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有価証券オプション取引等（ゆうかしょうけんおぷしょんとりひきとう）

In the supplementary provisions (附則) of Act No. 65 of 2006, securities option transactions, etc. as defined in Article 42, paragraph (1), item (x) of this Act under its former name (証券取引法) as it stood before Article 3 of that Act amended it.

同号に規定する有価証券オプション取引等

全世代型社会保障制度改革（ぜんせだいがたしゃかいほしょうせいどかいかく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures taken on the results of the study described, under 'Reform of the medical and long-term care systems, etc.' in the reform roadmap (改革工程) the Cabinet decided on 22 December 2023, as measures to be studied for implementation by fiscal 2028, when the 'Acceleration Plan' is completed.

…の閣議において決定された全世代型社会保障構築を目指す改革の道筋（改革工程）（以下この項及び第三項第一号において「改革工程」という。）の「医療・介護制度等の改革」の「「加速化プラン」の実施が完了する二千二…

概算負担調整基準超過保険者（がいさんふたんちょうせいきじゅんちょうかほけんしゃ）

In Articles 12 and 14 of the supplementary provisions (附則), an insurer of employee insurance and similar schemes (被用者保険等保険者) whose estimated total-remuneration-based levy (概算総報酬割納付金), divided by its expected number of secondary insured persons (第二号被保険者) for the fiscal year as worked out under a Ministry of Health, Labour and Welfare Order (厚生労働省令), exceeds the estimated burden adjustment base amount (概算負担調整基準額) — for fiscal 2017 and 2018 in Article 12, and for fiscal 2019 in Article 14.

概算総報酬割納付金の額を厚生労働省令で定めるところにより算定した当該各年度における当該被用者保険等保険者に係る第二号被保険者の見込数で除して得た額が概算負担調整基準額を超える被用者保険等保険者

確定負担調整基準超過保険者（かくていふたんちょうせいきじゅんちょうかほけんしゃ）

In Articles 13 and 15 of the supplementary provisions (附則), for fiscal 2017 and 2018 (Article 13) or fiscal 2019 (Article 15), an insurer of employee insurance, etc. (被用者保険等保険者) whose fixed total-remuneration-based levy (確定総報酬割納付金), divided by its number of secondary insured persons (第二号被保険者) for that year as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, exceeds the fixed burden adjustment base amount (確定負担調整基準額).

確定総報酬割納付金の額を厚生労働省令で定めるところにより算定した当該各年度における当該被用者保険等保険者に係る第二号被保険者の数で除して得た額が確定負担調整基準額を超える被用者保険等保険者

適格請求書発行事業者登録簿（てきかくせいきゅうしょはっこうじぎょうしゃとうろくぼ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, the register provided for in Article 57-2, paragraph (4) of the Consumption Tax Act as amended by that Act, in which a qualified invoice issuer's (適格請求書発行事業者) registration is made by recording its name, registration number and other matters a Cabinet Order (政令) sets.

同条第四項に規定する適格請求書発行事業者登録簿

特定四分の三未満短時間労働者（とくていよんぶんのさんみまんたんじかんろうどうしゃ）

For the time being, under Article 17 of the supplementary provisions (附則) of Act No. 62 of 2012, a part-time worker (短時間労働者) employed at an applicable place of business (適用事業所) other than a specified applicable place of business (特定適用事業所) or one of the State or a local government, 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, and who falls under none of the items of Article 12 of the Employees' Pension Insurance Act (other than one to whom Article 16 of those supplementary provisions disapplies item (v) of that Article); such a worker is not insured under employees' pension insurance.

同法附則第十七条第一項に規定する特定四分の三未満短時間労働者

適格現物出資又は適格事後設立（てきかくげんぶつしゅっしまたはてきかくじごせつりつ）

In Article 20 of the supplementary provisions (附則) of Act No. 7 of 2001, a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (適格事後設立), as defined in Article 2(2)(xi), (xiv), (xvii) and (xviii) of this Act as that Act amended it.

それぞれ新租税特別措置法第二条第二項第十一号、第十四号、第十七号又は第十八号に規定する適格合併、適格分割、適格現物出資又は適格事後設立

有償著作物等特定侵害録音録画（ゆうしょうちょさくぶつとうとくていしんがいろくおんろくが）

Digital sound or visual recording, for private use, of a recorded work or performance, etc. (実演等) offered or presented to the public for a fee (where that offering does not infringe copyright or neighbouring rights), made by receiving an automatic public transmission that infringes copyright, or one following a making available for transmission that infringes neighbouring rights, in either case including one abroad that would infringe if done in Japan.

同法第百十九条第三項第一号に規定する有償著作物等特定侵害録音録画

旧国民年金法による年金たる給付（きゅうこくみんねんきんほうによるねんきんたるきゅうふ）

In Article 73, paragraph (2) of the supplementary provisions (附則) of Act No. 101 of 2001, the pensions under the former National Pension Act (旧国民年金法) as Article 11, paragraph (2) of the supplementary provisions of Act No. 34 of 1985 describes them.

同条第二項に規定する旧国民年金法による年金たる給付

昭和５８年分の課税総所得金額等（しょうわごじゅうはちねんぶん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 1983 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 5 of 1984, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1984.

