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管理者等（かんりしゃとう）

The manager, etc. (管理者等) of a condominium management association (管理組合), as referred to in Article 5-2, paragraph 1 of the Act on Advancement of Proper Condominium Management.

同項に規定する管理組合の管理者等

耐震改修（たいしんかいしゅう）

A seismic retrofit (耐震改修) as defined in Article 73-27-2, paragraph 1: a seismic retrofit as the law on promoting the seismic retrofitting of buildings defines it, leaving out partial demolition and improvement of the site.

第七十三条の二十七の二第一項に規定する耐震改修

保税地域（ほぜいちいき）

A bonded area as defined in Article 29 of the Customs Act: a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area.

同法第二条第四項第七号に規定する保税地域

対象契約（たいしょうけいやく）

In the supplementary provisions (附則) of Act No. 58 of 2009, a subject contract as defined in Article 34-2, paragraph (2) of this Act as that Act amended it.

新金融商品取引法第三十四条の二第二項に規定する対象契約

信用取引等（しんようとりひきとう）

A margin transaction as defined in Article 156-24, paragraph 1 of the Financial Instruments and Exchange Act, or a when-issued transaction — a trade in securities before they are issued, of a kind a Ministry of Finance Order (財務省令) sets — as Article 37-11-3, paragraph 2 of the Act on Special Measures Concerning Taxation defines the term.

租税特別措置法第三十七条の十一の三第二項に規定する信用取引等

事業用資産（じぎょうようしさん）

Inventory, fixed assets, etc. (固定資産等 — fixed assets and similar assets a Cabinet Order (政令) sets, used in a business yielding real estate, business or forestry income) or forests, as defined in Article 7, paragraph 7 of the Earthquake Special Provisions Act (震災特例法).

震災特例法第七条第七項に規定する事業用資産

電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing, as Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021 defines it.

同条第一項に規定する電磁的記録

確定申告書（かくていしんこくしょ）

A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.

新所得税法第二条第一項第三十七号に規定する確定申告書

送信委託者（そうしんいたくしゃ）

An entrusting party (送信委託者) as defined in Article 3(1)(i) of this Act as amended by Act No. 54 of 2008, used in that amending Act's supplementary provisions (附則) for people who had already asked for or agreed to specified electronic mail (特定電子メール) when it came into effect.

新法第三条第一項第一号に規定する送信委託者

分割型分割（ぶんかつがたぶんかつ）

In Article 20, paragraph (4) of the supplementary provisions (附則) of Act No. 7 of 2001, a company split by split-off as defined in Article 2, paragraph (2), item (xii) of this Act as that Act amended it, in the rule adding a reserve for special depreciation (特別償却準備金) to gross profits (益金) when a corporation moves all its depreciable assets to another by a merger or such a split.

同項第十二号に規定する分割型分割

指定医療機関（していいりょうきかん）

In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a designated medical institution (指定医療機関) as defined in Article 3(3)(ii) 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二号に規定する指定医療機関

従前額改定率（じゅうぜんがくかいていりつ）

In Article 31, paragraph (1) and Article 32, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 104 of 2004, the previous-amount revision rate referred to in Article 21, paragraph (2) of the supplementary provisions of Act No. 18 of 2000 as amended by Article 27 of Act No. 104 of 2004 — the rate by which that Article multiplies the pension amount worked out under the former formula.

第二十七条の規定による改正後の平成十二年改正法附則第二十一条第二項の従前額改定率

新船員組合員（しんせんいんくみあいいん）

In Article 8, paragraph (8) of the supplementary provisions (附則) of Act No. 34 of 1985, a new mariner member as provided in Article 32, paragraph (2) of the supplementary provisions of Act No. 105 of 1985, which amended the mutual aid association law for national public officers, or in Article 35, paragraph (2) of those of Act No. 108 of 1985, which amended the one for local public officers.

昭和六十年国家公務員共済改正法附則第三十二条第二項に規定する新船員組合員及び昭和六十年地方公務員共済改正法附則第三十五条第二項に規定する新船員組合員

平均貸付割合（へいきんかしつけわりあい）

The rate the Minister of Finance announces by 30 November of the year before each year: the total of the average interest rates on banks' new loans for less than one year in each month from September two years before to August of the year before, divided by 12.

租税特別措置法第九十三条第二項に規定する平均貸付割合

土地の譲渡等（とちのじょうととう）

A transfer, etc. of land as defined in Article 28-4, paragraph 1 of the Act on Special Measures Concerning Taxation: a transfer of land in Japan, or of a right over land, that an individual acquired from another person and had owned for five years or less on 1 January of the year, and that gives rise to business or miscellaneous income, including granting another person long-term use of land and acting as agent or broker for a fee in the sale or exchange of land, as a Cabinet Order (政令) sets.

租税特別措置法第二十八条の四第一項に規定する土地の譲渡等

課税免除区域（かぜいめんじょくいき）

An area that the mayor (市町村長) designates and publicly notifies for a fiscal year under Article 55, paragraph 1 of the supplementary provisions (附則): part of an area covered by the instructions the head of the Nuclear Emergency Response Headquarters (原子力災害対策本部長) gave after the nuclear power plant accident, where the mayor finds it improper, on public-interest or other grounds, to charge fixed assets tax (固定資産税) or city planning tax (都市計画税) on its land and buildings for that year.

前項の規定により公示された区域

非居住外国人（ひきょじゅうがいこくじん）

In Article 31, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), a person without Japanese nationality who has had no domicile in Japan at any time from that Act's effective date (施行日) until the inheritance, bequest (遺贈) or gift; for property acquired from such a person up to 31 March 2022 by someone who also has no domicile in Japan and no Japanese nationality, Article 1-3, paragraph (1), item (ii), (b) and Article 1-4, paragraph (1), item (ii), (b) as amended by that Act are read to list that person beside the non-resident decedent (非居住被相続人) and non-resident donor (非居住贈与者).

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）附則第三十一条第二項に規定する非居住外国人

特例欠損金額（とくれいけっそんきんがく）

In this paragraph of the supplementary provisions (附則) of Act No. 7 of 2001, a special deficit amount (特例欠損金額) as defined in Article 66-13, paragraph (1) or (2) of this Act as amended by that Act.

新租税特別措置法第六十六条の十三第一項又は第二項に規定する特例欠損金額

当該適用年度（とうがいてきようねんど）

The applicable year (適用年度) as referred to in Article 42-4, paragraph (19), item (iii) of this Act as amended by Article 16 of Act No. 8 of 2020, in the transitional rule counting a former consolidated business year's experimental research expenses (試験研究費の額) toward the credit.

四年新措置法第四十二条の四第十九項第三号に規定する適用年度

資金移動業者（しきんいどうぎょうしゃ）

In Articles 7 and 13 of the supplementary provisions (附則) of Act No. 50 of 2020, a funds transfer service provider as defined in Article 2, paragraph (3) of the Payment Services Act: a person registered under Article 37 of that Act.

資金決済に関する法律第二条第三項に規定する資金移動業者