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みなし登録外国証券会社（みなしとうろくがいこくしょうけんがいしゃ）

In Article 41, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 107 of 1998, a foreign securities company deemed registered, as Article 59, paragraph (2) of those supplementary provisions defines it.

附則第五十九条第二項に規定するみなし登録外国証券会社

介護予防居宅療養管理指導（かいごよぼうきょたくりょうようかんりしどう）

In Article 13 of the supplementary provisions (附則) of Act No. 77 of 2005, preventive management and guidance for in-home medical care (介護予防居宅療養管理指導) as provided in Article 8-2, paragraph (6) of this Act as that Act amended it: one of the preventive long-term care services for which hospitals, clinics and pharmacies already designated or approved under the Health Insurance Act were deemed designated on the day that Act came into effect.

同条第六項に規定する介護予防居宅療養管理指導

全世代型社会保障制度改革（ぜんせだいがたしゃかいほしょうせいどかいかく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures taken on the results of the study described, under 'Reform of the medical and long-term care systems, etc.' in the reform roadmap (改革工程) the Cabinet decided on 22 December 2023, as measures to be studied for implementation by fiscal 2028, when the 'Acceleration Plan' is completed.

同日の閣議において決定された全世代型社会保障構築を目指す改革の道筋（改革工程）（以下この項及び第三項第一号において「改革工程」という。）の「医療・介護制度等の改革」の「「加速化プラン」の実施が完了する…

全世代型社会保障制度改革（ぜんせだいがたしゃかいほしょうせいどかいかく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures taken on the results of the study described, under 'Reform of the medical and long-term care systems, etc.' in the reform roadmap (改革工程) the Cabinet decided on 22 December 2023, as measures to be studied for implementation by fiscal 2028, when the 'Acceleration Plan' is completed.

同日の閣議において決定された全世代型社会保障構築を目指す改革の道筋（改革工程）（以下この項及び第三項第一号において「改革工程」という。）の「医療・介護制度等の改革」の「「加速化プラン」の実施が完了する…

設備廃棄等による欠損金額（せつびはいきとうによるけっそんきんがく）

In the supplementary provisions (附則) of Act No. 7 of 2001, a loss from equipment disposal, etc. as defined in Article 66-12, paragraph (1) of this Act as amended by that Act, arising in a business year beginning on or after 1 April 2001.

新租税特別措置法第六十六条の十二第一項に規定する設備廃棄等による欠損金額

都道府県医療費適正化計画（とどうふけんいりょうひてきせいかけいかく）

The plan each prefecture draws up every six years, for a six-year period, in line with the basic policies for the optimization of medical expenses (医療費適正化基本方針), to promote the optimization of medical expenses (医療費適正化) in the prefecture (Article 9, paragraph (1)).

高齢者の医療の確保に関する法律第九条第一項に規定する都道府県医療費適正化計画

全世代型社会保障制度改革（ぜんせだいがたしゃかいほしょうせいどかいかく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures taken on the results of the study described, under 'Reform of the medical and long-term care systems, etc.' in the reform roadmap (改革工程) the Cabinet decided on 22 December 2023, as measures to be studied for implementation by fiscal 2028, when the 'Acceleration Plan' is completed.

同日の閣議において決定された全世代型社会保障構築を目指す改革の道筋（改革工程）（以下この項及び第三項第一号において「改革工程」という。）の「医療・介護制度等の改革」の「「加速化プラン」の実施が完了する…

第二号施行日前認定移行計画（だいにごうしこうびまえにんていいこうけいかく）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, the transition plan (移行計画) of a medical corporation certified before the item (ii) Effective Date (第二号施行日前認定医療法人) that was certified before 1 October 2017.

第二号施行日前認定に係る移行計画（平成十八年改正法附則第十条の三第一項に規定する移行計画をいう。次条第三項において同じ。）

清算未了特定基金型納付計画（せいさんみりょうとくていききんがたのうふけいかく）

A plan by an employer whose place of business set up a specified fund not yet wound up (清算未了特定基金) for paying its share of the liability reserve equivalent (責任準備金相当額) — or of the reduced amount (減額責任準備金相当額) where that is what is collected — drawn up with the fund's consent and submitted to the Minister of Health, Labour and Welfare for approval under Article 30, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2013; the government defers payment in line with it.

附則第三十条第一項に規定する清算未了特定基金型納付計画

適格請求書発行事業者登録簿（てきかくせいきゅうしょはっこうじぎょうしゃとうろくぼ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, the register provided for in Article 57-2, paragraph (4) of the Consumption Tax Act as amended by that Act, in which a qualified invoice issuer's (適格請求書発行事業者) registration is made by recording its name, registration number and other matters a Cabinet Order (政令) sets.

