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旧認定法人（きゅうにんていほうじん）

In Article 45, paragraph (3) of the supplementary provisions (附則) of Act No. 4 of 2022, a corporation holding the certification referred to in Article 7, paragraph (2) of the supplementary provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022), where the earlier rules still apply to it.

沖振法等改正法附則第七条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人

新有価証券（しんゆうかしょうけん）

In Articles 2 and 11 of the supplementary provisions (附則) of Act No. 107 of 1998, the securities listed in Article 2, paragraph (1) of this Act as amended by Article 1 of that Act, and the rights listed in paragraph (2) of that Article, other than those those paragraphs already listed before that amendment.

第一条の規定による改正後の証券取引法（以下「新証券取引法」という。）第二条第一項各号に掲げる有価証券又は同条第二項各号に掲げる権利（第一条の規定による改正前の証券取引法（以下「旧証券取引法」という。）第二条第一項各号に掲げる有価証券又は同条第二項各号に掲げる権利を除く。）

短時間労働者（たんじかんろうどうしゃ）

In Article 8-3-2, paragraph (9), items (i) and (ii) of the supplementary provisions (附則), a part-time worker as defined in Article 3, paragraph (1), item (ix): a worker whose prescribed weekly working hours are shorter than those of the ordinary workers (通常の労働者) at the same place of business.

同項第九号に規定する短時間労働者

保険医療機関（ほけんいりょうきかん）

A hospital or clinic designated by the Minister of Health, Labour and Welfare under Article 63, paragraph (3), item (i), at which insured persons can receive the benefits for medical treatment (療養の給付) of health insurance, not counting any beds left out of its designation under Article 65.

健康保険法第六十三条第三項第一号に規定する保険医療機関

短時間労働者（たんじかんろうどうしゃ）

In Article 4-6, paragraph (9) of the supplementary provisions (附則), a part-time worker as defined in Article 12, item (v): a person whose prescribed weekly working hours are shorter than those of the workers with standard employment statuses (通常の労働者) at the same place of business.

同条第五号に規定する短時間労働者

通常の労働者（つうじょうのろうどうしゃ）

In items (i) and (ii) of Article 4-6, paragraph (9) of the supplementary provisions (附則), which say who is a short-time worker for paragraph (1) of that Article, the ordinary workers as Article 12, item (v) describes them: the workers employed at the same place of business with whose scheduled weekly working hours and monthly working days a short-time worker's (短時間労働者) are compared, narrowed to those doing the same kind of work where that item so provides.

第十二条第五号に規定する通常の労働者

老齢年金給付（ろうれいねんきんきゅうふ）

The old-age pension benefit (老齢年金給付) that the surviving Pension Fund Association (存続連合会) pays to members of dissolved funds (解散基金加入員) under Article 161, paragraph (2) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013, kept in force by Article 61, paragraph (3) of that Act's supplementary provisions (附則).

…条の規定による改正前の厚生年金保険法第百六十一条第二項の規定により平成二十五年改正法附則第三条第十三号に規定する存続連合会が平成二十五年改正法附則第三十八条第一項の規定によりなおその効力を有するものとさ…

管理運用主体（かんりうんようしゅたい）

In Article 28, paragraphs (2) and (3) of the supplementary provisions (附則) of Act No. 63 of 2012, the management and investment entities as defined in Article 79-4, paragraph (2), item (iii) of the Employees' Pension Insurance Act as amended by that Act.

改正後厚生年金保険法第七十九条の四第二項第三号に規定する管理運用主体

合算対象期間（がっさんたいしょうきかん）

Time in which a person fell within Article 5, paragraph (1), item (i) or (iii) of the supplementary provisions (附則) — people who may choose to be insured: residents of Japan aged 20 to 59 able to receive old-age benefits from Employees' Pension Insurance (厚生年金保険) and similar, or Japanese nationals and others a Cabinet Order (政令) specifies living outside Japan aged 20 to 64 — other than time as a category 2 (第二号被保険者) or category 3 insured person (第三号被保険者), premium-paid time and time aged 60 or over.

