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確定給付企業年金（かくていきゅうふきぎょうねんきん）

In the supplementary provisions (附則) of Act No. 63 of 2013, a defined-benefit corporate pension as defined in Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by Article 2 of that Act: a pension plan that employers at places of business covered by employees' pension insurance (厚生年金適用事業所) run under that Act, alone or jointly.

改正後確定給付企業年金法第二条第一項に規定する確定給付企業年金

信用金庫代理業者（しんようきんこだいりぎょうしゃ）

In the supplementary provisions (附則) of Act No. 106 of 2005, a Shinkin bank agent as defined in Article 85-2, paragraph (3) of the Shinkin Bank Act (Act No. 238 of 1951) as amended by Article 3 of that 2005 Act.

新信用金庫法第八十五条の二第三項に規定する信用金庫代理業者

労働金庫代理業者（ろうどうきんこだいりぎょうしゃ）

In the supplementary provisions (附則) of Act No. 106 of 2005, a labor bank agent as defined in Article 89-3, paragraph (3) of the Labor Bank Act (Act No. 227 of 1953) as amended by Article 4 of that 2005 Act.

新労働金庫法第八十九条の三第三項に規定する労働金庫代理業者

連結親法人事業年度（れんけつおやほうじんじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated parent corporation's 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親法人事業年度

信用協同組合代理業者（しんようきょうどうくみあいだいりぎょうしゃ）

In the supplementary provisions (附則) of Act No. 106 of 2005, a credit cooperative agent as defined in Article 6-3, paragraph (3) of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) as amended by Article 6 of that 2005 Act.

新協金法第六条の三第三項に規定する信用協同組合代理業者

長期信用銀行代理業者（ちょうきしんようぎんこうだいりぎょうしゃ）

In the supplementary provisions (附則) of Act No. 106 of 2005, a long-term credit bank agent as defined in Article 16-5, paragraph (3) of the Long Term Credit Bank Act as amended by Article 2 of that Act.

新長期信用銀行法第十六条の五第三項に規定する長期信用銀行代理業者

旧情報通信産業特別地区（きゅうじょうほうつうしんさんぎょうとくべつちく）

In the supplementary provisions (附則) of Act No. 4 of 2022, an information and communications industry special zone (情報通信産業特別地区) as referred to in Article 28, paragraph (2), item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa as it stood before Act No. 7 of 2022, set out on the day before Act No. 4 of 2022 came into effect in a previously submitted promotion plan (旧提出情報通信産業振興計画) as referred to in Article 4, paragraph (1) of the supplementary provisions of Act No. 7 of 2022 (沖振法等改正法).

施行日の前日において沖振法等改正法附則第四条第一項に規定する旧提出情報通信産業振興計画に定められている旧沖振法第二十八条第二項第三号に規定する情報通信産業特別地区

当該内国法人の当該前二年内事業年度の個別所得金額（とうがいないこくほうじんのとうがいぜんにねんないじぎょうねんどのこべつしょとくきんがく）

In Article 35, paragraph (2), item (ii) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a domestic corporation's individual income amount (個別所得金額) for its business years within the previous two years (前二年内事業年度), as Article 81-18, paragraph (1) of the Corporation Tax Act as it stood before that Act defined it: the amount by which the gross profit attributed to a consolidated corporation (連結法人) for a consolidated business year exceeded the deductible expenses attributed to it.

旧法人税法第八十一条の十八第一項に規定する個別所得金額

規定中利子等（きていちゅうりしとう）

Interest and similar income (利子等) as defined in Article 23, paragraph 1, item 14 of the Local Tax Act as amended by Article 1 of Act No. 9 of 2003.

新法第二十三条第一項第十四号に規定する利子等

規定中事業所税（きていちゅうじぎょうしょぜい）

The business office tax (事業所税) as defined in Article 701-32, paragraph 1 of the Local Tax Act as amended by Article 1 of Act No. 9 of 2003.

