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移行計画（いこうけいかく）

A plan for becoming a new medical corporation (新医療法人) that a transitional medical corporation (経過措置医療法人) draws up and submits to the Minister of Health, Labour and Welfare for certification as appropriate under Article 10-3, paragraph (1) of the supplementary provisions (附則) of Act No. 84 of 2006.

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

旧通則法（きゅうつうそくほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on general rules for aggregated pensions (通算年金通則法) as it stood before Article 2, paragraph (1) of those supplementary provisions abolished it.

附則第二条第一項の規定による廃止前の通算年金通則法

旧通則法（きゅうつうそくほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on general rules for aggregated pensions (通算年金通則法) as it stood before Article 2, paragraph (1) of those supplementary provisions abolished it.

附則第二条第一項の規定による廃止前の通算年金通則法

狩猟期間（しゅりょうきかん）

The hunting season as defined in Article 2, paragraph 10 of the law on the protection and control of wild birds and mammals and on hunting (鳥獣保護管理法); a person who captured birds or mammals with a permit in the specified capture period (特定捕獲等期間) does not get the half-rate hunting tax (狩猟税) of Article 32-2 of the supplementary provisions (附則) on a registration where that person has already applied for and received hunter registration for the hunting season just before the one the registration covers.

鳥獣保護管理法第二条第十項に規定する狩猟期間

償還差益（しょうかんさえき）

A gain on redemption as defined in Article 41-13-2, paragraph (1) of the Act on Special Measures Concerning Taxation, here for discount bonds issued by a foreign corporation.

同項に規定する償還差益

使用人等（しようにんとう）

In Article 6 of the supplementary provisions (附則) of Act No. 24 of 1998, the persons so named in the wording that Article substitutes into Article 54, paragraph (1) of this Act as it stood before that Act — the provision on the reserve for bonuses (賞与引当金勘定) to be paid to them, which that Article keeps in effect for business years beginning by 31 March 2003.

前項の規定によりなおその効力を有するものとされて読み替えて適用される旧法人税法第五十四条第一項に規定する使用人等

償還差益（しょうかんさえき）

In Article 21, paragraph (3) of the supplementary provisions (附則) of Act No. 7 of 2018, a redemption gain as defined in Article 67-17, paragraph (4) of the Act on Special Measures Concerning Taxation, on discount bonds (割引債) that a foreign corporation issued before 1 January 2019.

租税特別措置法第六十七条の十七第四項に規定する償還差益

石油製品（せきゆせいひん）

In the supplementary provisions (附則) of Act No. 4 of 1988, a petroleum product as defined in Article 2, item (ii) of the Petroleum and Coal Tax Act (Act No. 25 of 1978) as it stood under its former title (石油税法).

石油税法第二条第二号に規定する石油製品

独立部分（どくりつぶぶん）

In the supplementary provisions (附則) of Act No. 16 of 1991, a part of an apartment building equivalent to a part of a building as Article 2, paragraph (1) of the Act on Building Unit Ownership refers to it: a structurally separate part of a building that can be used on its own as a home, shop, office or the like.

建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第一項に規定する建物の部分に相当するもの

脱退一時金（だったいいちじきん）

In Article 40, paragraph (1), item (i) and Article 42, paragraph (4) of the supplementary provisions (附則) of Act No. 63 of 2013, the withdrawal lump-sum payment provided for in Article 144-3, paragraph (5) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 5, paragraph (1) of those supplementary provisions.

附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百四十四条の三第五項に規定する脱退一時金

ガス供給業（がすきょうきゅうぎょう）

The pipeline gas supply business (導管ガス供給業) referred to in Article 72-2, paragraph 1, item 2 and the specified gas supply business (特定ガス供給業) referred to in item 4 of that paragraph.

第七十二条の二第一項第二号に規定する導管ガス供給業及び同項第四号に規定する特定ガス供給業

マンション（まんしょん）

A condominium as defined in Article 2, paragraph 1, item 1 of the Act on Facilitation of the Regeneration, etc. of Condominiums: a building with two or more unit owners that has exclusively owned parts used as homes.

マンション再生法第二条第一項第一号に規定するマンション

締約国軍隊（ていやくこくぐんたい）

The armed forces of a contracting state other than Japan that are in Japan in connection with activities Japan and that state, with Japan's consent, jointly decide on and carry out under a facilitation agreement (円滑化協定) — a treaty or other international agreement between Japan and that state, specified by Cabinet Order (政令), on reciprocal access and cooperation between the Self-Defense Forces (自衛隊) and that state's forces that provides for exemption from Japanese taxes.

…力の円滑化に関する我が国と当該締約国との間の条約その他の国際約束であつて我が国の租税の免除に関する事項について定めるもののうち政令で定めるものをいう。）に基づいて、我が国の同意を得て、我が国及び当該締約…

連結親法人（れんけつおやほうじん）

A consolidated parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

所得税法等改正法第二条の規定による改正後の法人税法（昭和四十年法律第三十四号。以下この項及び附則第十五条第十項において「新法人税法」という。）第二条第十二号の六の七に規定する連結親法人

課税売上高（かぜいうりあげだか）

In Article 36, paragraphs (3) and (4) of the supplementary provisions (附則) of Act No. 9 of 2015, the taxable sales for the period from 1 April to 30 June 2015: the total consideration, as defined in Article 28, paragraph (1) of the Consumption Tax Act as amended by that Act, for the taxable transfers, etc. of assets made in Japan in that period, less the total tax-exclusive amount of sales refunds, etc. under Article 9, paragraph (2) of the Consumption Tax Act made in it.

当該期間中に国内において行った課税資産の譲渡等の対価の額（新消費税法第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行った消費税法第九条第二項に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額

旧特定設備（きゅうとくていせつび）

Specified equipment (特定設備) as defined in Article 10, paragraph (1) of this Act as it stood before Act No. 23 of 1968, in the transitional rule keeping the earlier law for its disposal (廃棄) by an individual between 1 April 1966 and 31 March 1968.

旧法第十条第一項に規定する特定設備

各計算期間（かくけいさんきかん）

Each calculation period (計算期間) as referred to in Article 15-3, paragraphs (1) to (3) of the Corporation Tax Act, here of a specified trust (特定信託), in a transitional rule of the supplementary provisions (附則) of Act No. 21 of 2005.

法人税法第十五条の三第一項から第三項までに規定する計算期間

各経過年度（かくけいかねんど）

Each transitional year (経過年度) as referred to in Article 82, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in that Act's transitional rule on the tax credit for increases in employee pay.

同項に規定する経過年度

酒類の移出（しゅるいのいしゅつ）

In the supplementary provisions (附則) of Act No. 3 of 2023, removal (移出) as referred to in Article 87-6, paragraph (1): a liquor manufacturer (酒類製造者) that runs an export liquor sales outlet (輸出酒類販売場) taking liquor out of that outlet to sell to a tax-exempt purchaser (免税購入対象者) who buys it for export.

租税特別措置法第八十七条の六第一項に規定する移出

各基準期間（かくきじゅんきかん）

In Article 9 of the supplementary provisions (附則) of this Act, each record period (基準期間) as defined in Article 3, paragraph (8) of this Act as enacted; in the text in force the record period is defined in Article 3, paragraph (10) as the period from the day after one base date (基準日) to the next.

第三条第八項に規定する基準期間