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老齢年金給付（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 members of dissolved funds (解散基金加入員) under Article 161, paragraph (2) of the Employees' Pension Insurance 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).

平成二十五年改正法附則第六十一条第三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二十五年改正法第一条の規定による改正前の厚生年金保険法第百六十一条第二項の老齢年金給付

四半期報告書（しはんきほうこくしょ）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, the report that listed companies, etc. (上場会社等) — companies required to file annual securities reports that a Cabinet Order (政令) specified, such as issuers of listed securities — had to file for each three-month period of a business year longer than three months, on their corporate group's financial condition and other particulars, under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it.

第三号旧金融商品取引法第二十四条の四の七第一項に規定する四半期報告書

青色事業専従者（あおいろじぎょうせんじゅうしゃ）

In the table of the 1966 amending law (Act No. 31 of 1966) used to work out the 1966 tax prepayment base (予定納税基準額), a relative working in a blue-return filer's business to whom Article 57, paragraph (1) of the Income Tax Act before that amendment (counting such a relative's pay as a necessary expense) was applied in the 1965 income tax.

昭和４０年分の所得税につき旧法第五十七条第一項（青色事業専従者給与の必要経費算入の特例等）の規定の適用を受けた同項に規定する青色事業専従者

資産管理運用機関等（しさんかんりうんようきかんとう）

In the supplementary provisions (附則) of Act No. 63 of 2013, an asset management and investment institution or fund as defined in Article 30, paragraph (3) of the Defined-Benefit Corporate Pension Act as amended by that Act: the body that pays a defined-benefit corporate pension's (確定給付企業年金) benefits once they are awarded.

改正後確定給付企業年金法第三十条第三項に規定する資産管理運用機関等

被用者保険等保険者（ひようしゃほけんとうほけんしゃ）

In the supplementary provisions (附則) of Act No. 35 of 2010, an insurer of employee insurance, etc. as defined in Article 10, paragraph (1) of the supplementary provisions of the National Health Insurance Act as that Act amended it (改正後国保法).

改正後国保法附則第十条第一項に規定する被用者保険等保険者

連結欠損金個別帰属額（れんけつけっそんきんこべつきぞくがく）

In Articles 20 and 21 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the amount defined in Article 81-9(6) of the Corporation Tax Act as it stood before that Act: the part of a consolidated deficit (連結欠損金額) that a Cabinet Order (政令) attributes to each consolidated corporation (連結法人).

旧法人税法第八十一条の九第六項に規定する連結欠損金個別帰属額

老齢確定給付企業年金中途脱退者等（ろうれいかくていきゅうふきぎょうねんきんちゅうとだったいしゃとう）

In Articles 57 to 59 of the supplementary provisions (附則) of Act No. 63 of 2013, a person to whom the surviving Pension Fund Association (存続連合会) owes old-age benefits (老齢給付金) under Article 91-2, paragraph (3) or Article 91-3, paragraph (3) of the Defined-Benefit Corporate Pension Act as it stood before that Act, kept in force by Article 63, paragraph (1) or (2) of those supplementary provisions, or owes surviving-association old-age benefits (存続連合会老齢給付金) under Article 46, paragraph (3), Article 47, paragraph (3) or Article 49-2, paragraph (1) of those supplementary provisions.

存続連合会が附則第六十三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確定給付企業年金法第九十一条の二第三項若しくは附則第六十三条第二項の規定によりなおその効力を有する…

現物分配（げんぶつぶんぱい）

In the supplementary provisions (附則) of Act No. 6 of 2010, a distribution in kind as Article 10, paragraph (2) of those supplementary provisions defines it.

附則第十条第二項に規定する現物分配

経過措置対象資産（けいかそちたいしょうしさん）

In Article 7 of the supplementary provisions (附則) of Act No. 24 of 1998, an asset for which a special repair reserve account (特別修繕引当金勘定) was set up at the end of the business year immediately before the first business year beginning on or after the day that Act came into effect (a specified asset, 特定資産), and an asset received in a qualified organizational restructuring (適格組織再編成) — a qualified merger, or a qualified company split, contribution in kind or post-formation acquisition as defined in the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006 (平成十八年新法) — that was a specified asset of the transferring corporation immediately before it.

…ている資産（以下この項において「特定資産」という。）及び適格組織再編成（適格合併、所得税法等の一部を改正する等の法律（平成十八年法律第十号）第二条の規定による改正後の法人税法（以下この項及び第五項において「平成十八年新法」という。）第二条第十二号の十一に規定する…

概算介護給付費納付金（がいさんかいごきゅうふひのうふきん）

In the supplementary provisions (附則) of Act No. 25 of 2005, the estimated long-term care benefit payment (概算介護給付費納付金) as provided in Article 152 of the Long-Term Care Insurance Act as it stood before Article 3 of the Act Partially Amending the Long-Term Care Insurance Act, etc. (Act No. 77 of 2005) amended it, used in working out the national contribution and adjustment grants to municipalities for fiscal 2005 and 2006.

