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前月中の社会保険料等の金額（ぜんげつちゅうのしゃかいほけんりょうとうのきんがく）

In Appended Table 4, the social insurance premiums and small business mutual aid contributions deducted from an employee's ordinary pay (not bonuses) for the previous month, used to find the rate of tax withheld from a bonus.

旧国際物流拠点産業集積地域（きゅうこくさいぶつりゅうきょてんさんぎょうしゅうせきちいき）

In the supplementary provisions (附則) of Act No. 4 of 2022, an international logistics hub industrial cluster area as referred to in Article 41, paragraph (2), item (ii) of the Act on Special Measures for the Promotion and Development of Okinawa, set out on the day before that Act came into effect in a previously submitted cluster plan (旧提出国際物流拠点産業集積計画) as referred to in Article 6, paragraph (1) of the supplementary provisions of Act No. 7 of 2022 (沖振法等改正法).

坑内員・船員の代行部分の総額（こうないいん・せんいんのだいこうぶぶんのそうがく）

In Article 13, paragraph (4) and Article 13-2 of the supplementary provisions (附則), the total amount of the employees' old-age pension for mine workers and mariners (坑内員・船員の老齢厚生年金の総額) — that pension worked out as though Article 44-2, paragraph (1) of this Act as it stood before Act No. 63 of 2013 did not apply — less the pension as actually worked out.

令和七年度類似用途変更宅地等（れいわしちねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 3 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2025 or whose land category changes (地目の変換等) that year — that on the fiscal 2025 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2024 assessment date, into the matching category in the right column of that table.

令和八年度類似用途変更宅地等（れいわはちねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 4 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2026 or whose land category changes (地目の変換等) that year — that on the fiscal 2026 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2025 assessment date, into the matching category in the right column of that table.

令和六年度類似用途変更宅地等（れいわろくねんどるいじようとへんこうたくちとう）

Building land, etc. (宅地等) of the kind listed in Article 18, paragraph 6, item 2 of the supplementary provisions (附則) — land newly subject to tax in fiscal 2024 or whose land category changes (地目の変換等) that year — that on the fiscal 2024 assessment date (賦課期日) falls into a category in the left column of the table in Article 18-3, paragraph 1 of the supplementary provisions (附則) (small-scale residential land (小規模住宅用地), general residential land (一般住宅用地) or non-residential building land, etc. (非住宅用宅地等)), while its comparable land (類似土地) fell, on the fiscal 2023 assessment date, into the matching category in the right column of that table.

無記名証券投資信託の受益証券（むきめいしょうけんとうししんたくのじゅえきしょうけん）

In Article 3, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 19 of 1996, the bearer beneficiary certificates of a securities investment trust, referred to in Article 5, paragraph (6) of the supplementary provisions of the Cabinet Order (政令) that Ministry of Finance Order calls 改正令 (the Amending Order), on which the distribution of profits referred to there arises.

船員保険の被保険者であつた期間（せんいんほけんのひほけんしゃであったきかん）

In Article 17-4, paragraph (2) and Article 17-9, paragraph (1) of the supplementary provisions (附則), a period as an insured under mariners' insurance (船員保険) under the Mariners Insurance Act as it stood before Article 5 of Act No. 34 of 1985 amended it, which Article 47, paragraph (1) of the supplementary provisions of Act No. 34 of 1985 deems to be a period as an insured under Employees' Pension Insurance (厚生年金保険).

第三種被保険者等であつた期間等（だいさんしゅひほけんしゃとうであつたきかんとう）

In Article 52, paragraph (1), items (ii) and (iii) of the supplementary provisions (附則) of Act No. 34 of 1985, a person's periods as a class 3 insured person, etc. (第三種被保険者等であつた期間) taken together with their periods as a new mariner member (新船員組合員であつた期間); item (ii) works out part of the pension from their average standardized monthly amount of remuneration (平均標準報酬月額), at 7.125/1000 for each month of insured period in them.

船員保険の被保険者であった期間（せんいんほけんのひほけんしゃであったきかん）

In the supplementary provisions (附則) of Act No. 18 of 2000, a period as an insured under mariners' insurance (船員保険) under the Mariners Insurance Act as it stood before Article 5 of Act No. 34 of 1985 amended it, which Article 47, paragraph (1) of the supplementary provisions of Act No. 34 of 1985 deems to be a period as an insured under Employees' Pension Insurance (厚生年金保険).

