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平均標準報酬月額（へいきんひょうじゅんほうしゅうげつがく）

The average standardized monthly amount of remuneration as provided for in Article 43, paragraph (1) of this Act as it stood before Article 6 of Act No. 18 of 2000 amended it.

第六条の規定による改正前の厚生年金保険法第四十三条第一項に規定する平均標準報酬月額

特定吸収分割会社（とくていきゅうしゅうぶんかつがいしゃ）

A company that was a general electricity utility (一般電気事業者) or wholesale electricity utility (卸電気事業者) as defined in Article 2, paragraph 1, item 2 or 4 of the Electricity Business Act as it stood before Article 1 of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014) amended it, and that, from 24 June 2015 to 1 April 2020, splits off business as the splitting company in an absorption-type company split (吸収分割) under Article 757 of the Companies Act.

電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）第一条による改正前の電気事業法第二条第一項第二号に規定する一般電気事業者又は同項第四号に規定する卸電気事業者であつた…

法人事業税交付金（ほうじんじぎょうぜいこうふきん）

In Article 6 of the supplementary provisions (附則) of Act No. 13 of 2016, the grant out of the enterprise tax (事業税) on corporations' businesses that Article 72-76 or Article 734, paragraph 4 of the Local Tax Act, as amended by the provisions of that Act which came into effect on 1 October 2019, requires prefectures and Tokyo Metropolis (都) to pay to municipalities.

元年新法第七十二条の七十六又は第七百三十四条第四項の規定により市町村に対し交付するものとされる法人の事業税に係る交付金

金融商品取引業者（きんゆうしょうひんとりひきぎょうしゃ）

In Article 6, paragraphs (1) and (3) and Article 8 of the supplementary provisions (附則) of Act No. 79 of 2023, a person registered by the Prime Minister under Article 29 of this Act as amended by that Act (Article 2, paragraph (9)).

新金融商品取引法第二条第九項に規定する金融商品取引業者

投資運用関係業務（とうしうんようかんけいぎょうむ）

In Article 8 of the supplementary provisions (附則) of Act No. 32 of 2024, investment management-related services (投資運用関係業務) as defined in Article 2, paragraph (43) of this Act as amended by that Act.

新金融商品取引法第二条第四十三項に規定する投資運用関係業務

被用者保険等保険者（ひようしゃほけんとうほけんしゃ）

In the supplementary provisions (附則) of Act No. 62 of 2012, an insurer of employee insurance, etc. as defined in Article 10, paragraph (1) of the supplementary provisions of the National Health Insurance Act as it stood before Article 3 of the National Health Insurance Act, etc. Partial Amendment Act (国保法等一部改正法) amended it.

国保法等一部改正法第三条の規定による改正前の国民健康保険法附則第十条第一項に規定する被用者保険等保険者

解散厚生年金基金等（かいさんこうせいねんきんききんとう）

In the supplementary provisions (附則) of Act No. 63 of 2013, a dissolved employees' pension fund, etc. as defined in Article 113, paragraph (1) of the Defined-Benefit Corporate Pension Act as it stood before that Act; Article 67 treats the surviving Pension Fund Association (存続連合会) as one when the government collects its liability reserve equivalent (責任準備金相当額) under Article 66.

改正前確定給付企業年金法第百十三条第一項に規定する解散厚生年金基金等

船員任意継続被保険者（せんいんにんいけいぞくひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act by Article 44, paragraph (1) of those supplementary provisions, which covers certain people insured under mariners' insurance (船員保険) on the day before that Act came into effect.

附則第四十四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

旧法特例業務届出者等（きゅうほうとくれいぎょうむとどけでしゃとう）

In Article 3 and Article 5 of the supplementary provisions (附則) of Act No. 32 of 2015, a notifier of specially permitted services under the former Act (旧法特例業務届出者), or a person carrying on specially permitted investment management services (特例投資運用業務) under Article 48, paragraph (1) of the supplementary provisions of Act No. 65 of 2006 as it stood before Article 10 of the 2015 Act's supplementary provisions amended it, other than a financial instruments business operator, etc. under paragraph (4) of that Article.

旧法特例業務届出者及び特例投資運用業務届出者（附則第十条の規定による改正前の証券取引法等の一部を改正する法律（平成十八年法律第六十五号。以下この項において「旧平成十八年証券取引法改正法」という。）附則第四十八条第一項の規定の適用を受けて同項に規定する特例投資運用業務を行う者（同条第…

連結控除限度個別帰属額（れんけつこうじょげんどこべつきぞくがく）

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 amount defined in Article 81-15(1) of the Corporation Tax Act as it stood before that Act: the part of the corporation tax on a consolidated business year's consolidated income (連結所得) that corresponds to consolidated foreign income (連結国外所得金額), calculated and attributed to each consolidated corporation (連結法人) as a Cabinet Order (政令) sets, up to which its foreign corporation tax could be credited.

