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In Article 7 of the supplementary provisions (附則) of Act No. 37 of 2021, the corporations listed in Appended Table 2 (別表第二) of this Act as amended by Article 50 of that Act; the Japan Organization of Occupational Health and Safety (独立行政法人労働者健康安全機構), where Article 58, paragraph (2) of that amended Act treats it as a business handling personal information, pseudonymized personal information or information related to personal information; and businesses handling personal information (個人情報取扱事業者) that are academic research institutions or the equivalent (学術研究機関等).
第五十条改正後個人情報保護法別表第二に掲げる法人、第五十条改正後個人情報保護法第五十八条第二項の規定により第五十条改正後個人情報保護法第十六条第二項に規定する個人情報取扱事業者、同条第五項に規定する仮名加工情報取扱事業…
保険料納付済期間
In Article 10 of the supplementary provisions (附則) to Act No. 64 of 2014, the premium-paid period (保険料納付済期間) of the national pension as defined in Article 5, paragraph (1) of the National Pension Act: the time counted as paid up.
同法第五条第一項に規定する保険料納付済期間
In Article 9 of the supplementary provisions (附則) of Act No. 37 of 2021, the local incorporated administrative agencies (地方独立行政法人) listed in Article 58, paragraph (1), item (ii) of this Act as amended by Article 51 of that Act, and the organs of local governments (地方公共団体の機関) listed in paragraph (2), item (i) of that Article, which that paragraph treats as businesses handling personal information, pseudonymized personal information or information related to personal information.
第五十一条改正後個人情報保護法第五十八条第一項第二号に掲げる者又は同条第二項の規定により第五十一条改正後個人情報保護法第十六条第二項に規定する個人情報取扱事業者、同条第五項に規定する仮名加工情報取扱事業…
A consolidated 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事業年度
In the tables used to work out a year's tax prepayment calculation base (予定納税基準額) under the supplementary provisions of the Income Tax Act and of its amending Acts from 1966 to 1988, the number of claimable spouses (控除対象配偶者) and dependents (扶養親族) taken into account for the previous year's income tax — and, in the tables from Act No. 18 of 1971 on, also the relatives working full-time in the taxpayer's business (事業専従者).
昭和４０年分の所得税につき、旧法第七十七条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の数の合計
A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.
旧法人税法第二条第十二号の七の七に規定する連結完全支配関係
The fiscal year whose assessment date (賦課期日) is 1 January of the year after the day on which a city plan for urbanization promotion and control areas under Article 7, paragraph 1 of the City Planning Act as it stood before Article 1 of Act No. 73 of 2000 amended it, or a city plan dividing areas under Article 7, paragraph 1 of the City Planning Act, was set for the municipality's area, or another event a Cabinet Order (政令) specifies occurred (or that day itself where it fell on 1 January).
都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）第一条の規定による改正前の都市計画法第七条第一項に規定する市街化区域及び市街化調整区域に関する都市計画又は都市計画法第七条…
In Article 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the creditable amount of a foreign country's corporate tax as Article 69, paragraph (1) of the Corporation Tax Act as amended by that Act defines it.
新法人税法第六十九条第一項に規定する控除対象外国法人税の額
銀行等
In Article 2 of the supplementary provisions (附則) of Act No. 87 of 1992, a bank, etc. as defined in Article 4, paragraph (5) 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。）第四条第五項に規定する銀行等
In the supplementary provisions (附則) of Act No. 8 of 2024, a certified house, etc. as defined in Article 41-19-4, paragraph (1) of this Act as amended by that Act.
同条第一項に規定する認定住宅等
通知カード
In Article 6 of the supplementary provisions (附則) of Act No. 16 of 2019, a notification card as provided for in Article 7(1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures as it stood before Article 4 of Act No. 16 of 2019 amended it: the card by which the mayor of a municipality told a person their Individual Number (個人番号).
旧番号利用法第七条第一項に規定する通知カード
An employees' pension fund (厚生年金基金) set up under the Employees' Pension Insurance Act as it stood before Article 1 of Act No. 63 of 2013 amended it, as Article 3, item (x) of the supplementary provisions (附則) of that Act defines it.
改正前厚生年金保険法の規定により設立された厚生年金基金
各種投資会社等
In Article 18, paragraphs (1), (3) and (7) of the supplementary provisions (附則) of Act No. 13 of 2025, an investment entity, etc. as defined in Article 82, item (xvi) of the Corporation Tax Act as Amended for 2026 (令和八年新法人税法).
令和八年新法人税法第八十二条第十六号に規定する各種投資会社等
居住用賃貸建物
A building, with its fixtures, that is a high-value specified asset (高額特定資産) or an adjustment-target self-constructed high-value asset (調整対象自己建設高額資産) and is not clearly not to be used for leasing housing (住宅の貸付け) under item (xiii) of Appended Table 2; under Article 30, paragraph (10), the tax on purchasing it is not deducted under paragraph (1) of that Article.
同項に規定する居住用賃貸建物
In Article 8 of the supplementary provisions (附則) of Act No. 62 of 2016, virtual currency exchange services as defined in Article 2, paragraph (7) of the Payment Services Act as amended by Article 11 of that Act: carrying on as a business the buying and selling of virtual currency (仮想通貨) or its exchange for other virtual currency, acting as intermediary, broker or agent for those, or managing users' money or virtual currency in connection with them.
第十一条の規定による改正後の資金決済に関する法律（以下この条において「新資金決済法」という。）第二条第七項に規定する仮想通貨交換業
宅地建物取引業者
In the supplementary provisions (附則) of Act No. 131 of 1957, a real estate broker as defined in Article 8, paragraph (1) of this Act as it stood when that Act came into effect.
宅地建物取引業法第八条第一項に規定する宅地建物取引業者
In Article 4 and Article 5, paragraph (1) of the supplementary provisions (附則) of Act No. 65 of 2002, securities obligation assumption business as defined in Article 2, paragraph (26) of this Act under its former name (証券取引法) as Article 8 of that Act amended it.
第八条の規定による改正後の証券取引法（以下「新証券取引法」という。）第二条第二十六項に規定する有価証券債務引受業
A person's time as a member of the Japan Tobacco Industry, Nippon Telegraph and Telephone or Japan Railway mutual aid association (旧適用法人共済組合), including time deemed membership or added to it under other laws, as Article 3, item (viii) of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) defines it.
厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三条第八号に規定する旧適用法人共済組合員期間
A person's time as a member of a national public officers' mutual aid association (国家公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the National Public Officers Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xi) of the supplementary provisions (附則) of that Act defines it.
被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下「平成二十四年一元化法」という。）附則第四条第十一号に規定する旧国家公務員共済組合員期間
A person's time as a member of a local public officers' mutual aid association (地方公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xii) of the supplementary provisions (附則) of that Act defines it.
平成二十四年一元化法附則第四条第十二号に規定する旧地方公務員共済組合員期間