附則第五条第一項第一号又は第三号に該当した期間（第二号被保険者又は第三号被保険者であつた期間、保険料納付済期間及び六十歳以上であつた期間を除く。）

地震保険料等（じしんほけんりょうとう）

Earthquake insurance premiums (地震保険料) as defined in Article 34, paragraph 1, item 5-3 of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006), together with casualty insurance premiums under long-term casualty insurance contracts, etc. (旧長期損害保険料), counted for the prefectural inhabitant tax (道府県民税) deduction in Article 5, paragraph 5 of that Act's supplementary provisions (附則).

新法第三十四条第一項第五号の三に規定する地震保険料（以下この項において「地震保険料」という。）及び長期損害保険契約等に係る損害保険料（以下この項において「旧長期損害保険料」という。）

地震保険料等（じしんほけんりょうとう）

Earthquake insurance premiums under Article 77, paragraph (1) as amended in 2006, together with casualty insurance premiums paid under long-term casualty insurance policies, in the transitional rules of the 2006 amending law (Act No. 10 of 2006).

新所得税法第七十七条第一項に規定する地震保険料（以下この項において「地震保険料」という。）及び長期損害保険契約等に係る損害保険料（以下この項において「旧長期損害保険料」という。）

保険金受取人（ほけんきんうけとりにん）

In Article 20, paragraph (4) of the supplementary provisions (附則) of this Act, the person who receives the insurance money under a life insurance contract that is a qualified retirement pension contract (適格退職年金契約), as referred to in paragraph (2), item (ii)(b) of that Article.

同項第二号ロの保険金受取人

共済金受取人（きょうさいきんうけとりにん）

In Article 20, paragraph (4) of the supplementary provisions (附則) of this Act, the person who receives the mutual aid money under a life mutual aid (生命共済) contract that is a qualified retirement pension contract (適格退職年金契約), as referred to in paragraph (2), item (iii)(b) of that Article.

同項第三号ロの共済金受取人

連結欠損金額（れんけつけっそんきんがく）

In Article 23 and Article 35(2)(ii)(a) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated deficit as defined in Article 2, item (xix)-2 of the Corporation Tax Act as it stood before that Act: the amount by which the deductible expenses exceed the gross profits in computing the consolidated income (連結所得) for a consolidated business year.

旧法人税法第二条第十九号の二に規定する連結欠損金額

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

譲渡利益金額（じょうとりえききんがく）

In the supplementary provisions (附則) of Act No. 23 of 1998, the amount of capital gain as defined in Article 62-3, paragraph (2), item (ii) of this Act as amended by that Act, on a corporation's transfers, etc. of land (土地の譲渡等) in the business year that includes 1 January 1998.

同条第二項第二号に規定する譲渡利益金額

認定承継会社（にんていしょうけいがいしゃ）

In the supplementary provisions (附則) of Act No. 13 of 2009, a certified succession company as defined in Article 70-7-2, paragraph (2), item (i) of this Act as amended by that Act, in which the heir must hold an officer's or other position a Ministry of Finance Order (財務省令) sets.

新租税特別措置法第七十条の七の二第二項第一号に規定する認定承継会社

基準事業年度（きじゅんじぎょうねんど）

The base business year of a certified business adaptation corporation (認定事業適応法人), as referred to in Article 66-11-4, paragraph (1), item (i) of this Act as amended by Act No. 8 of 2020 (四年新措置法).

同項第一号に規定する基準事業年度

特例事業年度（とくれいじぎょうねんど）

A business year in which the business was seriously affected by a marked change in social and economic conditions, as certified in the way a Ministry of Finance Order (財務省令) specifies — as defined in Article 66-11-4, paragraph (1), item (i) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it.

四年旧措置法第六十六条の十一の四第一項第一号に規定する特例事業年度

特定侵害複製（とくていしんがいふくせい）

Digital reproduction (other than sound or visual recording) made by receiving an automatic public transmission that infringes copyright (other than the Article 28 rights over a derivative work created other than by translation), including one made abroad that would infringe if made in Japan, and excluding reproduction that is minor in light of the share of the work reproduced, the display quality and other factors.

同項第四号に規定する特定侵害複製