Search

被保険者期間（ひほけんしゃきかん）

In Article 2 of the supplementary provisions (附則) of Act No. 14 of 2020, the insured period (被保険者期間) as Article 14(1) defines it: the time a person was insured, calculated under Article 14 by counting the months in which wages were paid for a set number of days or hours, and leaving out certain earlier periods.

雇用保険法第十四条第一項に規定する被保険者期間

短時間被保険者（たんじかんひほけんしゃ）

In Article 24 of the supplementary provisions (附則) of Act No. 74 of 2025, a specified under-three-quarters part-time worker (特定四分の三未満短時間労働者) as defined in Article 46, paragraph (1) of the supplementary provisions of Act No. 62 of 2012 who is insured under health insurance in grades 1 to 9 of the standard monthly remuneration grades (標準報酬月額等級).

平成二十四年機能強化法附則第四十六条第一項に規定する特定四分の三未満短時間労働者であり、かつ、健康保険の被保険者（標準報酬月額等級のうち第一級から第九級までに該当する者に限る。）であるもの

分野別運用方針（ぶんやべつうんようほうしん）

The policy the Minister of Justice sets jointly with the responsible ministers for running the Specified Skilled Worker status of residence in each industrial field short of workers.

同条第一項に規定する分野別運用方針

支給停止基準額（しきゅうていしきじゅんがく）

In Article 13-7, paragraphs (4) and (5) and Article 13-8, paragraph (2) of the supplementary provisions (附則), the standard amount for a payment suspension of an employees' old-age pension under Article 13-4, paragraph (3) of the supplementary provisions (附則), worked out under Article 13-6, paragraph (1) as paragraph (2) of that Article reads it for a person who was at some time a member of an employees' pension fund (厚生年金基金).

同条第二項において読み替えられた同条第一項の規定による支給停止基準額

清算型納付計画（せいさんがたのうふけいかく）

A plan by a liquidation-type fund (清算型基金) — a surviving employees' pension fund the Minister of Health, Labour and Welfare has designated under Article 19 of the supplementary provisions (附則) of Act No. 63 of 2013 as one whose business is very hard to continue — or by an employer whose place of business set it up, for paying its share of the liability reserve equivalent (責任準備金相当額) owed on the fund's dissolution; it may be submitted to the Minister for approval under Article 21, paragraph (1) of those supplementary provisions, and the government defers payment in line with it.

附則第二十一条第一項に規定する清算型納付計画

病床転換支援金（びょうしょうてんかんしえんきん）

The bed conversion support payment under Article 7, paragraph (1) of the supplementary provisions (附則) of the Act on Assurance of Medical Care for Elderly People: a levy that insurers — for national health insurance, the prefectures — pay each fiscal year, which funds the grants toward prefectures' schemes subsidising hospitals and clinics that cut certain kinds of beds and add places in care facilities (病床転換助成事業).

高齢者の医療の確保に関する法律附則第七条第一項に規定する病床転換支援金

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 the former Employees' Pension Insurance Act as kept in force by Article 43, paragraph (1) of those supplementary provisions, or 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

一般用医薬品等（いっぱんよういやくひんとう）

Pharmaceuticals requiring guidance (要指導医薬品) as defined in Article 4, paragraph 5, item 3 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, and over-the-counter drugs (一般用医薬品) as defined in item 4 of that paragraph, whose purchase costs Article 4-5 of the supplementary provisions (附則) lets a taxpayer of the income levy (所得割) choose to deduct in place of medical expenses.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品

各連結事業年度（かくれんけつじぎょうねんど）

In transitional rules of the supplementary provisions (附則) of Act No. 7 of 2018 (Article 28) and of Act No. 13 of 2025 (Article 17), each consolidated business year as defined in Article 15-2, paragraph (1) of this Act as it stood before Article 3 of Act No. 8 of 2020 amended it: the period from the first to the last day of the business year of the consolidated parent corporation (連結親法人), with adjustments for a subsidiary that left or joined the group partway through.

所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度

みなし課税期間（みなしかぜいきかん）

In the supplementary provisions (附則) of Act No. 68 of 2012, an interim filing period (中間申告対象期間) — the one-, three- or six-month period under Article 42 of the Consumption Tax Act for which an interim return (中間申告書) is filed — at the times when Article 43, paragraph (1) of that Act treats it as one taxable period (課税期間), as it does where a business operator files that interim return on its actual figures for the period.

