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在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十九条の三に規定する在留カード

在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十九条の三に規定する在留カード

実施事業所（じっしじぎょうしょ）

In Article 35, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2013, a place of business covered by employees' pension insurance that runs a defined-benefit corporate pension, as Article 4, item (i) of the Defined-Benefit Corporate Pension Act defines it.

改正後確定給付企業年金法第四条第一号に規定する実施事業所

脱退一時金（だったいいちじきん）

In Article 40, paragraph (1), item (iii) and Article 46, paragraph (4) of the supplementary provisions (附則) of Act No. 63 of 2013, the withdrawal lump-sum payment under Article 29, paragraph (1), item (ii) of the Defined-Benefit Corporate Pension Act as amended by that Act, one of the two benefits that Article requires a defined-benefit corporate pension (確定給付企業年金) to pay.

改正後確定給付企業年金法第二十九条第一項第二号に規定する脱退一時金

ガス供給業（がすきょうきゅうぎょう）

The pipeline gas supply business (導管ガス供給業) referred to in Article 72-2, paragraph 1, item 2 and the specified gas supply business (特定ガス供給業) referred to in item 4 of that paragraph.

第七十二条の二第一項第二号に規定する導管ガス供給業及び同項第四号に規定する特定ガス供給業

連結子法人（れんけつこほうじん）

A consolidated subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

同条第十二号の七に規定する連結子法人

連結親法人（れんけつおやほうじん）

A consolidated parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

所得税法等改正法第二条の規定による改正後の法人税法（昭和四十年法律第三十四号。以下この項及び附則第十五条第十項において「新法人税法」という。）第二条第十二号の六の七に規定する連結親法人

課税売上高（かぜいうりあげだか）

In Article 36, paragraphs (3) and (4) of the supplementary provisions (附則) of Act No. 9 of 2015, the taxable sales for the period from 1 April to 30 June 2015: the total consideration, as defined in Article 28, paragraph (1) of the Consumption Tax Act as amended by that Act, for the taxable transfers, etc. of assets made in Japan in that period, less the total tax-exclusive amount of sales refunds, etc. under Article 9, paragraph (2) of the Consumption Tax Act made in it.

当該期間中に国内において行った課税資産の譲渡等の対価の額（新消費税法第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行った消費税法第九条第二項に規定する売上げに係る税抜対価の返還等…

旧特定設備（きゅうとくていせつび）

Specified equipment (特定設備) as defined in Article 10, paragraph (1) of this Act as it stood before Act No. 23 of 1968, in the transitional rule keeping the earlier law for its disposal (廃棄) by an individual between 1 April 1966 and 31 March 1968.

旧法第十条第一項に規定する特定設備

各経過年度（かくけいかねんど）

Each transitional year (経過年度) as referred to in Article 82, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in that Act's transitional rule on the tax credit for increases in employee pay.

同項に規定する経過年度

身体障害者（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 physical disability as defined in Article 2, item (ii) of this Act as Article 2 of Act No. 68 of 1992 amended it.

第二条の規定による改正後の障害者の雇用の促進等に関する法律（以下「新法」という。）第二条第二号に規定する身体障害者

表題部所有者（ひょうだいぶしょゆうしゃ）

The heading section owner under Article 2, item (x) of the Real Property Registration Act: the person recorded as owner in the heading section (表題部) of the registration record of real property that has no registration of ownership.

同条第十号に規定する表題部所有者

要指導医薬品（ようしどういやくひん）

In Article 2, paragraph (2) of the supplementary provisions (附則) of Act No. 31 of 2026, a pharmaceutical requiring guidance as defined in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices: a medicine with no marked effect on the body, meant to be chosen by its user on information from a pharmacist or other professional, that the Minister of Health, Labour and Welfare, after hearing the Pharmaceutical Affairs Council (薬事審議会), designates — from among recently approved medicines, poisonous and powerful drugs (毒薬, 劇薬) and others — as needing a pharmacist to give information and guidance face to face or by a similar method.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品

事業収入割合（じぎょうしゅうにゅうわりあい）

For a small or medium-sized business operator, etc. (中小事業者等), its total revenue from all its businesses in any three consecutive months from February to October 2020, divided by its total revenue in the three months beginning one year before the first day of that period.

…の当該中小事業者等の収入の合計額（当該中小事業者等が行う全ての事業に係る収入の合計額をいう。以下この号において同じ。）を当該期間の初日の一年前の日から起算して三月を経過する日までの期間の当該中小事業者等…

利子割交付金（りしわりこうふきん）

The grant (交付金) a prefecture makes to municipalities out of the prefectural inhabitant tax (道府県民税) levied on the interest, etc. (利子等) listed in Article 23, paragraph 1, item 14 that is to be paid, as Article 3, paragraph 1 of the supplementary provisions (附則) of Act No. 3 of 2018 uses the term.

支払を受けるべき地方税法第二十三条第一項第十四号に掲げる利子等の額により課する道府県民税に係る交付金

配当割交付金（はいとうわりこうふきん）

A grant to municipalities from the prefectural inhabitant tax (道府県民税) levied on the specified dividends, etc. (特定配当等) listed in Article 23, paragraph 1, item 15 of the Local Tax Act.

支払を受けるべき地方税法第二十三条第一項第十五号に掲げる特定配当等の額により課する道府県民税に係る交付金

資本金等の額（しほんきんとうのがく）

The amount a Cabinet Order (政令) sets as the capital contributions a corporation has received from its shareholders, etc. (株主等).

新法人税法第二条第十六号に規定する資本金等の額

被合併法人等（ひがっぺいほうじんとう）

In Article 7(1) of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), an acquired corporation (被合併法人), or a splitting corporation, corporation making a capital contribution in kind or post-formation acquiring corporation (事後設立法人) as defined in Article 2, items (xii)-2, (xii)-4 and (xii)-6 of the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006.

被合併法人、平成十八年新法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人又は同条第十二号の六に規定する事後設立法人

建物の貸付け（たてもののかしつけ）

In Article 46, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, a lease of housing that Article 6 of that Act brought within item (xiii) of Appended Table 1 of the Consumption Tax Act: one whose contract does not state what the premises are for but where the circumstances of the lease clearly show they are used for people to live in, leases whose contract states that use having been within that item before.

資産の譲渡等で新消費税法別表第一第十三号に掲げる資産の譲渡等に該当するもの（第六条の規定による改正前の消費税法別表第一第十三号に掲げる資産の譲渡等に該当するものを除く。）

旧有価証券等（きゅうゆうかしょうけんとう）

In Article 122, paragraph (2) of the supplementary provisions (附則) of Act No. 65 of 2006, the securities, etc. as provided in Article 110, paragraph (3) of this Act as it stood before Article 3 of that Act amended it, listed with approval under that paragraph for securities futures, securities index futures or securities options trading.

同項に規定する有価証券等