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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

委員会設置会社（いいんかいせっちがいしゃ）

In Article 3 of the supplementary provisions of Act No. 90 of 2014, a company with committees (委員会設置会社) as defined in Article 2, item (xii) of the Companies Act as it stood before Act No. 90 of 2014; the articles of incorporation of a stock company that is one when that Act comes into effect are deemed to provide for a nominating committee, etc. (指名委員会等).

旧会社法第二条第十二号に規定する委員会設置会社

外国人登録原票（がいこくじんとうろくげんぴょう）

The alien registration record, provided for in Article 4, paragraph (1) of the Alien Registration Act (Act No. 125 of 1952), that each municipality held.

外国人登録法（昭和二十七年法律第百二十五号）第四条第一項に規定する外国人登録原票

特定受託事業者（とくていじゅたくじぎょうしゃ）

In Article 8-2 of the supplementary provisions (附則) to Act No. 63 of 2025, a specified entrusted business operator as defined in Article 2, paragraph (1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (Act No. 25 of 2023): a business receiving a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation with no officers other than a single representative and no employees.

特定受託事業者に係る取引の適正化等に関する法律（令和五年法律第二十五号）第二条第一項に規定する特定受託事業者

第二種被保険者（だいにしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a woman 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 is not a class 3 or class 4 insured person or a voluntarily continued mariner insured person.

女子である厚生年金保険法による被保険者（第一号厚生年金被保険者に限る。）であつて、第三種被保険者、第四種被保険者及び船員任意継続被保険者以外のもの

改正前国共済法（かいせいまえこくきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) as it stood before Article 2 of Act No. 63 of 2012 amended it.

第二条の規定による改正前の国家公務員共済組合法

改正前地共済法（かいせいまえちきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) as it stood before Article 3 of Act No. 63 of 2012 amended it.

第三条の規定による改正前の地方公務員等共済組合法

国共済の掛金率（こっきょうさいのかけきんりつ）

In Article 23, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio in Article 100, paragraph (3) of the National Public Officers Mutual Aid Association Act as it stood before that Act, as set in the articles of the Federation of National Public Service Personnel Mutual Aid Associations (国家公務員共済組合連合会); twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category II EPI insured time.

改正前国共済法第百条第三項の規定により国家公務員共済組合連合会の定款で定める同項に規定する割合

地共済の掛金率（ちきょうさいのかけきんりつ）

In Article 23, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the ratio worked out, as a Cabinet Order (政令) provides, from the ratios of contributions to salary and to end-of-term allowances (期末手当等) for long-term benefits that the articles of the Pension Fund Association for Local Government Officials (地方公務員共済組合連合会) set under Article 114, paragraph (3) of the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act; twice that ratio is used as the premium rate for October 2013 and for October 2014 in working out a lump-sum withdrawal payment (脱退一時金) for a person with category III EPI insured time.

改正前地共済法第百十四条第三項の規定により地方公務員共済組合連合会の定款で定める同項に規定する長期給付に係る組合員の給料と掛金との割合及び期末手当等と掛金との割合に基づき政令で定めるところにより計算し…

退職被保険者等（たいしょくひほけんしゃとう）

In Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2023, retired insured persons (退職被保険者) and their dependants (被扶養者) as Article 7, paragraph (1) of the supplementary provisions of this Act defined them before Article 4 of that Act amended it: under Article 6 of those supplementary provisions, insured persons not yet past the month in which they turn 65 who can receive an old-age or retirement pension after a qualifying period of pension coverage, with further conditions, and the family members, also insured and not past that month, in their household whom they mainly support.

第四条の規定による改正前の国民健康保険法（次項から第五項までにおいて「第四条改正前国保法」という。）附則第七条第一項に規定する退職被保険者等

特定送配電事業（とくていそうはいでんじぎょう）

A specified electricity transmission and distribution business as defined in Article 2, paragraph 1, item 12 of the Electricity Business Act; in the enterprise tax (事業税) rule of Article 9, paragraph 7 of the supplementary provisions (附則), it is one of the network businesses taxed on revenue to whose lines an electricity supplier that also generates power may connect its own facilities, paying wheeling charges (託送供給に係る料金).

同項第十二号に規定する特定送配電事業

特定受託事業者（とくていじゅたくじぎょうしゃ）

In Article 8-2 of the supplementary provisions (附則) of Act No. 63 of 2025, a specified entrusted business operator as defined in Article 2, paragraph (1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (Act No. 25 of 2023): a business on the receiving end of a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation with no officers other than a single representative and no employees.

特定受託事業者に係る取引の適正化等に関する法律（令和五年法律第二十五号）第二条第一項に規定する特定受託事業者

時価評価資産等（じかひょうかしさんとう）

In Article 24 of the supplementary provisions (附則) of Act No. 79 of 2002, assets subject to fair valuation, etc. (時価評価資産等) as defined in Article 4-3, paragraph (9), item (i) of the Corporation Tax Act as amended by Article 1 of that Act, held at the end of the business year before the first consolidated parent business year (最初連結親法人事業年度).

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

者の特殊関係者（もののとくしゅかんけいしゃ）

In Article 48, paragraph (4) of the supplementary provisions (附則) of Act No. 6 of 2010, a specially related person (特殊関係者), as defined in Article 6, paragraph (4) of this Act as amended by Article 18 of that Act, of the issuer of designated private-sector foreign bonds (指定民間国外債), used where the old Article 6 is kept in effect for interest on such bonds issued between that Act's effective date and 31 March 2012.

所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正後の租税特別措置法第六条第四項に規定する特殊関係者

国土交通大臣等（こくどこうつうだいじんとう）

The Minister of Land, Infrastructure, Transport and Tourism, a Director-General of a District Transport Bureau (地方運輸局長), the Director-General of a Transport Supervision Department (運輸監理部長) or of a Transport Branch Office (運輸支局長), or the association (協会), as Article 10 of the Motor Vehicle Tonnage Tax Act names them.

自動車重量税法（昭和四十六年法律第八十九号）第十条に規定する国土交通大臣等

みなし有価証券（みなしゆうかしょうけん）

In Article 2, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 97 of 2004, the rights listed in Article 2, paragraph (2), item (iii) of this Act under its former title (証券取引法), as it stood before Article 3 of Act No. 65 of 2006 amended it, and the rights listed in item (v) of that paragraph that rest on contracts similar to investment limited partnership agreements (投資事業有限責任組合契約), where they count as securities under Article 2, paragraph (1) of this Act as Act No. 65 of 2006 amended it, or as rights deemed to be securities under paragraph (2) of that Article.

証券取引法等の一部を改正する法律（平成十八年法律第六十五号。以下この条において「平成十八年証券取引法改正法」という。）第三条の規定による改正前の証券取引法第二…

特定受託事業者（とくていじゅたくじぎょうしゃ）

As defined in Article 2(1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators, an enterprise on the receiving end of a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation that has no officers other than a single representative and employs no employees.

特定受託事業者に係る取引の適正化等に関する法律（令和五年法律第二十五号）第二条第一項に規定する特定受託事業者

特別永住者証明書（とくべつえいじゅうしゃしょうめいしょ）

The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）第七条第一項に規定する特別永住者証明書

旧厚生年金保険法（きゅうこうせいねんきんほけんほう）

The Employees' Pension Insurance Act as it stood before Article 3 of the Act partially amending the National Pension Act and other Acts (Act No. 34 of 1985) amended it.

第三条の規定による改正前の厚生年金保険法

改正前私学共済法（かいせいまえしがくきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953) as it stood before Article 4 of Act No. 63 of 2012 amended it.

第四条の規定による改正前の私立学校教職員共済法