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個別間接課税済金額（こべつかんせつかぜいずみきんがく）

In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the individual indirectly taxed amount as defined in Article 68-93-4, paragraph (10), item (ii)(b) 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九十三の四第十項第二号ロに規定する個別間接課税済金額

特定離島路線航空機（とくていりとうろせんこうくうき）

An aircraft used for passenger transport by a person licensed under Article 100, paragraph (1) of the Civil Aeronautics Act on a route between a remote island (離島) and the rest of Japan that a Cabinet Order (政令) sets as especially needed for island residents' daily lives — other than routes between Miyako, Ishigaki, Kume or Shimoji Island and Japan outside Okinawa, and routes within Okinawa Prefecture — including one forced by weather or other unavoidable reasons to land at an airport other than the first one in its flight plan, and others a Cabinet Order sets.

新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機

旧法特例業務届出者（きゅうほうとくれいぎょうむとどけでしゃ）

In Article 2 and Article 3, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, a notifier of specially permitted services (特例業務届出者) as provided in Article 63, paragraph (3) of this Act as it stood before that Act amended it.

旧法第六十三条第三項に規定する特例業務届出者

旧農林共済組合員期間（きゅうのうりんきょうさいくみあいいんきかん）

The period of former agriculture, forestry and fishery mutual aid membership (旧農林共済組合員期間) as defined in Article 2, paragraph (1), item (vii) of the supplementary provisions (附則) of Act No. 101 of 2001, the Act that abolished the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, among others, to integrate that mutual aid scheme with employees' pension insurance.

厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第二条第一項第七号に規定する旧農林共済組合員期間

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.

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

特定吸収分割承継会社（とくていきゅうしゅうぶんかつしょうけいがいしゃ）

A stock company wholly owned since its founding by a specified absorption-type split company (特定吸収分割会社) that, from 24 June 2015 to 1 April 2020, succeeds by absorption-type company split under Article 757 of the Companies Act to all or part of that company's rights and obligations in its business, and that runs a retail electricity business, general electricity transmission and distribution business, electricity transmission business or power generation business as defined in Article 2, paragraph 1, item 2, 8, 10 or 14 of the Electricity Business Act.

…分割会社からその事業に関して有する権利義務の全部又は一部を承継する会社であつて、電気事業法第二条第一項第二号に規定する小売電気事業、同項第八号に規定する一般送配電事業、同項第十号に規定する送電事業又は同項第十四号に規定する発電事業のいずれかを営む会社法第七百五十七条に規定する吸収分割承継会社（当該特定吸…

原子力災害対策本部長（げんしりょくさいがいたいさくほんぶちょう）

The Director-General of the Nuclear Emergency Response Headquarters (原子力災害対策本部長) as defined in Article 17, paragraph 1 of the Act on Special Measures for Responding to Nuclear Disasters.

同法第十七条第一項に規定する原子力災害対策本部長

経過措置期間加入法人（けいかそちきかんかにゅうほうじん）

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 that, during the first consolidated business year (連結事業年度) in which a domestic corporation approved under Article 4-2 of the Corporation Tax Act as amended by that Act, by applying Article 3(1) of those supplementary provisions, is taxed on its consolidated income (連結所得), came to be under that corporation's full controlling interest (完全支配関係) as defined in that Article 4-2.

当該内国法人の各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定す…

特定生産性向上設備等（とくていせいさんせいこうじょうせつびとう）

In Article 79 of the supplementary provisions (附則) of Act No. 10 of 2014, specified productivity-improving equipment, etc. as Article 42-6(2) to (4), (8) and (10) of this Act, as that Act left it, defined them.

同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等

前期高齢者納付調整金額（ぜんきこうれいしゃのうふちょうせいきんがく）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, an amount worked out on the model of Article 37, paragraph (2) of the Act on Assurance of Medical Care for Elderly People, which has a Ministry of Health, Labour and Welfare Order (厚生労働省令) set the amount for each insurer taking account of interest and other circumstances arising on the difference between the estimated and finalized young-old payment of two years before; it goes with the amount by which the fiscal 2010 estimated young-old payment (概算前期高齢者納付金) exceeded or fell short of the finalized one, in working out the national contribution to municipalities for fiscal 2012.

同条第二項の規定の例により算定した額

前期高齢者交付調整金額（ぜんきこうれいしゃこうふちょうせいきんがく）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, an amount worked out on the model of Article 33, paragraph (2) of the Act on Assurance of Medical Care for Elderly People, which has a Ministry of Health, Labour and Welfare Order (厚生労働省令) set the amount for each insurer taking account of interest and other circumstances arising on the difference between the estimated and finalized young-old subsidy of two years before; it goes with the amount by which the fiscal 2010 estimated young-old subsidy (概算前期高齢者交付金) exceeded or fell short of the finalized one, in working out the national contribution to municipalities for fiscal 2012.

