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昭和３９年分の所得税の課税総所得金額等（しょうわさんじゅうきゅうねんぶんのしょとくぜい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 1964 — that year's taxable aggregate income, adjusted as Article 14, paragraph (1), item 2 of the Income Tax Act's own supplementary provisions sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1965.

附則第十四条第一項第二号（昭和４０年分の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なかつた外国法人（きゅうこうきゅうてきしせつをゆうしていなかっ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 no permanent establishment under the old definition (旧恒久的施設) but had one under the new; the table in that paragraph counts it among foreign corporations without a permanent establishment in Article 10-3, paragraph (4) and elsewhere.

改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人

従前の届出（じゅうぜんのとどけで）

A notification to acquire Japanese nationality, made before Act No. 88 of 2008 came into effect and filed as one under Article 3, paragraph 1 of this Act as it stood before that amendment, by a child acknowledged (認知) by their father or mother who did not meet that paragraph's condition of having become a child born in wedlock (嫡出子) through the parents' marriage and that acknowledgment.

この法律の施行の日（以下「施行日」という。）前にこの法律による改正前の国籍法第三条第一項の規定によるものとしてされた同項に規定する父母の婚姻及びその認知により嫡出子たる身分を取得した子に該当しない父又は母が認知した子によ…

経過措置工事（けいかそちこうじ）

In Article 28, paragraph (1) of the supplementary provisions (附則) of Act No. 23 of 2008, the construction work covered by the transitional measures in Article 4, paragraph (2) and Article 19, paragraph (2) of those supplementary provisions.

附則第四条第二項に規定する経過措置工事及び附則第十九条第二項に規定する経過措置工事

会社の株式等（かいしゃのかぶしきとう）

In Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 46 of 2021, the shares (株式) or equity interests (持分) of a company, as shares, etc. (株式等) are defined in Article 2, paragraph (7) of this Act.

銀行法第二条第七項に規定する株式等

金融商品取引業者等の営業所（きんゆうしょうひんとりひきぎょうしゃとうのえいぎょうしょ）

In the supplementary provisions (附則) of Act No. 15 of 2016, the business office (営業所) of a financial instruments business operator, etc. (金融商品取引業者等) as referred to in Article 37-14, paragraph (1) — its business office or other office in Japan — at which an individual's tax-exempt account (非課税口座) is open.

同項に規定する営業所

病院（びょういん）

In Article 69-2 and Article 69-3, paragraph (2), item (ii) of the supplementary provisions (附則), a hospital as defined in Article 1-5, paragraph (1) of the Medical Care Act: a place where a doctor or dentist practises medicine or dentistry for the public or for a particular group of many people and which has facilities for admitting 20 or more inpatients.

医療法（昭和二十三年法律第二百五号）第一条の五第一項に規定する病院

協定（きょうてい）

In Article 17 of the supplementary provisions (附則) of Act No. 96 of 2022, an agreement provided for in Article 30-12-6, paragraph (1) of the Medical Care Act as that Act amended it, which a prefectural governor could conclude, following that Article, even before 1 April 2024, when that Act came into effect.

同条第一項に規定する協定

決定（けってい）

In Article 33-2, paragraphs (4) and (6) of the Inheritance Tax Act as it stood before Article 3 of Act No. 82 of 2011 amended it, as read from that Act's effective date (施行日) to 31 December 2011, a determination under Article 25 of the Act on General Rules for National Taxes.

国税通則法第二十五条（決定）の規定による決定

本人（ほんにん）

The specific individual whom an Individual Number (個人番号) identifies.

番号利用法第二条第六項に規定する本人

食品（しょくひん）

All food and drink, except the pharmaceutical products, quasi-pharmaceutical products and regenerative medicine products defined in the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices.

同法第四条第一項に規定する食品

営業（えいぎょう）

In Articles 8 and 9 of the supplementary provisions (附則) of Act No. 46 of 2018, a business that Article 57, paragraph (1) of the Food Sanitation Act, as Article 2 of Act No. 46 of 2018 amended it, requires to be notified to the prefectural governor before it is started.

同項に規定する営業

事業者（じぎょうしゃ）

In Article 3 of the supplementary provisions (附則), a business operator as defined in Article 2, paragraph (2) of the Consumer Contract Act (Act No. 61 of 2000): a corporation or other organization, or an individual who becomes a party to a contract as a business or for the purposes of a business.

同条第二項に規定する事業者

証票等（しょうひょうとう）

In the supplementary provisions (附則) of Act No. 49 of 1984, a voucher or similar item (証票等) as defined in Article 2, paragraph (3), item (i) of the Installment Sales Act as amended by that Act, in exchange for which, or on presenting which, a purchaser buys designated goods (指定商品).

新法第二条第三項第一号に規定する証票等

診療所（しんりょうじょ）

In Article 69-2 and Article 69-3, paragraph (2), item (ii) of the supplementary provisions (附則), a clinic as defined in Article 1-5, paragraph (2) of the Medical Care Act: a place where a doctor or dentist practises medicine or dentistry for the public or for a particular group of many people and which either has no facilities for admitting inpatients (and is not a facility for receiving online medical consultations (オンライン診療受診施設)) or has facilities for 19 or fewer.

同法第一条の五第二項に規定する診療所

調整額（ちょうせいがく）

Twelve times the monthly amount by which an employees' old-age pension (老齢厚生年金) is suspended for a month in which its beneficiary is an insured (被保険者) and can receive the basic continuous employment benefits for the elderly (高年齢雇用継続基本給付金): 4 percent of the person's standard monthly remuneration (標準報酬月額) where that is below 64 percent of 30 times the deemed daily amount of wages (みなし賃金日額), otherwise a smaller percentage a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, reduced where ten fourths of it plus the standard monthly remuneration would exceed the payment limit (支給限度額).

前条第二項（同条第五項において準用する場合を含む。）の規定による調整額

従価割（じゅうかわり）

The value-based portion (従価割) of tobacco consumption tax as defined in Article 2, paragraph (1), item (iii) of the tobacco consumption tax law (Act No. 72 of 1984), in the transitional rule of the supplementary provisions (附則) of Act No. 13 of 1986 for manufactured tobacco removed from the factory before 1 May 1986.

同法第二条第一項第三号に規定する従価割

使用者（しようしゃ）

In Article 58 of the supplementary provisions (附則) of Act No. 6 of 2010, a person who pays salary, etc. (給与等) or a retirement allowance, etc. (退職手当等) as Articles 28 and 30 of the Income Tax Act define them.

所得税法第二十八条第一項に規定する給与等又は同法第三十条第一項に規定する退職手当等の支払をする者

発泡酒（はっぽうしゅ）

In the supplementary provisions (附則) of Act No. 7 of 2018, happoshu (発泡酒) as Article 87, paragraph (1) of this Act as amended by that Act refers to it.

新租税特別措置法第八十七条第一項に規定する発泡酒

準備金（じゅんびきん）

In Article 7, paragraph (2) of this Act's supplementary provisions (附則), the reserve an investor protection fund (投資者保護基金) builds up under Article 79-71, paragraph (1) by setting aside the whole of each business year's surplus.

第七十九条の七十一第一項に規定する準備金