同条第四項に規定する適格請求書発行事業者登録簿

特定四分の三未満短時間労働者（とくていよんぶんのさんみまんたんじかんろうどうしゃ）

For the time being, under Article 17 of the supplementary provisions (附則) of Act No. 62 of 2012, a part-time worker (短時間労働者) employed at an applicable place of business (適用事業所) other than a specified applicable place of business (特定適用事業所) or one of the State or a local government, whose prescribed weekly working hours or monthly working days are less than three-quarters of those of the workers with standard employment statuses (通常の労働者) at the same place, and who falls under none of the items of Article 12 of the Employees' Pension Insurance Act (other than one to whom Article 16 of those supplementary provisions disapplies item (v) of that Article); such a worker is not insured under employees' pension insurance.

同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

適格現物出資又は適格事後設立（てきかくげんぶつしゅっしまたはてきかくじごせつりつ）

In Article 20 of the supplementary provisions (附則) of Act No. 7 of 2001, a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (適格事後設立), as defined in Article 2(2)(xi), (xiv), (xvii) and (xviii) of this Act as that Act amended it.

それぞれ新租税特別措置法第二条第二項第十一号、第十四号、第十七号又は第十八号に規定する適格合併、適格分割、適格現物出資又は適格事後設立

有償著作物等特定侵害録音録画（ゆうしょうちょさくぶつとうとくていしんがいろくおんろくが）

Digital sound or visual recording, for private use, of a recorded work or performance, etc. (実演等) offered or presented to the public for a fee (where that offering does not infringe copyright or neighbouring rights), made by receiving an automatic public transmission that infringes copyright, or one following a making available for transmission that infringes neighbouring rights, in either case including one abroad that would infringe if done in Japan.

同法第百十九条第三項第一号に規定する有償著作物等特定侵害録音録画

旧国民年金法による年金たる給付（きゅうこくみんねんきんほうによるねんきんたるきゅうふ）

In Article 73, paragraph (2) of the supplementary provisions (附則) of Act No. 101 of 2001, the pensions under the former National Pension Act (旧国民年金法) as Article 11, paragraph (2) of the supplementary provisions of Act No. 34 of 1985 describes them.

同条第二項に規定する旧国民年金法による年金たる給付

昭和５８年分の課税総所得金額等（しょうわごじゅうはちねんぶん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 1983 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 5 of 1984, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1984.

附則第三条第一項第二号（昭和五十九年分の所得税に係る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

昭和６３年分の課税総所得金額等（しょうわろくじゅうさんねんぶん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 1988 — that year's taxable aggregate income, adjusted as Article 7, paragraph (1), item 2 of the supplementary provisions of Act No. 109 of 1988, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1989.

附則第七条第一項第二号に規定する課税総所得金額等

輸出物品販売場を経営する事業者（ゆしゅつぶっぴんはんばいじょうをけいえいするじぎょうしゃ）

In Article 21 of the supplementary provisions (附則) of Act No. 13 of 2025, a business operator running a tax-free shop (輸出物品販売場) as referred to in Article 8, paragraph (1) of the Consumption Tax Act as amended by Article 5 of that Act — a shop the district tax office director (税務署長) has permitted under Article 8, paragraph (7) to sell tax-exempt goods (免税対象物品) to persons eligible for tax-free purchase (免税購入対象者); the amended Article 8 applies to such a business's sales made on or after 1 November 2026, and the former rules to those made before.

同条第一項に規定する輸出物品販売場を経営する事業者

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 6, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) defines it, a corporation without its head office or main office in Japan that, on the day before the provisions in Article 1, item 3 of those supplementary provisions came into effect, had a former permanent establishment (旧恒久的施設) but nothing counting as a permanent establishment under Article 72, item 5 of the Local Tax Act as amended; the table in that paragraph puts it in place of a foreign corporation in Article 72-2, paragraph 6 and elsewhere.

地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項及び第七十二条の十三第五項において「地方税法等改正法」という。）附則第六条第三項に規定する旧恒久的施設を有していた外国法人

上場株式等に係る課税配当所得の金額（じょうじょうかぶしきとうにかかるかぜいはいとうしょとくのきんがく）

The amount of taxable dividend income on listed shares, etc. as defined in the first sentence of Article 33-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 21 of 2008, on which Act No. 21 of 2008 set the prefectural inhabitant tax (道府県民税) income levy (所得割) at 1.2 percent for dividends and similar income on listed shares, etc. to be received from 1 January 2009 to 31 December 2013.

同項前段に規定する上場株式等に係る課税配当所得の金額

上場株式等に係る課税配当所得の金額（じょうじょうかぶしきとうにかかるかぜいはいとうしょとくのきんがく）

The amount of taxable dividend income on listed shares, etc. as defined in the first sentence of Article 8-4, paragraph 1 of this Act as Act No. 23 of 2008 amended it, on which the supplementary provisions (附則) of that Act set income tax at 7 percent for dividends and similar income on listed shares, etc. that a resident, or a non-resident with a permanent establishment in Japan, was to receive from 1 January 2009 to 31 December 2013.

同項前段に規定する上場株式等に係る課税配当所得の金額