旧第三種被保険者等であつた期間等（きゅうだいさんしゅひほけんしゃとうであつたきかんとう）

In Article 52, paragraph (1), items (i) and (iii) of the supplementary provisions (附則) of Act No. 34 of 1985, a person's periods as a former class 3 insured person, etc. (旧第三種被保険者等であつた期間) taken together with their periods as a former mariner member (旧船員組合員であつた期間); item (i) works out part of the pension from their average standardized monthly amount of remuneration (平均標準報酬月額), at 7.125/1000 for each month of insured period in them.

特例第三種被保険者等であつた期間（とくれいだいさんしゅひほけんしゃとうであつたきかん）

In Article 82, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, time as a class 3 insured person, etc. (第三種被保険者等) as referred to in Article 47, paragraph (4) of those supplementary provisions; it is counted separately in working out the amount an employees' pension fund's (基金) old-age pension benefit (老齢年金給付) must exceed.

信用取引等に係る上場株式等の譲渡（しんようとりひきとうにかかるじょうじょうかぶしきとうのじょうと）

A transfer of listed shares, etc. (上場株式等) through margin transactions, etc. (信用取引等), as Article 37-11-3, paragraph 2 of the Act on Special Measures Concerning Taxation defines it — one made through such a transaction handled in a specified account (特定口座), or made to settle it, where it is settled by buying shares of the same issue or settles a purchase of shares of the same issue — whose business or miscellaneous income an individual paying the prefectural income levy (所得割) reckons apart from other transfers of shares.

経過旧国際物流拠点産業集積計画期間（けいかきゅうこくさいぶつりゅうきょてんさんぎょうしゅうせきけいかくきかん）

In the supplementary provisions (附則) of Act No. 4 of 2022, for an international logistics hub industrial cluster area (国際物流拠点産業集積地域) set, on the day before that Act came into effect, in the former submitted plan referred to in Article 6, paragraph (1) of the supplementary provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022), the period from that effective date to six months after it, or to the day before a new international logistics hub industrial cluster plan is submitted under Article 41, paragraph (4) of the amended Act on Special Measures for the Promotion and Development of Okinawa, if that is earlier.

日雇特例被保険者の保険の保険者としての協会（ひやといとくれいひほけんしゃのほけんのほけんしゃとしてのきょうかい）

In the supplementary provisions (附則) of Act No. 52 of 2017, the Japan Health Insurance Association (全国健康保険協会) in its role as the insurer of the insurance for specially-insured day laborers (日雇特例被保険者) under Article 123, paragraph (1) of the Health Insurance Act; the former rules continue to apply to its estimated levies (概算納付金) and final levies (確定納付金) under this Act for fiscal 2016 and earlier.

旧免許（きゅうめんきょ）

In Article 2 of the supplementary provisions (附則) of Act No. 117 of 2001, a license from the Prime Minister under Article 4, paragraph (1) of this Act as it stood before Article 1 of that Act amended it, held by a foreign bank under Article 47, paragraph (1) of that former wording.

損失対象金額（そんしつたいしょうきんがく）

In Article 42, paragraph 1 of the supplementary provisions (附則), a taxpayer's loss from the Great East Japan Earthquake (東日本大震災) to assets referred to in Article 34, paragraph 1, item 1, after insurance and similar compensation, with related unavoidable spending counted only if made before the day the return of paragraph 2 is filed, which the taxpayer may choose to treat as a loss arising in 2010 for prefectural inhabitant tax (道府県民税).

禁錮（きんこ）

Imprisonment without work under Article 13 of the Penal Code as it stood before the 2022 Act amending it (Act No. 67 of 2022), which Article has since been deleted; a person so sentenced is treated here as sentenced to imprisonment (拘禁刑, こうきんけい) for life or for the same term.

決議（けつぎ）

A resolution adopted by a four-fifths majority of the labor-management committee under Labor Standards Act Article 38-4, paragraph (1).

勧告（かんこく）

A recommendation under Article 88, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction about the building of a home notified under Article 88, paragraph (1) of that Act.