新法第七百一条の三十二第一項に規定する事業所税

規定中特定配当等（きていちゅうとくていはいとうとう）

Specified dividends, etc. (特定配当等) as defined in Article 23, paragraph 1, item 15 of the Local Tax Act as amended by Article 1 of Act No. 9 of 2003.

新法第二十三条第一項第十五号に規定する特定配当等

課税標準となるべき価格（かぜいひょうじゅんとなるべきかかく）

For the special land holding tax (特別土地保有税) on residential-type land (宅地評価土地) acquired between 1 January 2006 and 31 March 2027, the value that would be the tax base for real estate acquisition tax (不動産取得税) if Article 11-5, paragraph 1 of the supplementary provisions (附則), which halves that tax base for such land, did not apply.

附則第十一条の五第一項の規定の適用がないものとした場合における課税標準となるべき価格

元年軽減対象資産の譲渡等（がんねんけいげんたいしょうしさんのじょうととう）

In Chapter 3 (tax credits, etc.) of this Act as Article 34, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) has it read from 1 October 2019 to 30 September 2023, a 2019 reduced-rate transfer, etc. of assets as Article 34, paragraph (1) of those supplementary provisions defines it: a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan in that period that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.

所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等

自主解散型基金（じしゅかいさんがたききん）

In the supplementary provisions (附則) of Act No. 63 of 2013, a surviving employees' pension fund (存続厚生年金基金) that intends to dissolve for a reason in Article 145, paragraph (1), item (i) or (ii) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 5, paragraph (1) of those supplementary provisions, and whose reserve for pension benefits, etc. (年金給付等積立金), with any amount paid in advance under Article 10, paragraph (1), is expected to fall short of its liability reserve equivalent (責任準備金相当額) on the day it intends to dissolve.

未成年者口座内上場株式等（みせいねんしゃこうざないじょうじょうかぶしきとう）

Listed shares, etc. (上場株式等) recorded in the book-entry transfer account register for a minor's account (未成年者口座), or deposited in it for custody, under a minor's account management contract (未成年者口座管理契約).

特定株式（とくていかぶしき）

Specified shares as defined in Article 37-13, paragraph 1 of the Act on Special Measures Concerning Taxation: the shares issued by a specified small and medium-sized company (特定中小会社) of the kinds that paragraph lists; where such shares acquired by payment on issue lose their value as shares, Article 35-3 of the supplementary provisions (附則) treats the loss as a loss on their transfer for the prefectural inhabitant tax (道府県民税).

令和六年度の土地（れいわろくねんどのとち）

Land located on the fiscal 2024 assessment date (賦課期日) for fixed assets tax (固定資産税), as items 2 and 3 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) name it, the table on lowering tax bases where land prices fall in fiscal 2025 and 2026.

七十五歳以上の加入者等（しちじゅうごさいいじょうのかにゅうしゃとう）

In Articles 14 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, a participant aged 75 or over, etc. as defined in Article 25, paragraph (1) of this Act as Article 3 of that Act amended it (新老健法), including a participant (加入者) whom Article 9 of those supplementary provisions treats as aged 75 or over.

繰上げ調整額（くりあげちょうせいがく）

In Article 27 of the supplementary provisions (附則) of Act No. 95 of 1994, the amount added to the employees' old-age pension (老齢厚生年金) of a beneficiary covered by paragraph (1) once they become entitled to the old-age basic pension (老齢基礎年金) paid early in part under paragraph (2): the amount under Article 9-2, paragraph (2), item (i) of the supplementary provisions of the Employees' Pension Insurance Act as it stood when Act No. 95 of 1994 was made, calculated on the pension's insured period (counted as 240 months where it is shorter and the beneficiary falls under any of items (iv) to (vii) of Article 12, paragraph (1) of the supplementary provisions of Act No. 34 of 1985), less an amount a Cabinet Order (政令) sets.

変更日（へんこうび）

In Articles 53-2 to 53-4 of the supplementary provisions (附則) of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the date on which the Minister of Health, Labour and Welfare changed the employment insurance rate (雇用保険率) under Article 53-2(1), a change made before 50 days had passed from the start of the insurance year beginning 1 April 2007.