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概算特別調整基準超過保険者（がいさんとくべつちょうせいきじゅんちょうかほけんしゃ）

In Article 14, paragraphs (1) to (3) of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer whose fiscal 2002 estimated participant adjustment rate (概算加入者調整率) under Article 55, paragraph (2) 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 exceeds one, and whose special pre-adjustment estimated medical expense contribution equivalent (特別調整前概算医療費拠出金相当額), less the amount in (1) — 70 percent of its fiscal 2002 estimated elderly medical expenses (老人医療費見込額) under Article 55, paragraph (1), item (i) of that former law — exceeds the amount in (2): that contribution equivalent plus the estimated fiscal 2002 cost of its benefits (保険者の給付に要する費用) for medical benefits under the medical insurance Acts (医療保険各法) of kinds a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, multiplied by the special adjustment base rate (特別調整基準率).

平成十四年度における旧老健法第五十五条第二項に規定する概算加入者調整率が一を超える保険者のうち、特別調整前概算医療費拠出金相当額（平成十四年度における同条第一項各号に掲げる額の合計額をいう。以下この項…

所得割（しょとくわり）

In Article 5, paragraph 3 and Article 6, paragraph 1 of the supplementary provisions (附則) of Act No. 7 of 2006, the income levy (所得割) on separate taxation imposed under Article 50-2 of the Local Tax Act as amended by Article 1 of that Act, charged on retirement allowances, etc. (退職手当等) (prefectural inhabitant tax (道府県民税)).

新法第五十条の二の規定によって課する所得割

区分（くぶん）

In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, a class of beneficiaries (受給権者) listed in the items of the Appended Table (別表) of this Act as amended by Article 7 of that Act, to whose members the same revaluation rates (再評価率) apply.

第七条の規定による改正後の厚生年金保険法別表各号に掲げる受給権者の区分

区分（くぶん）

In Articles 12 and 13 of the supplementary provisions (附則) of Act No. 104 of 2004, a group of the people entitled to pensions and other benefits under the National Pension Act (受給権者) to whom the same revision rate (改定率) applies — the revision rate as defined in Article 27 of the National Pension Act as amended by Article 1 of Act No. 104 of 2004.

同一の改定率（第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。以下この条及び次条において同じ。）が適用される受給権者ごとの区分

旧区分（きゅうくぶん）

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 it stood before that Order amended it, based on Appended Tables 1, 2 and 5 to 8 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets (Ministry of Finance Order No. 15 of 1965) as it stood before Ministry of Finance Order No. 32 of 2008 amended it; for an individual with two or more business offices or ships who has selected a depreciation method for each, that classification for each office or ship.

減価償却資産の耐用年数等に関する省令の一部を改正する省令（平成二十年財務省令第三十二号。次号において「耐用年数改正省令」という。）による改正前の減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号）別表第一、別表第二又は別表第五…

従量割（じゅうりょうわり）

The quantity-based portion (従量割) of tobacco consumption tax as defined in Article 2, paragraph (1), item (iv) of the tobacco consumption tax law (Act No. 72 of 1984), in the transitional rule of the supplementary provisions (附則) of Act No. 13 of 1986 for manufactured tobacco removed from the factory before 1 May 1986.

同法第二条第一項第四号に規定する従量割

都道府県等（とどうふけんとう）

A prefecture, municipality or special ward (特別区).

同条第一項第一号に規定する都道府県等

退職手当等（たいしょくてあてとう）

Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.

所得税法第百九十九条に規定する退職手当等

合併法人等（がっぺいほうじんとう）

The corporation on the receiving side of a merger, company split, contribution in kind or other reorganization — the acquiring corporation (合併法人), the succeeding corporation in a company split (分割承継法人), the corporation receiving a contribution or distribution in kind (被現物出資法人, 被現物分配法人) or, in the supplementary provisions (附則) of Act No. 24 of 1998, the corporation receiving a post-formation acquisition of assets (被事後設立法人) — as the provision using the term lists them; in Article 85, paragraph (1) it also covers a domestic corporation to which a retirement pension business is transferred by sale.

合併法人、分割承継法人、平成十八年新法第二条第十二号の五に規定する被現物出資法人又は同条第十二号の六の二に規定する被事後設立法人

控除限度額（こうじょげんどがく）

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 limitation on a creditable amount as Article 69, paragraph (1) of the Corporation Tax Act as amended by that Act defines it.

