in Article 3, item (i)(c) of the Road Transportation Act (Act No. 183 of 1951).

道路運送法（昭和二十六年法律第百八十三号）第三条第一号ハの一般乗用旅客自動車運送事業

死亡一時金その他の一時金たる給付（しぼういちじきんそのたのいちじきんたるきゅうふ）

In Articles 53, 55 and 56 of the supplementary provisions (附則) of Act No. 63 of 2013, a death lump-sum (死亡一時金) or other lump-sum benefit paid under Article 160-2, paragraph (3) or Article 161, paragraph (5) of the Employees' Pension Insurance Act as it stood before that Act amended it, which Article 61 of those supplementary provisions keeps in force; once the surviving Pension Fund Association (存続連合会) has moved the reserves for a pre-effective-date fund early leaver (施行前基金中途脱退者等) under Article 53, paragraph (6), it no longer has to pay that person such a benefit.

なお効力を有する改正前厚生年金保険法第百六十条の二第三項等の規定により支給する死亡一時金その他の一時金たる給付

退職被保険者等確定調整対象基準額相当額（たいしょくひほけんしゃとうかくていちょうせいたいしょうきじゅんがくそうとうがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, the final adjustment base amount (確定調整対象基準額) under Article 35, paragraph (1), item (iii) of the Act on Assurance of Medical Care for Elderly People, multiplied by the affiliation ratio of retired insured persons, etc. (退職被保険者等所属割合), against which the fiscal 2010 provisional amount for retired insured persons, etc. is compared: the difference adjusts the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012 (Article 3, paragraphs (1) and (3)).

高齢者の医療の確保に関する法律第三十五条第一項第三号の確定調整対象基準額に退職被保険者等所属割合を乗じて得た額

昭和３９年分の所得税の課税総所得金額等（しょうわさんじゅうきゅうねんぶんのしょとくぜい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 1964 — that year's taxable aggregate income, adjusted as Article 14, paragraph (1), item 2 of the Income Tax Act's own supplementary provisions sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1965.

附則第十四条第一項第二号（昭和４０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

旧恒久的施設を有していなかつた外国法人（きゅうこうきゅうてきしせつをゆうしていなかっ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 no permanent establishment under the old definition (旧恒久的施設) but had one under the new; the table in that paragraph counts it among foreign corporations without a permanent establishment in Article 10-3, paragraph (4) and elsewhere.

改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人

労働者派遣（ろうどうしゃはけん）

In Article 7, paragraph (1) and Article 8 of the supplementary provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), worker dispatch (労働者派遣) as defined in Article 2, item (i) of this Act — having workers one employs work for another person under that person's direction and orders, while they stay in one's own employment.

労働者派遣法第二条第一号に規定する労働者派遣

派遣労働者（はけんろうどうしゃ）

A dispatched worker (派遣労働者): a worker employed by a business owner (事業主) who is the subject of worker dispatch (労働者派遣), as defined in Article 2, item (ii).

労働者派遣法第二条第二号に規定する派遣労働者

従前の届出（じゅうぜんのとどけで）

A notification to acquire Japanese nationality, made before Act No. 88 of 2008 came into effect and filed as one under Article 3, paragraph 1 of this Act as it stood before that amendment, by a child acknowledged (認知) by their father or mother who did not meet that paragraph's condition of having become a child born in wedlock (嫡出子) through the parents' marriage and that acknowledgment.

この法律の施行の日（以下「施行日」という。）前にこの法律による改正前の国籍法第三条第一項の規定によるものとしてされた同項に規定する父母の婚姻及びその認知により嫡出子たる身分を取得した子に該当しない父又…

会社の株式等（かいしゃのかぶしきとう）

In Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 46 of 2021, the shares (株式) or equity interests (持分) of a company, as shares, etc. (株式等) are defined in Article 2, paragraph (7) of this Act.

銀行法第二条第七項に規定する株式等

金融商品取引業者等の営業所（きんゆうしょうひんとりひきぎょうしゃとうのえいぎょうしょ）

In the supplementary provisions (附則) of Act No. 15 of 2016, the business office (営業所) of a financial instruments business operator, etc. (金融商品取引業者等) as referred to in Article 37-14, paragraph (1) — its business office or other office in Japan — at which an individual's tax-exempt account (非課税口座) is open.

同項に規定する営業所

病院（びょういん）

In Article 69-2 and Article 69-3, paragraph (2), item (ii) of the supplementary provisions (附則), a hospital as defined in Article 1-5, paragraph (1) of the Medical Care Act: a place where a doctor or dentist practises medicine or dentistry for the public or for a particular group of many people and which has facilities for admitting 20 or more inpatients.

医療法（昭和二十三年法律第二百五号）第一条の五第一項に規定する病院

協定（きょうてい）

In Article 17 of the supplementary provisions (附則) of Act No. 96 of 2022, an agreement provided for in Article 30-12-6, paragraph (1) of the Medical Care Act as that Act amended it, which a prefectural governor could conclude, following that Article, even before 1 April 2024, when that Act came into effect.

同条第一項に規定する協定

宅地（たくち）

In the appended table (別表), a building lot as defined in Article 2, item (i) of the Real Estate Brokerage Act: land used as the site of a building, and other land within a use zone (用途地域) under city planning except land used for roads, parks, rivers or other public facilities a Cabinet Order (政令) specifies.

宅地建物取引業法第二条第一号に規定する宅地

決定（けってい）

In Article 33-2, paragraphs (4) and (6) of the Inheritance Tax Act as it stood before Article 3 of Act No. 82 of 2011 amended it, as read from that Act's effective date (施行日) to 31 December 2011, a determination under Article 25 of the Act on General Rules for National Taxes.

国税通則法第二十五条（決定）の規定による決定