消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合における当該中間申告対象期間

登録国外事業者（とうろくこくがいじぎょうしゃ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, a foreign business operator (国外事業者) registered with the Commissioner of the National Tax Agency (国税庁長官) under Article 39, paragraph (1) of the supplementary provisions of Act No. 9 of 2015 — a registration open to a foreign business operator not exempt from paying consumption tax that provided, or intended to provide, electronic services (電気通信利用役務の提供) other than those for businesses; one so registered on 1 September 2023 that had not filed a notice asking to cancel the registration is treated as registered as a qualified invoice issuer (適格請求書発行事業者) on 1 October 2023.

所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者

製造たばこの区分（せいぞうたばこのくぶん）

The categories of manufactured tobacco (製造たばこ) set out in Article 74, paragraph 2 of the Local Tax Act as amended by Article 1 of Act No. 3 of 2018.

新法第七十四条第二項に規定する製造たばこの区分

支払事務取扱者等（しはらいじむとりあつかいしゃとう）

In Article 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the person handling payment work or similar person referred to in Article 16, paragraph (27) of Cabinet Order No. 179 of 2014, who may check the individual number of a person who has not given notice of it (番号未告知者) in the way that paragraph provides.

番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）に規定する支払事務取扱者等

製造たばこの区分（せいぞうたばこのくぶん）

In the supplementary provisions (附則) of Act No. 13 of 1986, the categories of manufactured tobacco set by Article 2, paragraph (2) of the Tobacco Tax Act (Act No. 72 of 1984) as it stood under its former title (たばこ消費税法): smoking tobacco of the first to fourth kinds, chewing tobacco and snuff, which set the rate of the per-quantity tax (従量割) on tobacco held for sale on the designated day.

同項に規定する製造たばこの区分

経過措置内国法人（けいかそちないこくほうじん）

In Article 45, paragraph (2) of the supplementary provisions (附則) of Act No. 4 of 2022, a domestic corporation in Okinawa that was set up by the end of the transitional period for the former information and communications industry promotion plan (経過旧情報通信産業振興計画期間) and has its head office in a former special information and communications industry zone, or was set up by the end of the transitional period for the former international logistics hub industrial cluster plan (経過旧国際物流拠点産業集積計画期間) and has its head office in a former international logistics hub industrial cluster area; for it, Article 60 counts from the designation or submission under the Act on Special Measures for the Promotion and Development of Okinawa before its amendment.

所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十五条第二項各号に掲げる法人に該当する内国法人

延滞税特例基準割合（えんたいぜいとくれいきじゅんわりあい）

In Article 16-2 and Article 82-2 of the supplementary provisions (附則) of Act No. 63 of 2013, the special base rate for delinquent tax as provided for in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation; for the time being, in any year in which it is below 7.3% a year, the 14.6% rate in Article 16, paragraph (1), item (ii) of those supplementary provisions becomes that rate plus 7.3% for that year.

租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合

延滞金特例基準割合（えんたいきんとくれいきじゅんわりあい）

The average lending rate (平均貸付割合) as defined in Article 93, paragraph 2 of the Act on Special Measures Concerning Taxation plus 1 per cent a year.

平均貸付割合（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をいう。次項から第四項までにおいて同じ。）に年一パーセントの割合を加算した割合

経過措置適用子法人（けいかそちてきようこほうじん）

Another domestic corporation, described in Article 3, paragraph 3 of the supplementary provisions (附則) of Act No. 79 of 2002, which amended the Corporation Tax Act and other Acts, that by applying paragraph 1 of that Article receives the approval under Article 4-2 of the Corporation Tax Act as amended by Article 1 of Act No. 79 of 2002, which amended the Corporation Tax Act and other Acts.

同項の規定の適用を受けて新法人税法第四条の二の承認を受ける法人税法等改正法附則第三条第三項に規定する他の内国法人

経過措置適用子法人（けいかそちてきようこほうじん）

In Article 4 of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), another domestic corporation described in Article 3(3) of those supplementary provisions that receives the approval under Article 4-2 of the Corporation Tax Act as amended by that Act by applying Article 3(1) of those supplementary provisions.

同項の規定の適用を受けて同条の承認を受ける前条第三項に規定する他の内国法人

特定一般社団法人等（とくていいっぱんしゃだんほうじんとう）

A general incorporated association or similar corporation (一般社団法人等) in which the family-related directors (同族理事) of a decedent made up more than half of all its directors just before the inheritance began, or made up more than half for a total of three years or more within the five years before it.

相続税法第六十六条の二第二項第三号に規定する特定一般社団法人等