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総資産基準額（そうしさんきじゅんがく）

In Article 3 of the supplementary provisions (附則) of Act No. 32 of 2010, the total asset value threshold as defined in Article 57-2, paragraph (1) of this Act as amended by Article 1 of that Act.

同項に規定する総資産基準額

登録金融機関（とうろくきんゆうきかん）

A bank, cooperative financial institution (協同組織金融機関) or other financial institution a Cabinet Order (政令) specifies that is registered under Article 33-2.

同条第十一項に規定する登録金融機関

筆界特定の手続（ひっかいとくていのてつづき）

In Article 2(1) of the supplementary provisions (附則) of Act No. 29 of 2005, a procedure for parcel boundary demarcation (筆界特定) under Chapter VI, Section 2 of this Act as amended by that Act.

新不動産登記法第六章第二節の規定による筆界特定の手続

特定警察職員等（とくていけいさつしょくいんとう）

A current or former insured who was a police officer, Imperial Guard officer (皇宮護衛官), fire service official (消防吏員) or full-time fire brigade member (常勤の消防団員) at or below a rank set by Cabinet Order (政令), and who had served continuously as one for 20 years or more when they came to meet all the items of Article 8 of the supplementary provisions (附則) of the Employees' Pension Insurance Act (or, if no longer insured by then, on the day before losing that status), or a person a Cabinet Order treats alike, as defined in Article 7-3, paragraph (1), item (iv) of those supplementary provisions.

…政令で定める階級以下の階級である者に限る。）である被保険者又は被保険者であつた者のうち、附則第八条各号のいずれにも該当するに至つたとき（そのときにおいて既に被保険者の資格を喪失している者にあつては、当該…

短時間被保険者（たんじかんひほけんしゃ）

In Article 23 of the supplementary provisions (附則) of Act No. 74 of 2025, an insured under employees' pension insurance who is under 70 and in grades 1 to 6 of the standard monthly remuneration (標準報酬月額), whose prescribed weekly working hours or monthly working days are less than three-quarters of those of the workers with standard employment statuses (通常の労働者) at the same place of business, and who falls under none of the items of Article 12 of the Employees' Pension Insurance Act as amended by the item (ix) provisions of that Act (第九号改正後厚年法), other than one to whom Article 16 of the supplementary provisions (附則) of Act No. 62 of 2012 disapplies item (v) of that Article.

次の各号のいずれかに該当する者であって、第九号改正後厚年法第十二条各号のいずれにも該当しないもの（平成二十四年機能強化法附則第十六条の規定により第九号改正後厚年法第十二条（第五号に係る部分に限る。）の規定が適用されない者を除く。）であり、かつ、七十歳未満である厚生年金保険の被保…

第三種被保険者（だいさんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person insured under the Employees' Pension Insurance Act (as a category 1 employees' pension insured person (第一号厚生年金被保険者)) who works regularly underground at a mine as defined in Article 4 of the Mining Act, or as a seafarer as defined in Article 1 of the Mariners Act on a ship as provided in Article 6, paragraph (1), item (iii) of the Employees' Pension Insurance Act, other than a class 4 insured person or a voluntarily continued mariner insured person.

鉱業法（昭和二十五年法律第二百八十九号）第四条に規定する事業の事業場に使用され、かつ、常時坑内作業に従事する厚生年金保険法による被保険者（…

特定雑損失金額（とくていざつそんしつきんがく）

For the prefectural inhabitant tax (道府県民税), the part of a casualty loss (雑損失の金額) under Article 32, paragraph 9 that comes from the special loss amount (特例損失金額) — losses the Great East Japan Earthquake (東日本大震災) caused to assets of the kind Article 34, paragraph 1, item 1 covers, including unavoidable related spending a Cabinet Order (政令) sets, less what insurance, damages or the like made good — which can be deducted in each of the five fiscal years from the fiscal year after next.

附則第四十三条第一項に規定する特定雑損失金額

所得税の申告書（しょとくぜいのしんこくしょ）

In Article 3 of the supplementary provisions (附則) of Act No. 2 of 2015, an income tax return (所得税の申告書) as referred to in Article 17-4, paragraph 1, item 3 of the Local Tax Act as amended by Article 1 of that Act.

