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在留資格未取得外国人（ざいりゅうしかくみしゅとくがいこくじん）

A foreign national in Japan who holds no status of residence (在留資格): anyone other than a person staying under a status in Appended Table I or II, a person whose landing permission for temporary refuge has not yet run out, or a special permanent resident.

入管法第六十一条の二の二第一項に規定する在留資格未取得外国人

特定地方独立行政法人等（とくていちほうどくりつぎょうせいほうじんとう）

In Article 9 of the supplementary provisions (附則) of Act No. 37 of 2021, the local incorporated administrative agencies (地方独立行政法人) listed in Article 58, paragraph (1), item (ii) of this Act as amended by Article 51 of that Act, and the organs of local governments (地方公共団体の機関) listed in paragraph (2), item (i) of that Article, which that paragraph treats as businesses handling personal information, pseudonymized personal information or information related to personal information.

第五十一条改正後個人情報保護法第五十八条第一項第二号に掲げる者又は同条第二項の規定により第五十一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第五十一条改正後個人情報保護法第五十八条第二項第一号に掲げる者

旧家屋（きゅうかおく）

In Article 44-2, paragraphs 4 and 9 of the supplementary provisions (附則), a former house as defined in Article 11-6, paragraph 5 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake: the house, lost in the Great East Japan Earthquake, that the deceased (被相続人) owned and lived in and in which the heir was living just before it could no longer be lived in.

同条第五項に規定する旧家屋

保税地域（ほぜいちいき）

A bonded area (保税地域) as defined in Article 2, paragraph 1, item 2 of the Consumption Tax Act, which points to Article 29 of the Customs Act (関税法): a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area; taxable goods taken out of one on or after the date Act No. 69 of 2012 came into effect bear local consumption tax (地方消費税) under the Local Tax Act as that Act amended it.

同項第二号に規定する保税地域

課税貨物（かぜいかもつ）

Taxable goods (課税貨物) as defined in Article 2, paragraph 1, item 11 of the Consumption Tax Act: foreign goods taken out of a bonded area (保税地域), other than letters and goods exempt from consumption tax under Article 6, paragraph 2 of that Act.

同項第十一号に規定する課税貨物

営業秘密（えいぎょうひみつ）

Production methods, sales methods or other technical or business information useful for business activities that is kept under control as a secret and is not publicly known.

不正競争防止法第二条第六項に規定する営業秘密

新医療法人（しんいりょうほうじん）

In the supplementary provisions (附則) of Act No. 84 of 2006, a medical corporation that is an association (社団) whose articles of incorporation (定款) name, as those to receive its remaining assets, persons chosen from those Article 44, paragraph (5) allows: the State, local governments, or medical corporations or other providers of medical care that a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.

社団たる医療法人であって、その定款に残余財産の帰属すべき者として同法第四十四条第五項に規定する者を規定しているもの

炭化水素油（たんかすいそゆ）

Hydrocarbon oil as Article 144-2, paragraph 3 defines it, including mixtures of hydrocarbons with other substances and single hydrocarbons that are liquid at 15 degrees Celsius under one atmosphere of pressure.

第百四十四条の二第三項に規定する炭化水素油

被合併法人（ひがっぺいほうじん）

In Article 21 of the supplementary provisions (附則) of Act No. 7 of 2001, a merged corporation as defined in Article 2, paragraph (2), item (iii) of this Act as amended by that Act, used for a corporation under Article 56-3, paragraph (1) of this Act as it stood before that Act that merges into another corporation between 1 April 2001 and the start of its first business year beginning on or after that date.

新租税特別措置法第二条第二項第三号に規定する被合併法人

製造たばこ（せいぞうたばこ）

In the supplementary provisions (附則) of Act No. 13 of 2025, manufactured tobacco as Article 2, paragraph (4), item (iii) of this Act defines it: manufactured tobacco as defined in Article 3 of the Tobacco Tax Act.

