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連結所得（れんけつしょとく）

Consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it stood before Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) amended it: the income of a consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).

旧法人税法第二条第十八号の四に規定する連結所得

連結法人（れんけつほうじん）

In the supplementary provisions of Act No. 8 of 2020, a consolidated corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第二条第十二号の七の二に規定する連結法人

旧リース譲渡（きゅうりーすじょうと）

In Article 17 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025), a lease transfer (リース譲渡) as Article 63, paragraph (1) of the Corporation Tax Act as it stood before that Act defined it, made in a business year beginning on or before 31 March 2027; that old Article 63 stays in force for computing the income from it.

令和九年三月三十一日以前に開始した事業年度において行われた同条第一項に規定するリース譲渡

高速取引行為（こうそくとりひきこうい）

Buying and selling securities or conducting market derivatives transactions, entrusting either to another, or a similar act a Cabinet Order (政令) specifies, where the decision to do it is made automatically by an electronic data processing system and the information needed to carry it out is sent to a financial instruments exchange or other recipient a Cabinet Office Order (内閣府令) specifies by a method that Order sets for shortening the time sending it would normally take, other than acts a Cabinet Order exempts as posing no risk to the protection of investors.

この法律による改正後の金融商品取引法（以下「新法」という。）第二条第四十一項に規定する高速取引行為

解散基金加入員（かいさんききんかにゅういん）

In the supplementary provisions (附則) of Act No. 61 of 1988, a person to whom a dissolved employees' pension fund (厚生年金基金) owed, on the day it dissolved, old-age pension benefits (老齢年金給付) under Article 130, paragraph (1) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013, kept in force by Article 5, paragraph (1) of that Act's supplementary provisions.

解散した基金がその解散した日において平成二十五年改正法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百三十条第一項に規定する老齢年金給付の支給に関する義務を負つていた者

第二種資金移動業（だいにしゅしきんいどうぎょう）

In the supplementary provisions (附則) of Act No. 50 of 2020, type II funds transfer services as defined in Article 36-2, paragraph (2) of the Payment Services Act as amended by Article 14 of that Act: funds transfer services consisting only of funds transfer transactions for transfers of no more than an amount a Cabinet Order (政令) sets as small, other than type III funds transfer services (第三種資金移動業).

新資金決済法第三十六条の二第二項に規定する第二種資金移動業

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）

A consolidated parent corporation business year as defined in Article 15-2, paragraph 1 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.

四年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

自動車等持出困難区域（じどうしゃとうもちだしこんなんくいき）

An area that the Minister for Internal Affairs and Communications (総務大臣) designates and publicly notifies as one where, because entry is difficult, motor vehicles and light motor vehicles with three or more wheels cannot readily be moved out; it lies within an evacuation order area (避難指示区域) that on 1 January 2012 was covered by an instruction to set a restricted area (警戒区域) under Article 63, paragraph 1 of the Basic Act on Disaster Management, as read under Article 28, paragraph 2 of the Act on Special Measures for Responding to Nuclear Disasters, which the head of the Nuclear Emergency Response Headquarters (原子力災害対策本部長) gave to mayors after the nuclear power plant accident under Article 20, paragraph 3 of that Act as it stood before Article 54 of the supplementary provisions (附則) of the Act for Establishment of the Nuclear Regulation Authority (Act No. 47 of 2012) amended it.

…て原子力発電所の事故に関して原子力規制委員会設置法（平成二十四年法律第四十七号）附則第五十四条による改正前の原子力災害対策特別措置法第二十条第三項の規定により原子力災害対策本部長が市町村長に対して行つた同…

企業型年金（きぎょうがたねんきん）

In Articles 56 and 59 of the supplementary provisions (附則) of Act No. 63 of 2013, a corporate-type pension plan as Article 2, paragraph (2) of the Defined Contribution Pension Act defines it: a pension plan that an employer whose place of business is covered by employees' pension insurance runs, alone or jointly with others, under Chapter II of that Act.

改正後確定拠出年金法第二条第二項に規定する企業型年金

事業専従者（じぎょうせんじゅうしゃ）

In Appended Table 3 of the supplementary provisions (附則) of Act No. 31 of 1966, which is used to work out the 1966 prepayment base, a relative working only in a resident's business, as defined in Article 57, paragraph (2) of this Act as it stood before that amendment, to whom that provision applied for the income tax of 1965.

