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基準額（きじゅんがく）

The amount, set by Cabinet Order (政令), above which the unused balance on a base date (基準日未使用残高) obliges an issuer of prepaid payment instruments to deposit security for issuance (発行保証金) under Article 14, paragraph (1).

第十四条第一項に規定する基準額

株式等（かぶしきとう）

In Article 104, paragraph (7) of the supplementary provisions (附則) of Act No. 107 of 1998, shares, etc. as defined in Article 2, paragraph (7) of this Act as amended by Article 10 of that Act.

新銀行法第二条第七項に規定する株式等

保険年度（ほけんねんど）

The period from 1 April to 31 March of the following year.

労働保険の保険料の徴収等に関する法律第二条第四項に規定する保険年度

特定基金（とくていききん）

A specified fund (特定基金) as defined in Article 33, paragraph (1) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013 amended it; under Article 27, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2013, the earlier provisions stay in force for one that, before that Act came into effect, had been made to pay the reduced liability reserve equivalent (減額責任準備金相当額) and is being wound up.

同条第一項に規定する特定基金

非居住者（ひきょじゅうしゃ）

A nonresident as defined in Article 2, paragraph 1, item 5 of the Income Tax Act: an individual who is not a resident (居住者), that is, who neither has a domicile (住所) in Japan nor has had a residence (居所) there continuously for one year or more up to now.

所得税法第二条第一項第五号に規定する非居住者

長期工事（ちょうきこうじ）

In Article 8 of the supplementary provisions (附則) of this Act as enacted in 1988, long-term construction as provided in Article 17, paragraph (1) of this Act as originally enacted.

第十七条第一項に規定する長期工事

特定期間（とくていきかん）

In Article 36, paragraphs (1), (2) and (4) of the supplementary provisions (附則) of Act No. 9 of 2015, the specified period as referred to in Article 9-2, paragraph (1) of the Consumption Tax Act as amended by that Act (新消費税法): where a business operator exempt from consumption tax would have had more than 10 million yen of taxable sales in it, or in the base period (基準期間), had the amended Act applied from its first day, the business operator is not exempt from 1 October 2015 to the end of that taxable period.

新消費税法第九条の二第一項に規定する特定期間

棚卸資産（たなおろししさん）

Goods, products, semi-finished products, work in progress, raw materials and other assets a Cabinet Order (政令) specifies, as Article 2, paragraph (1), item (xv) of the Consumption Tax Act defines them.

消費税法第二条第一項第十五号に規定する棚卸資産

被保護者（ひほごしゃ）

A person who is currently receiving public assistance.

生活保護法第六条第一項に規定する被保護者

欠損金額（けっそんきんがく）

In Article 91, paragraphs (1) to (3) of the supplementary provisions (附則) of Act No. 8 of 2020, a loss as referred to in the main clause of Article 66-12, paragraph (1) of this Act: a loss of a corporation other than those that paragraph lists, arising in a business year for which that paragraph switches off the Corporation Tax Act's refund of tax by carrying a loss back.

租税特別措置法第六十六条の十二第一項本文に規定する欠損金額

金融指標（きんゆうしひょう）

In the supplementary provisions (附則) of Act No. 65 of 2006, from Article 123 on, a financial index as defined in Article 2, paragraph (25) of this Act as amended by that Act.

新金融商品取引法第二条第二十五項に規定する金融指標

確定納付金（かくていのうふきん）

In the supplementary provisions (附則) of Act No. 28 of 2012, the final payment (確定納付金) referred to in Article 151, paragraph (1) of the Long-Term Care Insurance Act, against which the provisional payment (概算納付金) for fiscal 2010 is compared: the difference adjusts the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012 (Article 3, paragraphs (1) and (3)).

介護保険法第百五十一条第一項の確定納付金

都道府県等（とどうふけんとう）

A prefecture, municipality or special ward (特別区).

同条第一項第一号に規定する都道府県等

消費者契約（しょうひしゃけいやく）

In Article 2 of the supplementary provisions (附則) of Act No. 59 of 2022, a consumer contract as defined in Article 2, paragraph (3) of the Consumer Contract Act: any contract made between a consumer (消費者) and a business operator (事業者).

消費者契約法第二条第三項に規定する消費者契約

住宅借入金等（じゅうたくかりいれきんとう）

A loan from a financial institution defined in Article 8, paragraph 1 of the Act on Special Measures Concerning Taxation or from the Japan Housing Finance Agency (独立行政法人住宅金融支援機構), to be repaid in instalments over ten years or more, taken to build or buy a home or acquire its site, or another borrowing or debt for that purpose (other than interest) of a kind a Cabinet Order (政令) sets, as Articles 41-5 and 41-5-2 of that Act define it.

租税特別措置法第四十一条の五第七項第四号に規定する住宅借入金等

事業所用家屋（じぎょうしょようかおく）

A building used for business premises (事業所用家屋) as Article 701-31, paragraph 1, item 7 of the Local Tax Act defined it in the wording the supplementary provisions (附則) using the term cite — as the amending Act they belong to left it or, in those of Act No. 19 of 1999, as it stood before that Act; the business office tax on new building and extension (新増設に係る事業所税) is charged on building or extending one.

新法第七百一条の三十一第一項第七号に規定する事業所用家屋

社会保険料等（しゃかいほけんりょうとう）

In Appended Tables 2 to 4, social insurance premiums as defined in Article 74, paragraph (2) and small business mutual aid contributions as defined in Article 75, paragraph (2), which are deducted from pay before the withholding tax is found.

第七十四条第二項（社会保険料控除）に規定する社会保険料及び第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金

連結欠損金額（れんけつけっそんきんがく）

In Article 105 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated deficit as defined in Article 2(2)(xxii)-3 of this Act as it stood before that Act amended it, which adopted Article 2(xix)-2 of the Corporation Tax Act: the amount by which the deductible expenses exceed the gross profits in computing the consolidated income for a consolidated business year.

旧租税特別措置法第二条第二項第二十二号の三に規定する連結欠損金額

の発泡性酒類（のはっぽうせいしゅるい）

Other sparkling liquors (その他の発泡性酒類) as defined in Article 36, paragraph 2, item 3 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), as used in transitional provisions on liquor tax (酒税) rates in the supplementary provisions of Act No. 7 of 2018 and Act No. 3 of 2023.

所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第三号に規定するその他の発泡性酒類

第四種被保険者（だいよんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act under Article 15, paragraph (1) of that Act as it stood before Act No. 34 of 1985, kept in force by Article 43, paragraph (1) of those supplementary provisions, or by applying to the Minister of Health, Labour and Welfare (厚生労働大臣) under Article 43, paragraph (2) or (5) of them.

附則第四十三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旧厚生年金保険法第十五条第一項の規定によつて厚生年金保険法による被保険者となつた者及び附則第四十三条第二項又は第五項の規定によつて同法による被保険者となつた者