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改正後特別会計法（かいせいごとくべつかいけいほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Act on Special Accounts (Act No. 23 of 2007) as amended by Article 135 of those supplementary provisions.

附則第百三十五条の規定による改正後の特別会計に関する法律（平成十九年法律第二十三号）

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

存続厚生年金基金（そんぞくこうせいねんきんききん）

A surviving employees' pension fund as Article 3, item (xi) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it for those supplementary provisions: an employees' pension fund (厚生年金基金) that continues to exist under Article 4 of them, or one set up after that Act came into effect under the former rules, as Article 6 of them allows.

次条の規定によりなお存続する厚生年金基金及び附則第六条の規定により従前の例により施行日以後に設立された厚生年金基金

中高層耐火建築物（ちゅうこうそうたいかけんちくぶつ）

A building whose specified main structural parts are fire-resistant as Article 2, item 9-2(a) of the Building Standards Act provides, or a building falling under item 9-3(a) or (b) of that Article, with three or more storeys above ground counted as a Cabinet Order (政令) provides.

建築基準法第二条第九号の二イに規定する特定主要構造部を耐火構造とした建築物又は同条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数（政令で定めるところにより計算した地上階数をい…

中高層耐火建築物（ちゅうこうそうたいかけんちくぶつ）

A building whose main structural parts are fireproof, or one falling under Article 2, item 9-3(a) or (b) of the Building Standards Act, with three or more floors above ground, as used in the supplementary provisions (附則) of Act No. 16 of 1991 on rental apartment houses that a farming heir builds on specified urbanization-area farmland.

主要構造部を耐火構造とした建築物又は建築基準法（昭和二十五年法律第二百一号）第二条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数三以上を有するもの

仮想通貨交換業者（かそうつうかこうかんぎょうしゃ）

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 28 of 2019, a virtual currency exchange service provider as defined in Article 2, paragraph (8) of the Payment Services Act as it stood before that Act amended it: a person registered under Article 63-2.

旧資金決済法第二条第八項に規定する仮想通貨交換業者

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 7.2% a year, Article 16 of the supplementary provisions (附則) replaces the 14.5% annual rate of the late-payment charge (延滞金) of Article 157, paragraph (1) with that rate plus 7.3%.

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

調書等の提出義務者（ちょうしょとうのていしゅつぎむしゃ）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 114 of 2011, which sets from 1 January 2013 the rules on tax officials' questioning and inspection (質問検査等), a person listed in Article 74-2, paragraph (1), item (i)(b) or Article 74-3, paragraph (1), item (i)(b) of the Act on General Rules for National Taxes as Act No. 114 of 2011 amended it (新国税通則法).

新国税通則法第七十四条の二第一項第一号ロ及び第七十四条の三第一項第一号ロに掲げる者

連結親法人事業年度（れんけつおやほうじんじぎょうねんど）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation business year as defined in Article 15-2(1) of the Corporation Tax Act as it stood before that Act amended it: the business year of the consolidated parent corporation (連結親法人) to which a consolidated corporation belonged, which marked out the consolidated business year under the consolidated tax payment system (連結納税).

旧法人税法第十五条の二第一項に規定する連結親法人事業年度

信用協同組合連合会（しんようきょうどうくみあいれんごうかい）

In the supplementary provisions (附則) of Act No. 107 of 1998, a federation of credit cooperatives as defined in Article 2, paragraph (1) of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) as amended by Article 16 of that 1998 Act.

新協金法第二条第一項に規定する信用協同組合連合会

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 7.2% a year, Article 13-2 of the supplementary provisions (附則) replaces the 14.5% annual rate of the late-payment charge (延滞金) of Article 45, paragraph (1) (including as applied under Articles 124 and 124-8 and Article 10 of the supplementary provisions) with that rate plus 7.3%.

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

改正前厚生年金保険法（かいせいまえこうせいねんきんほけんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Employees' Pension Insurance Act as it stood before Article 1 of that Act amended it.

第一条の規定による改正前の厚生年金保険法

納税義務者の取引先等（のうぜいぎむしゃのとりひきさきとう）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 114 of 2011, which sets from 1 January 2013 the rules on tax officials' questioning and inspection (質問検査等), a person listed in Article 74-2, paragraph (1), item (i)(c), item (ii)(b), item (iii)(b) or item (iv)(b), Article 74-3, paragraph (1), item (i)(c) to (g) or item (ii)(b) or (c), or Article 74-6, paragraph (1), item (i)(b) or item (ii)(b) of the Act on General Rules for National Taxes as Act No. 114 of 2011 amended it (新国税通則法), together with those Article 74-2, paragraphs (2) and (3) and Article 74-3, paragraph (3) of that Act add to them, and a person who becomes subject to questioning and inspection by tax officials under Article 74-9, paragraph (1) of that Act through Article 74-5, item (v)(b) and (c) of that Act.