昭和４０年分の所得税につき旧法第五十七条第二項の規定の適用を受けた同項に規定する事業専従者

旧リース譲渡（きゅうりーすじょうと）

A lease transfer as defined in Article 65, paragraph (1) of this Act as it stood before the 2025 amending law (Act No. 13 of 2025), made in 2027 or an earlier year.

令和九年以前の各年において行われた同項に規定するリース譲渡

終了制度加入者等（しゅうりょうせいどかにゅうしゃとう）

In Article 49 of the supplementary provisions (附則) of Act No. 63 of 2013, the members, etc. of a terminated plan as defined in Article 91-22, paragraph (1) of the Defined-Benefit Corporate Pension Act as amended by that Act: the people who were entitled to survivors' benefits (遺族給付金) under a defined-benefit corporate pension (確定給付企業年金) on the day it ended.

改正後確定給付企業年金法第九十一条の二十二第一項に規定する終了制度加入者等

災害損失欠損金額（さいがいそんしつけっそんきんがく）

In Article 22 of the supplementary provisions (附則) of Act No. 8 of 2020, a net operating loss caused by a disaster as defined in Article 58, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it (旧法人税法).

同条第一項に規定する災害損失欠損金額

電子決済等代行業（でんしけっさいとうだいこうぎょう）

In the supplementary provisions (附則) of Act No. 49 of 2017, electronic payment services as defined in Article 2, paragraph (17) of the Banking Act as amended by Article 1 of that Act.

第一条の規定による改正後の銀行法（以下「新銀行法」という。）第二条第十七項に規定する電子決済等代行業

授産作業の資産の譲渡等（じゅさんさぎょうのしさんのじょうととう）

In the supplementary provisions (附則) of Act No. 73 of 1991, a transfer, etc. of assets (資産の譲渡等) made through work done as sheltered workshop activity in a business running a sheltered workshop for persons with physical disabilities (身体障害者授産施設), one for persons with intellectual disabilities (精神薄弱者授産施設) or another sheltered workshop (授産施設), as referred to in item (vii)(a) of Appended Table 1 of the Consumption Tax Act as amended by that Act (新法).

資産の譲渡等で新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するもの

特別調整前概算医療費拠出金相当額（とくべつちょうせいまえがいさんいりょうひきょしゅつきんそうとうがく）

In Articles 27 and 28 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the total of the amounts listed in the items of Article 55, paragraph (1) of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it.

健康保険法等の一部を改正する法律（平成十四年法律第百二号）第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額

経過日（けいかび）

In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the same day as in Article 49, paragraph (2) of the supplementary provisions of Ministry of Finance Order No. 53 of 2014: the day on which six years have passed from the date that 2014 Order came into effect.

平成二十六年改正規則附則第四十九条第二項に規定する経過日

被災日（ひさいび）

In Article 86-5, the day a business operator became a disaster-affected business operator (被災事業者) — a victim of a specified extraordinary disaster (特定非常災害).

同項に規定する被災日

資産管理機関（しさんかんりきかん）

In Articles 56 and 59 of the supplementary provisions (附則) of Act No. 63 of 2013, the asset management institution of a corporate-type pension (企業型年金) as defined in Article 2, paragraph (7), item (i), (b) of the Defined Contribution Pension Act as amended by that Act: the other party to the contract the employer running the plan has concluded under Article 8, paragraph (1) of that Act.

改正後確定拠出年金法第二条第七項第一号ロに規定する資産管理機関

旧恒久的施設（きゅうこうきゅうてきしせつ）

In Article 6, paragraphs 3 and 7 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018), a permanent establishment (恒久的施設) as Article 72, item 5 of the Local Tax Act defined it before that Act amended it: a foreign corporation's or non-resident individual's branch, factory or other fixed place of business in Japan that a Cabinet Order (政令) specifies, its construction site in Japan where construction work lasts more than a year, or an agent with authority to conclude contracts on its behalf that a Cabinet Order specifies, or, where a tax treaty Japan has concluded provides otherwise, what that treaty defines as one.

旧法第七十二条第五号に規定する恒久的施設