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昭和４７年分の課税総所得金額等（しょうわよんじゅうななねんぶん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 1972 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 8 of 1973, 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 1973 and 1974.

附則第五条第一項第二号（昭和四十八年分及び昭和四十九年分の所得税に係る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

昭和４８年分の課税総所得金額等（しょうわよんじゅうはちねんぶん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 1973 — that year's taxable aggregate income, adjusted as Article 6, paragraph (1), item 2 of the supplementary provisions of Act No. 15 of 1974, 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 1974 and 1975.

附則第六条第一項第二号（昭和四十九年分及び昭和五十年分の所得税に係る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

昭和４９年分の課税総所得金額等（しょうわよんじゅうきゅうねんぶん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 1974 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 13 of 1975, 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 1975.

附則第三条第一項第二号（昭和五十年分の所得税に係る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

昭和５１年分の課税総所得金額等（しょうわごじゅういちねんぶん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 1976 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 14 of 1977, 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 1977.

附則第三条第一項第二号（昭和五十二年分の所得税に係る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

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) defines it, a foreign corporation that on 31 December 2018 had a permanent establishment under the old definition (旧恒久的施設) but nothing counting as one under the new; the table in that paragraph uses it in place of a foreign corporation with a permanent establishment in Article 10-3, paragraph (3) and elsewhere.

所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人

高額電子移転可能型前払式支払手段（こうがくでんしいてんかのうがたまえばらいしきしはらいしゅだん）

Prepaid payment instruments for third-party business (第三者型前払式支払手段) whose unused balance (未使用残高) is recorded in a prepaid payment instruments record account (前払式支払手段記録口座) and can be transferred through an electronic data processing system, limited to those meeting requirements a Cabinet Office Order (内閣府令) sets, such as a high value that can be transferred at a time or within a set period, together with instruments a Cabinet Office Order treats as equivalent, as Article 3, paragraph (8) defines them.

第一条の規定による改正後の資金決済に関する法律（以下「新資金決済法」という。）第三条第八項に規定する高額電子移転可能型前払式支払手段

国内の会社（こくないのかいしゃ）

In Article 104, paragraph (7) of the supplementary provisions (附則) of Act No. 107 of 1998, a domestic company as referred to in Article 16-3, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する国内の会社

指定介護老人福祉施設（していかいごろうじんふくししせつ）

In Article 13-3, paragraph (1) of the supplementary provisions (附則), a facility covered by public aid providing long-term care to the elderly (介護老人福祉施設) designated by the prefectural governor, as provided in Article 48, paragraph (1), item (i) of the Long-Term Care Insurance Act.

介護保険法第四十八条第一項第一号に規定する指定介護老人福祉施設

取得（しゅとく）

An acquisition (取得) of a replacement asset (買換資産) as Article 4, paragraph 1, item 1 of the supplementary provisions (附則) defines it, after Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an acquisition including construction, but not one by gift or another kind a Cabinet Order (政令) sets.

同号に規定する取得

更正（こうせい）

In Article 2, paragraphs 2 and 3 of the supplementary provisions (附則) of Act No. 9 of 2009, a reassessment relating to fictitious accounting (仮装経理): a reassessment by the prefectural governor under Article 53, paragraph 30 or 31 of the Local Tax Act as it stood before Article 1 of that Act amended it.

第一条の規定による改正前の地方税法（以下「旧法」という。）第五十三条第三十項又は第三十一項の道府県知事の更正

証紙（しょうし）

In item 4 of Appended Table 2 (別表第二) and in Appended Table 2-2, a certificate stamp by which a local government collects usage fees or charges under Article 231-2, paragraph (1) of the Local Autonomy Act, or local taxes by certificate-stamp collection (証紙徴収) under Article 1, paragraph (1), item (xiii) of the Local Tax Act — payment of a local tax with stamps the local government issues, without a tax notice.

地方自治法第二百三十一条の二第一項に規定する使用料又は手数料の徴収に係る証紙及び地方税法第一条第一項第十三号（同条第二項において準用する場合を含む。）に規定する証紙徴収に係る証紙

処分（しょぶん）

In the supplementary provisions (附則) of Act No. 84 of 2004, a disposition (処分) as defined in Article 3(2) of this Act as amended by Act No. 84 of 2004, used there to name the lawsuits pending when that Act came into effect in which the rules in force before it continue to decide who is the proper defendant.

新法第三条第二項に規定する処分

裁決（さいけつ）

In the supplementary provisions (附則) of Act No. 84 of 2004, a determination (裁決) as defined in Article 3(3) of the Administrative Case Litigation Act as amended by Act No. 84 of 2004.

同条第三項に規定する裁決

免許（めんきょ）

A driving license (運転免許) granted by a prefectural public safety commission (都道府県公安委員会).

道路交通法第八十四条第一項に規定する免許

基準日（きじゅんび）

In the supplementary provisions of Act No. 99 of 1987, the day after the end of the period of continuous service set in Article 39, paragraph (1) as amended by that Act, which decides until when a worker's paid leave (有給休暇) still follows the old rules.

新法第三十九条第一項に定める継続勤務の期間の終了する日の翌日

申告書（しんこくしょ）

In Article 6 of the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, the return that a nonresident receiving salary or remuneration not subject to withholding must file under Article 172, paragraph (1) of the Income Tax Act.

所得税法第百七十二条第一項の規定による申告書

保険者（ほけんしゃ）

In Article 5, paragraph (6) and Article 9 of the supplementary provisions (附則) of Act No. 31 of 2023, an insurer as defined in Article 7, paragraph (2) of this Act: one of the bodies that provide medical care benefits under the Medical Insurance Acts (医療保険各法).

高齢者の医療の確保に関する法律第七条第二項に規定する保険者

再評価率（さいひょうかりつ）

The rate, set in each item of the Appended Table (別表) for the class of beneficiary it lists, by which each month's standard monthly remuneration (標準報酬月額) and standard bonus amount (標準賞与額) is multiplied to work out the average standardized amount of remuneration (平均標準報酬額) on which an employees' old-age pension is based, as Article 43, paragraph (1) provides.

同法第四十三条第一項に規定する再評価率

共済規程（きょうさいきてい）

In Article 23, paragraph (3) and Article 85, paragraph (2) of the supplementary provisions (附則) of Act No. 63 of 2012, the mutual aid rules that the Promotion and Mutual Aid Corporation for Private Schools of Japan (日本私立学校振興・共済事業団) must lay down under Article 4, paragraph (1) of the Private School Personnel Mutual Aid Association Act, on matters including membership, contributions (掛金) and its mutual aid operations.

私立学校教職員共済法第四条第一項に規定する共済規程

調整金額（ちょうせいきんがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, the amount calculated on the model of Article 151, paragraph (2) of the Long-Term Care Insurance Act on the difference between the provisional payment (概算納付金) and the final payment (確定納付金) for fiscal 2010; 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.

同条第二項の規定の例により算定した額