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介護老人保健施設（かいごろうじんほけんしせつ）

In Article 69-2 and Article 69-3, paragraph (2), item (ii) of the supplementary provisions (附則), a long-term care health facility as defined in Article 8, paragraph (28) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor under Article 94, paragraph (1) of that Act to give nursing, care under medical supervision, functional training, other necessary medical care and help with daily life, under a facility service plan (施設サービス計画), to people requiring long-term care (要介護者) who mainly need support to maintain and restore their physical and mental functions so that they can live at home, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

介護保険法（平成九年法律第百二十三号）第八条第二十八項に規定する介護老人保健施設

参加国等の代表等（さんかこくとうのだいひょうとう）

Non-residents (非居住者) as defined in Article 2, paragraph 1, item 5 of the Income Tax Act who have no permanent establishment (恒久的施設) and who work for an official participant (公式参加者) of the International Horticultural Expo 2027 or for a foreign corporation doing its Expo work, are appointed by an official participant for duties a Cabinet Order (政令) sets, such as being responsible for its exhibit, or act for such an appointee, or are the Secretary General or staff of the Bureau International des Expositions (博覧会国際事務局).

恒久的施設を有しない非居住者（所得税法第二条第一項第五号に規定する非居住者をいう。第六号において同じ。）で次に掲げるもの

適用連結事業年度（てきようれんけつじぎょうねんど）

In Article 21 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the applicable consolidated business year as defined in Article 81-10(1) of the Corporation Tax Act as it stood before that Act: the consolidated business year that includes the relevant day (該当日) on which a loss consolidated corporation (欠損等連結法人), having come under another person's specified controlling interest (特定支配関係), came under an event a Cabinet Order (政令) sets as corresponding to those in Article 57-2(1), within five years of coming under that control.

旧法人税法第八十一条の十第一項に規定する適用連結事業年度

対象外構成会社等（たいしょうがいこうせいがいしゃとう）

In Article 14, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), a stateless constituent entity (無国籍構成会社等) and other constituent entities a Cabinet Order (政令) specifies; they are left out of the transitional test, based on country-by-country reports, under which the international minimum tax for a country or region is zero for covered fiscal years beginning from 1 April 2024 to 31 December 2027 (and ending by 30 June 2029).

令和六年新法人税法第八十二条第十八号に規定する無国籍構成会社等その他の政令で定めるもの

特例対象課税期間（とくれいたいしょうかぜいきかん）

In Article 90 of the supplementary provisions (附則) of Act No. 12 of 2026, a special-rule taxable period as Article 51-2, paragraph (6) of the supplementary provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), as amended by Article 14 of Act No. 12 of 2026 (新二十八年改正法), defines it; that paragraph as amended applies to such periods ending on or after 1 October 2026.

同項に規定する特例対象課税期間

連結税額控除規定（れんけつぜいがくこうじょきてい）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the tax credit provisions for consolidated tax payment (連結納税) listed there: Article 68-11(2) or (3), 68-13(1) or (2) or 68-15-5(2) or (3) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it, and Article 68-10(2) or (3) and Article 68-15-4(2) or (3) of earlier wordings of this Act kept in effect by Act No. 7 of 2018 and Act No. 11 of 2021.

…は第六十八条の十五の五第二項若しくは第三項の規定、所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一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法第十五条の規定による改…

高年齢受給資格者（こうねんれ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, an elderly qualified recipient as defined in Article 37-3, paragraph (2) of this Act as amended by Article 2 of that Act.

第二条改正後雇用保険法第三十七条の三第二項に規定する高年齢受給資格者

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）

The special base rate for delinquent tax (延滞税特例基準割合) as provided in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); in any year it is below 7.3% a year, Article 9 of the supplementary provisions (附則) lowers the late-payment charge (延滞金) rates of Article 181, paragraph (1) by reference to it.

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

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）

The special base rate for delinquent tax (延滞税) defined in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation — the average lending rate (平均貸付割合) plus 1% a year; in any year it is below 7.3% a year, Article 12 of the supplementary provisions (附則) enacted with the Act on the Collection, etc. of Insurance Premiums of Labor Insurance lowers the late-payment charge (延滞金) rates of Article 28, paragraph (1) by reference to it.

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

退職者医療関係業務（たいしょくしゃいりょうかんけいぎょうむ）

In Article 5 of the supplementary provisions (附則) of Act No. 31 of 2023, the operations of the Social Insurance Medical Fee Payment Fund (社会保険診療報酬支払基金) under Article 17 of the supplementary provisions of this Act as it stood before Article 4 of that Act amended it: collecting contributions from employee insurers, etc. (被用者保険等保険者), paying grants for medical care benefits, etc. (療養給付費等交付金) to the prefectures where retired insured persons, etc. (退職被保険者等) live, and work incidental to these; for the fiscal 2022 grants and contributions those former provisions remain in force.

