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特定適用事業所（とくていてきようじぎょうしょ）

In Article 17 of the supplementary provisions (附則) of Act No. 62 of 2012, each applicable place of business (適用事業所) of an employer whose applicable places of business together regularly employ more than 50 specified workers (特定労働者) — people under 70 who fall under none of the items of Article 12 of the Employees' Pension Insurance Act and are not specified under-three-quarters part-time workers (特定四分の三未満短時間労働者).

…いずれにも該当しないものであって、特定四分の三未満短時間労働者以外のものをいう。附則第四十六条第十二項において同じ。）の総数が常時五十人を超えるものの各適用事業所

ケーブル等設備（けーぶるとうせつび）

An underground cable or other equipment of a kind set by an Order of the Ministry of Internal Affairs and Communications (総務省令), newly installed to be buried beneath a road as defined in Article 2, paragraph 1 of the Road Act or a similar place a Cabinet Order (政令) sets.

道路法第二条第一項に規定する道路その他これに類するものとして政令で定めるもの（以下この項において「道路等」という。）の地下に埋設するために新設した地下ケーブルその他の総務省令で定める設備

連結確定申告書（れんけつかくていしんこくしょ）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated tax return as defined in Article 2(xxxii) of the Corporation Tax Act as it stood before that Act amended it: the return filed under Article 81-22(1) of that Act for consolidated tax payment (連結納税), including a late return.

旧法人税法第二条第三十二号に規定する連結確定申告書

個別課税済金額（こべつかぜいずみきんがく）

In Article 126, paragraphs (4) to (6) of the supplementary provisions (附則) of Act No. 8 of 2020, the individually taxed amount for a consolidated business year as defined in Article 68-92, paragraph (4), item (ii) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it (四年旧措置法).

四年旧措置法第六十八条の九十二第四項第二号に規定する個別課税済金額

住宅取得等資金（じゅうたくしゅとくとうしきん）

Money for paying for a specified donee's (特定受贈者) building or buying of a new dwelling house (住宅用家屋), buying of an existing one, or extension or renovation of a house the donee owns, each with any land for its site — except where the work is contracted with, or the house bought from, the donee's spouse or another closely related person a Cabinet Order (政令) sets (Article 70-2, paragraph (2), item (v) and Article 70-3, paragraph (3), item (v)).

租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金

障害者支援施設等（しょうがいしゃしえんしせつとう）

In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a facility designed to support persons with disabilities (障害者支援施設) or Nozominosono (のぞみの園) under Article 3(3)(iii), or a relief facility (救護施設), rehabilitation facility (更生施設) or women's protection facility (婦人保護施設) under Article 3(3)(iv), of the Child Allowance Act as amended by Article 2 of that Act.

新児童手当法第三条第三項第三号に規定する障害者支援施設若しくはのぞみの園又は同項第四号に規定する救護施設、更生施設若しくは婦人保護施設

平均標準報酬月額（へいきんひょうじゅんほうしゅうげつがく）

The average standardized monthly amount of remuneration as provided for in Article 43, paragraph (1) of this Act as it stood before Article 6 of Act No. 18 of 2000 amended it.

第六条の規定による改正前の厚生年金保険法第四十三条第一項に規定する平均標準報酬月額

特定吸収分割会社（とくていきゅうしゅうぶんかつがいしゃ）

A company that was a general electricity utility (一般電気事業者) or wholesale electricity utility (卸電気事業者) as defined in Article 2, paragraph 1, item 2 or 4 of the Electricity Business Act as it stood before Article 1 of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014) amended it, and that, from 24 June 2015 to 1 April 2020, splits off business as the splitting company in an absorption-type company split (吸収分割) under Article 757 of the Companies Act.

…気事業法等の一部を改正する法律（平成二十六年法律第七十二号）第一条による改正前の電気事業法第二条第一項第二号に規定する一般電気事業者又は同項第四号に規定する卸電気事業者であつた者であつて、平成二十七年六月二十四日から令和二年四月一日までの間…

当該勧告遊休農地（とうがいかんこくゆうきゅうのうち）

In the tables of Article 17-3 of the supplementary provisions (附則), the land in question that is recommended idle farmland (勧告遊休農地) as defined in paragraph 1 of that Article: farmland for which a recommendation under Article 36, paragraph 1 of the Cropland Act has been made.

附則第十七条の三第一項に規定する勧告遊休農地

法人事業税交付金（ほうじんじぎょうぜいこうふきん）

In Article 6 of the supplementary provisions (附則) of Act No. 13 of 2016, the grant out of the enterprise tax (事業税) on corporations' businesses that Article 72-76 or Article 734, paragraph 4 of the Local Tax Act, as amended by the provisions of that Act which came into effect on 1 October 2019, requires prefectures and Tokyo Metropolis (都) to pay to municipalities.

