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消費税特例申告（しょうひぜいとくれいしんこく）

In the supplementary provisions (附則) of Act No. 22 of 2005, a return of consumption tax on taxable goods taken out of a bonded area (保税地域), filed with the customs director (税関長) under Article 47, paragraph (1) of the Consumption Tax Act by an importer using the special declaration procedure (特例申告) of the Customs Act, for which paragraph (3) of that Article sets the filing deadline at the end of the month after the month the goods were taken out.

法定申告期限等（ほうていしんこくきげんとう）

In transitional provisions on penalty taxes (加算税), the statutory tax return due date (法定申告期限) — or, for a penalty tax on tax that should have been withheld and paid over (不納付加算税, or the heavy penalty tax (重加算税) that replaces it), the statutory payment due date (法定納期限).

農地中間管理権（のうちちゅうかんかんりけん）

A farmland intermediary management right as defined in Article 2, paragraph 5 (as to item 1) of the Act on the Promotion of Farmland Intermediary Management Services; land in a regional plan area that a farmland intermediary management organization (農地中間管理機構) takes such a right over, for ten years or more, between 1 April 2026 and 31 March 2028, of a kind a Ministry of Internal Affairs and Communications Order (総務省令) specifies, has its fixed assets tax (固定資産税) and city planning tax (都市計画税) base halved for three fiscal years.

用途変更宅地等（ようとへんこうたくちとう）

For the fixed asset tax (固定資産税) of fiscal 2024 to 2026, land of the kinds listed in Article 18, paragraph 6, items 1 to 3 of the supplementary provisions (附則) that is 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) at the year's assessment date but at the previous year's was land of another class or partly of another class, other than land under paragraph 3 of Article 18-3; its previous-year tax base is its previous-year price multiplied by the ratio of tax bases to prices of the specified-use building land, etc. (特定用途宅地等) of its new class in the municipality.

対象ガス供給業（たいしょうがすきょうきゅうぎょう）

A gas supply business other than the gas pipeline supply business (導管ガス供給業) of Article 72-2, paragraph 1, item 2 and the specified gas supply business (特定ガス供給業) of item 4 of that paragraph of the Local Tax Act as amended by Act No. 1 of 2022.

所轄税務署長等（しょかつぜいむしょちょうとう）

In the transitional rules in the supplementary provisions (附則) of Act No. 3 of 2023 and Act No. 13 of 2025 that base the minimum taxes on country-by-country reports (国別報告事項), the district director of the tax office with jurisdiction under Article 66-4-4, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation, or a foreign authority that enforces tax laws, to whom such a report or its equivalent is provided.

一般社団法人等（いっぱんしゃだんほうじんとう）

In Article 43, paragraph (5) of the supplementary provisions (附則) of Act No. 7 of 2018, a general incorporated association or similar corporation as defined in Article 66-2, paragraph (2), item (i) of the Inheritance Tax Act as amended by that Act; for one set up before that Act's effective date (施行日), Article 66-2 applies only to the inheritance tax on the death, on or after 1 April 2021, of a person who is its director (理事) or stopped being one less than five years before.

特定電子計算機（とくていでんしけいさんき）

In the supplementary provisions (附則) of Act No. 13 of 2009, a computer that a corporation sold to a specified computer leasing company (特定電子計算機貸付会社) as referred to in Article 57, paragraph (2) of this Act as it stood before that Act and is to buy back as referred to in paragraph (3) of that Article.

特例対象の場合（とくれいたいしょうのばあい）

In this Article of the supplementary provisions (附則) of Act No. 10 of 2014, the case where, among the consolidated parent corporation and subsidiaries applying Article 68-15-5, paragraph (1) of this Act as amended by that Act in the special consolidated business year (特例連結事業年度), there is a special consolidated corporation (特例連結法人) whose special eligible business year (特例対象事業年度) is a year listed in item (i) or (ii) of this paragraph.

調整前連結税額（ちょうせいまえれんけつぜいがく）

In the supplementary provisions (附則) of Act No. 10 of 2014, the consolidated tax before adjustment as described in Article 68-15-5, paragraph (1) of this Act as amended by that Act, on the consolidated income of a special consolidated business year (特例連結事業年度).

みなし認可基金（みなしにんかききん）

In the supplementary provisions (附則) of Act No. 65 of 2006, an investor protection fund (投資者保護基金) that held an authorization under Article 79-30, 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) when that Act came into effect, and that Article 89 of those supplementary provisions therefore treats as authorized under Article 79-30, paragraph (1) of this Act as Act No. 65 of 2006 amended it.

主要株主適格者（しゅようかぶぬしてきかくしゃ）

In Article 108 and Article 110 of the supplementary provisions (附則) of Act No. 65 of 2006, a local government or other person a Cabinet Order (政令) specifies that held an authorization under Article 106-3, paragraph (1) or the proviso to paragraph (4) of this Act as it stood before Act No. 65 of 2006 amended it, under its former title (証券取引法) when that Act came into effect, and is therefore treated as authorized under Article 106-3, paragraph (1) of this Act as Act No. 65 of 2006 amended it.

第三号改正規定（だいさんごうかいせいきてい）

In Article 5 of the supplementary provisions (附則) of Act No. 32 of 2024, the provisions of that Act listed in Article 1, item (iii) of those supplementary provisions, which come into effect on a date a Cabinet Order (政令) sets within two years of the Act's promulgation.

銀行持株会社等（ぎんこうもちかぶがいしゃとう）

In the supplementary provisions (附則) of Act No. 107 of 1998 (Article 102, paragraph (3) and Article 105) and of Act No. 45 of 2013 (Article 13, paragraph (3)), a bank holding company or long-term credit bank holding company (長期信用銀行持株会社) whose combined credit and contributions to one person, with its subsidiary companies, etc. (子会社等), exceeded the maximum amount of credit and contribution by a bank holding company when the provisions concerned came into effect.

新個別延長給付（しんこべつえんちょうきゅうふ）

In Article 3, paragraph (3) of the supplementary provisions (附則) of Act No. 14 of 2017, payment of the basic allowance (基本手当) under Article 24-2 of this Act as amended by Article 1 of that Act, which may follow the old individual extended benefits (旧個別延長給付) for someone who was receiving them when that Article came into effect and falls under Article 24-2, paragraph (1), item (ii).

報酬比例部分の額（ほうしゅうひれいぶぶんのがく）

The amount worked out under Article 9-2, paragraph (2), item (ii) of the supplementary provisions (附則) of this Act, directly or as another provision applies it — the part of an employees' old-age pension under Article 8 of those supplementary provisions that is based on the average standardized amount of remuneration (平均標準報酬額) and the number of insured months.

平成十二年改正法（へいせいじゅうにねんかいせいほう）

Short name for the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000).

改修工事対象住宅（かいしゅうこうじたいしょうじゅうたく）

In Article 11-4 of the supplementary provisions (附則), a house at least ten years old (in a multi-unit building, each separately partitioned dwelling), other than one nobody has yet lived in, whose acquisition by a real estate broker (宅地建物取引業者) that renovates it and sells it to an individual to live in has its real estate acquisition tax (不動産取得税) reduced under that Article.

上場株式等の譲渡（じょうじょうかぶしきとうのじょうと）

A transfer of listed shares, etc. of the kinds listed in Article 37-12-2, paragraph 2, items 1 to 10 of the Act on Special Measures Concerning Taxation (such as a sale through a financial instruments business operator), other than one covered by Article 32, paragraph 2 of that Act.

内国法人課税所得（ないこくほうじんかぜいしょとく）

The interest, dividends and other payments listed in Article 174 on which a domestic corporation is charged income tax.