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年金給付等積立金（ねんきんきゅうふとうつみたてきん）

In the supplementary provisions (附則) of Act No. 63 of 2013, the reserves of a surviving employees' pension fund (存続厚生年金基金) to be used for the old-age pension benefits and other benefits (老齢年金給付等) under Article 130, paragraphs (1) to (3) of this Act as it stood before that Act, which Article 5, paragraph (1) of those supplementary provisions keeps in force.

附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百三十条第一項から第三項までに規定する給付（以下「老齢年金給付等」という。）に充てるべき積立金

退職所得控除額控除後の退職手当等の金額（たいしょくしょとくこうじょがくこうじょごのたいしょくてあてとうのきんがく）

In the retirement income withholding tables of the Acts amending the Income Tax Act from 1966 to 1974, the severance pay or other such compensation (退職手当等) left after taking off the retirement income deduction (退職所得控除額) set out in Article 201, paragraph (2) of the amended Act — the amount against which the table gives the tax to withhold.

退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額

年金たる給付（ねんきんたるきゅうふ）

In Article 11, paragraph (3) of the supplementary provisions (附則) of Act No. 34 of 1985 and the provisions after it, as part of the phrase "pensions under the pre-2012 mutual aid Acts" (平成二十四年改正前共済各法による年金たる給付): the pensions paid under the long-term benefit provisions of the mutual aid association laws for national public officers, local public officers and private school staff as they stood before the 2012 Pension Unification Act (平成二十四年一元化法), which that Act's supplementary provisions keep in force.

平成二十四年一元化法附則第三十七条第一項の規定によりなおその効力を有するものとされた平成二十四年改正前国共済法の長期給付に関する規定その他の法律の規定、平成二十四年一元化法附則第六十一条第一項の規定に…

連結子法人（れんけつこほうじん）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated subsidiary corporation as defined in Article 2(2)(x)-5 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7 of the Corporation Tax Act: a domestic corporation wholly controlled by a consolidated parent corporation (連結親法人) that, together with it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax with the parent as the taxpayer under the consolidated tax payment system (連結納税).

同項第十号の五に規定する連結子法人

連結完全支配関係（れんけつかんぜんしはいかんけい）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated full controlling interest as defined in Article 2(2)(x)-7 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-7 of the Corporation Tax Act: the full control relationship (完全支配関係) between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to relationships a Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.

同項第十号の七に規定する連結完全支配関係

各連結事業年度（かくれんけつじぎょうねんど）

Each consolidated business year as defined in Article 2, paragraph (2), item (xix) of this Act as it stood before the amendments of Act No. 8 of 2020 that took effect in 2022 (四年旧措置法, the former Act of 2022), in the transitional rules of that Act's supplementary provisions (附則).

四年旧措置法第二条第二項第十九号に規定する連結事業年度

課税給与所得金額（かぜいきゅうよしょとくきんがく）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, an employee's salary after the salary income deduction (給与所得控除), less the other deductions listed in Article 190, item 2 (a) to (d) of the amended Act as read under those Acts — the amount against which the table gives the year's tax on salary.

附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる…

調整所得金額（ちょうせいしょとくきんがく）

In the income tax rate table of the 1970 amending law (Act No. 36 of 1970), the adjusted income as defined in Article 90, paragraph (1), item (i) of the Income Tax Act as that law amended it: the reduced income on which tax is first worked out under the averaging rule for fluctuating and temporary income (変動所得及び臨時所得の平均課税).

新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額

連結事業年度（れんけつじぎょうねんど）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated business year as defined in Article 2(2)(xix) of this Act as it stood before that Act amended it, which adopted Article 15-2 of the Corporation Tax Act: the period from the start to the end of the business year of the consolidated parent corporation (連結親法人) of a group that paid corporation tax together under the consolidated tax payment system (連結納税).

旧租税特別措置法第二条第二項第十九号に規定する連結事業年度

構成会社等（こうせいがいしゃとう）

In Article 14 and Article 16, paragraph (3) of the supplementary provisions (附則) of Act No. 3 of 2023, a constituent entity as defined in Article 82, item (xiii) of the Corporation Tax Act as those provisions name its amended text (令和六年新法人税法).

