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特別調整前確定医療費拠出金相当額（とくべつちょうせいまえかくてい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 56, 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.

旧老健法第五十六条第一項各号に掲げる額の合計額

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 Article 14, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 102 of 2002, the total, for fiscal 2002, 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.

平成十四年度における同条第一項各号に掲げる額の合計額

昭和４０年分の所得税の課税総所得金額等（しょうわよんじゅうねんぶんのしょとくぜいのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1965 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 31 of 1966, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1966.

附則第五条第一項第二号（昭和四十一年分の予定納税基準額の計算の特例）に規定する課税総所得金額等

各課税期間（かくかぜいきかん）

Each taxable period as Article 19, paragraph (1) of the Consumption Tax Act defines it, including a period treated as one taxable period under paragraph (2) or (4) of that Article.

消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）

土地の譲渡等（とちのじょうととう）

In Article 6 of the supplementary provisions (附則) of Act No. 16 of 1973, a transfer, etc. of land made by an individual, as defined in Article 28-6, paragraph (1) of this Act as that Act amended it; Article 6 applies the amended Article 28-6 to such transfers made on or after the date that Act came into effect where they are between the individual and a person specially related to them as a Cabinet Order (政令) specifies or concern land acquired on or after that date, and to all others made on or after 1 April 1974.

同条第一項に規定する土地の譲渡等

課税仕入れに係る支払対価の額（かぜいしいれにかかるしはらいたいかのがく）

In Articles 38 to 40 of the supplementary provisions (附則) of Act No. 15 of 2016, the amount of consideration paid for taxable purchases (課税仕入れ) as referred to in Article 30, paragraph (1) of the Consumption Tax Act: everything paid or payable in money, goods, rights or other economic benefits for a taxable purchase, including the consumption tax and local consumption tax (地方消費税) to be charged on the supplier.

消費税法第三十条第一項に規定する課税仕入れに係る支払対価の額

ビール（びーる）

Beer as defined in Article 87-4, paragraph 1 of this Act as it stood before Act No. 3 of 2023 amended it; liquor tax (酒税) charged or chargeable on it before that Act came into effect stays under the former rules.

旧租税特別措置法第八十七条の四第一項に規定するビール

基本方針（きほんほうしん）

The government's basic policy on running the Specified Skilled Worker status of residence.

同条第一項に規定する基本方針

実施機関（じっしきかん）

In the supplementary provisions (附則) of Act No. 62 of 2012, from Article 17, paragraph (2) on, an implementing body (実施機関) as defined in Article 2-5, paragraph (1) of the Employees' Pension Insurance Act, limited to the Minister of Health, Labour and Welfare (厚生労働大臣) and the Promotion and Mutual Aid Corporation for Private Schools of Japan (日本私立学校振興・共済事業団), the bodies for category I and category IV insureds.

厚生年金保険法第二条の五第一項に規定する実施機関をいい、厚生労働大臣及び日本私立学校振興・共済事業団に限る

基準期間（きじゅんきかん）

For an individual business operator (個人事業者), the year before last; for a corporation, the business year (事業年度) before last, or, where that business year was shorter than a year, all business years that began within the year starting on the day before the date two years before the current business year began — as Article 2, paragraph (1), item (xiv) of the Consumption Tax Act defines it.

消費税法第二条第一項第十四号に規定する基準期間

飲食料品（いんしょくりょうひん）

Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.

食品表示法（平成二十五年法律第七十号）第二条第一項に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品以外の資産が一の資産…

課税期間（かぜいきかん）

In the supplementary provisions (附則) of Act No. 4 of 2017, a taxable period as defined in Article 19, paragraph (1) of the Consumption Tax Act, including a period treated as one taxable period under paragraph (2) or (4) of that Article.

消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）

証券会社（しょうけんがいしゃ）

In the supplementary provisions (附則) of Act No. 65 of 2006, from Article 28, paragraph (4) on, a securities company as defined in Article 2, paragraph (9) of this Act under its former title (証券取引法), as it stood before that Act amended it.

旧証券取引法第二条第九項に規定する証券会社

在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

出入国管理及び難民認定法（第三項において「入管法」という。）第十九条の三に規定する在留カード

概算納付金（がいさんのうふきん）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, the estimated payment (概算納付金) of Article 151, paragraph (1) of the Long-Term Care Insurance Act: the estimated amount for a fiscal year, which, adjusted by the difference between the estimated and finalized payments of two years before, gives the payment collected from each medical insurer (医療保険者); used in working out the national contribution to municipalities for fiscal 2012.

介護保険法第百五十一条第一項の概算納付金

付加保険料（ふかほけんりょう）

The premium of 400 yen a month under Article 87-2, paragraph (1) that a category 1 insured person (第一号被保険者) — other than one exempted from all or part of the premium, or a member of a National Pension Fund (国民年金基金) — may choose to pay on top of the ordinary premium, and on which the additional pension (付加年金) is paid.

第八十七条の二第一項の規定による保険料

住宅用家屋（じゅうたくようかおく）

A house for residential use of the kind a Cabinet Order (政令) sets.

租税特別措置法第七十条の二第二項第二号に規定する住宅用家屋

通知カード（つうちかーど）

In Article 6 of the supplementary provisions (附則) of Act No. 16 of 2019, a notification card as provided for in Article 7(1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures as it stood before Article 4 of Act No. 16 of 2019 amended it: the card by which the mayor of a municipality told a person their Individual Number (個人番号).

旧番号利用法第七条第一項に規定する通知カード

特定医療法人（とくていいりょうほうじん）

A medical corporation (医療法人) referred to in Article 67-2, paragraph 1 of the Act on Special Measures Concerning Taxation that holds the approval under that paragraph.

租税特別措置法第六十七条の二第一項の承認を受けている同項に規定する医療法人

係る事業所税（かかるじぎょうしょぜい）

The business office tax on businesses (事業に係る事業所税) as defined in Article 701-32, paragraph 1 of the Local Tax Act as amended by Act No. 12 of 1996.

新法第七百一条の三十二第一項に規定する事業に係る事業所税