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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）

As defined in Article 2(2) of the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators, a specified entrusted business operator (特定受託事業者) who is an individual, or the representative of a specified entrusted business operator that is a corporation.

同条第二項に規定する特定受託業務従事者

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 13-2 of the supplementary provisions (附則) replaces the 14.5% annual rate of the late-payment charge (延滞金) of Article 45, paragraph (1) (including as applied under Articles 124 and 124-8 and Article 10 of the supplementary provisions) 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

納税義務者の取引先等（のうぜいぎむしゃのとりひきさきとう）

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)(c), item (ii)(b), item (iii)(b) or item (iv)(b), Article 74-3, paragraph (1), item (i)(c) to (g) or item (ii)(b) or (c), or Article 74-6, paragraph (1), item (i)(b) or item (ii)(b) of the Act on General Rules for National Taxes as Act No. 114 of 2011 amended it (新国税通則法), together with those Article 74-2, paragraphs (2) and (3) and Article 74-3, paragraph (3) of that Act add to them, and a person who becomes subject to questioning and inspection by tax officials under Article 74-9, paragraph (1) of that Act through Article 74-5, item (v)(b) and (c) of that Act.

新国税通則法第七十四条の二第一項第一号ハ、同項第二号ロ、同項第三号ロ及び第四号ロ、第七十四条の三第一項第一号ハからトまで並びに同項第二号ロ及びハに掲げる者（新国税通則法第七十四条の二第二項の規定により同条第一項第二号ロに掲げる者に含まれることとなる者、同条第三項の規定により同条第一項第三号ロ又は第四号ロに掲げる者とみなされることとなる者及び新国税通則法第七十四条の三第三項の規定により同条第一項第二号ロに掲げる者に含まれることとなる者を含む。）、新国税通則法第七十四条の五第五号ロ及びハの規定に…

減額課税第三年度区域（げんがくかぜいだいさんねんどくいき）

For a fiscal year, an area within the previous year's second-year reduced-tax area (減額課税第二年度区域) that the municipal mayor designates and publishes under Article 55, paragraph 7 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

株式等譲渡所得割交付金（かぶしきとうじょうとしょとくわりこうふきん）

The grant a prefecture pays to its municipalities out of the prefectural inhabitant tax (道府県民税) levied on the amount of specified share transfer income (特定株式等譲渡所得金額) listed in Article 23, paragraph 1, item 17 of the Local Tax Act.

地方税法第二十三条第一項第十七号に掲げる特定株式等譲渡所得金額により課する道府県民税に係る交付金

最初連結親法人事業年度（さいしょれんけつおやほうじんじぎょうねんど）

In Article 12, paragraph (2) of the supplementary provisions (附則) of Act No. 79 of 2002, the first consolidated parent corporation business year (連結親法人事業年度), as defined in Article 15-2, paragraph (1) of this Act as that Act amended it, in which the corporation is charged corporation tax on consolidated income for each consolidated business year.

各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度

最初連結親法人事業年度（さいしょれんけつおやほうじんじぎょうねんど）

In Article 24, paragraph (2) of the supplementary provisions (附則) of Act No. 79 of 2002, the first consolidated parent corporation business year, as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as that Act amended it, in which the corporation is charged corporation tax on consolidated income for each consolidated business year.

各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度

者の前年度課税移出数量（もののぜんねんどかぜいいしゅつすうりょう）

In Article 56, paragraph (5) of the supplementary provisions (附則) of Act No. 3 of 2023, the taxable shipment volume of the previous fiscal year (前年度課税移出数量) as defined in Article 87, paragraph (1) of this Act as amended by that Act, of a person in a full controlling relationship (完全支配関係) with an approved liquor manufacturer (承認酒類製造者); the amended rule that counts it in does not apply to a person who has been in that relationship since before that Act came into effect.

同条第一項に規定する前年度課税移出数量

外国市場証券先物取引等（がいこくしじょうしょうけんさきものとりひきとう）

In the supplementary provisions (附則) of Act No. 65 of 2006, foreign market securities futures transactions, etc. as defined in Article 42, paragraph (2) of this Act as it stood before that Act amended it.

旧証券取引法第四十二条第二項に規定する外国市場証券先物取引等

前期調整対象外医療費額（ぜんきちょうせいたいしょうがいいりょうひがく）

In Article 17, paragraph (3), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose elderly medical expenses for the earlier period (前期老人医療費額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 56, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the fixed participant adjustment rate for the earlier period (前期確定加入者調整率).

…り算定される額（イにおいて「一人平均老人医療費額」という。）で除して得た率が、新老健法第五十六条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る前期老人医療費額の…

後期調整対象外医療費額（こうきちょうせいたいしょうがいいりょうひがく）

In Article 17, paragraph (7), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose elderly medical expenses for the later period (後期老人医療費額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 56, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the fixed participant adjustment rate for the later period (後期確定加入者調整率).

…り算定される額（イにおいて「一人平均老人医療費額」という。）で除して得た率が、新老健法第五十六条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る後期老人医療費額の…

有価証券指数等先物取引等（ゆうかしょうけんしすうとうさきものとりひきとう）

In the supplementary provisions (附則) of Act No. 65 of 2006, securities index futures transactions, etc. as defined in Article 42, paragraph (1), item (x) of this Act under its former name (証券取引法) as it stood before Article 3 of that Act amended it.

