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沖縄路線航空機（おきなわろせんこうくうき）

An aircraft flying between Okinawa Island, Miyako Island, Ishigaki Island, Kume Island or Shimoji Island and the parts of Japan other than Okinawa (沖縄以外の本邦の地域), or between places within Okinawa Prefecture for licensed air transport, including one forced by weather or other unavoidable causes to land at a different airport than planned, and others a Cabinet Order (政令) sets.

新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機

為替取引分析業（かわせとりひきぶんせきぎょう）

In Article 4 of the supplementary provisions (附則) of Act No. 61 of 2022, funds transfer transaction analysis services as defined in Article 2, paragraph (18) of the Payment Services Act as amended by that Act: carrying on as a business, as entrusted by two or more financial institutions, etc. (金融機関等), analysis of their funds transfer transactions (為替取引) for payments listed in Article 17 of the Foreign Exchange and Foreign Trade Act, for publicly notified international terrorists (公告国際テロリスト) under Article 9 of the 2014 Act on freezing the assets of international terrorists (Act No. 124 of 2014) as it then stood, or for the judgement under Article 8, paragraph (1) of the Act on Prevention of Transfer of Criminal Proceeds, and notifying them of the results.

新資金決済法第二条第十八項に規定する為替取引分析業

製造たばこの区分（せいぞうたばこのくぶん）

The categories of manufactured tobacco (製造たばこ) set out in Article 74, paragraph 2 of the Local Tax Act as amended by Article 1 of Act No. 3 of 2018.

新法第七十四条第二項に規定する製造たばこの区分

支払事務取扱者等（しはらいじむとりあつかいしゃとう）

In Article 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the person handling payment work or similar person referred to in Article 16, paragraph (27) of Cabinet Order No. 179 of 2014, who may check the individual number of a person who has not given notice of it (番号未告知者) in the way that paragraph provides.

番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）に規定する支払事務取扱者等

時価評価事業年度（じかひょうかじぎょうねんど）

In Article 28, paragraph (7) of the supplementary provisions (附則) of Act No. 7 of 2018, the business year immediately before a corporation starts, joins or leaves group tax sharing (通算制度) under Article 64-11(1), 64-12(1) or 64-13(1) of the Corporation Tax Act, other than a year to which Article 63, paragraph (4) of the former Corporation Tax Act kept in force by those supplementary provisions (旧効力法人税法) applies.

同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度（これらの事業年度のうち旧…

経過措置内国法人（けいかそちないこくほうじん）

In Article 45, paragraph (2) of the supplementary provisions (附則) of Act No. 4 of 2022, a domestic corporation in Okinawa that was set up by the end of the transitional period for the former information and communications industry promotion plan (経過旧情報通信産業振興計画期間) and has its head office in a former special information and communications industry zone, or was set up by the end of the transitional period for the former international logistics hub industrial cluster plan (経過旧国際物流拠点産業集積計画期間) and has its head office in a former international logistics hub industrial cluster area; for it, Article 60 counts from the designation or submission under the Act on Special Measures for the Promotion and Development of Okinawa before its amendment.

所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十五条第二項各号に掲げる法人に該当する内国法人

経過措置適用子法人（けいかそちてきようこほうじん）

Another domestic corporation, described in Article 3, paragraph 3 of the supplementary provisions (附則) of Act No. 79 of 2002, which amended the Corporation Tax Act and other Acts, that by applying paragraph 1 of that Article receives the approval under Article 4-2 of the Corporation Tax Act as amended by Article 1 of Act No. 79 of 2002, which amended the Corporation Tax Act and other Acts.

同項の規定の適用を受けて新法人税法第四条の二の承認を受ける法人税法等改正法附則第三条第三項に規定する他の内国法人

個別間接課税済金額（こべつかんせつかぜいずみきんがく）

In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the individual indirectly taxed amount as defined in Article 68-93-4, paragraph (10), item (ii)(b) 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九十三の四第十項第二号ロに規定する個別間接課税済金額

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.

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

住宅用地据置固定資産税額（じゅうたくようちすえおきこていしさんぜいがく）

The fixed assets tax (固定資産税) on residential land held at the prior level, as defined in Article 18, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 17 of 2012 amended it, as that wording is kept in force and read by Article 9, paragraph 1 of the supplementary provisions (附則) of Act No. 17 of 2012.