附則第三条第一項第二号（昭和五十九年分の所得税に係る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

昭和６３年分の課税総所得金額等（しょうわろくじゅうさんねんぶん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 1988 — that year's taxable aggregate income, adjusted as Article 7, paragraph (1), item 2 of the supplementary provisions of Act No. 109 of 1988, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1989.

附則第七条第一項第二号に規定する課税総所得金額等

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 6, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) defines it, a corporation without its head office or main office in Japan that, on the day before the provisions in Article 1, item 3 of those supplementary provisions came into effect, had a former permanent establishment (旧恒久的施設) but nothing counting as a permanent establishment under Article 72, item 5 of the Local Tax Act as amended; the table in that paragraph puts it in place of a foreign corporation in Article 72-2, paragraph 6 and elsewhere.

地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項及び第七十二条の十三第五項において「地方税法等改正法」という。）附則第六条第三項に規定する旧恒久的施設を有していた外国法人

上場株式等に係る課税配当所得の金額（じょうじょうかぶしきとうにかかるかぜいはいとうしょとくのきんがく）

The amount of taxable dividend income on listed shares, etc. as defined in the first sentence of Article 8-4, paragraph 1 of this Act as Act No. 23 of 2008 amended it, on which the supplementary provisions (附則) of that Act set income tax at 7 percent for dividends and similar income on listed shares, etc. that a resident, or a non-resident with a permanent establishment in Japan, was to receive from 1 January 2009 to 31 December 2013.

同項前段に規定する上場株式等に係る課税配当所得の金額

銀行持株会社に係る信用供与等限度額（ぎんこうもちかぶがいしゃにかかるしんようきょうよとうげんどがく）

In Article 102, paragraph (3) of the supplementary provisions (附則) of Act No. 107 of 1998, the maximum amount of credit and contribution by a bank holding company as defined in Article 52-6, paragraph (1) of the Banking Act as amended by Article 10 of that Act.

同条第一項に規定する銀行持株会社に係る信用供与等限度額

旧厚生年金保険法による年金たる保険給付（きゅうこうせいねんきんほけんほうによるねんきんたるほけんきゅうふ）

In Article 73, paragraph (5) of the supplementary provisions (附則) of Act No. 101 of 2001, a pension insurance benefit under the Employees' Pension Insurance Act as it stood before Article 3 of Act No. 34 of 1985 amended it, as Article 56, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 describes it — including one paid under that former Act's provisions kept in force by Article 63, paragraph (1) of those supplementary provisions, and one the government is to pay under Article 87, paragraph (2) of them.

同条第一項に規定する旧厚生年金保険法による年金たる保険給付

被用者保険等保険者に係る補正前概算納付金総額（ひようしゃほけんとうほけんしゃにかかるほせいまえがいさんのうふきんそうがく）

In Article 14 of the supplementary provisions (附則), the amount Article 12, paragraph (7) of them defines: the prospective total of all municipalities' amounts subject to medical insurance payment (医療保険納付対象額) and the like amounts for comprehensive long-term care prevention and daily life support projects, divided by the prospective number of secondary insured persons (第二号被保険者) of all medical insurers (医療保険者) and multiplied by that of all insurers of employee insurance, etc. (被用者保険等保険者), each number as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it.

附則第十二条第七項に規定する被用者保険等保険者に係る補正前概算納付金総額

被用者保険等保険者に係る補正前確定納付金総額（ひようしゃほけんとうほけんしゃにかかるほせいまえかくていのうふきんそうがく）

In Article 15 of the supplementary provisions (附則), the amount Article 13, paragraph (7) of them defines: the total of all municipalities' amounts subject to medical insurance payment (医療保険納付対象額) and the like amounts for comprehensive long-term care prevention and daily life support projects, divided by the number of secondary insured persons (第二号被保険者) of all medical insurers (医療保険者) and multiplied by that of all insurers of employee insurance, etc. (被用者保険等保険者), each number as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it.

附則第十三条第七項に規定する被用者保険等保険者に係る補正前確定納付金総額

長期信用銀行持株会社（ちょうきしんようぎんこうもちかぶがいしゃ）

In Article 8, paragraph (1) and Article 9, paragraph (3) of the supplementary provisions (附則) of the Act Partially Amending the Banking Act, etc. (Act No. 106 of 2005), a long-term credit bank holding company as defined in Article 16-4, paragraph (1) of the Long Term Credit Bank Act as amended by Article 2 of that Act.

新長期信用銀行法第十六条の四第一項に規定する長期信用銀行持株会社

連結事業年度の連結所得（れんけつじぎょうねんどのれんけつしょとく）

In Article 115-3 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), consolidated income as defined in Article 2(2)(xxii) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it, which adopted Article 2(xviii)-4 of the Corporation Tax Act: the income of the consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).

四年旧措置法第二条第二項第二十二号に規定する連結所得

新法（しんぽう）

This Act as amended by Act No. 24 of 1967, once the amending provisions in the proviso to Article 1 of that Act's supplementary provisions (附則) have come into effect.

附則第一条ただし書に規定する改正規定の施行後のもの