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減価補償金（げんかほしょうきん）

Compensation for decrease in value (減価補償金) as provided for in Article 109, paragraph (1) of the Land Readjustment Act, payable in a land readjustment project under that Act.

会社法整備法（かいしゃほうせいびほう）

Short name for the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005), named in reckoning amounts applied to make good a capital deficit between 1 April 2001 and 30 April 2006.

旧有限会社法（きゅうゆうげんがいしゃほう）

The law on limited liability companies (有限会社法, Act No. 74 of 1938) as it stood before Article 1 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) abolished it.

従前の宅地等（じゅうぜんのたくちとう）

In Article 73-14, paragraph 8, the building land, leasehold right (借地権) or building, or designated building land (指定宅地) or a right to use and profit from it, of Article 73, paragraph 1, item 3 or 8 of the Urban Renewal Act, or the building land, leasehold right or building of Article 118-7, paragraph 1, item 3 of that Act, in return for which a person receives real property in an urban redevelopment project (市街地再開発事業).

被団体共済者（ひだんたいきょうさいしゃ）

In Article 18-4, paragraph (1), item (ii), a person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約) with a specified retirement allowance mutual aid organization (特定退職金共済団体), as Article 73, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it, here as the person covered by the life mutual aid (生命共済) of that organization.

特定中小企業者等（とくていちゅうしょうきぎょうしゃとう）

In Article 44-2(1), a small or medium-sized enterprise (中小企業者) filing blue returns, other than those excluded under Article 42-4(19)(viii) and (viii)-2, or a corporation a Cabinet Order (政令) treats alike, that received certification under Article 56(1) or 58(1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (中小企業等経営強化法) between the day Act No. 21 of 2019 came into effect and 31 March 2027, and is a small or medium-sized enterprise as Article 2(1) of that Act defines it.

金融機関の営業所等（きんゆうきかんのえいぎょうしょとう）

In Article 2, the business office, office or similar place of a bank, trust company, shinkin bank (信用金庫), labour bank (労働金庫), credit cooperative, the Norinchukin Bank, the Shoko Chukin Bank, a savings-taking agricultural or fishery cooperative or another body listed in Article 32, item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), where schoolchildren save under the guidance of their school's head.

政党等に対する寄附金（せいとうとうにたいするきふきん）

Money an individual spends within the designated period (指定期間) on a donation related to political activities (政治活動に関する寄附) to a political party or political fund-raising group listed in Article 41-18, paragraph (1), item (i) or (ii), and that is reported in a report under Article 12 or 17 of the Political Funds Control Act.

公共事業の事業主体等（こうきょうじぎょうのじぎょうしゅたいとう）

The national government, the government-funded corporations, or the local governments and similar bodies that carry out a public works project (公共事業) for which an absorption ratio of unemployed persons (失業者吸収率) has been fixed, including anyone carrying out the project for them under a contract.

昭和五十三年改正訓練規則（しょうわごじゅうさんねんかいせいくんれんきそく）

The Ministry of Labour Order (労働省令) No. 37 of 1978 that partly amended the enforcement rules for vocational training (職業訓練法施行規則); Article 2, paragraph (2) of its supplementary provisions allows a training period to be shortened.

認定産業競争力基盤強化商品生産販売事業者（にんていさんぎょうきょうそうりょくきばんきょうかしょうひんせいさんはんばいじぎょうしゃ）

A certified business adaptation operator (認定事業適応事業者) as described in Article 21-35 of the Act on Strengthening Industrial Competitiveness, certified under Article 21-22, paragraph (1) of that Act between the day Act No. 45 of 2024 came into effect and 31 March 2027, whose certified plan names the industrial competitiveness base-strengthening products (産業競争力基盤強化商品), such as semiconductors, it will produce.

認定エネルギー利用環境負荷低減事業適応事業者（にんていえねるぎーりようかんきょうふかていげんじぎょうてきおうじぎょうしゃ）

A certified business adaptation operator (認定事業適応事業者) under Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness, including a certified environmental burden reduction business operator (認定環境負荷低減事業者) under the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc., certified between the day Act No. 70 of 2021 came into effect and 31 March 2028, whose certified plan for energy-use environmental burden reduction business adaptation (エネルギー利用環境負荷低減事業適応) states that it will bring in production process efficiency equipment, etc. (生産工程効率化等設備).

認定特別事業再編計画（にんていとくべつじぎょうさいへんけいかく）

A special business restructuring plan (特別事業再編計画) under Article 24-2, paragraph (1) of the Act on Strengthening Industrial Competitiveness, certified between the day Act No. 45 of 2024 came into effect and 31 March 2027 for a corporation that is a certified special business restructuring operator, as changed by any later certification under Article 24-3, paragraph (1) of that Act.

存続連合会（そんぞくれんごうかい）

The surviving Pension Fund Association, as Article 3, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it: the Pension Fund Association (企業年金連合会) set up under this Act as it stood before that Act that continues to exist under Article 37 of those supplementary provisions.

附則第三十七条の規定によりなお存続する企業年金連合会

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

配当所得（はいとうしょとく）

Dividend income as defined in Article 24 of the Income Tax Act from dividends of surplus, dividends of profits, distributions of surplus, distributions of money (金銭の分配) or distributions of profit from securities investment trusts (証券投資信託), limited to those from corporations with their head or main office in Japan and excluding the dividends, etc. listed in Article 9, paragraph 1 of the Act on Special Measures Concerning Taxation.

…の分配、金銭の分配又は証券投資信託の収益の分配に係る所得税法第二十四条に規定する配当所得（この法律の施行地に主たる事務所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別措置法…

参加国等（さんかこくとう）

The foreign corporations (外国法人) Article 78, paragraph 1, item 3 of the supplementary provisions (附則) lists for the International Horticultural Expo 2027: official participants (公式参加者) — foreign states or international organizations that accepted the Japanese Government's official invitation to take part —, foreign corporations a Ministry of Internal Affairs and Communications Order (総務省令) sets that do an official participant's non-profit Expo work, and the Bureau International des Expositions (博覧会国際事務局).

次に掲げる外国法人（国内（この法律の施行地をいう。第六号において同じ。）に本店又は主たる事務所若しくは事業所を有しない法人をいう。以下この号、次号ロ及び第六号において同じ。）

四半期報告書（しはんきほうこくしょ）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, the report that listed companies, etc. (上場会社等) — companies required to file annual securities reports that a Cabinet Order (政令) specified, such as issuers of listed securities — had to file for each three-month period of a business year longer than three months, on their corporate group's financial condition and other particulars, under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it.

第三号旧金融商品取引法第二十四条の四の七第一項に規定する四半期報告書

住所（じゅうしょ）

In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 from Article 7, paragraph (2) on, a person's address as Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act uses the word: for someone with no address in Japan, the place Article 81 of that Regulation sets instead.

所得税法施行規則第八十一条の七第三項第一号（利子等の受領者の申請により作成する帳簿の記載事項）に規定する住所

特例計算期間（とくれいけいさんきかん）

A period for calculating interest or distributions that ends within five years after the 2002 amending law (Act No. 65 of 2002) came into effect.

利子又は収益の分配の計算期間で施行日以後五年を経過する日までにその期間が終了するもの