Search

共済金受取人（きょうさいきんうけとりにん）

In Article 20, paragraph (4) of the supplementary provisions (附則) of this Act, the person who receives the mutual aid money under a life mutual aid (生命共済) contract that is a qualified retirement pension contract (適格退職年金契約), as referred to in paragraph (2), item (iii)(b) of that Article.

同項第三号ロの共済金受取人

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

譲渡利益金額（じょうとりえききんがく）

In the supplementary provisions (附則) of Act No. 23 of 1998, the amount of capital gain as defined in Article 62-3, paragraph (2), item (ii) of this Act as amended by that Act, on a corporation's transfers, etc. of land (土地の譲渡等) in the business year that includes 1 January 1998.

同条第二項第二号に規定する譲渡利益金額

特定販売業者（とくていはんばいぎょうしゃ）

In the supplementary provisions (附則) of Act No. 8 of 2003, a specified seller as defined in Article 11, paragraph (2) of the Tobacco Tax Act.

たばこ税法第十一条第二項に規定する特定販売業者

個別所得金額（こべつしょとくきんがく）

In Article 112, paragraph (5) of the supplementary provisions (附則) of Act No. 10 of 2014, the individual income amount of a consolidated parent or subsidiary corporation for a special consolidated business year, as defined in Article 81-18, paragraph (1) of the Corporation Tax Act.

法人税法第八十一条の十八第一項に規定する個別所得金額

特例事業年度（とくれいじぎょうねんど）

A business year in which the business was seriously affected by a marked change in social and economic conditions, as certified in the way a Ministry of Finance Order (財務省令) specifies — as defined in Article 66-11-4, paragraph (1), item (i) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it.

四年旧措置法第六十六条の十一の四第一項第一号に規定する特例事業年度

完全支配関係（かんぜんしはいかんけい）

A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.

同条第四項第二号に規定する完全支配関係

特定侵害複製（とくていしんがいふくせい）

Digital reproduction (other than sound or visual recording) made by receiving an automatic public transmission that infringes copyright (other than the Article 28 rights over a derivative work created other than by translation), including one made abroad that would infringe if made in Japan, and excluding reproduction that is minor in light of the share of the work reproduced, the display quality and other factors.

同項第四号に規定する特定侵害複製

総資産基準額（そうしさんきじゅんがく）

In Article 3 of the supplementary provisions (附則) of Act No. 32 of 2010, the total asset value threshold as defined in Article 57-2, paragraph (1) of this Act as amended by Article 1 of that Act.

同項に規定する総資産基準額

登録金融機関（とうろくきんゆうきかん）

A bank, cooperative financial institution (協同組織金融機関) or other financial institution a Cabinet Order (政令) specifies that is registered under Article 33-2.

同条第十一項に規定する登録金融機関

短時間労働者（たんじかんろうどうしゃ）

In Article 2 of the supplementary provisions (附則) of Act No. 68 of 1992, a part-time worker as defined in Article 14, paragraph (1) of this Act as Article 2 of Act No. 68 of 1992 amended it.

新法第十四条第一項に規定する短時間労働者

社会保障負担率（しゃかいほしょうふたんりつ）

In Article 47, paragraph (1) of the supplementary provisions (附則) of Act No. 47 of 2024, the figure obtained by dividing the total, for one fiscal year, of social security contributions and other amounts the Prime Minister (内閣総理大臣) sets, as recorded in the system of national accounts (国民経済計算の体系) that the Cabinet Office (内閣府) compiles to United Nations standards, by national income in that system.

…国民経済計算の体系（国際連合の定めた基準に準拠して内閣府が作成する国民経済計算の体系をいう。以下この項において同じ。）における社会保障負担の額その他内閣総理大臣が定める額を合算した額を国民経済計算の体系…

労働者派遣契約（ろうどうしゃはけんけいやく）

A staffing contract (労働者派遣契約): a contract in which one party agrees to provide worker dispatch (労働者派遣) to the other, as defined in Article 26, paragraph (1).

労働者派遣法第二十六条第一項に規定する労働者派遣契約

短時間被保険者（たんじかんひほけんしゃ）

In Article 22 of the supplementary provisions (附則) of Act No. 74 of 2025, an insured under employees' pension insurance who is under 70, is in grades 1 to 6 of the standard monthly remuneration (標準報酬月額), and is 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 17, paragraph (1) of the supplementary provisions (附則) of Act No. 62 of 2012.

平成二十四年機能強化法附則第十七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、七十歳未満である厚生年金保険の被保険者（標準報酬…

社会保障負担率（しゃかいほしょうふたんりつ）

In Article 47, paragraph (1) of the supplementary provisions (附則) of Act No. 47 of 2024, the figure obtained by dividing the total, for one fiscal year, of social security contributions and other amounts the Prime Minister (内閣総理大臣) sets, as recorded in the system of national accounts (国民経済計算の体系) that the Cabinet Office (内閣府) compiles to United Nations standards, by national income in that system.

…国民経済計算の体系（国際連合の定めた基準に準拠して内閣府が作成する国民経済計算の体系をいう。以下この項において同じ。）における社会保障負担の額その他内閣総理大臣が定める額を合算した額を国民経済計算の体系…

第三種被保険者（だいさんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person insured under the Employees' Pension Insurance Act (as a category 1 employees' pension insured person (第一号厚生年金被保険者)) who works regularly underground at a mine as defined in Article 4 of the Mining Act, or as a seafarer as defined in Article 1 of the Mariners Act on a ship as provided in Article 6, paragraph (1), item (iii) of the Employees' Pension Insurance Act, other than a class 4 insured person or a voluntarily continued mariner insured person.

…険者に限る。）又は船員法（昭和二十二年法律第百号）第一条に規定する船員として厚生年金保険法第六条第一項第三号に規定する船舶に使用される同法による被保険者（第一号厚生年金被保険者に限る。）であつて、第四種…

第三号被保険者（だいさんごうひほけんしゃ）

A dependent spouse (被扶養配偶者) of a category 2 insured person (第二号被保険者) — one who mainly lives on that person's income and lives in Japan or is treated as based there — aged 20 to 59 (Article 7, paragraph (1), item (iii)).

国民年金法第七条第一項第三号に規定する第三号被保険者

医療保険各法等（いりょうほけんかくほうとう）

The medical insurance Acts (医療保険各法) referred to in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, together with that Act itself.

高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律

電力併用自動車（でんりょくへいようじどうしゃ）

A motor vehicle (自動車) with an internal combustion engine that also uses electricity or another power source an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, and that helps limit exhaust emissions by recovering waste energy, of a kind that Order sets.

…として用いるものであつて、廃エネルギーを回収する機能を備えていることにより大気汚染防止法第二条第十七項に規定する自動車排出ガスの排出の抑制に資するもので総務省令で定めるもの

所得税の申告書（しょとくぜいのしんこくしょ）

In Article 3 of the supplementary provisions (附則) of Act No. 2 of 2015, an income tax return (所得税の申告書) as referred to in Article 17-4, paragraph 1, item 3 of the Local Tax Act as amended by Article 1 of that Act.

同項第三号に規定する所得税の申告書