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老齢年金給付（ろうれいねんきんきゅうふ）

The old-age pension benefit (老齢年金給付) that the surviving Pension Fund Association (存続連合会) pays to members of dissolved funds (解散基金加入員) under Article 161, paragraph (2) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013, kept in force by Article 61, paragraph (3) of that Act's supplementary provisions (附則).

平成二十五年改正法附則第六十一条第三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二十五年改正法第一条の規定による改正前の厚生年金保険法第百六十一条第二項の老齢年金給付

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

青色事業専従者（あおいろじぎょうせんじゅうしゃ）

In the table of the 1966 amending law (Act No. 31 of 1966) used to work out the 1966 tax prepayment base (予定納税基準額), a relative working in a blue-return filer's business to whom Article 57, paragraph (1) of the Income Tax Act before that amendment (counting such a relative's pay as a necessary expense) was applied in the 1965 income tax.

昭和４０年分の所得税につき旧法第五十七条第一項（青色事業専従者給与の必要経費算入の特例等）の規定の適用を受けた同項に規定する青色事業専従者

課税資産の譲渡等（かぜいしさんのじょうととう）

A taxable transfer of assets, etc. as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act; the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Article 1 of Act No. 69 of 2012 apply to those a business makes on or after the day that Act comes into effect, and those made earlier stay under the former rules.

消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等

資産管理運用機関等（しさんかんりうんようきかんとう）

In the supplementary provisions (附則) of Act No. 63 of 2013, an asset management and investment institution or fund as defined in Article 30, paragraph (3) of the Defined-Benefit Corporate Pension Act as amended by that Act: the body that pays a defined-benefit corporate pension's (確定給付企業年金) benefits once they are awarded.

改正後確定給付企業年金法第三十条第三項に規定する資産管理運用機関等

連結欠損金個別帰属額（れんけつけっそんきんこべつきぞくがく）

In Articles 20 and 21 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the amount defined in Article 81-9(6) of the Corporation Tax Act as it stood before that Act: the part of a consolidated deficit (連結欠損金額) that a Cabinet Order (政令) attributes to each consolidated corporation (連結法人).

旧法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額

特定移行一般社団法人等（とくていいこういっぱんしゃだんほうじんとう）

A general incorporated association or foundation (一般社団法人又は一般財団法人) that continues under Article 40, paragraph 1 of Act No. 50 of 2006 (整備法, the Act adjusting related laws for the new system of general and public interest incorporated associations and foundations), has registered under Article 106, paragraph 1 of that Act as read under its Article 121, paragraph 1, is a non-profit corporation (非営利型法人) under the Corporation Tax Act and meets the other requirements a Cabinet Order (政令) sets; real property it acquires for direct use in a kindergarten, library or museum it has run since before 1 December 2008 is free of real property acquisition tax (不動産取得税).

整備法第四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百二十一条第一項において読み替えて準用する整備法第百六条第一項の登記をしたもののうち、非営利型法人に該当することその他政令で定める要件に該当するもの

特定居住用財産の譲渡損失の金額（とくていきょじゅうようざいさんのじょうとそんしつのきんがく）

For a prefectural or municipal inhabitant tax income levy (所得割) taxpayer who, from 1 January 2004 to 31 December 2027, makes a specified transfer (特定譲渡) of transferred assets (譲渡資産) as defined in Article 41-5-2, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation while still owing a housing loan on them the day before the contract, the part of the loss on that transfer that cannot be set off against the long-term or short-term capital gains of Articles 34 and 35 of the supplementary provisions (附則) for the following fiscal year's tax, computed as a Cabinet Order (政令) provides and capped at the housing loan balance less the sale price; years in which certain other reliefs on transfers of assets were used are excluded.

…十一日までの期間（以下この条において「適用期間」という。）内に、租税特別措置法第四十一条の五の二第七項第一号に規定する譲渡資産（以下この条において「譲渡資産」という。）の同号に規定する特定譲渡（以下この…

老齢確定給付企業年金中途脱退者等（ろうれいかくていきゅうふきぎょうねんきんちゅうとだったいしゃとう）

In Articles 57 to 59 of the supplementary provisions (附則) of Act No. 63 of 2013, a person to whom the surviving Pension Fund Association (存続連合会) owes old-age benefits (老齢給付金) under Article 91-2, paragraph (3) or Article 91-3, paragraph (3) of the Defined-Benefit Corporate Pension Act as it stood before that Act, kept in force by Article 63, paragraph (1) or (2) of those supplementary provisions, or owes surviving-association old-age benefits (存続連合会老齢給付金) under Article 46, paragraph (3), Article 47, paragraph (3) or Article 49-2, paragraph (1) of those supplementary provisions.