元年新法第七十二条の七十六又は第七百三十四条第四項の規定により市町村に対し交付するものとされる法人の事業税に係る交付金

調整対象固定資産（ちょうせいたいしょうこていしさん）

In Article 46, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, an adjustment-target fixed asset as defined in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act: buildings, structures, machinery and equipment, ships, aircraft, vehicles and transport equipment, tools, fixtures and fittings, mining rights and other assets whose value is not small, as a Cabinet Order (政令) sets.

同法第二条第一項第十六号に規定する調整対象固定資産

基準日未使用残高（きじゅんびみしようざんだか）

The unused balance on the base date: the total, calculated as a Cabinet Office Order (内閣府令) provides, of the unused balances on a base date (31 March or 30 September) of all the prepaid payment instruments a person has issued up to that date, counting for an instrument for an amount of money the amount still usable to pay, and for one for goods or services the quantity still claimable, converted into money as that Order provides.

第三条第二項に規定する基準日未使用残高

登録金融機関業務（とうろくきんゆうきかんぎょうむ）

In the supplementary provisions (附則) of Act No. 65 of 2006, registered financial institution business as defined in Article 33-5, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as amended by that Act.

新金融商品取引法第三十三条の五第一項第三号に規定する登録金融機関業務

地域福利増進事業等（ちいきふくりぞうしんじぎょうとう）

A regional welfare enhancement project (地域福利増進事業), a project eligible for expropriation (収用適格事業) or an urban planning project (都市計画事業), as provided for in Article 43, paragraph (1) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner.

同法第四十三条第一項に規定する地域福利増進事業等

解散厚生年金基金等（かいさんこうせいねんきんききんとう）

In the supplementary provisions (附則) of Act No. 63 of 2013, a dissolved employees' pension fund, etc. as defined in Article 113, paragraph (1) of the Defined-Benefit Corporate Pension Act as it stood before that Act; Article 67 treats the surviving Pension Fund Association (存続連合会) as one when the government collects its liability reserve equivalent (責任準備金相当額) under Article 66.

改正前確定給付企業年金法第百十三条第一項に規定する解散厚生年金基金等

取引所金融商品市場（とりひきじょきんゆうしょうひんしじょう）

In Article 123 and the following provisions of the supplementary provisions (附則) of Act No. 65 of 2006, a financial instruments exchange market as defined in Article 2, paragraph (17) of this Act as Act No. 65 of 2006 amended it.

新金融商品取引法第二条第十七項に規定する取引所金融商品市場

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 30, paragraph (3) and Article 31, paragraph (3) of the supplementary provisions (附則) of Act No. 31 of 2015, the old-old aid adjustment amount of Article 119, paragraphs (1) and (2) of this Act: the amount worked out for each insurer, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, taking account of the interest arising on the difference between the estimated and the fixed aid for the old-old (後期高齢者支援金) of all insurers for the fiscal year before last, and other circumstances; it goes with the difference between the estimated and fixed aid of the municipalities (市町村) in a prefecture's area two years before in working out the prefecture's aid for the old-old for fiscal 2018 and 2019.

高齢者の医療の確保に関する法律第百十九条第一項に規定する後期高齢者調整金額

船員任意継続被保険者（せんいんにんいけいぞくひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act by Article 44, paragraph (1) of those supplementary provisions, which covers certain people insured under mariners' insurance (船員保険) on the day before that Act came into effect.

附則第四十四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

確定前期高齢者納付金（かくていぜんきこうれいしゃのうふきん）

In the supplementary provisions (附則) of Act No. 28 of 2012, the final young-old payment referred to in Article 37, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, against which the provisional young-old payment (概算前期高齢者納付金) 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)).

高齢者の医療の確保に関する法律第三十七条第一項の確定前期高齢者納付金

調整対象基準調整金額（ちょうせいたいしょうきじゅんちょうせいきんがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, an amount calculated on the model of the adjustment amount as provided in Article 7, paragraph (3) of the supplementary provisions of this Act as amended by that Act, on the difference between the fiscal 2010 provisional amount (退職被保険者等概算調整対象基準額相当額) and final amount (退職被保険者等確定調整対象基準額相当額) equivalent to the adjustment base amount for retired insured persons, etc.; the difference and this amount together adjust the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012.

新国保法附則第七条第三項に定める調整対象基準調整金額の算定の例により算定した額