令和六年新法人税法第八十二条第十三号に規定する構成会社等

航空機（こうくうき）

In Article 58 of the supplementary provisions (附則) of Act No. 3 of 2023, an aircraft as referred to in Article 90-8 of this Act as amended by that Act: an aircraft as defined in Article 2, item (i) of the Aviation Fuel Tax Act.

新租税特別措置法第九十条の八に規定する航空機

連結確定申告書（れんけつかくていしんこくしょ）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated tax return as defined in Article 2(xxxii) of the Corporation Tax Act as it stood before that Act amended it: the return filed under Article 81-22(1) of that Act for consolidated tax payment (連結納税), including a late return.

旧法人税法第二条第三十二号に規定する連結確定申告書

所在地国（しょざいちこく）

In the rules on the international and domestic minimum taxes, the country or region where an entity or a permanent establishment, etc. is located, as Article 82, item (vii) of the Corporation Tax Act defines it: for an entity, the country that taxes it as resident because its head office or place of management is there, or otherwise the country where it was set up; for a flow-through entity (導管会社等) that is an ultimate parent or is subject to an equivalent of the international minimum tax, the country where it was set up; for a permanent establishment, etc., the other country where it is; where there are two or more, the one a Cabinet Order (政令) specifies.

令和六年新法人税法第八十二条第七号に規定する所在地国

積立金（つみたてきん）

In the provisions of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013 that Article 38 of the supplementary provisions (附則) of that Act keeps in force for the surviving Pension Fund Association (存続連合会), the reserves for the pension and lump-sum benefits the Association pays under those supplementary provisions to early leavers (中途脱退者) under Article 81-2, paragraph (1), members of terminated plans (終了制度加入者等) under Article 89, paragraph (6) and former members of corporate-type plans (企業型年金加入者であつた者) under Article 91-23, paragraph (1) of the Defined-Benefit Corporate Pension Act.

平成二十五年改正法附則の規定により存続連合会が支給する確定給付企業年金法第八十一条の二第一項に規定する中途脱退者、同…

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 Articles 14 to 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it: the business year of the consolidated parent corporation (連結親法人) of the consolidated corporation (連結法人) concerned, which, with some exceptions, set that corporation's consolidated business year (連結事業年度) under the consolidated tax payment system (連結納税).

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

特定業務（とくていぎょうむ）

In Articles 79-30 and 79-31 as Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 86 of 2012 reads them for the authorization of paragraph (1) of that Article, the business set out in that paragraph (1) that a consignor protection fund (委託者保護基金) may carry out for the customer assets of its specified members (特定会員).

金融商品取引法等の一部を改正する法律（平成二十四年法律第八十六号。以下この条において「改正法」という。）附則第四条第一項に規定する特定業務

改定率（かいていりつ）

The rate, set at 1 for fiscal 2004 and revised each year under Articles 27-2 to 27-5 in line with prices and wages (with an adjustment during the adjustment period (調整期間)), by which the base amounts of pensions under this Act — such as 780,900 yen for the old-age basic pension (老齢基礎年金) — are multiplied.

国民年金法等の一部を改正する法律（平成十六年法律第百四号。以下「平成十六年改正法」という。）第一条の規定による改正後の第二十七条に規定する改定率

連結親法人（れんけつおやほうじん）

A consolidated parent corporation as defined in Article 2, item (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax as the taxpayer for itself and the other domestic corporations it wholly controls.

旧法人税法第二条第十二号の六の七に規定する連結親法人

事業主等（じぎょうぬしとう）

In Article 35 of the supplementary provisions (附則) of Act No. 63 of 2013 and the provisions after it, the body that pays a defined-benefit corporate pension's benefits, as Article 29, paragraph (1) of the Defined-Benefit Corporate Pension Act defines it: the employer, or, where the pension is run by setting up a corporate pension fund (基金), that fund.

改正後確定給付企業年金法第二十九条第一項に規定する事業主等

連結法人（れんけつほうじん）

In Article 96(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated corporation as defined in Article 2(2)(x)-6 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-2 of the Corporation Tax Act: the consolidated parent corporation (連結親法人), or a consolidated subsidiary corporation (連結子法人) in a consolidated full controlling interest (連結完全支配関係) with it, under the consolidated tax payment system (連結納税).

旧租税特別措置法第二条第二項第十号の六に規定する連結法人