新国税通則法第七十四条の二第一項第一号ハ、同項第二号ロ、同項第三号ロ及び第四号ロ、第七十四条の三第一項第一号ハからトまで並びに同項第二号ロ及びハに掲げる者（新国税通則法第七十四条の二第二項の規定により同条第一項第二号ロに掲げる者に含まれることとなる者、同条第三項の規定により同条第一項第三号ロ又は第四号ロに掲げる者とみなされることとなる者及び新国税通則法第七十四条の三第三項の規定により同条第一項第二号ロに掲げる者に含まれることとなる者を含む。）、新国税通則法第七十四条の五第五号ロ及びハの規定により新国税通則法第七十四条の九第一項に規定する当該職員による同項に規定する質問検査等…

被合併法人等の株主等（ひがっぺいほうじんとうのかぶぬしとう）

The shareholders or other investors, as defined in Article 2, item (xiv) of the Corporation Tax Act as amended in 2001, of a corporation merged into another or similarly reorganised between 1 April 2001 and 31 March 2002, in the transitional rules of the 2001 amending law (Act No. 6 of 2001).

新法人税法第二条第十四号に規定する株主等

一部負担金軽減市町村等（いちぶふたんきんけいげんしちょうそんとう）

In the supplementary provisions (附則) of Act No. 28 of 2012, a municipality that reduces the co-payment (一部負担金) ratio under Article 43, paragraph (1) of the National Health Insurance Act as amended by that Act, or one in which the prefecture or the municipality bears all or part of the co-payments of all or some insured persons; for it, the amount in item (i) of paragraph (1), on which the national contribution to municipalities for fiscal 2012 rests, is worked out, as a Cabinet Order (政令) provides, as if no such reduction or bearing had been made.

新国保法第四十三条第一項の規定により一部負担金の割合を減じている市町村及び都道府県又は市町村が被保険者の全部又は一部について、その一部負担金に相当する額の全部又は一部を負担することとしている市町村

株式等譲渡所得割交付金（かぶしきとうじょうとしょとくわりこうふきん）

The grant a prefecture pays to its municipalities out of the prefectural inhabitant tax (道府県民税) levied on the amount of specified share transfer income (特定株式等譲渡所得金額) listed in Article 23, paragraph 1, item 17 of the Local Tax Act.

地方税法第二十三条第一項第十七号に掲げる特定株式等譲渡所得金額により課する道府県民税に係る交付金

最初連結親法人事業年度（さいしょれんけつおやほうじんじぎょうねんど）

In Article 24, paragraph (2) of the supplementary provisions (附則) of Act No. 79 of 2002, the first consolidated parent corporation business year, as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as that Act amended it, in which the corporation is charged corporation tax on consolidated income for each consolidated business year.

各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度

前期調整対象外医療費額（ぜんきちょうせいたいしょうがいいりょうひがく）

In Article 17, paragraph (3), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose elderly medical expenses for the earlier period (前期老人医療費額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 56, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the fixed participant adjustment rate for the earlier period (前期確定加入者調整率).

…される額（イにおいて「一人平均老人医療費額」という。）で除して得た率が、新老健法第五十六条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る前期老人医療費額のうち、…

後期調整対象外医療費額（こうきちょうせいたいしょうがいいりょうひがく）

In Article 17, paragraph (7), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose elderly medical expenses for the later period (後期老人医療費額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 56, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the fixed participant adjustment rate for the later period (後期確定加入者調整率).

…される額（イにおいて「一人平均老人医療費額」という。）で除して得た率が、新老健法第五十六条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る後期老人医療費額のうち、…

保険料納付済期間等の月数（ほけんりょうのうふずみきかんとうのげっすう）

In Article 9-3-2, paragraphs (1) and (3) of the supplementary provisions (附則), a count of months of a person's insured period as a category 1 insured person (第一号被保険者) up to the month before the month of the request, as it stands on the day before the request: every month of premium-paid period (保険料納付済期間) in full, plus three quarters of the months of one-quarter premium exemption period (保険料四分の一免除期間), half of the months of half premium exemption period (保険料半額免除期間) and a quarter of the months of three-quarter premium exemption period (保険料四分の三免除期間).

請求の日の前日において請求の日の属する月の前月までの第一号被保険者としての被保険者期間に係る保険料納付済期間の月数、保険料四分の一免除期間の月数の四分の三に相…