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利益の配当（りえきのはいとう）

A dividend of profits (利益の配当) as Article 92, paragraph 1 of the Income Tax Act uses the term, as Article 5 of the supplementary provisions (附則) uses it for the credit against the prefectural income levy (所得割) for dividend income (配当所得).

同項に規定する利益の配当

金銭の分配（きんせんのぶんぱい）

A distribution of money as defined in Article 92, paragraph 1 of the Income Tax Act, which takes the meaning in Article 24, paragraph 1 of that Act: a distribution of money by an investment corporation (投資法人), other than one a Ministry of Finance Order (財務省令) specifies as made on a reduction of its total capital contributions.

同項に規定する金銭の分配

紙巻たばこ（かみまきたばこ）

Cigarettes as listed in Article 74, paragraph 2, item 1(a), the unit into which heated tobacco (加熱式たばこ) sold or consumed on or after 1 April 2026 is converted, by weight or by piece as the paragraph sets out, to count it for prefectural tobacco tax (道府県たばこ税).

第七十四条第二項第一号イに掲げる紙巻たばこ

生命保険料（せいめいほけんりょう）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, the life insurance premiums as defined in the amended Act's life insurance premium deduction (生命保険料控除) provision — Article 75, paragraph (1) as read under the 1966 Act, Article 76, paragraph (1) in the later ones — declared on an employee's insurance premium deduction return and taken into account in working out the tax on a year's salary.

新法第七十六条第一項（生命保険料控除）に規定する生命保険料

個人事業者（こじんじぎょうしゃ）

An individual who carries on a business, as Article 2, paragraph (1), item (iii) of the Consumption Tax Act defines it.

消費税法第二条第一項第三号に規定する個人事業者

検査自動車（けんさじどうしゃ）

In Article 99 of the supplementary provisions (附則) of Act No. 9 of 2015, an inspected motor vehicle (検査自動車) as defined in Article 90-12, paragraph (1) of this Act as it stood before that Act.

同条第一項に規定する検査自動車

特定発行者（とくていはっこうしゃ）

In Articles 18 and 19 of the supplementary provisions (附則) of Act No. 99 of 2007, a specified issuer as defined in Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act as amended by Article 2 of that Act.

同項に規定する特定発行者

剰余金の分配（じょうよきんのぶんぱい）

A distribution of surplus as defined in Article 92, paragraph 1 of the Income Tax Act, one of the kinds of dividend income (配当所得) for which Article 5 of the supplementary provisions (附則) gives a credit against the prefectural income levy (所得割).

同項に規定する剰余金の分配

剰余金の配当（じょうよきんのはいとう）

A dividend of surplus as defined in Article 92, paragraph 1 of the Income Tax Act, one of the kinds of dividend income (配当所得) for which Article 5 of the supplementary provisions (附則) gives a credit against the prefectural income levy (所得割).

所得税法第九十二条第一項に規定する剰余金の配当

証券投資信託（しょうけんとうししんたく）

A securities investment trust (証券投資信託) as defined in Article 2, paragraph 1, item 13 of the Income Tax Act: a securities investment trust under Article 2, paragraph 4 of the law on investment trusts and investment corporations (投資信託及び投資法人に関する法律) — an investment trust directed by the settlor (委託者指図型投資信託) whose main aim is to invest in securities and that a Cabinet Order (政令) specifies — or a similar foreign investment trust.

同法第二条第一項第十三号に規定する証券投資信託

国民年金手帳（こくみんねんきんてちょう）

The national pension handbook (国民年金手帳) that the Minister of Health, Labour and Welfare made out and gave to a person on learning that the person had become insured, under Article 13, paragraph (1) of the National Pension Act as it stood before Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) amended it.

年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項に規定する国民年金手帳

適用対象期間（てきようたいしょうきかん）

In Article 39, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 15 of 2016, the part falling between 1 October 2019 (元年適用日) and the end of the taxable period that includes 30 September 2020 of a taxable period whose taxable sales in the base period (基準期間における課税売上高) were 50 million yen or less, other than a taxable period to which Article 37, paragraph (1) of the Consumption Tax Act as amended by that Act applies or one tied to a split, etc. (分割等).