同条第二項の規定の例により算定した額

特定公社債以外の公社債（とくていこうしゃさいいがいのこうしゃさい）

In Article 16 of the supplementary provisions (附則) of Act No. 11 of 2021, a public or corporate bond (公社債, as Article 2(1)(v) of this Act defines it) that is not a specified public and corporate bond (特定公社債) under Article 3(1)(i).

租税特別措置法第二条第一項第五号に規定する公社債

平成二十三年特定損失金額（へいせいにじゅうさんねんとくていそんしつきんがく）

The part, specified by a Cabinet Order (政令), of the loss an individual incurred in computing their 2011 business income that relates to the loss on business assets damaged by disaster (被災事業用資産の損失の金額) of Article 72-49-12, paragraph 7.

その者の平成二十三年における個人の事業の所得の計算上生じた損失の金額のうち、第七十二条の四十九の十二第七項に規定する被災事業用資産の損失の金額に係るものとして政令で定めるもの

住宅用地据置固定資産税額（じゅうたくようちすえおきこていしさんぜいがく）

The fixed assets tax (固定資産税) on residential land held at the prior level, as defined in Article 18, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 17 of 2012 amended it, as that wording is kept in force and read by Article 9, paragraph 1 of the supplementary provisions (附則) of Act No. 17 of 2012.

平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項に規定する住宅用地据置固定資産税額

軽減対象課税資産の譲渡等（けいげんたいしょうかぜいしさんのじょうととう）

In Article 52, paragraphs (1) and (3) and Article 53, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable transfer, etc. of assets subject to the reduced rate as defined in Article 2, paragraph (1), item (ix)-2 of the Consumption Tax Act — one listed in Appended Table 1 (別表第一) — other than one exempt from consumption tax under Article 7, paragraph (1) (exports and similar transactions) or Article 8, paragraph (1) (sales at tax-free shops) of that Act or under another Act or a treaty.

同法第二条第一項第九号の二に規定する軽減対象課税資産の譲渡等をいい、同法第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く

旧法届出金融商品取引業者等（きゅうほうとどけできんゆうしょうひんとりひきぎょうしゃとう）

In Article 2 and Article 3, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, a financial instruments business operator, etc. (金融商品取引業者等) as provided in Article 34 of this Act as it stood before that Act amended it, that had given notification under Article 63-3, paragraph (1) of this Act as it then stood.

旧法第六十三条の三第一項の規定による届出をした金融商品取引業者等（旧法第三十四条に規定する金融商品取引業者等をいう。）

市街化区域農地据置固定資産税額（しがいかくいきのうちすえおきこていしさんぜいがく）

The frozen fixed assets tax on farmland in an urbanization promotion area as defined in Article 19-4, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 17 of 2012 amended it, as Article 9, paragraph 1 of that Act's supplementary provisions keeps it in force and reads it.

平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項に規定する市街化区域農地据置固定資産税額

死亡一時金その他の一時金たる給付（しぼういちじきんそのたのいちじきんたるきゅうふ）

In Articles 53, 55 and 56 of the supplementary provisions (附則) of Act No. 63 of 2013, a death lump-sum (死亡一時金) or other lump-sum benefit paid under Article 160-2, paragraph (3) or Article 161, paragraph (5) of the Employees' Pension Insurance Act as it stood before that Act amended it, which Article 61 of those supplementary provisions keeps in force; once the surviving Pension Fund Association (存続連合会) has moved the reserves for a pre-effective-date fund early leaver (施行前基金中途脱退者等) under Article 53, paragraph (6), it no longer has to pay that person such a benefit.

なお効力を有する改正前厚生年金保険法第百六十条の二第三項等の規定により支給する死亡一時金その他の一時金たる給付

高額特定資産の仕入れ等を行った場合（こうがくとくていしさんのしいれとうをおこなったばあい）

In the supplementary provisions (附則) of Act No. 4 of 2017, the case where a business operator makes a taxable purchase in Japan of a high-value specified asset (高額特定資産) — an inventory asset or fixed asset subject to adjustment with a high value set by Cabinet Order (政令) — or takes such an asset out of a bonded area as taxable cargo, in a taxable period to which the simplified tax system does not apply, as Article 12-4, paragraph (1) of the Consumption Tax Act defines it (including the completion of a self-constructed high-value specified asset whose costs reach the amount set by Cabinet Order).

消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行った場合

退職被保険者等確定調整対象基準額相当額（たいしょくひほけんしゃとうかくていちょうせいたいしょうきじゅんがくそうとうがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, the final adjustment base amount (確定調整対象基準額) under Article 35, paragraph (1), item (iii) of the Act on Assurance of Medical Care for Elderly People, multiplied by the affiliation ratio of retired insured persons, etc. (退職被保険者等所属割合), against which the fiscal 2010 provisional amount for retired insured persons, etc. 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三十五条第一項第三号の確定調整対象基準額に退職被保険者等所属割合を乗じて得た額