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確定給付企業年金（かくていきゅうふきぎょうねんきん）

In the supplementary provisions (附則) of Act No. 63 of 2013, a defined-benefit corporate pension as defined in Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Article 2 of that Act: a pension plan that employers at places of business covered by employees' pension insurance (厚生年金適用事業所) run under that Act, alone or jointly.

改正後確定給付企業年金法第二条第一項に規定する確定給付企業年金

課税期間（かぜいきかん）

A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.

地方税法第七十二条の七十八第三項に規定する課税期間

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

年金給付等積立金（ねんきんきゅうふとうつみたてきん）

In the supplementary provisions (附則) of Act No. 63 of 2013, the reserves of a surviving employees' pension fund (存続厚生年金基金) to be used for the old-age pension benefits and other benefits (老齢年金給付等) under Article 130, paragraphs (1) to (3) of this Act as it stood before that Act, which Article 5, paragraph (1) of those supplementary provisions keeps in force.

附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百三十条第一項から第三項までに規定する給付（以下「老齢年金給付等」という。）に充てるべき積立金

退職所得控除額控除後の退職手当等の金額（たいしょくしょとくこうじょがくこうじょごのたいしょくてあてとうのきんがく）

In the retirement income withholding tables of the Acts amending the Income Tax Act from 1966 to 1974, the severance pay or other such compensation (退職手当等) left after taking off the retirement income deduction (退職所得控除額) set out in Article 201, paragraph (2) of the amended Act — the amount against which the table gives the tax to withhold.

退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額

年金たる給付（ねんきんたるきゅうふ）

In Article 11, paragraph (3) of the supplementary provisions (附則) of Act No. 34 of 1985 and the provisions after it, as part of the phrase "pensions under the pre-2012 mutual aid Acts" (平成二十四年改正前共済各法による年金たる給付): the pensions paid under the long-term benefit provisions of the mutual aid association laws for national public officers, local public officers and private school staff as they stood before the 2012 Pension Unification Act (平成二十四年一元化法), which that Act's supplementary provisions keep in force.

平成二十四年一元化法附則第三十七条第一項の規定によりなおその効力を有するものとされた平成二十四年改正前国共済法の長期給付に関する規定その他の…

市街化区域設定年度（しがいかくいきせっていねんど）

The fiscal year whose assessment date (賦課期日) is 1 January of the year after the urbanization promotion area designation date (市街化区域設定日), or that date itself where it is 1 January.

旧都市計画法第七条第一項に規定する市街化区域及び市街化調整区域に関する都市計画又は都市計画法第七条第一項に規定する区域区分に関する都市計画が当該市町村の区域について定められたことその他の政令で定める事由の…

連結子法人（れんけつこほうじん）

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 subsidiary corporation as defined in Article 2(2)(x)-5 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7 of the Corporation Tax Act: a domestic corporation wholly controlled by a consolidated parent corporation (連結親法人) that, together with it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax with the parent as the taxpayer under the consolidated tax payment system (連結納税).

同項第十号の五に規定する連結子法人

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 Articles 19 to 29 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), 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.

十月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

連結完全支配関係（れんけつかんぜんしはいかんけい）

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 full controlling interest as defined in Article 2(2)(x)-7 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-7 of the Corporation Tax Act: the full control relationship (完全支配関係) between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to relationships a Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.

同項第十号の七に規定する連結完全支配関係

勤続年数（きんぞくねんすう）

The number of years a person worked for the employer paying their retirement allowance, counted as a Cabinet Order (政令) sets, on which the deduction from retirement income depends; Appended Table 6 counts them in the same way as Article 201, paragraph (2).

第二百一条第二項（徴収税額）に規定する勤続年数に準ずる勤続年数

各連結事業年度（かくれんけつじぎょうねんど）

Each consolidated business year as defined in Article 2, paragraph (2), item (xix) of this Act as it stood before the amendments of Act No. 8 of 2020 that took effect in 2022 (四年旧措置法, the former Act of 2022), in the transitional rules of that Act's supplementary provisions (附則).

四年旧措置法第二条第二項第十九号に規定する連結事業年度

土地等（とちとう）

Land, etc. as defined in Article 31, paragraph 1 of the Act on Special Measures Concerning Taxation: land or a right over land.

租税特別措置法第三十一条第一項に規定する土地等

課税給与所得金額（かぜいきゅうよしょとくきんがく）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, an employee's salary after the salary income deduction (給与所得控除), less the other deductions listed in Article 190, item 2 (a) to (d) of the amended Act as read under those Acts — the amount against which the table gives the year's tax on salary.

附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条…

自動車等持出困難区域（じどうしゃとうもちだしこんなんくいき）

The area from which motor vehicles, etc. are hard to take out (自動車等持出困難区域) as defined in Article 54, paragraph 1 of the supplementary provisions (附則): an area the Minister for Internal Affairs and Communications (総務大臣) designates and publicly notifies, within the evacuation order area (避難指示区域) that paragraph describes, as one where, because entry is difficult, motor vehicles and light motor vehicles with three or more wheels cannot readily be moved out.

附則第五十四条第一項に規定する自動車等持出困難区域

調整所得金額（ちょうせいしょとくきんがく）

In the income tax rate table of the 1970 amending law (Act No. 36 of 1970), the adjusted income as defined in Article 90, paragraph (1), item (i) of the Income Tax Act as that law amended it: the reduced income on which tax is first worked out under the averaging rule for fluctuating and temporary income (変動所得及び臨時所得の平均課税).

新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額

連結事業年度（れんけつじぎょうねんど）

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 business year as defined in Article 2(2)(xix) of this Act as it stood before that Act amended it, which adopted Article 15-2 of the Corporation Tax Act: the period from the start to the end of the business year of the consolidated parent corporation (連結親法人) of a group that paid corporation tax together under the consolidated tax payment system (連結納税).

旧租税特別措置法第二条第二項第十九号に規定する連結事業年度

勧告遊休農地（かんこくゆうきゅうのうち）

Farmland (農地) for which a recommendation (勧告) has been made under Article 36, paragraph 1 of the Cropland Act.

農地のうち農地法第三十六条第一項の規定による勧告があつたもの

ガス状炭化水素（がすじょうたんかすいそ）

Gaseous hydrocarbons as defined in Article 2, item 3 of the Petroleum and Coal Tax Act (Act No. 25 of 1978, still under its former title (石油税法) when Act No. 4 of 1988 was passed), as used in transitional provisions on petroleum tax and petroleum and coal tax rates in the supplementary provisions (附則) of Act No. 4 of 1988 and Act No. 16 of 2012.

同法第二条第三号に規定するガス状炭化水素

子会社（こがいしゃ）

In Articles 2, 3, 5 and 6 of the supplementary provisions (附則) of Act No. 46 of 2021, a subsidiary company as defined in Article 2, paragraph (8) of this Act.

銀行法第二条第八項に規定する子会社