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令和七年度の土地（れいわしちねんどのとち）

Land on which fixed assets tax (固定資産税) is first levied in fiscal 2025, a row of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) on lowering tax bases where land prices fall.

みなし免許取引所（みなしめんきょとりひきじょ）

In the supplementary provisions (附則) of Act No. 65 of 2006, an exchange that Article 99 of those supplementary provisions treats as licensed under Article 80, paragraph (1) of this Act as Act No. 65 of 2006 amended it (because it then held the license under Article 80, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法)), and that, when that Act came into effect, had securities listed after giving notification under Article 110, paragraph (1) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法).

特定農地所有適格法人（とくていのうちしょゆうてきかくほうじん）

In the supplementary provisions (附則) of Act No. 21 of 2005, a qualified farmland-owning corporation (農地所有適格法人) as defined in Article 2, paragraph (3) of the Cropland Act, of a kind a Cabinet Order (政令) sets, that a donee lets use farmland under a right of loan for use (使用貸借) set up under the preceding paragraph.

解散基金に係る代行部分（かいさんききんにかかるだいこうぶぶん）

In Articles 7-7, 13-2, 13-3 and 13-8 of the supplementary provisions (附則), an old-age pension benefit for a dissolved fund (解散基金に係る老齢年金給付) without the part equal to the amount added under Article 161, paragraph (5) of this Act as it stood before Act No. 63 of 2013, kept in force by Article 61, paragraph (3) of that Act's supplementary provisions.

平成二十七年旧法人税法（へいせいにじゅうしちねんきゅうほうじんぜいほう）

In Articles 20 to 22 and 28 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as it stood before Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) amended it, as it still applies where Article 27, paragraph (1) of the supplementary provisions of that 2015 Act keeps the former rules.

新法（しんぽう）

This Act as amended by Act No. 79 of 1989.

特定寄附金（とくていきふきん）

A donation that a corporation holding the approval under Article 121, paragraph 1 of the Corporation Tax Act makes, from the date the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) came into effect to 31 March 2028, to a certified local government (認定地方公共団体) under Article 8, paragraph 1 of the Local Revitalization Act in connection with the town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業) in its certified local revitalization plan, other than one that brings the donor a special benefit such as sole use of a facility the donation pays for.

払出し時の金額（はらいだしじのきんがく）

In Article 35-3-3 of the supplementary provisions (附則), the amount a Cabinet Order (政令) sets as the value, at the time the cause arises, of listed shares, etc. in a minor's account (未成年者口座内上場株式等) withdrawn (払出し) from it, at which they are treated as transferred, or, on a transfer to another account, return or closure, as acquired again.

坑内員・船員の加給年金額（こうないいん・せんいんのかきゅうねんきんがく）

The additional amount of pension (加給年金額) under Article 44, paragraph (1), as Article 9-4, paragraph (3) or (5) of the supplementary provisions (附則) applies it to an employees' old-age pension for mine workers and mariners (坑内員・船員の老齢厚生年金) under Article 8 of those supplementary provisions.

解散基金に係る老齢年金給付（かいさんききんにかかるろうれいねんきんきゅうふ）

The old-age pension benefit (老齢年金給付) that the surviving Pension Fund Association (存続連合会) pays to a member of a dissolved fund (解散基金加入員) under Article 161, paragraph (2) of this Act as it stood before Act No. 63 of 2013, kept in force by Article 61, paragraph (3) of that Act's supplementary provisions (附則).

施行日（しこうび）

1 April 1975, as paragraph (5) of the supplementary provisions (附則) of Act No. 15 of 1975 fixes it: Article 21-4 of the Inheritance Tax Act as amended by that Act applies to trusts made on or after that date under a support trust contract for a person with a particular disability (特別障害者扶養信託契約).

算定金額（さんていきんがく）

The amount, computed as a Cabinet Order (政令) provides, that corresponds to the income from a formerly exempt business (旧非課税事業) — one listed in Article 72-4, paragraph 2, items 1 to 5 of the Local Tax Act as it stood before Article 1 of Act No. 9 of 1985 amended it — which Article 3 of that Act's supplementary provisions (附則) uses to work out how much is deducted from the income on which enterprise tax (事業税) is charged during the transition.

令和七年度類似適用土地（れいわしちねんどるいじてきようとち）

Land in item 3, 5 or 6 of the table in Article 17-2, paragraph 1 of the supplementary provisions (附則) whose comparable land (類似土地) is fiscal 2025 adjusted land (令和七年度適用土地), land whose fiscal 2025 fixed assets tax (固定資産税) base was lowered for falling land prices.

適用日（てきようび）

In Articles 25 to 30 of the supplementary provisions (附則) of Act No. 8 of 2003, 1 April 2004, from which Article 9, paragraphs (1) and (4) of the Consumption Tax Act as amended by that Act apply to taxable periods beginning on or after that date.

加給年金額（かきゅうねんきんがく）

The additional amount of pension that Article 44, paragraph (1) adds to an employees' old-age pension (老齢厚生年金) for a spouse under 65 or a child within the ages or disability grades that paragraph sets, whom the beneficiary supported when they became entitled — as the supplementary provisions (附則) apply it to the old-age pension in question.

旧リース譲渡（きゅうりーすじょうと）

In Article 22 of the supplementary provisions (附則) of Act No. 13 of 2025, a lease transfer (リース譲渡) as referred to in Article 16, paragraph (1) of the Consumption Tax Act as it stood before Article 5 of that Act amended it — a transfer, etc. of assets that was a lease transfer under Article 65, paragraph (1) of the Income Tax Act or Article 63, paragraph (1) of the Corporation Tax Act — made by a business operator before that Act came into effect.

年金所得に係る個人の市町村民税に係る特別税額控除額（ねんきんしょとくにかかるこじんのしちょうそんみんぜいにかかるとくべつぜいがくこうじょがく）

For fiscal 2024, the amount by which a taxpayer eligible for the special tax credit (特別税額控除対象納税義務者)'s individual municipal inhabitant tax (市町村民税) on pension income before the special tax credit exceeds that taxpayer's combined income levy and per capita levy on pension income (年金所得に係る所得割額及び均等割額の合算額).

特定医師（とくていいし）

A doctor working at a hospital, clinic, long-term care health facility or long-term care medical facility, subject to special overtime rules.

特定譲渡（とくていじょうと）

A specified transfer as defined in Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an individual's transfer (譲渡) of a home in Japan the individual lives in or recently lived in, or its land or land rights, held for more than five years as of 1 January of the year, including a lease of real property that gives rise to capital gains, other than a transfer to the spouse or another person in a special relationship a Cabinet Order (政令) sets and others a Cabinet Order sets.

旧指定役務（きゅうしていえきむ）

In Article 5 of the supplementary provisions (附則) of Act No. 74 of 2008, designated services (指定役務) as defined in Article 2, paragraph (4) of the Installment Sales Act as it stood before that Act amended it.