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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

個人の市町村民税の額（こじんのしちょうそんみんぜいのがく）

For fiscal 2024, the individual municipal inhabitant tax (市町村民税) collected by ordinary collection (普通徴収) of a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者) as it would be before that credit, that is, without Article 5-8, paragraphs 4 and 5 of the supplementary provisions (附則).

前条第四項及び第五項の規定の適用がないものとした場合に算出される普通徴収の個人の市町村民税の額

認定鳥獣捕獲等事業者（にんていちょうじゅうほかくとうじぎょうしゃ）

A certified wildlife capture business operator (認定鳥獣捕獲等事業者) as defined in Article 18-5, paragraph 2, item 1 of the law on the protection and management of wildlife and the proper conduct of hunting (鳥獣保護管理法).

鳥獣保護管理法第十八条の五第二項第一号に規定する認定鳥獣捕獲等事業者

減額課税第二年度区域（げんがくかぜいだいにねんどくいき）

For a fiscal year, an area within the previous year's first-year reduced-tax area (減額課税初年度区域) that the municipal mayor designates and publishes under Article 55, paragraph 5 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

新増設に係る事業所税（しんぞうせつにかかるじぎょうしょぜい）

In Article 6, paragraph 4 of the supplementary provisions (附則) of Act No. 43 of 1987, the business office tax (事業所税) on the new construction or extension of buildings used for business offices (事業所用家屋), as Article 701-32, paragraph 2 of the Local Tax Act as it stood when that Act was made defined it.

地方税法第七百一条の三十二第二項に規定する新増設に係る事業所税

合併前三年内事業年度（がっぺいまえさんねんないじぎょうねんど）

In Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, the business years referred to in Article 69, paragraph (9), item (i) of this Act as that Act amended it: each business year of an acquired corporation (被合併法人) that began within three years before the date of a qualified merger.

同号に規定する合併前三年内事業年度

前三年内連結事業年度（ぜんさんねんないれんけつじぎょうねんど）

In Article 32, paragraph (3) of the supplementary provisions (附則) of Act No. 8 of 2020, each consolidated business year that began within three years before the first day of the consolidated business year in question, as Article 81-15, paragraph (2) of this Act provided before that Act amended it.

同条第二項に規定する前三年内連結事業年度

放送同時配信等事業者（ほうそうどうじはいしんとうじぎょうしゃ）

A business that carries on simultaneous broadcasting (放送同時配信等) as a business, using broadcast or cablecast programs supplied by a broadcaster or cablecaster with which it has a close relationship (密接な関係).

第一条改正後著作権法第二条第一項第九号の八に規定する放送同時配信等事業者

合算信用供与等限度額（がっさんしんようきょうよとうげんどがく）

In Article 13, paragraph (2) of the supplementary provisions (附則) of Act No. 45 of 2013, the consolidated maximum amount of credit and contribution as defined in Article 13, paragraph (2) of this Act as amended by Article 14 of that Act.

同条第二項に規定する合算信用供与等限度額

電子決済等代行業者等（でんしけっさいとうだいこうぎょうしゃとう）

In the supplementary provisions (附則) of Act No. 49 of 2017, an electronic payment service provider (電子決済等代行業者) under this Act, a specified credit business electronic payment service provider (特定信用事業電子決済等代行業者) under the Agricultural Co-operatives Act or the Fishery Industry Cooperative Act as amended by that Act, or a provider of electronic payment services relating to 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) or the Shoko Chukin Bank (商工組合中央金庫).

電子決済等代行業者、新農業協同組合法第九十二条の五の三第一項に規定する特定信用事業電子決済等代行業者、新水産業協同組合法第百二十一条の五の三第一項に規定する特定信用事業電子決済等代行業者、信用協同組合電子決済等代行業者、信用金庫電子決済等代行業者…

全国医療費適正化計画（ぜんこくいりょうひてきせいかけいかく）

The plan for promoting the optimization of medical expenses (医療費適正化) that the Minister of Health, Labour and Welfare draws up under Article 8, paragraph (1) every six years, each plan covering six years.

