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連結親法人の連結親法人事業年度（れんけつおやほうじんのれんけつおやほうじんじぎょうねんど）

In Articles 50 and 51 of the supplementary provisions (附則) of Act No. 10 of 2006, the consolidated parent corporation business year (連結親法人事業年度), as defined in Article 15-2(1) of the Corporation Tax Act as amended by that Act, of a consolidated parent corporation (連結親法人).

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

有価証券店頭デリバティブ取引等（ゆうかしょうけんてんとうでりばてぃぶとりひきとう）

In the supplementary provisions (附則) of Act No. 65 of 2006, securities over-the-counter derivatives transactions, etc. as defined in Article 2, paragraph (8), item (iii)-2 of this Act under its former name (証券取引法) as it stood before Article 3 of that Act amended it.

旧証券取引法第二条第八項第三号の二に規定する有価証券店頭デリバティブ取引等

特別調整前概算医療費拠出金相当額（とくべつちょうせいまえがいさんいりょうひきょしゅつきんそうとうがく）

In Article 30, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the total of the amounts listed in the items of Article 55, paragraph 1 of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it.

健康保険法等の一部を改正する法律第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額

特別調整前確定医療費拠出金相当額（とくべつちょうせいまえかくていいりょうひきょしゅつきんそうとうがく）

In Article 30, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the total of the amounts listed in the items of Article 56, paragraph 1 of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it.

旧老健法第五十六条第一項各号に掲げる額の合計額

施行日以後調整対象外医療費見込額（しこうびいごちょうせいたいしょうがいいりょうひみこみがく）

In Article 9, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 89 of 1991, for an insurer whose post-commencement estimated elderly medical expenses (施行日以後老人医療費見込額) 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.

…額（以下この号において「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…

基準株式数等（きじゅんかぶしきすうとう）

In Article 104, paragraph (7) of the supplementary provisions (附則) of Act No. 107 of 1998, the maximum threshold number of shares, etc. as defined in Article 16-3, paragraph (1) of this Act as amended by Article 10 of that Act.

新銀行法第十六条の三第一項に規定する基準株式数等

有価証券の売買等（ゆうかしょうけんのばいばいとう）

In Article 121 of the supplementary provisions (附則) of Act No. 65 of 2006, the purchase and sale of old securities (旧有価証券), securities index futures transactions (有価証券指数等先物取引) and securities option transactions (有価証券オプション取引) listed in Article 2, paragraph (8), item (i) of this Act under its former name (証券取引法) as it stood before Article 3 of that Act amended it.

同条第八項第一号に掲げる旧有価証券の売買、有価証券指数等先物取引及び有価証券オプション取引

連合会（れんごうかい）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Pension Fund Association (企業年金連合会) of Article 91-2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Article 2 of that Act: the association that employers and others running defined-benefit corporate pensions (確定給付企業年金) may set up to pay old-age benefits (老齢給付金) jointly to early leavers and members of terminated plans and to transfer reserves (積立金) smoothly.

改正後確定給付企業年金法第九十一条の二第一項に規定する企業年金連合会

業務等（ぎょうむとう）

The operations (業務) and other functions, rights and obligations of the Japan Post public corporation (日本郵政公社), as Article 6(3) of the Postal Service Privatization Act defines them, which that Act passes to the companies and the organisation (機構) that succeeded it; the term appears in Article 61 of the supplementary provisions (附則) of Act No. 102 of 2005.

同法第六条第三項に規定する業務等

旧交渉法（きゅうこうしょうほう）

The Act on coordination between Employees' Pension Insurance and Mariners Insurance (厚生年金保険及び船員保険交渉法, Act No. 117 of 1954) as it stood before Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 abolished it.

附則第二条第一項の規定による廃止前の厚生年金保険及び船員保険交渉法

旧交渉法（きゅうこうしょうほう）

In the supplementary provisions (附則) of Act No. 34 of 1985, the Act on coordination between Employees' Pension Insurance and Mariners Insurance (厚生年金保険及び船員保険交渉法) 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厚生年金保険及び船員保険交渉法

計算期間（けいさんきかん）

In the supplementary provisions (附則) of Act No. 8 of 2003, a calculation period of a corporation that is the trustee of a specified trust (特定信託), as defined in Article 15-3, paragraphs (1) to (3) of the Corporation Tax Act as it then stood.

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

旧適用法人（きゅうてきようほうじん）

In the supplementary provisions (附則) of Act No. 82 of 1996, an applicable corporation (適用法人) as provided in Article 2, paragraph (1), item (vii) of the act on mutual aid associations for national public officers and others (国家公務員等共済組合法) as it stood before Article 2 of Act No. 82 of 1996 amended it; a member of a former applicable corporation mutual aid association (旧適用法人共済組合) born on or after 2 April 1932 and employed on the day that Act came into effect at such a corporation's office that is an applicable place of business (適用事業所) became insured under employees' pension insurance that day.

改正前国共済法第二条第一項第七号に規定する適用法人

存続連合会（そんぞくれんごうかい）

The surviving Pension Fund Association, as Article 3, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it: the Pension Fund Association (企業年金連合会) set up under the Employees' Pension Insurance Act as it stood before that Act amended it, which continues to exist under Article 37 of those supplementary provisions to carry out the work listed in Article 40, paragraph (1) of them.

附則第三十七条の規定によりなお存続する企業年金連合会

旧私学共済法（きゅうしがくきょうさいほう）

Short name, in the supplementary provisions (附則) of Act No. 63 of 2012, for the act on the private school personnel mutual aid association (私立学校教職員共済組合法) as it stood before Article 1 of Act No. 106 of 1985 amended it.

私立学校教職員共済組合法等の一部を改正する法律（昭和六十年法律第百六号。附則第八条第一項において「昭和六十年私学共済改正法」という。）第一条の規定による改正前の私立学校教職員共済組合法

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

当該適格合併（とうがいてきかくがっぺい）

In the transitional rule of Article 21, paragraph (2) of the supplementary provisions (附則) of Act No. 7 of 2001, a qualified merger (適格合併) as defined in Article 2, item (xii)-8 of the Corporation Tax Act in which the corporation is the merged corporation.

法人税法第二条第十二号の八に規定する適格合併

第一種被保険者（だいいっしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a man insured under the Employees' Pension Insurance Act as a category 1 employees' pension insured person (第一号厚生年金被保険者) who is not a class 3 or class 4 insured person or a voluntarily continued mariner insured person.

男子である厚生年金保険法による被保険者（同法第二条の五第一項第一号に規定する第一号厚生年金被保険者（以下「第一号厚生年金被保険者」という。）に限る。）であつて、…

第一種被保険者（だいいっしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a man insured under the Employees' Pension Insurance Act as a category 1 employees' pension insured person (第一号厚生年金被保険者) who is not a class 3 or class 4 insured person or a voluntarily continued mariner insured person.

男子である厚生年金保険法による被保険者（同法第二条の五第一項第一号に規定する第一号厚生年金被保険者（以下「第一号厚生年金被保険者」という。）に限る。）であつて、…