同項第三号に規定する所得税の申告書

地方税関係帳簿（ちほうぜいかんけいちょうぼ）

Local tax books (地方税関係帳簿) as defined in Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021.

新法第七百四十八条第一項に規定する地方税関係帳簿

制限行為能力者（せいげんこういのうりょくしゃ）

In Article 3 of the supplementary provisions (附則) of Act No. 44 of 2017, a person whose capacity to act (行為能力) was limited as Article 13, paragraph (1), item (x) of the Civil Code, as that Act amended it, defined the term: a minor, an adult ward (成年被後見人), a person under curatorship (被保佐人), or a person under assistance (被補助人) for whom the family court had decided, under Article 17, paragraph (1) of the Civil Code as it then stood, that certain acts need the assistant's consent.

新法第十三条第一項第十号に規定する制限行為能力者

時価評価資産等（じかひょうかしさんとう）

In Article 12, paragraph (2) of the supplementary provisions (附則) of Act No. 79 of 2002, assets subject to fair valuation, etc. as defined in Article 4-3, paragraph (9), item (i) of the Corporation Tax Act as that Act amended it.

新法人税法第四条の三第九項第一号に規定する時価評価資産等

旧効力消費税法（きゅうこうりょくしょうひぜいほう）

In Articles 35 and 50 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as it stood before Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) amended it, as Article 44 of that 2018 Act's supplementary provisions keeps its Article 16 in effect for specified long-term instalment sales (特定長期割賦販売等).

三十年改正法附則第四十四条第二項に規定する旧効力消費税法

最終親会計年度（さいしゅうおやかいけいねんど）

The period an ultimate parent company, etc. (最終親会社等) uses as the unit for computing its assets and profit and loss, as defined in Article 66-4-4, paragraph (4), item (vii).

同条第四項第七号に規定する最終親会計年度

個別間接配当等（こべつかんせつはいとうとう）

In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the amount listed in Article 68-93-4, paragraph (10), 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).

四年旧措置法第六十八条の九十三の四第十項第一号に掲げる金額

委託者保護基金（いたくしゃほごききん）

A consignor protection fund under Article 270 of the Commodity Derivatives Transaction Act as it stood before Act No. 86 of 2012 amended it, existing when that Act came into effect, as Article 4, paragraph (1) of that Act's supplementary provisions (附則) describes it.

改正法附則第四条第一項に規定する委託者保護基金

重度精神薄弱者（じゅうど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 severely mentally retarded person (重度精神薄弱者) as defined in Article 2, item (v) of this Act as Article 2 of Act No. 68 of 1992 amended it.

新法第二条第五号に規定する重度精神薄弱者

重度身体障害者（じゅうどしんたいしょうがいしゃ）

In Article 2 of the supplementary provisions (附則) of Act No. 68 of 1992, a person with a severe physical disability as defined in Article 2, item (iii) of this Act as Article 2 of Act No. 68 of 1992 amended it.

新法第二条第三号に規定する重度身体障害者

日雇受給資格者（ひやといじゅきゅうしかくしゃ）

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 17 of 2016, a qualified day worker recipient as defined in Article 56-3, paragraph (1), item (ii) of this Act as amended by Article 2 of that Act.

第二条改正後雇用保険法第五十六条の三第一項第二号に規定する日雇受給資格者

外国人登録証明書（がいこくじんとうろくしょうめいしょ）

An alien registration certificate as provided for in the Alien Registration Act before Article 4 of Act No. 79 of 2009 (入管法等改正法) abolished that Act.

入管法等改正法第四条の規定による廃止前の外国人登録法に規定する外国人登録証明書

戸籍の附票の除票（こせきのふひょうのじょひょう）

A family register supplement (戸籍の附票) that the mayor has deleted in full, or the old version of one that has been remade, which the mayor must keep in a file of removed supplements (戸籍の附票の除票簿).

新住民基本台帳法第二十一条第一項に規定する戸籍の附票の除票