Search

基準日（きじゅんび）

In the supplementary provisions of Act No. 99 of 1987, the day after the end of the period of continuous service set in Article 39, paragraph (1) as amended by that Act, which decides until when a worker's paid leave (有給休暇) still follows the old rules.

新法第三十九条第一項に定める継続勤務の期間の終了する日の翌日

電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing, as Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021 defines it.

同条第一項に規定する電磁的記録

扶養親族等（ふようしんぞくとう）

In the table appended to the supplementary provisions of Act No. 14 of 1977, the claimable spouse (控除対象配偶者) and dependents (扶養親族) for whom the deductions under Articles 83 and 84 of the Income Tax Act as it stood before that Act (旧法) were applied in the income tax for 1976, used to work out the tax prepayment calculation base (予定納税基準額) for 1977.

昭和５１年分の所得税につき旧法第八十三条（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八十四条（扶養控除）の規定の適用を受けた扶養親族

確定申告書（かくていしんこくしょ）

A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.

新所得税法第二条第一項第三十七号に規定する確定申告書

分割型分割（ぶんかつがたぶんかつ）

In Article 20, paragraph (4) of the supplementary provisions (附則) of Act No. 7 of 2001, a company split by split-off as defined in Article 2, paragraph (2), item (xii) of this Act as that Act amended it, in the rule adding a reserve for special depreciation (特別償却準備金) to gross profits (益金) when a corporation moves all its depreciable assets to another by a merger or such a split.

同項第十二号に規定する分割型分割

半期報告書（はんきほうこくしょ）

In Article 3 of the supplementary provisions (附則) of Act No. 79 of 2023, a semiannual securities report under Article 24-5, paragraph (1) of this Act as amended by the provisions of that Act that came into effect on 1 April 2024.

第三号新金融商品取引法第二十四条の五第一項に規定する半期報告書

従前額改定率（じゅうぜんがくかいていりつ）

In Article 31, paragraph (1) and Article 32, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 104 of 2004, the previous-amount revision rate referred to in Article 21, paragraph (2) of the supplementary provisions of Act No. 18 of 2000 as amended by Article 27 of Act No. 104 of 2004 — the rate by which that Article multiplies the pension amount worked out under the former formula.

第二十七条の規定による改正後の平成十二年改正法附則第二十一条第二項の従前額改定率

新船員組合員（しんせんいんくみあいいん）

In Article 8, paragraph (8) of the supplementary provisions (附則) of Act No. 34 of 1985, a new mariner member as provided in Article 32, paragraph (2) of the supplementary provisions of Act No. 105 of 1985, which amended the mutual aid association law for national public officers, or in Article 35, paragraph (2) of those of Act No. 108 of 1985, which amended the one for local public officers.

昭和六十年国家公務員共済改正法附則第三十二条第二項に規定する新船員組合員及び昭和六十年地方公務員共済改正法附則第三十五条第二項に規定する新船員組合員

当該中間期間（とうがいちゅうかんきかん）

In the refund of tax by carrying back a loss caused by a disaster (Article 80, paragraph (5), and Article 144-13, paragraph (11), also as read by the supplementary provisions (附則) of Act No. 4 of 2017), an interim period ending within six months after the day of a disaster for which the corporation files an interim return based on provisional accounts (仮決算の中間申告書).

第十一項に規定する中間期間

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

当該適用年度（とうがいてきようねんど）

The applicable year (適用年度) as referred to in Article 42-4, paragraph (19), item (iii) of this Act as amended by Article 16 of Act No. 8 of 2020, in the transitional rule counting a former consolidated business year's experimental research expenses (試験研究費の額) toward the credit.

四年新措置法第四十二条の四第十九項第三号に規定する適用年度

当分の間税率（とうぶんのあいだぜいりつ）

The tax rate set for the time being: for gasoline tax and local gasoline tax, the rate under the special rate provisions of this Act as they stood before Article 1 of Act No. 81 of 2025 amended them; for light oil delivery tax (軽油引取税), the rate under the special rate provisions in the supplementary provisions (附則) of the Local Tax Act.

