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暗号資産管理業務（あんごうしさんかんりぎょうむ）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 28 of 2019, carrying on as a business the management of cryptoassets for others (暗号資産の管理) as defined in Article 2, paragraph (7) of the Payment Services Act as amended by Article 1 of that Act, other than management that fell under item (iii) of that paragraph as it stood before (managing users' money or virtual currency (仮想通貨) in connection with buying, selling or exchanging virtual currency or acting as intermediary, broker or agent for those).

第一条の規定による改正後の資金決済に関する法律（以下「新資金決済法」という。）第二条第七項に規定する暗号資産の管理（第一条の規定による改正前の資金決済に関する法律（以下「旧資金決済法」という…

新金融商品取引業（しんきんゆうしょうひんとりひきぎょう）

In Articles 10 and 11 of the supplementary provisions (附則) of Act No. 28 of 2019, financial instruments business (金融商品取引業) as defined in Article 2, paragraph (8) of this Act as amended by that Act that was not financial instruments business under Article 2, paragraph (8) as it stood before Article 2 of that Act amended it.

新金融商品取引法第二条第八項に規定する金融商品取引業をいい、第二条の規定による改正前の金融商品取引法第二条第八項に規定する金融商品取引業に該当するものを除く

警戒区域設定指示等（けいかいくいきせっていしじとう）

An alert zone setting instruction, etc. as defined in Article 11-6, paragraph 3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake; Article 44-2 of the supplementary provisions (附則) rewords the capital gains provisions for a taxpayer whose home lay in the area it covered on the day it was given and could no longer be lived in because of it.

震災特例法第十一条の六第三項に規定する警戒区域設定指示等

取引責任準備金残額（とりひきせきにんじゅんびきんざんがく）

The securities transaction liability reserve (証券取引責任準備金) or commodity transaction liability reserve (商品取引責任準備金), less the amounts already added to gross profits (益金) under the transitional rules of the supplementary provisions (附則) of Act No. 17 of 1996 by the end of each business year.

当該証券取引責任準備金の金額又は商品取引責任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った金額又は同日前に終了した事業年度…

病院（びょういん）

A place where a doctor or dentist practises medicine or dentistry for the public or for a particular group of many people and which has facilities for admitting 20 or more inpatients, as Article 1-5, paragraph (1) defines it.

医療法第一条の五第一項に規定する病院

診療所（しんりょうじょ）

A place where a doctor or dentist practises medicine or dentistry for the public or for a particular group of many people, which either has no facilities for admitting inpatients (and is not a facility for receiving online medical care (オンライン診療受診施設)) or has facilities for 19 or fewer, as Article 1-5, paragraph (2) defines it.

同条第二項に規定する診療所

適格合併（てきかくがっぺい）

A qualified merger as defined in Article 72-23-3, paragraph 1 of the Local Tax Act as amended by Act No. 80 of 2002.

同項に規定する適格合併

障害者等（しょうがいしゃとう）

In the 2002 amending law (Act No. 65 of 2002), a person with a disability or other eligible person (障害者等) as defined in Article 9-2, paragraph (1) of the Income Tax Act (the exemption for such persons' postal savings (郵便貯金) interest), who takes the place of the elderly (老人等) in the former Article 10 on tax-free small savings while it stays in force for a transition period.

所得税法第九条の二第一項（障害者等の郵便貯金の利子所得の非課税）に規定する障害者等

事業年度（じぎょうねんど）

A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.

消費税法第二条第一項第十三号に規定する事業年度

鉄軌道用地（てっきどうようち）

Land for railways and tramways as defined in Article 17-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2007; for fiscal 2007 a municipality that could not revise or decide its value by the tax notice deadline could collect the tax on it provisionally.

新法附則第十七条の三第一項に規定する鉄軌道用地

標準報酬月額（ひょうじゅんほうしゅうげつがく）

In Article 17-4 of the supplementary provisions (附則) of Act No. 62 of 2012, the standard monthly remuneration as provided in Article 20, paragraph (1) of the Employees' Pension Insurance Act.