旧証券取引法第四十二条第一項第十号に規定する有価証券指数等先物取引等

退職被保険者等所属都道府県（たいしょくひほけんしゃとうしょぞくとどうふけん）

In Article 5, paragraph (3) of the supplementary provisions (附則) of Act No. 31 of 2023, a prefecture in which retired insured persons, etc. (退職被保険者等) have their address, as Article 7, paragraph (1) of the supplementary provisions of this Act defined it before Article 4 of that Act amended it: a prefecture to which the Social Insurance Medical Fee Payment Fund (社会保険診療報酬支払基金) paid grants for medical care benefits, etc. (療養給付費等交付金).

第四条改正前国保法附則第七条第一項に規定する退職被保険者等所属都道府県

特定主要株主以外の主要株主（とくていしゅようかぶぬしいがいのしゅようかぶぬし）

In Article 2, paragraph (2) of the supplementary provisions (附則) of Act No. 32 of 2010, a major shareholder as defined in Article 32, paragraph (1) of this Act as that Act amended it, other than a specified major shareholder (特定主要株主).

新金融商品取引法第三十二条第一項に規定する主要株主

施行日前調整対象外医療費額（しこうびまえちょうせいたいしょうがいいりょうひがく）

In Article 10, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 89 of 1991, for an insurer whose pre-commencement elderly medical expenses (施行日前老人医療費額) per participant aged 70 or over, etc. (七十歳以上の加入者等), divided by the average for all insurers, exceed the rate set by Cabinet Order (政令) under Article 55, paragraph (1), item (i) of the law on health services for the elderly (老人保健法) as it stood before Article 1 of that Act amended it, the part of those expenses above that average multiplied by that rate, as a Ministry of Health and Welfare Order (厚生省令) works it out.

…れる額（以下この号において「一人平均老人医療費額」という。）で除して得た率が、旧老健法第五十五条第一項第一号の政令で定める率を超える保険者をいう。）である場合における当該保険者に係る施行日前老人医療費額…

前期調整対象外医療費見込額（ぜんきちょうせいたいしょうがいいりょうひみこみがく）

In Article 16, paragraph (3), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose estimated elderly medical expenses for the earlier period (前期老人医療費見込額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 55, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the estimated participant adjustment rate for the earlier period (前期概算加入者調整率).

…定される額（イにおいて「一人平均老人医療費見込額」という。）で除して得た率が、新老健法第五十五条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る前期老人医療費見込…

後期調整対象外医療費見込額（こうきちょうせいたいしょうがいいりょうひみこみがく）

In Article 16, paragraph (8), item (i) of the supplementary provisions (附則) of Act No. 102 of 2002, for an insurer whose estimated elderly medical expenses for the later period (後期老人医療費見込額) per participant aged 75 or over, etc. (七十五歳以上の加入者等), divided by the average of that figure across all insurers, exceed the rate a Cabinet Order (政令) sets under Article 55, paragraph (3), item (i)(a) of this Act as Article 3 of that Act amended it (新老健法), the part of those expenses above that average multiplied by that rate, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it; this part is not multiplied by the estimated participant adjustment rate for the later period (後期概算加入者調整率).

…定される額（イにおいて「一人平均老人医療費見込額」という。）で除して得た率が、新老健法第五十五条第三項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る後期老人医療費見込…

実施機関厚生年金保険事業費等（じっしきかんこうせいねんきんほけんじぎょうひとう）

In Article 27 of the supplementary provisions (附則) of Act No. 63 of 2012, the expenses a Cabinet Order (政令) names of each implementing organization (実施機関) for insurance benefits under this Act (including the premium-funded portion of basic pension contributions (基礎年金拠出金保険料相当分) under Article 84-5, paragraph (2) of this Act as amended by that Act) and for equivalent benefits; the part of each organization's reserves equal to its fiscal 2015 amount times the government reserve ratio (政府積立比率) is treated as its implementing organization reserves (実施機関積立金) from the day that Act came into effect.

各実施機関に係る厚生年金保険法による保険給付に要する費用（改正後厚生年金保険法第八十四条の五第二項に規定する基礎年金拠出金保険料相当分を含む。）及びこれに相当する給付に要する費用その他の政令で定める…

平成十五年度の基準超過費用額（へいせいじゅうごねんどのきじゅんちょうかひようがく）

In Article 3, paragraph (4) of the supplementary provisions (附則) of Act No. 25 of 2005, the amount of expenses in excess of the standard (基準超過費用額) for fiscal 2003 as provided in Article 70, paragraph (3) of the National Health Insurance Act as amended by that Act; nine-hundredths of it is deducted in working out the total of the adjustment grants (調整交付金) for fiscal 2005.

新国保法第七十条第三項に規定する基準超過費用額

施行日以後調整対象外医療費額（しこうびいごちょうせいたいしょうがいいりょうひがく）

In Article 10, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 89 of 1991, for an insurer whose post-commencement elderly medical expenses (施行日以後老人医療費額) per participant aged 70 or over, etc. (七十歳以上の加入者等), divided by the average for all insurers, exceed the rate set by Cabinet Order (政令) under Article 55, paragraph (1), item (i), (a) of the law on health services for the elderly (老人保健法) as amended by Article 1 of that Act, the part of those expenses above that average multiplied by that rate, as a Ministry of Health and Welfare Order (厚生省令) works it out.

…れる額（以下この号において「一人平均老人医療費額」という。）で除して得た率が、新老健法第五十五条第一項第一号イの政令で定める率を超える保険者をいう。）である場合における当該保険者に係る施行日以後老人医療…