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In Article 12, paragraph (2) of the supplementary provisions (附則) of Act No. 79 of 2002, assets subject to fair valuation, etc. as defined in Article 4-3, paragraph (9), item (i) of the Corporation Tax Act as that Act amended it.
新法人税法第四条の三第九項第一号に規定する時価評価資産等
In Articles 35 and 50 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as it stood before Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) amended it, as Article 44 of that 2018 Act's supplementary provisions keeps its Article 16 in effect for specified long-term instalment sales (特定長期割賦販売等).
三十年改正法附則第四十四条第二項に規定する旧効力消費税法
譲渡又は譲受け
In Article 20 of the supplementary provisions (附則) of Act No. 3 of 2023, a transfer or acquisition in Japan of goods that a person eligible for tax-free purchase (免税購入対象者) bought at a tax-free shop (輸出物品販売場), as referred to in Article 8, paragraph (4) of the Consumption Tax Act as amended by that Act, made without the approval of the tax office director (税務署長) under the proviso to that paragraph.
新消費税法第八条第四項ただし書の承認を受けないでされる同項に規定する譲渡又は譲受け
調整積立限度額
In the supplementary provisions (附則) of Act No. 16 of 1973, the adjusted limit of an individual's reserve for price fluctuations (価格変動準備金) at 31 December of the previous year: the amount worked out at that date under this paragraph (or, for 1974, under paragraph (1)).
同日においてこの項（昭和四十九年分については、前項）の規定により計算した金額
最終親会計年度
The period an ultimate parent company, etc. (最終親会社等) uses as the unit for computing its assets and profit and loss, as defined in Article 66-4-4, paragraph (4), item (vii).
同条第四項第七号に規定する最終親会計年度
In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the amount listed in Article 68-93-4, paragraph (10), 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).
四年旧措置法第六十八条の九十三の四第十項第一号に掲げる金額
譲渡又は譲受け
In the supplementary provisions (附則) of Act No. 3 of 2023, a transfer or acquisition described in Article 86-2, paragraph (3) of this Act as amended by that Act, made without the approval in the proviso to Article 8, paragraph (4) of the Consumption Tax Act, as amended by Article 6 of that Act and applied by Article 86-2, paragraph (3).
新租税特別措置法第八十六条の二第三項において準用する第六条の規定による改正後の消費税法第八条第四項ただし書の承認を受けないでされる新租税特別措置法第八十六条の二第三項に規定する譲渡又は譲受け
一般国内航空機
An aircraft other than an Okinawa route aircraft (沖縄路線航空機) and a specified remote island route aircraft (特定離島路線航空機), as Article 90-8-2, paragraph 2 defines it for this Act's provisions on aviation fuel tax (航空機燃料税).
新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機
放送同時配信等
Automatic public transmission (自動公衆送信) of broadcast or cablecast programs, including making them available for transmission, that is made within a week after the broadcast or cablecast and not before it (for a series aired at intervals of more than a week, within a period of up to a month the Commissioner of the Agency for Cultural Affairs sets), without changing the program except where unavoidable, and with measures set by Order of the Ministry of Education, Culture, Sports, Science and Technology (文部科学省令) against digital copying; excluding specified input-type automatic public transmission and the transmissions the Commissioner, after consulting the Minister for Internal Affairs and Communications, sets as likely to unreasonably harm right holders or hard for the public to view.
第一条改正後著作権法第二条第一項第九号の七に規定する放送同時配信等
内部統制報告書
In Article 18, paragraph (2) of the supplementary provisions (附則) of Act No. 99 of 2007, an internal control report as defined in Article 24-4-4, paragraph (1) of this Act as that Act amended it.
新金融商品取引法第二十四条の四の四第一項に規定する内部統制報告書
委託者保護基金
A consignor protection fund under Article 270 of the Commodity Derivatives Transaction Act as it stood before Act No. 86 of 2012 amended it, existing when that Act came into effect, as Article 4, paragraph (1) of that Act's supplementary provisions (附則) describes it.
改正法附則第四条第一項に規定する委託者保護基金
In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 17 of 2016, a qualified day worker recipient as defined in Article 56-3, paragraph (1), item (ii) of this Act as amended by Article 2 of that Act.
第二条改正後雇用保険法第五十六条の三第一項第二号に規定する日雇受給資格者
A person who holds the special recipient qualification (特例受給資格): a specially insured person in short-term employment (短期雇用特例被保険者) who has become unemployed and can receive the special lump-sum payment (特例一時金) under Article 39.
雇用保険法第三十九条第二項に規定する特例受給資格者
社会保障負担率
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…
In Article 3 of the supplementary provisions (附則) of Act No. 123 of 2004, the electronic data processing system referred to in Article 151-2(1) of the Real Property Registration Act as it stood before that Act (旧法).
旧法第百五十一条ノ二第一項の電子情報処理組織
A family register supplement (戸籍の附票) that the mayor has deleted in full, or the old version of one that has been remade, which the mayor must keep in a file of removed supplements (戸籍の附票の除票簿).
新住民基本台帳法第二十一条第一項に規定する戸籍の附票の除票
介護老人保健施設
In Article 69-2 and Article 69-3, paragraph (2), item (ii) of the supplementary provisions (附則), a long-term care health facility as defined in Article 8, paragraph (28) of the Long-Term Care Insurance Act: a facility licensed by the prefectural governor under Article 94, paragraph (1) of that Act to give nursing, care under medical supervision, functional training, other necessary medical care and help with daily life, under a facility service plan (施設サービス計画), to people requiring long-term care (要介護者) who mainly need support to maintain and restore their physical and mental functions so that they can live at home, and whose need for treatment is of the degree a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets.
介護保険法（平成九年法律第百二十三号）第八条第二十八項に規定する介護老人保健施設
In the supplementary provisions (附則) of Act No. 95 of 1994, the amount equivalent to total monthly remuneration as defined in Article 46, paragraph (1) of the Employees' Pension Insurance Act: the sum of a beneficiary's standard monthly remuneration (標準報酬月額) and one twelfth of the standard bonus amounts (標準賞与額) for the year up to and including the month in question — for a Diet or local assembly member, and for an employed person aged 70 or over, amounts equivalent to these, for the former partly set by Cabinet Order (政令) — which Article 46, paragraph (1) uses to work out how much of an employees' old-age pension (老齢厚生年金) is suspended.
同法第四十六条第一項に規定する総報酬月額相当額
In Article 56 and Article 59, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2013, a participant in a corporate-type pension plan (企業型年金) as Article 2, paragraph (8) of the Defined Contribution Pension Act defines it: a person for whom the employer running the plan pays contributions and who gives instructions on how their individual assets in it are invested.
改正後確定拠出年金法第二条第八項に規定する企業型年金加入者
Non-residents (非居住者) as defined in Article 2, paragraph 1, item 5 of the Income Tax Act who have no permanent establishment (恒久的施設) and who work for an official participant (公式参加者) of the International Horticultural Expo 2027 or for a foreign corporation doing its Expo work, are appointed by an official participant for duties a Cabinet Order (政令) sets, such as being responsible for its exhibit, or act for such an appointee, or are the Secretary General or staff of the Bureau International des Expositions (博覧会国際事務局).
恒久的施設を有しない非居住者（所得税法第二条第一項第五号に規定する非居住者をいう。第六号において同じ。）で次に掲げるもの