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譲渡等（じょうととう）

In Article 57 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), a transfer, etc. (譲渡等) of tax-free liquor, as defined in Article 87-6(4) of this Act as that Act amended it, made without the tax office's approval under the proviso to that paragraph.

新租税特別措置法第八十七条の六第四項ただし書の承認を受けないでされる同項に規定する譲渡等

四半期（しはんき）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, each of the three-month periods into which a business year was divided under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it — the periods, other than any a Cabinet Order (政令) excluded, for which quarterly securities reports (四半期報告書) were filed.

第一条の規定（同号に掲げる改正規定に限る。第三項において同じ。）による改正前の金融商品取引法（以下この条から附則第四条までにおいて「第三号旧金融商品取引法」という。）第二十四…

確認書（かくにんしょ）

In Article 2, paragraphs (2) and (3) of the supplementary provisions (附則) of Act No. 79 of 2023, the confirmation letter for a quarterly securities report (四半期報告書) that Article 24-4-8, paragraph (1) of this Act, as it stood before the amendments listed in Article 1, item (iii) of those supplementary provisions, required by applying Article 24-4-2, paragraph (1) to quarterly reports: a document stating that the report's content has been confirmed as appropriate under the laws and regulations on financial instruments and exchange.

第三号旧金融商品取引法第二十四条の四の八第一項において準用する金融商品取引法第二十四条の四の二第一項に規定する確認書

被収容者（ひしゅうようしゃ）

A person held in an immigration detention center or other immigration detention facility.

第二条改正後入管法第五十五条の四第一項に規定する被収容者

類似土地（るいじとち）

Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, as Article 17, item 7 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018 defines it, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land.

新法附則第十七条第七号に規定する類似土地

復興施策（ふっこうしさく）

In the supplementary provisions (附則) of Act No. 23 of 2016, the reconstruction measures (復興施策) as defined in Article 1 of this Act as amended by Article 1 of Act No. 23 of 2016.

第一条の規定による改正後の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第一条に規定する復興施策

所有持分（しょゆうもちぶん）

In the rules on the international and domestic minimum taxes, an interest in an entity recorded in its net assets under the accounting standard used for the consolidated financial statements, etc. (連結等財務諸表) that carries a right to dividends of profit or a similar right a Cabinet Order (政令) specifies; an entity is treated as holding the ownership interests in its own permanent establishments, etc., as Article 82, item (viii) of the Corporation Tax Act defines it.

令和八年新法人税法第八十二条第八号に規定する所有持分

金地金等（きんじがねとう）

Gold or platinum bullion and other similar assets that a Ministry of Finance Order (財務省令) sets.

新消費税法第十二条の四第三項に規定する金地金等

認定住宅（にんていじゅうたく）

In the supplementary provisions (附則) of Act No. 4 of 2022, a certified house as defined in Article 41-19-4, paragraph (1) of this Act as it stood before that Act amended it, for one built or bought and lived in before 1 January 2022.

旧租税特別措置法第四十一条の十九の四第一項に規定する認定住宅

従属業務（じゅうぞくぎょうむ）

In Article 4 of the supplementary provisions (附則) of Act No. 46 of 2021, dependent services as defined in Article 16-2, paragraph (2), item (i) of this Act as amended by Article 1 of that Act.

新銀行法第十六条の二第二項第一号に規定する従属業務

難民の認定（なんみんのにんてい）

The Minister of Justice's recognition, on the application of a foreign national in Japan, that the person is a refugee.

第一条の規定による改正後の入管法（以下「第一条改正後入管法」という。）第六十一条の二第一項に規定する難民の認定

六月経過日（ろっかげつけいかび）

The day on which six months have elapsed (六月経過日), as defined in Article 21, paragraph 2 of the supplementary provisions (附則) of Act No. 79 of 2002, for the domestic corporation or other domestic corporation that paragraph names.

同項に規定する六月経過日

紙巻たばこ（かみまきたばこ）

Cigarettes as defined in Article 12-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 1 of Act No. 7 of 2025; here, the cigarettes into which heated tobacco is converted under Article 74-4, paragraph 3 of the Local Tax Act.

新法附則第十二条の二第一項に規定する紙巻たばこ

旧所得税法（きゅうしょとくぜいほう）

The Income Tax Act as it stood before the 1980 Amendment Act (昭和五十五年改正法, Act No. 8 of 1980) amended it.

昭和五十五年改正法による改正前の所得税法

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.

新法第百五十一条第四項に規定する電磁的記録

間接配当等（かんせつはいとうとう）

In the supplementary provisions (附則) of Act No. 8 of 2020, the amount listed in Article 66-9-4, paragraph (9), item (i) of this Act as amended by that Act with effect from 2022 (四年新措置法): for a domestic corporation that is a specially related shareholder, etc. (特殊関係株主等), the part, worked out as a Cabinet Order (政令) sets, of the dividends a foreign corporation received from another foreign corporation that corresponds to the shares the domestic corporation holds directly in it, used when the rules on mergers and company splits are applied.

四年新措置法第六十六条の九の四第九項第一号に掲げる金額

旧認定法人（きゅうにんていほうじん）

In Article 45, paragraph (3) of the supplementary provisions (附則) of Act No. 4 of 2022, a corporation holding the certification referred to in Article 7, paragraph (2) of the supplementary provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022), where the earlier rules still apply to it.

沖振法等改正法附則第七条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人

紙巻たばこ（かみまきたばこ）

Cigarettes as listed in Article 2, paragraph (2), item (i)(a) of the Tobacco Tax Act, the unit into which heated tobacco (加熱式たばこ) is converted, by weight or by piece, to count it for tobacco tax.

新租税特別措置法第八十八条第一項に規定する紙巻たばこ

新有価証券（しんゆうかしょうけん）

In Articles 2 and 11 of the supplementary provisions (附則) of Act No. 107 of 1998, the securities listed in Article 2, paragraph (1) of this Act as amended by Article 1 of that Act, and the rights listed in paragraph (2) of that Article, other than those those paragraphs already listed before that amendment.

第一条の規定による改正後の証券取引法（以下「新証券取引法」という。）第二条第一項各号に掲げる有価証券又は同条第二項各号に掲…

短時間労働者（たんじかんろうどうしゃ）

In Article 25, paragraph (3), items (i) and (ii) of the supplementary provisions (附則) of Act No. 74 of 2025, a part-time worker as defined in Article 3, paragraph (1), item (ix) of this Act as amended by Article 33 of that Act.

同項第九号に規定する短時間労働者