高齢者の医療の確保に関する法律第八条第一項に規定する全国医療費適正化計画

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

分野所管行政機関の長等（ぶんやしょかんぎょうせいきかんのちょうとう）

The heads of the government bodies responsible for an industrial field short of workers, together with the National Public Safety Commission, the Minister for Foreign Affairs and the Minister of Health, Labour and Welfare.

同条第一項に規定する分野所管行政機関の長等

調整後の支給停止基準額（ちょうせいごのしきゅうていしきじゅんがく）

In Article 13-7, paragraph (5), item (ii) and Article 13-8, paragraph (3) of the supplementary provisions (附則), the adjusted standard amount for a payment suspension that Article 13-6, paragraph (4) of the supplementary provisions sets for an employees' old-age pension (老齢厚生年金) paid early under Article 13-4, paragraph (3), as Article 13-6, paragraph (5) reads it for a person who was a member of an employees' pension fund (厚生年金基金) for some or all of their insured period, and including as Article 13-6, paragraph (8) applies it to a person who can receive the re-employment benefits for the elderly (高年齢再就職給付金).

前条第五項において読み替えられた同条第四項（同条第八項において準用する場合を含む。）の規定による調整後の支給停止基準額

退職被保険者等加入割合（たいしょくひほけんしゃとうかにゅうわりあい）

In the supplementary provisions (附則) of Act No. 25 of 2005, the enrolment ratio of retired insured persons, etc. as provided in Article 70, paragraph (1), item (ii) of this Act as amended by that Act, by which the amounts equivalent to the provisional and final medical expense contributions before burden adjustment are multiplied in working out the national contribution and adjustment grants (調整交付金) for fiscal 2005.

新国保法第七十条第一項第二号に規定する退職被保険者等加入割合

一部負担金軽減市町村等（いちぶふたんきんけいげんしちょうそんとう）

In the supplementary provisions (附則) of Act No. 25 of 2005, a municipality that reduces the co-payment (一部負担金) ratio under Article 43, paragraph (1) of the National Health Insurance Act, or one in which the prefecture or the municipality bears all or part of the co-payments of all or some insured persons; for it, the amount in item (i) of paragraph (1), on which the national contribution to municipalities for fiscal 2005 rests, is worked out, as a Cabinet Order (政令) provides, as if no such reduction or bearing had been made.

国民健康保険法第四十三条第一項の規定により一部負担金の割合を減じている市町村及び都道府県又は市町村が被保険者の全部又は一部について…

株式等に係る譲渡所得等（かぶしきとうにかかるじょうとしょとくとう）

In Article 3, paragraphs 5 and 6 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999), income from transfers of shares, etc. as Article 37-11, paragraph 1 of the Act on Special Measures Concerning Taxation, as it stood before Article 1 of Act No. 9 of 1999 amended it, defined it, here arising from transfers of listed shares, etc. made before 1 April 1999.

同項に規定する株式等に係る譲渡所得等

分割等前三年内事業年度（ぶんかつとうまえさんねんないじぎょうねんど）

Each business year of a splitting corporation, etc. (分割法人等) that began within three years before the first day of the business year containing the date of a qualified company split or qualified contribution in kind (適格分割等), part of whose foreign tax credit limits and creditable foreign corporation tax pass to the receiving corporation under Article 69, paragraph (9), item (ii) — as Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020 also uses the term.

同号に規定する分割等前三年内事業年度

株式等に係る譲渡所得等（かぶしきとうにかかるじょうとしょとくとう）

In Article 15 of the supplementary provisions (附則) of Act No. 9 of 1999, income from transfers of shares, etc. (株式等に係る譲渡所得等) as defined in Article 37-11, paragraph (1) of this Act as it stood before that Act, here arising from transfers of listed shares, etc. made before that Act came into effect.

同項に規定する株式等に係る譲渡所得等

分割等前十年内事業年度（ぶんかつとうまえじゅうねんないじぎょうねんど）

Each business year of the splitting corporation, the corporation making an in-kind contribution or the corporation making an in-kind distribution that began within the ten years before the start of the business year containing the day of the qualified company split, qualified in-kind contribution or qualified in-kind distribution (適格分割等).

同号に規定する分割等前十年内事業年度