第一条の規定による改正前の租税特別措置法の規定に基づく揮発油税及び地方揮発油税の税率の特例による当分の間の税率

外国証券会社（がいこくしょうけんがいしゃ）

In Articles 40 and 43 of the supplementary provisions (附則) of Act No. 107 of 1998, a foreign securities company as defined in Article 2, item (ii) of the law on foreign securities firms (外国証券業者に関する法律) as it stood before Article 3 of that Act amended it.

第三条の規定による改正前の外国証券業者に関する法律（以下「旧外国証券業者法」という。）第二条第二号に規定する外国証券会社

所定給付日数（しょていきゅうふにっすう）

The number of days for which the basic allowance (基本手当) is paid on one recipient qualification (受給資格), set by Article 22, paragraph (1) — 90, 120 or 150 days depending on the qualified recipient's basic period for calculation (算定基礎期間) — or by the provisions that set it otherwise for certain qualified recipients.

雇用保険法第二十二条第一項に規定する所定給付日数

短時間被保険者（たんじかんひほけんしゃ）

In Article 25 of the supplementary provisions (附則) of Act No. 74 of 2025, a part-time worker whose prescribed weekly working hours or monthly working days are less than three-quarters of those of the ordinary workers (通常の労働者) at the same place of business, who falls under none of the items of Article 3, paragraph (1) of this Act as amended by Article 33 of that Act (other than one whom Article 45 of the supplementary provisions of Act No. 62 of 2012 takes out of item (ix)), and who is insured under health insurance in grades 1 to 9 of the standard monthly remuneration grades (標準報酬月額等級).

次の各号のいずれかに該当する者であって、第三十三条の規定（附則第一条第一項第九号に掲げる改正規定に限る。）による改正後の健康保険法（以下この項及び附則第三十八条において「第九号改正後健保法」という。）第三条第一項各号のいずれにも該当しないもの（平成二十四年機能強化法附則第四十五条…

実施機関積立金（じっしきかんつみたてきん）

In Article 27 of the supplementary provisions (附則) of Act No. 63 of 2012, implementing organization reserves as provided for in Article 79-2 of this Act as amended by that Act; the part of each implementing organization's reserves worked out under that Article is treated as having been set aside as such reserves on the day that Act came into effect.

改正後厚生年金保険法第七十九条の二に規定する実施機関積立金

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 the former Employees' Pension Insurance Act as kept in force by Article 43, paragraph (1) of those supplementary provisions, or 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…

各連結事業年度（かくれんけつじぎょうねんど）

In transitional rules of the supplementary provisions (附則) of Act No. 7 of 2018 (Article 28) and of Act No. 13 of 2025 (Article 17), each consolidated business year as defined in Article 15-2, paragraph (1) of this Act as it stood before Article 3 of Act No. 8 of 2020 amended it: the period from the first to the last day of the business year of the consolidated parent corporation (連結親法人), with adjustments for a subsidiary that left or joined the group partway through.

所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度

登録国外事業者（とうろくこくがいじぎょうしゃ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, a foreign business operator (国外事業者) registered with the Commissioner of the National Tax Agency (国税庁長官) under Article 39, paragraph (1) of the supplementary provisions of Act No. 9 of 2015 — a registration open to a foreign business operator not exempt from paying consumption tax that provided, or intended to provide, electronic services (電気通信利用役務の提供) other than those for businesses; one so registered on 1 September 2023 that had not filed a notice asking to cancel the registration is treated as registered as a qualified invoice issuer (適格請求書発行事業者) on 1 October 2023.

所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者

特定電子メール（とくていでんしめーる）

Specified electronic mail (特定電子メール) as defined in Article 2, item (ii) of this Act as amended by Act No. 54 of 2008, used in that amending Act's supplementary provisions (附則) for people who had already asked for or agreed to such mail when it came into effect.

この法律による改正後の特定電子メールの送信の適正化等に関する法律（以下この条及び次条において「新法」という。）第二条第二号に規定する特定電子メール