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船員等（せんいんとう）

People seeking to become mariners (船員) as the Mariners' Employment Security Act defines them in its Article 6, paragraph 1 — mariners under the Mariners Act and people serving on ships other than Japanese ships — and mariners to whom the Mariners Act applies; certain provisions of this Act do not apply to them, and others are adjusted (Article 60).

共用部分等（きょうようぶぶんとう）

The common areas (共用部分) of a building, together with its grounds and its attached facilities (附属施設) other than common areas where these are co-owned by the unit owners (Article 21).

審査請求期間（しんさせいきゅうきかん）

In Article 18, paragraph (3) of the Administrative Complaint Review Act, the time limits for filing a request for review (審査請求) set in paragraphs (1) and (2) of that Article, in computing which the days a written request spends in transit by post or correspondence delivery are not counted; Article 31, paragraph (1) reads them, for a request for examination (審査の申立て) under this Act, as the period in Article 26, paragraph (1) — 30 days from the day each item of that paragraph sets.

住宅用地等（じゅうたくようちとう）

Residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), other than such farmland under the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) as read by its paragraph 3, as Articles 21-2 and 27-4-2 of the supplementary provisions (附則) use the term for reducing fixed assets tax (固定資産税) and city planning tax (都市計画税) above a ceiling set by municipal by-law (条例) in fiscal 2024 to 2026.

住宅用地、商業地等及び市街化区域農地（附則第十九条の三第三項の規定により読み替えて適用される同条第一項ただし書の適用を受ける市街化区域農地を除く。）

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…

特定移行一般社団法人等（とくていいこういっぱんしゃだんほうじんとう）

A general incorporated association or foundation (一般社団法人又は一般財団法人) that continues under Article 40, paragraph 1 of Act No. 50 of 2006 (整備法, the Act adjusting related laws for the new system of general and public interest incorporated associations and foundations), has registered under Article 106, paragraph 1 of that Act as read under its Article 121, paragraph 1, is a non-profit corporation (非営利型法人) under the Corporation Tax Act and meets the other requirements a Cabinet Order (政令) sets; real property it acquires for direct use in a kindergarten, library or museum it has run since before 1 December 2008 is free of real property acquisition tax (不動産取得税).

…四十条第一項の規定により存続する一般社団法人又は一般財団法人であつて整備法第百二十一条第一項において読み替えて準用する整備法第百六条第一項の登記をしたもののうち、非営利型法人に該当することその他政令で定め…

障害者等（しょうがいしゃとう）

In the 2002 amending law (Act No. 65 of 2002), a person with a disability or other eligible person (障害者等) as defined in Article 9-2, paragraph (1) of the Income Tax Act (the exemption for such persons' postal savings (郵便貯金) interest), who takes the place of the elderly (老人等) in the former Article 10 on tax-free small savings while it stays in force for a transition period.

所得税法第九条の二第一項（障害者等の郵便貯金の利子所得の非課税）に規定する障害者等

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.

…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法第二十八条第二項の規定により読み替えて適用される災害対策基本法第六十三条第一項の規定による警戒区域の設定を行うことの指示の対象区域で…

仮定前年度課税標準額等（かていぜんねんどかぜいひょうじゅんがくとう）

For specified farmland in an urbanization promotion area (特定市街化区域農地) or its comparable land (類似土地), the amount that would have been its prior-year tax base (前年度課税標準額) or comparable tax base (比準課税標準額) of city planning tax (都市計画税) for each of fiscal 1997 to 1999, as defined in Article 17, items 4 and 5 of the supplementary provisions (附則) of the Local Tax Act as it stood before the 2000 amendment, had it been, on each assessment date (賦課期日) from the year its urbanization promotion area was set (市街化区域設定年度), farmland under the main clause and not the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則), or of that Article of the Local Tax Act as it stood before the 1993 amendment as kept in force by Act No. 4 of 1993; where the actual tax base was lower, that actual amount.

当該特定市街化区域農地又は当該特定市街化区域農地の類似土地が附則第十九条の三第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度（以下本項において「市街化区域設定年度」という。）か…

適格合併（てきかくがっぺい）

In Article 21(4) of the supplementary provisions (附則) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), a qualified merger as defined in Article 2(xii)-8 of the Corporation Tax Act.

法人税法第二条第十二号の八に規定する適格合併

生命保険料（せいめいほけんりょう）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, the life insurance premiums as defined in the amended Act's life insurance premium deduction (生命保険料控除) provision — Article 75, paragraph (1) as read under the 1966 Act, Article 76, paragraph (1) in the later ones — declared on an employee's insurance premium deduction return and taken into account in working out the tax on a year's salary.

