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旧法適格機関投資家等特例投資運用業務（きゅうほうてきかくきかんとうしかとうとくれいとうしうんようぎょうむ）

The item (ii) specially permitted services for qualified institutional investors, etc. under the former Act (旧法第二号適格機関投資家等特例業務) defined in Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, limited to those relating to rights for which solicitation for acquisition began before the date that Act came into effect, which that Article lets a person carry on until they end.

金融商品取引法の一部を改正する法律（平成二十七年法律第三十二号）附則第二条第一項に規定する旧法適格機関投資家等特例投資運用業務

信用の供与等（しんようのきょうよとう）

In Article 102, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 107 of 1998, credit and contribution (信用の供与等) as defined in Article 13, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する信用の供与等

外国人（がいこくじん）

In Article 2 of the supplementary provisions (附則) to Act No. 79 of 2007, a foreign national (外国人) as defined in Article 8 of this Act as it stood under its former title (雇用対策法) and as Article 1 of Act No. 79 of 2007 amended it.

第一条の規定による改正後の雇用対策法（以下「新雇用対策法」という。）第八条に規定する外国人

新区分（しんくぶん）

In Article 4, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the classification of depreciable assets into the kinds set out in the items of Article 28 of the Regulation for Enforcement of the Income Tax Act as amended by that Order, based on Appended Tables 1, 2, 5 and 6 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets as amended by Ministry of Finance Order No. 32 of 2008; for an individual with two or more business offices or ships who selects a depreciation method for each, that classification for each office or ship.

耐用年数改正省令による改正後の減価償却資産の耐用年数等に関する省令別表第一、別表第二、別表第五又は別表第六（有形減価償却資産の…

清酒等（せいしゅとう）

Sake, etc. (清酒等) as defined in Article 87, paragraph (1) of this Act as it stood before Act No. 3 of 2023 amended it: sake, synthetic sake, continuous-distilled shochu, single-distilled shochu, fruit wine, and happoshu (発泡酒) of the kinds that provision limited it to, as defined in the Liquor Tax Act.

旧租税特別措置法第八十七条第一項に規定する清酒等

扶養親族（ふようしんぞく）

In the table appended to the original supplementary provisions of this Act, a dependent (扶養親族) for whom the deduction for dependents under Article 11-10 of the Income Tax Act as it stood before this Act (旧法) was applied in the income tax for 1964.

昭和３９年分の所得税につき旧法第十一条の十の規定の適用を受けた扶養親族

父母指定者（ふぼしていしゃ）

In the supplementary provisions (附則) of Act No. 24 of 2012, a parent's designee (父母指定者) as defined in Article 4(1)(ii) of the Child Allowance Act as amended by Article 1 of that Act.

第一条の規定による改正後の児童手当法第四条第一項第二号に規定する父母指定者

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.

新法第七十六条第一項（生命保険料控除）に規定する生命保険料

外国法人税（がいこくほうじんぜい）

Foreign country's corporate tax as referred to in Article 66-7, paragraph (1) of this Act as amended by Act No. 8 of 2020 (四年新措置法).

四年新措置法第六十六条の七第一項に規定する外国法人税

特定発行者（とくていはっこうしゃ）

In Articles 18 and 19 of the supplementary provisions (附則) of Act No. 99 of 2007, a specified issuer as defined in Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act as amended by Article 2 of that Act.

同項に規定する特定発行者

係る事業所税（かかるじぎょうしょぜい）

The business office tax on new construction or expansion (新増設に係る事業所税) as defined in Article 701-32, paragraph 2 of the Local Tax Act as amended by Act No. 14 of 1986.

新法第七百一条の三十二第二項に規定する新増設に係る事業所税

国民年金手帳（こくみんねんきんてちょう）

The national pension handbook (国民年金手帳) that the Minister of Health, Labour and Welfare made out and gave to a person on learning that the person had become insured, under Article 13, paragraph (1) of the National Pension Act as it stood before Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) amended it.

年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項に規定する国民年金手帳

分割承継法人（ぶんかつしょうけいほうじん）

A successor corporation in a company split as defined in Article 2, paragraph (2), item (vi) of this Act as amended by Act No. 7 of 2001: the corporation that receives assets or liabilities from another corporation in a company split.

同項第六号に規定する分割承継法人

支給停止調整額（しきゅうていしちょうせいがく）

In the supplementary provisions (附則) of Act No. 63 of 2012, the amount of the adjustment for the suspension of payment set in Article 46, paragraph (3) of the Employees' Pension Insurance Act as amended by Act No. 63 of 2012, used to limit the suspension of a pre-existing employees' old-age pension (老齢厚生年金) of a working beneficiary who was a mutual aid association member before that Act came into effect.

改正後厚生年金保険法第四十六条第三項に規定する支給停止調整額

地方税関係書類（ちほうぜいかんけいしょるい）

Local tax documents (地方税関係書類) as defined in Article 748, paragraph 2 of the Local Tax Act as amended by Act No. 7 of 2021.

同項に規定する地方税関係書類

適格組織再編成（てきかくそしきさいへんせい）

In Article 7 of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), a qualified merger, or a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets as defined in Article 2, items (xii)-11, (xii)-14 and (xii)-15 of the Corporation Tax Act as amended by Article 2 of Act No. 10 of 2006 (平成十八年新法).

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…

第二号施行日前認定（だいにごうしこうびまえにんてい）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, the certification of a transition plan (移行計画) under Article 10-3, paragraph (1) of the supplementary provisions of Act No. 84 of 2006 given before 1 October 2017, the date the item (ii) provisions of Act No. 57 of 2017 came into effect.

第二号施行日前にされた平成十八年改正法附則第十条の三第一項の認定

旧非課税貯蓄申告書（きゅうひかぜいちょちくしんこくしょ）

A declaration of tax-exempt savings that relates to former deposits and savings (旧預貯金等), in the transitional rules of the 1985 amending law (Act No. 7 of 1985).

同条第三項に規定する非課税貯蓄申告書で当該旧預貯金等に係るもの

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.

…ぞれ附則第十九条の三第一項本文（同条第三項において準用する場合を含む。）の規定又は地方税法等の一部を改正する法律（平成五年法律第四号。以下本項において「平成五年改正法」という。）附則第九条第二項の規定によりなお効力を有するものとして読み替えて適用される平成五年改正前の地方税法附則第十九条の三第三項において準用する同条第一項本文の規定の適用を受け、かつ、附則第十九…

総収入金額算入猶予残額（そうしゅうにゅうきんがくさんにゅうゆうよざんがく）

In Article 7 of the supplementary provisions (附則) of Act No. 9 of 1977, the deferred amount for inclusion in gross revenue (総収入金額算入猶予額) less what had been, or was to be, included in gross revenue under paragraph (3) by 31 December of the year and what had been included under paragraph (1) by 31 December of the year before; one third of the deferred amount, but no more than this remainder, is added to the gross revenue of business income for each of 1977 to 1979.

総収入金額算入猶予額から同日までに第三項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額を控…