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適用連結事業年度（てきようれんけつじぎょうねんど）

In Article 21 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the applicable consolidated business year as defined in Article 81-10(1) of the Corporation Tax Act as it stood before that Act: the consolidated business year that includes the relevant day (該当日) on which a loss consolidated corporation (欠損等連結法人), having come under another person's specified controlling interest (特定支配関係), came under an event a Cabinet Order (政令) sets as corresponding to those in Article 57-2(1), within five years of coming under that control.

旧法人税法第八十一条の十第一項に規定する適用連結事業年度

特例対象課税期間（とくれいたいしょうかぜいきかん）

In Article 90 of the supplementary provisions (附則) of Act No. 12 of 2026, a special-rule taxable period as Article 51-2, paragraph (6) of the supplementary provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), as amended by Article 14 of Act No. 12 of 2026 (新二十八年改正法), defines it; that paragraph as amended applies to such periods ending on or after 1 October 2026.

同項に規定する特例対象課税期間

個人型年金加入者（こじんがたねんきんかにゅうしゃ）

A participant in the individual-type pension plan (個人型年金) that the National Pension Fund Association designated for it (連合会) runs: a person who pays contributions to that plan and gives instructions on how their individual assets (個人別管理資産) in it are invested, as Article 2, paragraph (10) of the Defined Contribution Pension Act defines it.

確定拠出年金法第二条第十項に規定する個人型年金加入者

連結税額控除規定（れんけつぜいがくこうじょきてい）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the tax credit provisions for consolidated tax payment (連結納税) listed there: Article 68-11(2) or (3), 68-13(1) or (2) or 68-15-5(2) or (3) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it, and Article 68-10(2) or (3) and Article 68-15-4(2) or (3) of earlier wordings of this Act kept in effect by Act No. 7 of 2018 and Act No. 11 of 2021.

四年旧措置法第六十八条の十一第二項若しくは第三項、第六十八条の十三第一項若しくは第二項若しくは第六十八条の十五の五第二項若しくは第三項の規定、所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法…

暗号資産交換業者（あんごうしさんこうかんぎょうしゃ）

In Article 2, paragraph (3) and Article 5 of the supplementary provisions (附則) of Act No. 28 of 2019, a cryptoasset exchange service provider as defined in Article 2, paragraph (8) of the Payment Services Act as amended by Article 1 of that Act: a person registered under Article 63-2.

新資金決済法第二条第八項に規定する暗号資産交換業者

記載対象事業年度（きさいたいしょうじぎょうねんど）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 65 of 2008, the business year that each of the documents or information listed in the items of Article 185-7, paragraph (29) of this Act as amended by that Act relates to, as those items set it.

新金融商品取引法第百八十五条の七第二十九項各号に掲げる書類又は情報の区分に応じ、当該各号に定める事業年度

総株主等の議決権（そうかぶぬしとうのぎけつけん）

In Article 2 of the supplementary provisions (附則) of Act No. 32 of 2010, the voting rights of all shareholders, etc. as defined in Article 32, paragraph (1) of this Act as it stood before Article 1 of that Act amended it.

同項に規定する総株主等の議決権

信用供与等限度額（しんようきょうよとうげんどがく）

In Article 13, paragraph (1) of the supplementary provisions (附則) of Act No. 45 of 2013, the maximum amount of credit and contribution as defined in Article 13, paragraph (1) of this Act as amended by Article 14 of that Act.

同条第一項に規定する信用供与等限度額

高年齢受給資格者（こうねんれいじゅきゅうしかくしゃ）

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 17 of 2016, an elderly qualified recipient as defined in Article 37-3, paragraph (2) of this Act as amended by Article 2 of that Act.

第二条改正後雇用保険法第三十七条の三第二項に規定する高年齢受給資格者

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）

The special base rate for delinquent tax (延滞税特例基準割合) as provided in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); in any year it is below 7.3% a year, Article 9 of the supplementary provisions (附則) lowers the late-payment charge (延滞金) rates of Article 181, paragraph (1) by reference to it.

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）

The special base rate for delinquent tax (延滞税) defined in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation — the average lending rate (平均貸付割合) plus 1% a year; in any year it is below 7.3% a year, Article 12 of the supplementary provisions (附則) enacted with the Act on the Collection, etc. of Insurance Premiums of Labor Insurance lowers the late-payment charge (延滞金) rates of Article 28, paragraph (1) by reference to it.