附則第三条第一項の規定により読み替えられた新法第七十五条第一項（生命保険料控除）に規定する生命保険料

情報提供等記録開示システム（じょうほうていきょうとうきろくかいじしすてむ）

In Article 6(3) and (4) of the original supplementary provisions (附則) of Act No. 27 of 2013, a computer system, which the government was to set up within about a year of the Act coming into effect, linking the computers of the Minister for Internal Affairs and Communications (総務大臣) with those of people asking the Minister for disclosure (開示) of the specific personal information (特定個人情報) in the records referred to in Article 23(3), through which they make that request and the Minister sends them the notice the law then provided for.

…十三条第三項に規定する記録に記録された特定個人情報について総務大臣に対して第三十条第二項の規定により読み替えられた行政機関個人情報保護法第十二条の規定による開示の請求を行う者の使用に係る電子計算機とを電気…

非居住外国人（ひきょじゅうがいこくじん）

In Article 31, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), a person without Japanese nationality who has had no domicile in Japan at any time from that Act's effective date (施行日) until the inheritance, bequest (遺贈) or gift; for property acquired from such a person up to 31 March 2022 by someone who also has no domicile in Japan and no Japanese nationality, Article 1-3, paragraph (1), item (ii), (b) and Article 1-4, paragraph (1), item (ii), (b) as amended by that Act are read to list that person beside the non-resident decedent (非居住被相続人) and non-resident donor (非居住贈与者).

所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十一条第二項に規定する非居住外国人

支給停止基準額（しきゅうていしきじゅんがく）

In Article 13-7, paragraphs (4) and (5) and Article 13-8, paragraph (2) of the supplementary provisions (附則), the standard amount for a payment suspension of an employees' old-age pension under Article 13-4, paragraph (3) of the supplementary provisions (附則), worked out under Article 13-6, paragraph (1) as paragraph (2) of that Article reads it for a person who was at some time a member of an employees' pension fund (厚生年金基金).

同条第二項において読み替えられた同条第一項の規定による支給停止基準額

市街化区域設定年度（しがいかくいきせっていねんど）

The urbanization promotion area designation year as Article 19-3, paragraph 3 of the supplementary provisions (附則) reads paragraph 1 of that Article: the fiscal year whose assessment date (賦課期日) is 1 January of the year after the day on which the city plans that paragraph names were set for the municipality's area, or another event a Cabinet Order (政令) specifies occurred.

同条第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度

住宅用地据置固定資産税額（じゅうたくようちすえおきこていしさんぜいがく）

The fixed assets tax (固定資産税) on residential land held at the prior level, as defined in Article 18, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 17 of 2012 amended it, as that wording is kept in force and read by Article 9, paragraph 1 of the supplementary provisions (附則) of Act No. 17 of 2012.

平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項に規定する住宅用地据置固定資産税額

市街化区域農地据置固定資産税額（しがいかくいきのうちすえおきこていしさんぜいがく）

The frozen fixed assets tax on farmland in an urbanization promotion area as defined in Article 19-4, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 17 of 2012 amended it, as Article 9, paragraph 1 of that Act's supplementary provisions keeps it in force and reads it.

平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項に規定する市街化区域農地据置固定資産税額

株式等（かぶしきとう）

Shares, etc. as defined in Article 37-10, paragraph (2): shares (with rights to become a shareholder or unitholder, rights to an allotment of shares, share options and rights to their allotment), equity interests in corporations, preferred equity, beneficial interests in investment trusts, specified beneficiary certificate-issuing trusts and bond-like beneficial interests, and public and corporate bonds (公社債) other than certain ones — foreign corporations' included, golf-club-type shares excluded.

第三十七条の十第二項に規定する株式等

調整後の支給停止基準額（ちょうせいごのしきゅうていしきじゅんがく）

In Article 13-7, paragraph (5), item (ii) and Article 13-8, paragraph (3) of the supplementary provisions (附則), the adjusted standard amount for a payment suspension that Article 13-6, paragraph (4) of the supplementary provisions sets for an employees' old-age pension (老齢厚生年金) paid early under Article 13-4, paragraph (3), as Article 13-6, paragraph (5) reads it for a person who was a member of an employees' pension fund (厚生年金基金) for some or all of their insured period, and including as Article 13-6, paragraph (8) applies it to a person who can receive the re-employment benefits for the elderly (高年齢再就職給付金).

前条第五項において読み替えられた同条第四項（同条第八項において準用する場合を含む。）の規定による調整後の支給停止基準額

使用人等（しようにんとう）

In Article 6 of the supplementary provisions (附則) of Act No. 24 of 1998, the persons so named in the wording that Article substitutes into Article 54, paragraph (1) of this Act as it stood before that Act — the provision on the reserve for bonuses (賞与引当金勘定) to be paid to them, which that Article keeps in effect for business years beginning by 31 March 2003.

前項の規定によりなおその効力を有するものとされて読み替えて適用される旧法人税法第五十四条第一項に規定する使用人等