旧法人税法第八十一条の十五第一項に規定する連結控除限度個別帰属額

連結超過利子個別帰属額（れんけつちょうかりしこべつきぞくがく）

In Article 125 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the part of the consolidated excess interest amount (連結超過利子額) attributed to each consolidated corporation, computed as a Cabinet Order (政令) specifies, as Article 68-89-3(6) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it defined it.

四年旧措置法第六十八条の八十九の三第六項に規定する連結超過利子個別帰属額

第二号施行日前認定医療法人（だいにごうしこうびまえにんていいりょうほうじん）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, a transitional medical corporation (経過措置医療法人) under Article 10-2 of the supplementary provisions of Act No. 84 of 2006 whose transition plan (移行計画) was certified before 1 October 2017, the date the item (ii) provisions of Act No. 57 of 2017 came into effect.

第二号施行日前認定（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をいう。以下この項並びに次条第一項及び第二項において同じ。）を受けた平成…

個別控除対象外国法人税の額（こべつこうじょたいしょうがいこくほうじんぜいのがく）

In Article 32 of the supplementary provisions (附則) of Act No. 8 of 2020, the amount so named in Article 81-15, paragraph (1) of this Act as it stood before that Act amended it: the foreign corporation tax a consolidated corporation (連結法人) came to pay in a consolidated business year (連結事業年度), leaving out the part with a high tax burden and the other kinds that paragraph and a Cabinet Order (政令) excluded, that could be credited against the corporation tax on its consolidated income.

旧法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額

旧私立学校教職員共済加入者期間（きゅうしりつがっこうきょうしょくいんきょうさいかにゅうしゃきかん）

A person's time as a member of the private school personnel mutual aid system (私立学校教職員共済制度) under the Private School Personnel Mutual Aid Association Act before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under that Act as it stood before Act No. 63 of 2012 or under other laws, as Article 4, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2012 defines it.

平成二十四年一元化法附則第四条第十三号に規定する旧私立学校教職員共済加入者期間

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) defines it, a foreign corporation that on 31 December 2018 had a permanent establishment under the old definition (旧恒久的施設) but nothing counting as one under the new; the table in that paragraph uses it in place of a foreign corporation with a permanent establishment in Article 10-3, paragraph (3) and elsewhere.

所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人

高額電子移転可能型前払式支払手段（こうがくでんしいてんかのうがたまえばらいしきしはらいしゅだん）

Prepaid payment instruments for third-party business (第三者型前払式支払手段) whose unused balance (未使用残高) is recorded in a prepaid payment instruments record account (前払式支払手段記録口座) and can be transferred through an electronic data processing system, limited to those meeting requirements a Cabinet Office Order (内閣府令) sets, such as a high value that can be transferred at a time or within a set period, together with instruments a Cabinet Office Order treats as equivalent, as Article 3, paragraph (8) defines them.

第一条の規定による改正後の資金決済に関する法律（以下「新資金決済法」という。）第三条第八項に規定する高額電子移転可能型前払式支払手段

国内の会社（こくないのかいしゃ）

In Article 104, paragraph (7) of the supplementary provisions (附則) of Act No. 107 of 1998, a domestic company as referred to in Article 16-3, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する国内の会社

指針（ししん）

In Article 2 of the supplementary provisions (附則) to Act No. 63 of 2025, the guidelines provided for in Article 27-3, paragraph (2) of this Act as amended by Article 1 of that Act, on employers' measures to help workers receiving medical treatment balance it with work, which the Minister of Health, Labour and Welfare may set and publish before that provision comes into effect on 1 April 2026.

同項に規定する指針

更正（こうせい）

In Article 2, paragraphs 2 and 3 of the supplementary provisions (附則) of Act No. 9 of 2009, a reassessment relating to fictitious accounting (仮装経理): a reassessment by the prefectural governor under Article 53, paragraph 30 or 31 of the Local Tax Act as it stood before Article 1 of that Act amended it.

第一条の規定による改正前の地方税法（以下「旧法」という。）第五十三条第三十項又は第三十一項の道府県知事の更正

災害（さいがい）

A disaster corresponding to a disaster as defined in Article 70-2, paragraph (8), item (i) of this Act as amended by Act No. 4 of 2017.

新租税特別措置法第七十条の二第八項第一号に規定する災害に相当する災害