その基準期間における課税売上高が五千万円以下である課税期間（二十八年新消費税法第三十七条第一項の規定の適用を受ける課税期間及び同項に規定する分割等に係る課税期間を除く。）のうち元年適用日から元年適用日以後一年を経過する日の属する課…

支給停止調整額（しきゅうていしちょうせいがく）

In the supplementary provisions (附則) of Act No. 63 of 2012, the amount of the adjustment for the suspension of payment set in Article 46, paragraph (3) of the Employees' Pension Insurance Act as amended by Act No. 63 of 2012, used to limit the suspension of a pre-existing employees' old-age pension (老齢厚生年金) of a working beneficiary who was a mutual aid association member before that Act came into effect.

改正後厚生年金保険法第四十六条第三項に規定する支給停止調整額

障害退職の場合（しょうがいたいしょくのばあい）

In Appended Table 6, a retirement found to be directly caused by the person becoming disabled, as described in Article 30, paragraph (6), item (iii), for which the retirement income deduction is higher.

第三十条第六項第三号（退職所得）に掲げる場合に該当する場合

内国普通法人等（ないこくふつうほうじんとう）

In Article 18 of the supplementary provisions (附則) of Act No. 13 of 2009, a domestic ordinary corporation, etc. as defined in Article 92, paragraph (1) of this Act as that Act amended it; that Article applies Article 93, paragraph (2), item (iii) of the amended Act to the dividends of surplus, etc. such a corporation receives while in liquidation after dissolving on or after the day that Act came into effect.

新法人税法第九十二条第一項に規定する内国普通法人等

被現物出資法人（ひげんぶつしゅっしほうじん）

In Article 20, paragraph (16) of the supplementary provisions (附則) of Act No. 7 of 2001, a corporation receiving a capital contribution in kind as defined in Article 2, paragraph (2), item (viii) of this Act as that Act amended it: here, the corporation to which a corporation holding a reserve for special depreciation (特別償却準備金) moves the assets the reserve relates to by a qualified capital contribution in kind (適格現物出資) on or after 1 April 2001, and which takes over the matching part of that reserve.

新租税特別措置法第二条第二項第八号に規定する被現物出資法人

被事後設立法人（ひじごせつりつほうじん）

In Article 20, paragraph (19) of the supplementary provisions (附則) of Act No. 7 of 2001, a transferee corporation in a post-formation acquisition as defined in Article 2, paragraph (2), item (x) of this Act as amended by that Act, to which a corporation holding a reserve for special depreciation (特別償却準備金) transferred assets by a qualified post-formation acquisition of assets (適格事後設立) on or after 1 April 2001; the reserve for those assets passes to it.

新租税特別措置法第二条第二項第十号に規定する被事後設立法人

最初連結事業年度（さいしょれんけつじぎょうねんど）

In the supplementary provisions (附則) of Act No. 79 of 2002, the first consolidated business year as defined in Article 15-2, paragraph (1) of this Act as that Act amended it.

新法人税法第十五条の二第一項に規定する最初連結事業年度

連結確定申告書等（れんけつかくていしんこくしょとう）

In Articles 20 to 23 of the supplementary provisions (附則) of Act No. 114 of 2011, a return under Article 81-19(1) of the Corporation Tax Act as amended by that Act that states the matters listed in Article 81-20(1) of it, and a return under Article 81-22(1) of it.

新法人税法第八十一条の十九第一項の規定による申告書で新法人税法第八十一条の二十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八十一条の二十二第一項の規定による申告書

益金算入猶予残額（えききんさんにゅうゆうよざんがく）

In the supplementary provisions (附則) of Act No. 9 of 1977, the amount deferred from inclusion in gross profit (益金算入猶予額) less what had been included in gross profit, or become due to be, under paragraph (3) by the end of the business year concerned, and less what was included under paragraph (1) in business years ended before then.

益金算入猶予額から同日までに第三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においてこの項の規定により益金の額に算入された金額を控除した金額