租税特別措置法第二条第四項第三号に規定する製造たばこ

連結事業年度（れんけつじぎょうねんど）

A consolidated 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事業年度

確定申告書等（かくていしんこくしょとう）

In Articles 11 to 17 of the supplementary provisions (附則) of Act No. 114 of 2011, a return under Article 71, paragraph (1) of the Corporation Tax Act as that Act amended it that states the matters listed in Article 72, paragraph (1), and a return under Article 74, paragraph (1) of that amended Act.

新法人税法第七十一条第一項の規定による申告書で新法人税法第七十二条第一項各号に掲げる事項を記載したもの及び新法人税法第七十四条第一項の規定による申告書

資産の譲渡等（しさんのじょうととう）

A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.

消費税法第二条第一項第八号に規定する資産の譲渡等

企業年金連合会（きぎょうねんきんれんごうかい）

In Article 48-2 of the Defined Contribution Pension Act, as Article 38, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2013 quotes it, the Pension Fund Association established under Article 91-2, paragraph (1) of the Defined-Benefit Corporate Pension Act — a phrase that paragraph reads as the surviving Pension Fund Association (存続連合会) when the Article is applied to it.

確定給付企業年金法第九十一条の二第一項に規定する企業年金連合会

扶養親族等の数（ふようしんぞくとうのかず）

In the tables used to work out a year's tax prepayment calculation base (予定納税基準額) under the supplementary provisions of the Income Tax Act and of its amending Acts from 1966 to 1988, the number of claimable spouses (控除対象配偶者) and dependents (扶養親族) taken into account for the previous year's income tax — and, in the tables from Act No. 18 of 1971 on, also the relatives working full-time in the taxpayer's business (事業専従者).

昭和４０年分の所得税につき、旧法第七十七条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の数の合計

第三者型発行者（だいさんしゃがたはっこうしゃ）

A corporation registered by the Prime Minister under Article 7 to issue prepaid payment instruments for third-party business (第三者型前払式支払手段), as Article 3, paragraph (7) defines it.

第三条第七項に規定する第三者型発行者

企業型年金加入者（きぎょうがたねんきんかにゅうしゃ）

A participant in a corporate-type pension plan (企業型年金): a person for whom the employer running the plan pays contributions into it and who gives instructions on how their individual assets (個人別管理資産) in it are invested, as Article 2, paragraph (8) of the Defined Contribution Pension Act defines it.

確定拠出年金法第二条第八項に規定する企業型年金加入者

後期高齢者調整金額（こうきこうれいしゃちょうせいきんがく）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, an amount worked out on the model of Article 119, paragraph (2) of the Act on Assurance of Medical Care for Elderly People, which has a Ministry of Health, Labour and Welfare Order (厚生労働省令) set the amount for each insurer taking account of interest and other circumstances arising on the difference between the estimated and finalized old-old aid of two years before; it goes with the amount by which the fiscal 2010 estimated old-old aid (概算後期高齢者支援金) exceeded or fell short of the finalized one, in working out the national contribution to municipalities for fiscal 2012.

同条第二項の規定の例により算定した額

仮決算の中間申告書（かりけっさんのちゅうかんしんこくしょ）

An interim return (中間申告書) stating the income or loss, and the tax on it, worked out by treating the first part of the business year as a business year of its own — under Article 72, paragraph (1) (with paragraph (5) for a group tax sharing subsidiary corporation (通算子法人)) for a domestic corporation, or Article 144-4, paragraph (1) or (2) for a foreign corporation — as Article 80, Article 144-13 and Article 29 of the supplementary provisions (附則) of Act No. 4 of 2017 use the term for refunds of tax on losses from a disaster.

第十一項に規定する仮決算の中間申告書

概算後期高齢者支援金（がいさんこうきこうれいしゃしえんきん）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, the estimated old-old aid (概算後期高齢者支援金) of Article 119, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: the estimated amount for a fiscal year, which, adjusted by the difference between the estimated and finalized amounts of two years before, gives the support payment for persons in the late stage of old age (後期高齢者支援金) collected from each insurer; used in working out the national contribution to municipalities for fiscal 2012.

高齢者の医療の確保に関する法律第百十九条第一項の概算後期高齢者支援金