介護保険法等の一部を改正する法律（平成十七年法律第七十七号）第三条の規定による改正前の介護保険法（以下この号において「旧介護保険法」という。）第百五十二条に規定する概算介護給付費納付金

株式売買損失準備金残額（かぶしきばいばいそんしつじゅんびきんざんがく）

In Article 17 of the supplementary provisions (附則) of Act No. 7 of 1985, the amount of a corporation's reserve for losses on share trading (株式売買損失準備金) less what had been, or was to be, included in gross profits (益金) by the end of the business year under the next paragraph, and what was included in earlier business years under that paragraph.

当該株式売買損失準備金の金額から同日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度においてこの項の規定により益金の額に算入された金額を控…

特定多国籍企業グループ等（とくていたこくせききぎょうぐるーぷとう）

In Article 18 of the supplementary provisions (附則) of Act No. 13 of 2025, a specified multinational enterprise group, etc. as defined in Article 82, item (iv) of the Corporation Tax Act as those provisions name its amended text (令和八年新法人税法).

令和八年新法人税法第八十二条第四号に規定する特定多国籍企業グループ等

下限割合（かげんわりあい）

In Articles 14 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, the rate a Cabinet Order (政令) sets under Article 55, paragraph (2) of this Act as Article 3 of that Act amended it (新老健法); where an insurer's share of participants aged 75 or over, etc. (七十五歳以上の加入者等) among its participants (加入者) for a period is below it, its participant adjustment rate for that period is worked out with this rate instead.

新老健法第五十五条第二項の政令で定める割合

損害保険料（そんがいほけんりょう）

A casualty insurance premium (損害保険料) as referred to in Article 77, paragraph (1) (deduction for casualty insurance premiums) of the Income Tax Act as amended by Act No. 15 of 1974 (新法), in the tables appended to that Act's supplementary provisions.

新法第七十七条第一項（損害保険料控除）に規定する損害保険料

減価償却資産（げんかしょうきゃくしさん）

In this Article of the supplementary provisions (附則) of Act No. 7 of 2001, a depreciable asset as defined in Article 2, paragraph (2), item (xxv) of this Act as amended by that Act.

同項第二十五号に規定する減価償却資産

清算未了特定基金（せいさんみりょうとくていききん）

A specified fund (特定基金) that, before Act No. 63 of 2013 came into effect, had been granted a deferral of payment under Article 34, paragraph (5) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as it stood before that Act amended it, and that is still being wound up; Article 28, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2013 keeps those earlier provisions in force for it.

附則第三十条第一項に規定する清算未了特定基金

暗号資産管理業務（あんごうしさんかんりぎょうむ）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 28 of 2019, carrying on as a business the management of cryptoassets for others (暗号資産の管理) as defined in Article 2, paragraph (7) of the Payment Services Act as amended by Article 1 of that Act, other than management that fell under item (iii) of that paragraph as it stood before (managing users' money or virtual currency (仮想通貨) in connection with buying, selling or exchanging virtual currency or acting as intermediary, broker or agent for those).

第一条の規定による改正後の資金決済に関する法律（以下「新資金決済法」という。）第二条第七項に規定する暗号資産の管理（第一条…

新金融商品取引業（しんきんゆうしょうひんとりひきぎょう）

In Articles 10 and 11 of the supplementary provisions (附則) of Act No. 28 of 2019, financial instruments business (金融商品取引業) as defined in Article 2, paragraph (8) of this Act as amended by that Act that was not financial instruments business under Article 2, paragraph (8) as it stood before Article 2 of that Act amended it.

新金融商品取引法第二条第八項に規定する金融商品取引業をいい、第二条の規定による改正前の金融商品取引法第二条第八項に規定する金融商品取引業に該当するものを除く

取引責任準備金残額（とりひきせきにんじゅんびきんざんがく）

The securities transaction liability reserve (証券取引責任準備金) or commodity transaction liability reserve (商品取引責任準備金), less the amounts already added to gross profits (益金) under the transitional rules of the supplementary provisions (附則) of Act No. 17 of 1996 by the end of each business year.

当該証券取引責任準備金の金額又は商品取引責任準備金の金額から同日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額又は同日前に終了した事業年度においてこの項の規定により…

適格請求書発行事業者（てきかくせいきゅうしょはっこうじぎょうしゃ）

A business operator (事業者) registered under Article 57-2, paragraph (1) by the tax office director (税務署長) as one that issues qualified invoices (適格請求書).

新消費税法第二条第一項第七号の二に規定する適格請求書発行事業者