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事業専従者（じぎょうせんじゅうしゃ）

In Appended Table 3 of the supplementary provisions (附則) of Act No. 31 of 1966, which is used to work out the 1966 prepayment base, a relative working only in a resident's business, as defined in Article 57, paragraph (2) of this Act as it stood before that amendment, to whom that provision applied for the income tax of 1965.

昭和４０年分の所得税につき旧法第五十七条第二項の規定の適用を受けた同項に規定する事業専従者

特定投資家（とくていとうしか）

In the supplementary provisions (附則) of Act No. 58 of 2009, a professional investor as defined in Article 2, paragraph (31) of this Act as it stood before that Act amended it.

旧金融商品取引法第二条第三十一項に規定する特定投資家

旧リース譲渡（きゅうりーすじょうと）

A lease transfer as defined in Article 65, paragraph (1) of this Act as it stood before the 2025 amending law (Act No. 13 of 2025), made in 2027 or an earlier year.

令和九年以前の各年において行われた同項に規定するリース譲渡

終了制度加入者等（しゅうりょうせいどかにゅうしゃとう）

In Article 49 of the supplementary provisions (附則) of Act No. 63 of 2013, the members, etc. of a terminated plan as defined in Article 91-22, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by that Act: the people who were entitled to survivors' benefits (遺族給付金) under a defined-benefit corporate pension (確定給付企業年金) on the day it ended.

改正後確定給付企業年金法第九十一条の二十二第一項に規定する終了制度加入者等

確定医療費拠出金（かくていいりょうひきょしゅつきん）

In the supplementary provisions (附則) of Act No. 25 of 2005, the final medical expense contribution under Article 56, paragraph (1) of the elderly health law (老人保健法), against which the provisional contribution (概算医療費拠出金) for fiscal 2003 is compared: the difference adjusts the national contribution and the adjustment grants (調整交付金) for fiscal 2005 (Article 3, paragraphs (1) and (4)).

老人保健法第五十六条第一項に規定する確定医療費拠出金

電子決済等代行業（でんしけっさいとうだいこうぎょう）

In the supplementary provisions (附則) of Act No. 49 of 2017, electronic payment services as defined in Article 2, paragraph (17) of the Banking Act as amended by Article 1 of that Act.

第一条の規定による改正後の銀行法（以下「新銀行法」という。）第二条第十七項に規定する電子決済等代行業

介護給付費納付金調整金額（かいごきゅうふひのうふきんちょうせいきんがく）

In Articles 3 and 4 of the supplementary provisions (附則) of Act No. 25 of 2005, the amount worked out on the model of Article 151, paragraph (2) of the Long-Term Care Insurance Act as it stood before Article 3 of the Act Partially Amending the Long-Term Care Insurance Act, etc. (Act No. 77 of 2005) amended it, which goes with the amount by which an earlier fiscal year's estimated long-term care benefit payment (概算介護給付費納付金) exceeded or fell short of the finalized one (確定介護給付費納付金) in working out the national contribution to municipalities for fiscal 2005 and 2006.

旧介護保険法第百五十一条第二項の規定の例により算定した額

田園住居地域内市街化区域農地（でんえんじゅうきょちいきないしがいかくいきのうち）

Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.

附則第十九条の二第一項に規定する田園住居地域内市街化区域農地

連結法人の連結親法人事業年度（れんけつほうじんのれんけつおやほうじんじぎょうねんど）

The business year of the consolidated parent corporation (連結親法人) to which a consolidated corporation (連結法人) belonged, which marked out the consolidated business year under the consolidated tax payment system (連結納税), as Article 15-2(1) of the Corporation Tax Act defined it.

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

特別調整前概算医療費拠出金相当額（とくべつちょうせいまえがいさんいりょうひきょしゅつきんそうとうがく）

In Articles 27 and 28 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the total of the amounts listed in the items of Article 55, paragraph (1) of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it.