存続連合会が附則第六十三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確定給付企業年金法第九十一条の二第三項若しくは附則第六十三条第二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確定給付企業年金法第九十一条の三第三項の規定（以下この条から附則第五十九条までにおいて「なお効力を有する改正前確定給付企業年金法第九十一条…

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

現物分配（げんぶつぶんぱい）

In the supplementary provisions (附則) of Act No. 6 of 2010, a distribution in kind as Article 10, paragraph (2) of those supplementary provisions defines it.

附則第十条第二項に規定する現物分配

住所地市町村長（じゅうしょちしちょうそんちょう）

In Articles 30-14 and 30-16 and in the supplementary provisions (附則) of Cabinet Order No. 17 of 2025, the mayor of the municipality whose Basic Resident Register (住民基本台帳) records the person making the request or application.

同令第三十条の十四第一項に規定する住所地市町村長

経過措置対象資産（けいかそちたいしょうしさん）

In Article 7 of the supplementary provisions (附則) of Act No. 24 of 1998, an asset for which a special repair reserve account (特別修繕引当金勘定) was set up at the end of the business year immediately before the first business year beginning on or after the day that Act came into effect (a specified asset, 特定資産), and an asset received in a qualified organizational restructuring (適格組織再編成) — a qualified merger, or a qualified company split, contribution in kind or post-formation acquisition as defined in the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006 (平成十八年新法) — that was a specified asset of the transferring corporation immediately before it.

…初に開始する事業年度の直前の事業年度終了の日において特別修繕引当金勘定が設けられている資産（以下この項において「特定資産」という。）及び適格組織再編成（適格合併、所得税法等の一部を改正する等の法律（平成…

株式売買損失準備金残額（かぶしきばいばいそんしつじゅんびきんざんがく）

In Article 17 of the supplementary provisions (附則) of Act No. 7 of 1985, the amount of a corporation's reserve for losses on share trading (株式売買損失準備金) less what had been, or was to be, included in gross profits (益金) by the end of the business year under the next paragraph, and what was included in earlier business years under that paragraph.

当該株式売買損失準備金の金額から同日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度…

消費者（しょうひしゃ）

In Article 3 of the supplementary provisions (附則), a consumer as defined in Article 2, paragraph (1) of the Consumer Contract Act (Act No. 61 of 2000): any individual, except one who becomes a party to a contract as a business or for the purposes of a business.

消費者契約法（平成十二年法律第六十一号）第二条第一項に規定する消費者

下限割合（かげんわりあい）

In Articles 14 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, the rate a Cabinet Order (政令) sets under Article 55, paragraph (2) of this Act as Article 3 of that Act amended it (新老健法); where an insurer's share of participants aged 75 or over, etc. (七十五歳以上の加入者等) among its participants (加入者) for a period is below it, its participant adjustment rate for that period is worked out with this rate instead.

新老健法第五十五条第二項の政令で定める割合

損害保険料（そんがいほけんりょう）

A casualty insurance premium (損害保険料) as referred to in Article 77, paragraph (1) (deduction for casualty insurance premiums) of the Income Tax Act as amended by Act No. 15 of 1974 (新法), in the tables appended to that Act's supplementary provisions.

新法第七十七条第一項（損害保険料控除）に規定する損害保険料

加熱式たばこ（かねつしきたばこ）

Heated tobacco (加熱式たばこ) as listed in Article 74, paragraph 2, item 1(e), including the products Article 74-3-2 deems manufactured tobacco (製造たばこ), whose number of sticks for prefectural tobacco tax (道府県たばこ税) on sales from 1 April 2026 this paragraph converts into a number of cigarettes.

第七十四条第二項第一号ホに掲げる加熱式たばこをいい、第七十四条の三の二の規定により製造たばことみなされるものを含む

準備金設定資産（じゅんびきんせっていしさん）

In these supplementary provisions (附則) of Act No. 114 of 2011, the fixed asset for which the reserve for special repairs (特別修繕準備金) referred to in paragraph (2) of the Article was set aside.

同項の特別修繕準備金に係る固定資産

清算未了特定基金（せいさんみりょうとくていききん）

A specified fund (特定基金) that, before Act No. 63 of 2013 came into effect, had been granted a deferral of payment under Article 34, paragraph (5) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as it stood before that Act amended it, and that is still being wound up; Article 28, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2013 keeps those earlier provisions in force for it.

附則第三十条第一項に規定する清算未了特定基金