同条に規定する退職者医療関係業務

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）

The special base rate for delinquent tax (延滞税) as provided in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); in any year it is below 7.3% a year, Article 9-2-5 of the supplementary provisions (附則) lowers the late-payment charge (延滞金) rates of Article 97, paragraph (1) by reference to it.

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

源泉徴収による国税（げんせんちょうしゅうによるこくぜい）

In Article 74 of the supplementary provisions of Act No. 10 of 2006, national tax collected by withholding at source as defined in Article 2, item (ii) of this Act as amended by that Act.

新通則法第二条第二号に規定する源泉徴収による国税

機構指定納付受託者（きこうしていのうふじゅたくしゃ）

A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).

同項に規定する機構指定納付受託者

小売等軽減仕入割合（こうりとうけいげんしいれわりあい）

In Article 38, paragraphs (2), (5) and (6) of the supplementary provisions (附則) of Act No. 15 of 2016, the share that purchases needed only for 2019 reduced-rate transfers (元年軽減対象資産の譲渡等) form of the tax-inclusive taxable purchases (課税仕入れ), specified taxable purchases (特定課税仕入れ) and imported taxable goods (課税貨物) a business operator needed only for its wholesale and retail businesses in the application period; a small business operator that found it hard to divide its wholesale and retail sales by tax rate could use it to split them.

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

小売等軽減売上割合（こうりとうけいげんうりあげわりあい）

In Article 39, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 15 of 2016, the share that 2019 reduced-rate transfers (元年軽減対象資産の譲渡等) form of a business operator's tax-inclusive sales (税込価額) from its wholesale and retail businesses in the application period; a small business operator that found it hard to divide its wholesale and retail purchases by tax rate could use it to split them.

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

特定少額資産の譲渡（とくていしょうがくしさんのじょうと）

In Article 51-3, paragraph (2) of the supplementary provisions (附則) of Act No. 15 of 2016, a transfer of specified low-value assets as Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act defines it: a transfer, etc. of assets (資産の譲渡等), by a mail-order method a Cabinet Order (政令) specifies, of an asset located outside Japan whose consideration, not including the consumption tax and local consumption tax (地方消費税) to be charged on its transfer, is 10,000 yen or less per asset and which is sent to Japan from abroad; such transfers are left out when working out the special deduction amount (特別控除税額).

消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡

電子決済等代行業者（でんしけっさいとうだいこうぎょうしゃ）

In the supplementary provisions (附則) of Act No. 49 of 2017, an electronic payment service provider as defined in Article 2, paragraph (18) of the Banking Act as amended by Article 1 of that Act.

新銀行法第二条第十八項に規定する電子決済等代行業者

電子決済等代行業等（でんしけっさいとうだいこうぎょうとう）

In the supplementary provisions (附則) of Act No. 49 of 2017, electronic payment services (電子決済等代行業) under this Act together with the corresponding businesses relating to agricultural and fishery cooperatives (特定信用事業電子決済等代行業, specified credit business electronic payment services), credit cooperatives (信用協同組合), Shinkin banks (信用金庫), labor banks (労働金庫), the Norinchukin Bank (農林中央金庫) and the Shoko Chukin Bank (商工組合中央金庫).

電子決済等代行業、新農業協同組合法第九十二条の五の二第二項に規定する特定信用事業電子決済等代行業、新水産業協同組合法第百二十一条の五の二第二項に規定する特定信用事業電子決済等代行業、信用協同組合電子決…

加速化プラン実施施策（かそくかぷらんじっししさく）

In Articles 47 and 48 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures the Children's Future Strategy (こども未来戦略) lists as 'specific measures to be implemented under the Acceleration Plan'.

こども未来戦略に「「加速化プラン」において実施する具体的な施策」として記載された施策

支援納付金公費負担額（しえんのうふきんこうひふたんがく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the total of the public money going toward the children and child-rearing support levy (子ども・子育て支援納付金), as its paragraph (4) lists it: the national subsidy under Article 154, paragraph (2) of this Act as amended by that Act, the State's and local governments' contributions to the national and local public officers' mutual aid associations, national treasury and other public funds for national health insurance, and transfers under Article 99 of the Act on Assurance of Medical Care for Elderly People.

次の各号に掲げる額の総額