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支給限度額（しきゅうげんどがく）

The payment amount limit set in Article 61, paragraph (1), item (ii) of the Employment Insurance Act for the basic continuous employment benefits for the elderly (高年齢雇用継続基本給付金), used here to cap how much more of a working beneficiary's employees' old-age pension (老齢厚生年金) is suspended while they can receive that benefit.

経過的加算額（けいかてきかさんがく）

In Article 46, paragraph (1) and the other provisions on suspending an employees' old-age pension (老齢厚生年金) that Article 62, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 reads, the amount added to the pension under Article 59, paragraph (2) of those supplementary provisions.

令和七年度適用土地（れいわしちねんどてきようとち）

Land to which Article 17-2, paragraph 1 of the supplementary provisions (附則) applied for fiscal 2025 fixed assets tax (固定資産税): land in an area where land prices fell, whose tax base was its price as adjusted by the standards the Minister for Internal Affairs and Communications sets (修正基準).

金融機関の営業所等の長（きんゆうきかんのえいぎょうしょとうのちょう）

In Articles 51, 52 and 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the head of the business office of a financial institution or other such place (金融機関の営業所等) with which bearer bonds and similar securities (無記名公社債等) are deposited for safekeeping, as Article 339, paragraph (3) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to that head.

旧認定特定非営利活動法人（きゅうにんていとくていひえいりかつどうほうじん）

In Article 10 of the supplementary provisions (附則) of Act No. 70 of 2011, a corporation certified before that Act came into effect under Article 66-11-2, paragraph (3) of this Act as it stood before Article 9 of that Act amended it (including one certified afterwards under the earlier rules), other than one whose certification was later revoked under the earlier rules or has expired, and other than a certified specified nonprofit corporation (認定特定非営利活動法人) — a specified nonprofit corporation certified under Article 44, paragraph (1) of the Act on Promotion of Specified Non-profit Activities.

一般株式等に係る譲渡所得等の金額（いっぱんかぶしきとうにかかるじょうとしょとくとうのきんがく）

The previous year's amount of income from the transfer of general shares, etc. (一般株式等 — shares and similar interests other than listed ones), computed as a Cabinet Order (政令) provides, which the paragraph taxes for the municipal inhabitant tax (市町村民税) income levy (所得割) separately from other income.

新法（しんぽう）

The Road Traffic Act as amended by the provisions of Act No. 51 of 1972 that paragraph (1), item (ii) of its supplementary provisions (附則) lists, which came into effect on 1 April 1973.

納付額（のうふがく）

In Article 5-3 of the supplementary provisions (附則), on the government subsidy to the Japan Health Insurance Association (全国健康保険協会) for fiscal 2026, the amounts paid into the health account (健康勘定) of the Pension Special Account (年金特別会計) from fiscal 2015 onwards under Article 46-2, paragraphs (1) to (3) of the Act on General Rules for Incorporated Administrative Agencies and Article 16, paragraph (2) of the Act on Japan Community Health Care Organization, Incorporated Administrative Agency.

適用日（てきようび）

1 April 1997, the date from which the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Act No. 111 of 1994 apply to taxable transfers of assets, etc. (課税資産の譲渡等) and to taxable goods taken out of bonded areas (保税地域).

ひとり親（ひとりおや）

A person who is not currently married, or whose spouse is missing and not known to be alive (as a Cabinet Order (政令) specifies), who has a child of the kind the Cabinet Order sets sharing the same household budget, has total income of 5 million yen or less, and has no partner in a relationship equivalent to marriage.

上場株式等（じょうじょうかぶしきとう）

Listed shares, etc. as defined in Article 37-11, paragraph 2 of the Act on Special Measures Concerning Taxation: the shares and other interests it lists, such as shares listed on a financial instruments exchange and beneficial interests in publicly offered investment trusts.

宅地建物取引業者（たくちたてものとりひきぎょうしゃ）

A real estate broker as defined in Article 2, item 3 of the Real Estate Brokerage Act: a person who carries on a real estate brokerage business (宅地建物取引業) under a licence granted under Article 3, paragraph 1 of that Act.

特定資産の販売等（とくていしさんのはんばいとう）

In Article 28 of the supplementary provisions (附則) of Act No. 7 of 2018, a sale, etc. of assets (資産の販売等) as defined in Article 63, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it (旧法人税法), other than a lease transfer (リース譲渡) under Article 63, paragraph (1) of the Corporation Tax Act.

特例適用住宅借入金等（とくれいてきようじゅうたくかりいれきんとう）

In this Article of the supplementary provisions (附則) of Act No. 9 of 1999, the housing loans, etc. (住宅借入金等) as defined in Article 41, paragraph (1) of this Act as amended by that Act for a home acquired, built or improved and first lived in between 1 January and 31 March 1999, held in a special applicable year (特例適用年).

経過措置対象割賦販売等（けいかそちたいしょうかっぷはんばいとう）

An instalment sale of inventory or services made in 1999 to 2003 by an individual who booked all such sales in 1998 on the instalment basis method, other than a sale on deferred payment terms, whose income is phased in under the 1998 amending law (Act No. 24 of 1998).

先物取引に係る雑所得等の金額（さきものとりひきにかかるざつしょとくとうのきんがく）

The business income, capital gains and miscellaneous income for the previous year from the futures transactions of Article 41-14, paragraph 1 of the Act on Special Measures Concerning Taxation, calculated as a Cabinet Order (政令) provides, on which the municipal income levy (所得割) is levied apart from other income at 3% (4% where the taxpayer lives in a designated city (指定都市)).

上場株式等に係る譲渡所得等の金額（じょうじょうかぶしきとうにかかるじょうとしょとくとうのきんがく）

The previous year's amount of income from the transfer of listed shares, etc. (上場株式等), computed as a Cabinet Order (政令) provides and, as a rule, leaving out income from specified shares (特定株式等譲渡所得金額), which the paragraph taxes for the municipal inhabitant tax (市町村民税) income levy (所得割) separately from other income.

新基準省令（しんきじゅんしょうれい）

This Ministerial Order as amended by Article 2 of Ministry of Justice Order No. 37 of 2012.

中小企業者等（ちゅうしょうきぎょうしゃとう）

A small and medium sized enterprise, etc. as defined in Article 42-12-5, paragraph 2 of the Act on Special Measures Concerning Taxation: a small or medium-sized enterprise, other than one that Act excludes, or an agricultural cooperative or similar body, that files a blue return (青色申告書).

平成十八年改正法（へいせいじゅうはちねんかいせいほう）

Short name, in Articles 1, 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, for the 2006 Act partially amending the Medical Care Act and other Acts to establish a system that provides good-quality medical care (良質な医療を提供する体制の確立を図るための医療法等の一部を改正する法律, Act No. 84 of 2006).