健康保険法等の一部を改正する法律（平成十四年法律第百二号）第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額

退職被保険者等確定医療費拠出金相当額（たいしょくひほけんしゃとうかくていいりょうひきょしゅつきんそうとうがく）

In the supplementary provisions (附則) of Act No. 25 of 2005, the amount equivalent to the final medical expense contribution before burden adjustment (負担調整前確定医療費拠出金相当額) under Article 56, paragraph (3) of the elderly health law (老人保健法), multiplied by the enrolment ratio of retired insured persons, etc. (退職被保険者等加入割合), against which the fiscal 2003 provisional amount for retired insured persons, etc. is compared: the difference adjusts the national contribution and the adjustment grants (調整交付金) for fiscal 2005 (Article 3, paragraphs (1) and (4)).

老人保健法第五十六条第三項に規定する負担調整前確定医療費拠出金相当額に退職被保険者等加入割合を乗じて得た額

経過日（けいかび）

In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the same day as in Article 49, paragraph (2) of the supplementary provisions of Ministry of Finance Order No. 53 of 2014: the day on which six years have passed from the date that 2014 Order came into effect.

平成二十六年改正規則附則第四十九条第二項に規定する経過日

被災日（ひさいび）

In Article 86-5, the day a business operator became a disaster-affected business operator (被災事業者) — a victim of a specified extraordinary disaster (特定非常災害).

同項に規定する被災日

労働者（ろうどうしゃ）

In Article 2 of the supplementary provisions (附則) of Act No. 68 of 1992, a worker as defined in Article 14, paragraph (1) of this Act as Article 2 of Act No. 68 of 1992 amended it.

新法第十四条第一項に規定する労働者

合併法人（がっぺいほうじん）

A merging corporation (合併法人) as defined in Article 72-23-3, paragraph 1 of the Local Tax Act as amended by Act No. 80 of 2002, in a qualified merger (適格合併) by which a corporation carrying on a business is dissolved.

同項に規定する合併法人

保税地域（ほぜいちいき）

A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.

同項第二号に規定する保税地域

資産管理機関（しさんかんりきかん）

In Articles 56 and 59 of the supplementary provisions (附則) of Act No. 63 of 2013, the asset management institution of a corporate-type pension (企業型年金) as defined in Article 2, paragraph (7), item (i), (b) of the Defined Contribution Pension Act as amended by that Act: the other party to the contract the employer running the plan has concluded under Article 8, paragraph (1) of that Act.

改正後確定拠出年金法第二条第七項第一号ロに規定する資産管理機関

別表第二法人等（べっぴょうだいにほうじんとう）

In Article 7 of the supplementary provisions (附則) of Act No. 37 of 2021, the corporations listed in Appended Table 2 (別表第二) of this Act as amended by Article 50 of that Act; the Japan Organization of Occupational Health and Safety (独立行政法人労働者健康安全機構), where Article 58, paragraph (2) of that amended Act treats it as a business handling personal information, pseudonymized personal information or information related to personal information; and businesses handling personal information (個人情報取扱事業者) that are academic research institutions or the equivalent (学術研究機関等).

第五十条改正後個人情報保護法別表第二に掲げる法人、第五十条改正後個人情報保護法第五十八条第二項の規定により第五十条改正後個人情報保護法第十六条第二項に規定する個人情報取扱事業者、同条第五項に規定する仮名加工情報取扱事業者若しくは同条第七項に規定する個人関連情報取扱事業者とみなされる独立行政法人労働者健康安全機構又は同条第八項に規定する学術研究機関等である同条第二項に規定する個人情報取扱事業者

貸金等根保証契約（かしきんとうねほしょうけいやく）

In the supplementary provisions (附則) of Act No. 147 of 2004, a revolving guarantee contract for loans as defined in Article 465-2, paragraph (1) of the Civil Code as amended by that Act, which Article 4 of those supplementary provisions deals with where it was concluded before that Act came into effect.

新法第四百六十五条の二第一項に規定する貸金等根保証契約

通常市街化区域農地（つうじょうしがいかくいきのうち）

Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).

同条第一項に規定する通常市街化区域農地