同条第一項に規定する控除限度額

課税済金額（かぜいずみきんがく）

Under the rules on controlled foreign companies, the taxable amounts (課税対象金額) and similar amounts of a foreign corporation already counted in a shareholder's income in earlier periods — the past three years for a resident, the business years beginning in the past ten years for a domestic corporation — that a Cabinet Order (政令) attributes to the shares it holds directly, less the dividends, etc. from that corporation already set against them.

同号に規定する課税済金額

分社型分割等（ぶんしゃがたぶんかつとう）

In Article 8, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 79 of 2002, a company split by spin-off (分社型分割), a contribution in kind (現物出資) or a post-formation acquisition of assets (事後設立) as defined in Article 2, item (xii)-6 of this Act as that Act amended it.

分社型分割、現物出資又は事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。）

連結欠損金額（れんけつけっそんきんがく）

In Article 105 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated deficit as defined in Article 2(2)(xxii)-3 of this Act as it stood before that Act amended it, which adopted Article 2(xix)-2 of the Corporation Tax Act: the amount by which the deductible expenses exceed the gross profits in computing the consolidated income for a consolidated business year.

旧租税特別措置法第二条第二項第二十二号の三に規定する連結欠損金額

の発泡性酒類（のはっぽうせいしゅるい）

Other sparkling liquors (その他の発泡性酒類) as defined in Article 36, paragraph 2, item 3 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), as used in transitional provisions on liquor tax (酒税) rates in the supplementary provisions of Act No. 7 of 2018 and Act No. 3 of 2023.

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）附則第三十六条第二項第三号に規定するその他の発泡性酒類

長期信用銀行（ちょうきしんようぎんこう）

In the supplementary provisions (附則) of the Act Partially Amending the Banking Act, etc. (Act No. 106 of 2005), a long-term credit bank as defined in Article 2 of the Long Term Credit Bank Act as amended by Article 2 of that Act.

第二条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）第二条に規定する長期信用銀行

第四種被保険者（だいよんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act under Article 15, paragraph (1) of that Act as it stood before Act No. 34 of 1985, kept in force by Article 43, paragraph (1) of those supplementary provisions, or by applying to the Minister of Health, Labour and Welfare (厚生労働大臣) under Article 43, paragraph (2) or (5) of them.

附則第四十三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旧厚生年金保険法第十五条第一項の規定によつて厚生年金保険法による被保険者となつた者及び附則第四十三条第二項又は第五項の規定によつて同法に…

連結確定申告書（れんけつかくていしんこくしょ）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated tax return as defined in Article 2(xxxii) of the Corporation Tax Act as it stood before that Act amended it: the return filed under Article 81-22(1) of that Act for consolidated tax payment (連結納税), including a late return.

旧法人税法第二条第三十二号に規定する連結確定申告書

準備金設定資産（じゅんびきんせっていしさん）

In these supplementary provisions (附則) of Act No. 114 of 2011, the fixed asset for which the reserve for special repairs (特別修繕準備金) referred to in paragraph (2) of the Article was set aside.

第二項の特別修繕準備金に係る同項に規定する固定資産

個別課税済金額（こべつかぜいずみきんがく）

In Article 126, paragraphs (4) to (6) of the supplementary provisions (附則) of Act No. 8 of 2020, the individually taxed amount for a consolidated business year as defined in Article 68-92, paragraph (4), item (ii) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it (四年旧措置法).

四年旧措置法第六十八条の九十二第四項第二号に規定する個別課税済金額

障害者支援施設等（しょうがいしゃしえんしせつとう）

In Articles 15 and 16 of the supplementary provisions (附則) of Act No. 24 of 2012, a facility designed to support persons with disabilities (障害者支援施設) or Nozominosono (のぞみの園) under Article 3(3)(iii), or a relief facility (救護施設), rehabilitation facility (更生施設) or women's protection facility (婦人保護施設) under Article 3(3)(iv), of the Child Allowance Act as amended by Article 2 of that Act.

新児童手当法第三条第三項第三号に規定する障害者支援施設若しくはのぞみの園又は同項第四号に規定する救護施設、更生施設若しくは婦人保護施設