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公文書管理条例（こうぶんしょかんりじょうれい）

A local government's ordinance (条例) setting rules for the proper preservation and use of the historical public records and archives (歴史公文書等) held by that local government or by a local incorporated administrative agency (地方独立行政法人).

地方公共団体又は地方独立行政法人の保有する歴史公文書等（公文書管理法第二条第六項に規定する歴史公文書等をいう。以下この項において同じ。）の適切な保存及び利用について定める当該地方公共団体の条例

みなし有価証券（みなしゆうかしょうけん）

In Article 2, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 97 of 2004, the rights listed in Article 2, paragraph (2), item (iii) of this Act under its former title (証券取引法), as it stood before Article 3 of Act No. 65 of 2006 amended it, and the rights listed in item (v) of that paragraph that rest on contracts similar to investment limited partnership agreements (投資事業有限責任組合契約), where they count as securities under Article 2, paragraph (1) of this Act as Act No. 65 of 2006 amended it, or as rights deemed to be securities under paragraph (2) of that Article.

…この条において「平成十八年証券取引法改正法」という。）第三条の規定による改正前の証券取引法第二条第二項第三号に掲げる権利及び同項第五号に掲げる権利（投資事業有限責任組合契約に類する契約に基づくものに限る。）であって、平成十八年証…

特定受託事業者（とくていじゅたくじぎょうしゃ）

As defined in Article 2(1) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators, an enterprise on the receiving end of a business entrustment (業務委託) that is either an individual who employs no employees, or a corporation that has no officers other than a single representative and employs no employees.

特定受託事業者に係る取引の適正化等に関する法律（令和五年法律第二十五号）第二条第一項に規定する特定受託事業者

特別永住者証明書（とくべつえいじゅうしゃしょうめいしょ）

The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）第七条第一項に規定する特別永住者証明書

私学共済の掛金率（しがくきょうさいのかけきんりつ）

In Article 23, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2012, the rate the mutual aid rules (共済規程, as defined in Article 4, paragraph (1) of the Private School Personnel Mutual Aid Association Act) set under Article 27, paragraph (3) of that Act as it stood before Act No. 63 of 2012 amended it; it is used as the premium rate for October 2013 and October 2014 in calculating the lump-sum withdrawal payment (脱退一時金) of a person with category IV EPI insured period (第四号厚生年金被保険者期間).

改正前私学共済法第二十七条第三項の規定により共済規程（私立学校教職員共済法第四条第一項に規定する共済規程をいう。以下この項及び附則第八十五条第二項において同じ。）で定める改正前私学共済法第二十七条第三項に規定する割合

個人型年金加入者（こじんがたねんきんかにゅうしゃ）

In Article 56 and Article 59, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2013, a participant in the individual-type pension plan (個人型年金) that the National Pension Fund Association (国民年金基金連合会) runs, as Article 2, paragraph (10) of the Defined Contribution Pension Act defines it: a person who pays contributions to that plan and 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十項に規定する個人型年金加入者

第一号被保険者等（だいいちごうひほけんしゃとう）

A category 1 insured person (第一号被保険者) under Article 7, paragraph (1), item (i) of the National Pension Act, or a person who used to be one; the supplementary provisions (附則) of Act No. 104 of 2004 and Act No. 64 of 2014 use it for people who may apply to be excused from paying National Pension premiums for a period.

国民年金法第七条第一項第一号に規定する第一号被保険者又は第一号被保険者であった者

その他の利用行為（そのたのりようこうい）

Acts of use other than entertainment (遊興), eating and drinking (飲食) and lodging (宿泊), as defined in Article 113, paragraph 1 of the Local Tax Act as it stood before Article 2 of Act No. 9 of 1997 amended it; the special local consumption tax (特別地方消費税) on such acts done before that Article came into effect stays under the former rules.

同条の規定による改正前の地方税法第百十三条第一項に規定するその他の利用行為

第六号揮発油税額（だいろくごうきはつゆぜいがく）

In Article 2 of the supplementary provisions (附則) of Act No. 81 of 2025, the amount of gasoline tax (揮発油税) listed in Article 10, paragraph (1), item (vi) of the Gasoline Tax Act.