平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項に規定する住宅用地据置固定資産税額

市街化区域農地据置固定資産税額（しがいかくいきのうちすえおきこていしさんぜいがく）

The frozen fixed assets tax on farmland in an urbanization promotion area as defined in Article 19-4, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 17 of 2012 amended it, as Article 9, paragraph 1 of that Act's supplementary provisions keeps it in force and reads it.

平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項に規定する市街化区域農地据置固定資産税額

死亡一時金その他の一時金たる給付（しぼういちじきんそのたのいちじきんたるきゅうふ）

In Articles 53, 55 and 56 of the supplementary provisions (附則) of Act No. 63 of 2013, a death lump-sum (死亡一時金) or other lump-sum benefit paid under Article 160-2, paragraph (3) or Article 161, paragraph (5) of the Employees' Pension Insurance Act as it stood before that Act amended it, which Article 61 of those supplementary provisions keeps in force; once the surviving Pension Fund Association (存続連合会) has moved the reserves for a pre-effective-date fund early leaver (施行前基金中途脱退者等) under Article 53, paragraph (6), it no longer has to pay that person such a benefit.

なお効力を有する改正前厚生年金保険法第百六十条の二第三項等の規定により支給する死亡一時金その他の一時金たる給付

旧恒久的施設を有していなかつた外国法人（きゅうこうきゅうてきしせつをゆうしていなかっ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 no permanent establishment under the old definition (旧恒久的施設) but had one under the new; the table in that paragraph counts it among foreign corporations without a permanent establishment in Article 10-3, paragraph (4) and elsewhere.

改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人

従前の届出（じゅうぜんのとどけで）

A notification to acquire Japanese nationality, made before Act No. 88 of 2008 came into effect and filed as one under Article 3, paragraph 1 of this Act as it stood before that amendment, by a child acknowledged (認知) by their father or mother who did not meet that paragraph's condition of having become a child born in wedlock (嫡出子) through the parents' marriage and that acknowledgment.

この法律の施行の日（以下「施行日」という。）前にこの法律による改正前の国籍法第三条第一項の規定によるものとしてされた同項に規定する父母の婚姻及びその認知により嫡出子た…

経過措置工事（けいかそちこうじ）

In Article 28, paragraph (1) of the supplementary provisions (附則) of Act No. 23 of 2008, the construction work covered by the transitional measures in Article 4, paragraph (2) and Article 19, paragraph (2) of those supplementary provisions.

附則第四条第二項に規定する経過措置工事及び附則第十九条第二項に規定する経過措置工事

協定（きょうてい）

In Article 17 of the supplementary provisions (附則) of Act No. 96 of 2022, an agreement provided for in Article 30-12-6, paragraph (1) of the Medical Care Act as that Act amended it, which a prefectural governor could conclude, following that Article, even before 1 April 2024, when that Act came into effect.

同条第一項に規定する協定

決定（けってい）

In Article 33-2, paragraphs (4) and (6) of the Inheritance Tax Act as it stood before Article 3 of Act No. 82 of 2011 amended it, as read from that Act's effective date (施行日) to 31 December 2011, a determination under Article 25 of the Act on General Rules for National Taxes.

国税通則法第二十五条（決定）の規定による決定

従価割（じゅうかわり）

The value-based portion (従価割) of tobacco consumption tax as defined in Article 2, paragraph (1), item (iii) 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三号に規定する従価割

株式等（かぶしきとう）

Shares, etc. as defined in Article 37-10, paragraph (2): shares (with rights to become a shareholder or unitholder, rights to an allotment of shares, share options and rights to their allotment), equity interests in corporations, preferred equity, beneficial interests in investment trusts, specified beneficiary certificate-issuing trusts and bond-like beneficial interests, and public and corporate bonds (公社債) other than certain ones — foreign corporations' included, golf-club-type shares excluded.

第三十七条の十第二項に規定する株式等

発泡酒（はっぽうしゅ）

In the supplementary provisions (附則) of Act No. 7 of 2018, happoshu (発泡酒) as Article 87, paragraph (1) of this Act as amended by that Act refers to it.

新租税特別措置法第八十七条第一項に規定する発泡酒