同法第二十条第一項に規定する標準報酬月額

旧リース譲渡（きゅうりーすじょうと）

In Article 17 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025), a lease transfer (リース譲渡) as Article 63, paragraph (1) of the Corporation Tax Act as it stood before that Act defined it, made in a business year beginning on or before 31 March 2027; that old Article 63 stays in force for computing the income from it.

令和九年三月三十一日以前に開始した事業年度において行われた同条第一項に規定するリース譲渡

高速取引行為（こうそくとりひきこうい）

Buying and selling securities or conducting market derivatives transactions, entrusting either to another, or a similar act a Cabinet Order (政令) specifies, where the decision to do it is made automatically by an electronic data processing system and the information needed to carry it out is sent to a financial instruments exchange or other recipient a Cabinet Office Order (内閣府令) specifies by a method that Order sets for shortening the time sending it would normally take, other than acts a Cabinet Order exempts as posing no risk to the protection of investors.

この法律による改正後の金融商品取引法（以下「新法」という。）第二条第四十一項に規定する高速取引行為

解散基金加入員（かいさんききんかにゅういん）

In the supplementary provisions (附則) of Act No. 61 of 1988, a person to whom a dissolved employees' pension fund (厚生年金基金) owed, on the day it dissolved, old-age pension benefits (老齢年金給付) under Article 130, paragraph (1) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013, kept in force by Article 5, paragraph (1) of that Act's supplementary provisions.

解散した基金がその解散した日において平成二十五年改正法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…

石油製品販売業者（せきゆせいひんはんばいぎょうしゃ）

In Article 14 of the supplementary provisions (附則) of Act No. 4 of 1993, a petroleum product seller as referred to in Article 700-3, paragraph 4 of the Local Tax Act as amended by that Act; light oil it owned, or held in custody for others, on 1 December 1993 was charged the light oil delivery tax (軽油引取税) at 7,800 yen per kilolitre.

同項に規定する石油製品販売業者

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）

A consolidated parent corporation business year as defined in Article 15-2, paragraph 1 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.

四年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

通算後譲渡損失の金額（つうさんごじょうとそんしつのきんがく）

The part of the taxpayer's net loss (純損失の金額) for the year, as defined in Article 32, paragraph 8 or Article 313, paragraph 8, that arises from a loss on the transfer of residential property (居住用財産の譲渡損失の金額), worked out as a Cabinet Order (政令) sets and leaving out the part for land or land rights over 500 square metres.

当該道府県民税又は市町村民税の所得割の納税義務者のその年において生じた第三十二条第八項又は第三百十三条第八項に規定する純損失の金額（以下この条において「純損失の金額」という。）のうち、居住用財産の譲渡損失の金…

適格合併（てきかくがっぺい）

In Article 43(4) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), a qualified merger as defined in Article 2(2)(xi) of this Act, which adopts Article 2(xii)-8 of the Corporation Tax Act: a merger, of one of the kinds that item lists, in which the shareholders of the merged corporation receive no assets other than shares of the merging corporation or of its wholly owning parent corporation (apart from dividends, payments to dissenting shareholders and certain payments to minority shareholders).

同条第二項第十一号に規定する適格合併

企業型年金（きぎょうがたねんきん）

In Articles 56 and 59 of the supplementary provisions (附則) of Act No. 63 of 2013, a corporate-type pension plan as Article 2, paragraph (2) of the Defined Contribution Pension Act defines it: a pension plan that an employer whose place of business is covered by employees' pension insurance runs, alone or jointly with others, under Chapter II of that Act.

改正後確定拠出年金法第二条第二項に規定する企業型年金

課税仕入れ（かぜいしいれ）

A taxable purchase (課税仕入れ) as defined in Article 2, paragraph 1, item 12 of the Consumption Tax Act: a business operator's acquiring or renting assets from another person, or receiving services from them other than services paid for with salary, etc. (給与等), in the course of its business, where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), not counting transactions listed in Article 7, paragraph 1 of that Act and supplies exempt from consumption tax under Article 8, paragraph 1 of that Act or another law or treaty.

消費税法第二条第一項第十二号に規定する課税仕入れ