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）

The special base rate for delinquent tax (延滞税) as provided in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); in any year it is below 7.3% a year, Article 9-2-5 of the supplementary provisions (附則) lowers the late-payment charge (延滞金) rates of Article 97, paragraph (1) by reference to it.

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

減額課税初年度区域（げんがくかぜいしょねんどくいき）

For a fiscal year, an area within the previous year's tax-exempt area (課税免除区域 — an area that had been under instructions, given in connection with a nuclear power plant accident, to have residents evacuate) that is no longer exempt that the municipal mayor designates and publishes under Article 55, paragraph 3 of the supplementary provisions (附則), weighing how far residents have left or returned, how land and houses are used, what services the municipality provides and other circumstances, as one where the fixed assets tax (固定資産税) and city planning tax (都市計画税) on land and houses are to be charged at half.

前項の規定により公示された区域

事業に係る事業所税（じぎょうにかかるじぎょうしょぜい）

The business office tax on businesses (事業に係る事業所税) as defined in Article 701-32, paragraph 1 of the Local Tax Act, as Act No. 43 of 1987 cites it.

地方税法第七百一条の三十二第一項に規定する事業に係る事業所税

特定少額資産の譲渡（とくていしょうがくしさんのじょうと）

In Article 51-3, paragraph (2) of the supplementary provisions (附則) of Act No. 15 of 2016, a transfer of specified low-value assets as Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act defines it: a transfer, etc. of assets (資産の譲渡等), by a mail-order method a Cabinet Order (政令) specifies, of an asset located outside Japan whose consideration, not including the consumption tax and local consumption tax (地方消費税) to be charged on its transfer, is 10,000 yen or less per asset and which is sent to Japan from abroad; such transfers are left out when working out the special deduction amount (特別控除税額).

消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡

電子決済等代行業等（でんしけっさいとうだいこうぎょうとう）

In the supplementary provisions (附則) of Act No. 49 of 2017, electronic payment services (電子決済等代行業) under this Act together with the corresponding businesses relating to agricultural and fishery cooperatives (特定信用事業電子決済等代行業, specified credit business electronic payment services), credit cooperatives (信用協同組合), Shinkin banks (信用金庫), labor banks (労働金庫), the Norinchukin Bank (農林中央金庫) and the Shoko Chukin Bank (商工組合中央金庫).

電子決済等代行業、新農業協同組合法第九十二条の五の二第二項に規定する特定信用事業電子決済等代行業、新水産業協同組合法第百二十一条の五の二第二項に規定する特定信用事業電子決済等代行業、信用協同組合電子決済等代行業、信用金庫電子決済等代行業、労働…

高年齢継続被保険者（こうねんれいけいぞくひほけんしゃ）

In Article 7 of the supplementary provisions (附則) of Act No. 17 of 2016, a continuously insured elderly person as defined in Article 37-2, paragraph (1) of this Act as it stood before Article 2 of that Act amended it.

第二条改正前雇用保険法第三十七条の二第一項に規定する高年齢継続被保険者

加速化プラン実施施策（かそくかぷらんじっししさく）

In Articles 47 and 48 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures the Children's Future Strategy (こども未来戦略) lists as 'specific measures to be implemented under the Acceleration Plan'.

こども未来戦略に「「加速化プラン」において実施する具体的な施策」として記載された施策

減額責任準備金相当額（げんがくせきにんじゅんびきんそうとうがく）

The larger of the amount, worked out as a Cabinet Order (政令) provides, by which the reserves of the employees' pension account (厚生年金勘定) of the Pension Special Account (年金特別会計) would grow if a surviving employees' pension fund's (存続厚生年金基金) members and former members had never been members, and that fund's reserves for its pension benefits (年金給付等積立金), as defined in Article 11, paragraph (7) of the supplementary provisions (附則) of Act No. 63 of 2013; the government may collect it, in place of the liability reserve equivalent (責任準備金相当額), from a fund certified for the reduction that dissolves with too little in reserve.

同項に規定する減額責任準備金相当額

年金給付等積立金の額（ねんきんきゅうふとうつみたてきんのがく）

In Article 10 of the supplementary provisions (附則) of Act No. 63 of 2013, as Article 12, paragraph (10) reads it for a voluntarily dissolving fund (自主解散型基金) that has applied for approval, the amount of that fund's reserves for pension benefits (年金給付等積立金) on the day it dissolves, as Article 13, paragraph (1) refers to it — the amount the government collects from the fund itself.

次条第一項に規定する年金給付等積立金の額