揮発油税法第十条第一項第六号に掲げる揮発油税額

第七号揮発油税額（だいしちごうきはつゆぜいがく）

In Article 2 of the supplementary provisions (附則) of Act No. 81 of 2025, the amount of gasoline tax (揮発油税) listed in Article 10, paragraph (1), item (vii) of the Gasoline Tax Act.

揮発油税法第十条第一項第七号に掲げる揮発油税額

仮想通貨交換業者（かそうつうかこうかんぎょうしゃ）

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 28 of 2019, a virtual currency exchange service provider as defined in Article 2, paragraph (8) of the Payment Services Act as it stood before that Act amended it: a person registered under Article 63-2.

旧資金決済法第二条第八項に規定する仮想通貨交換業者

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 7.2% a year, Article 16 of the supplementary provisions (附則) replaces the 14.5% annual rate of the late-payment charge (延滞金) of Article 157, paragraph (1) with that rate plus 7.3%.

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

条例利用住基カード（じょうれいりようじゅうきかーど）

A Basic Resident Register card (住基カード) that, when Act No. 77 of 2009 came into effect, was being put to the use provided for in Article 30-44, paragraph (8) of this Act as it stood before that Act amended it.

この法律による改正前の住民基本台帳法第三十条の四十四第八項の規定による利用が行われている住基カード

特定受託業務従事者（とくていじゅたくぎょうむじゅうじしゃ）

In Article 8-2 of the supplementary provisions (附則) to Act No. 63 of 2025, a person as defined in Article 2, paragraph (2) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (Act No. 25 of 2023): a specified entrusted business operator (特定受託事業者) who is an individual, or the representative of one that is a corporation.

同条第二項に規定する特定受託業務従事者

調書等の提出義務者（ちょうしょとうのていしゅつぎむしゃ）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 114 of 2011, which sets from 1 January 2013 the rules on tax officials' questioning and inspection (質問検査等), a person listed in Article 74-2, paragraph (1), item (i)(b) or Article 74-3, paragraph (1), item (i)(b) of the Act on General Rules for National Taxes as Act No. 114 of 2011 amended it (新国税通則法).

新国税通則法第七十四条の二第一項第一号ロ及び第七十四条の三第一項第一号ロに掲げる者

特定受託業務従事者（とくていじゅたくぎょうむじゅうじしゃ）

In Article 8-2 of the supplementary provisions (附則) of Act No. 63 of 2025, a person as defined in Article 2, paragraph (2) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (Act No. 25 of 2023): a specified entrusted business operator (特定受託事業者) who is an individual, or the representative of one that is a corporation.

同条第二項に規定する特定受託業務従事者

金融機関の営業所等（きんゆうきかんのえいぎょうしょとう）

In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, the business office of a financial institution or other such place as Article 4, paragraph (4) of the supplementary provisions of Cabinet Order No. 103 of 2002 uses the term: the one holding a person's savings not yet confirmed as those of a person with a disability or other eligible person (障害者等未確認預貯金等), to whose head the person had to apply for that confirmation before 1 January 2006.

改正令附則第四条第四項に規定する金融機関の営業所等

取得の申込みの勧誘（しゅとくのもうしこみのかんゆう）

In the supplementary provisions (附則) of Act No. 87 of 1992, a solicitation of an offer to acquire as defined in Article 2, paragraph (3) of this Act as Article 15 of that Act amended it, under its former title (証券取引法).

新証券取引法第二条第三項に規定する取得の申込みの勧誘

信用協同組合連合会（しんようきょうどうくみあいれんごうかい）

In the supplementary provisions (附則) of Act No. 107 of 1998, a federation of credit cooperatives as defined in Article 2, paragraph (1) of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) as amended by Article 16 of that 1998 Act.

新協金法第二条第一項に規定する信用協同組合連合会

在宅就業単位報奨額（ざいたくしゅうぎょうたんいほうしょうがく）

In Article 4, paragraph (4) of the supplementary provisions (附則), an amount set by a Ministry of Health, Labour and Welfare Order (厚生労働省令), not more than the unit adjustment amount (単位調整額) of Article 50, paragraph (2), from which the special monetary incentive for home-based workers with disabilities (在宅就業障害者特例報奨金) is calculated and by which it is capped.

第五十条第二項に規定する単位調整額以下の額で厚生労働省令で定める額