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通常の労働者（つうじょうのろうどうしゃ）

In items (i) and (ii) of Article 25, paragraph (3) of the supplementary provisions (附則) of Act No. 74 of 2025, which define a short-time insured (短時間被保険者), the ordinary workers as Article 3, paragraph (1), item (ix) of the Health Insurance Act as amended by Article 33 of that Act, in the amendments listed in Article 1, paragraph (1), item (ix) of those supplementary provisions (第九号改正後健保法), describes them: the workers employed at the same place of business with whose scheduled weekly working hours and monthly working days a short-time worker's (短時間労働者) are compared, narrowed to those doing the same kind of work where that item so provides.

第九号改正後健保法第三条第一項第九号に規定する通常の労働者

管理運用主体（かんりうんようしゅたい）

In Article 28, paragraphs (2) and (3) of the supplementary provisions (附則) of Act No. 63 of 2012, the management and investment entities as defined in Article 79-4, paragraph (2), item (iii) of the Employees' Pension Insurance Act as amended by that Act.

改正後厚生年金保険法第七十九条の四第二項第三号に規定する管理運用主体

短時間労働者（たんじかんろうどうしゃ）

In Article 23, paragraph (3) of the supplementary provisions (附則) of Act No. 74 of 2025, a part-time worker as defined in Article 12, item (v) of the Employees' Pension Insurance Act as amended by the provisions listed in Article 1, paragraph (1), item (ix) of those supplementary provisions (第九号改正後厚年法).

同条第五号に規定する短時間労働者

通常の労働者（つうじょうのろうどうしゃ）

In items (i) and (ii) of Article 23, paragraph (3) of the supplementary provisions (附則) of Act No. 74 of 2025, which define a short-time insured (短時間被保険者), the ordinary workers as Article 12, item (v) of the Employees' Pension Insurance Act as amended by the provisions listed in Article 1, paragraph (1), item (ix) of those supplementary provisions (第九号改正後厚年法) describes them: the workers employed at the same place of business with whose scheduled weekly working hours and monthly working days a short-time worker's (短時間労働者) are compared, narrowed to those doing the same kind of work where that item so provides.

第九号改正後厚年法第十二条第五号に規定する通常の労働者

地震保険料等（じしんほけんりょうとう）

Earthquake insurance premiums (地震保険料) as defined in Article 34, paragraph 1, item 5-3 of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006), together with casualty insurance premiums under long-term casualty insurance contracts, etc. (旧長期損害保険料), counted for the prefectural inhabitant tax (道府県民税) deduction in Article 5, paragraph 5 of that Act's supplementary provisions (附則).

新法第三十四条第一項第五号の三に規定する地震保険料（以下この項において「地震保険料」という。）及び長期損害保険契約等に係る損害保険料（以下この項において「旧長期損害保険料」という。）

加熱式たばこ（かねつしきたばこ）

Heated tobacco (加熱式たばこ) as defined in Article 12-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2025, for the prefectural tobacco tax (道府県たばこ税) on it.

新法附則第十二条の二第一項に規定する加熱式たばこ

地震保険料等（じしんほけんりょうとう）

Earthquake insurance premiums under Article 77, paragraph (1) as amended in 2006, together with casualty insurance premiums paid under long-term casualty insurance policies, in the transitional rules of the 2006 amending law (Act No. 10 of 2006).

新所得税法第七十七条第一項に規定する地震保険料（以下この項において「地震保険料」という。）及び長期損害保険契約等に係る損害保険料（以下この項において「旧長期損害保険料」という。）

連結欠損金額（れんけつけっそんきんがく）

In Article 23 and Article 35(2)(ii)(a) 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, item (xix)-2 of the Corporation Tax Act as it stood before that Act: the amount by which the deductible expenses exceed the gross profits in computing the consolidated income (連結所得) for a consolidated business year.

旧法人税法第二条第十九号の二に規定する連結欠損金額

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

認定承継会社（にんていしょうけいがいしゃ）

In the supplementary provisions (附則) of Act No. 13 of 2009, a certified succession company as defined in Article 70-7-2, paragraph (2), item (i) of this Act as amended by that Act, in which the heir must hold an officer's or other position a Ministry of Finance Order (財務省令) sets.

新租税特別措置法第七十条の七の二第二項第一号に規定する認定承継会社

基準事業年度（きじゅんじぎょうねんど）

The base business year of a certified business adaptation corporation (認定事業適応法人), as referred to in Article 66-11-4, paragraph (1), item (i) of this Act as amended by Act No. 8 of 2020 (四年新措置法).

同項第一号に規定する基準事業年度

特例事業年度（とくれいじぎょうねんど）

A business year in which the business was seriously affected by a marked change in social and economic conditions, as certified in the way a Ministry of Finance Order (財務省令) specifies — as defined in Article 66-11-4, paragraph (1), item (i) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it.

四年旧措置法第六十六条の十一の四第一項第一号に規定する特例事業年度

完全支配関係（かんぜんしはいかんけい）

A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.

同条第四項第二号に規定する完全支配関係

総資産基準額（そうしさんきじゅんがく）

In Article 3 of the supplementary provisions (附則) of Act No. 32 of 2010, the total asset value threshold as defined in Article 57-2, paragraph (1) of this Act as amended by Article 1 of that Act.

同項に規定する総資産基準額

登録金融機関（とうろくきんゆうきかん）

A bank, cooperative financial institution (協同組織金融機関) or other financial institution a Cabinet Order (政令) specifies that is registered under Article 33-2.

同条第十一項に規定する登録金融機関

筆界特定の手続（ひっかいとくていのてつづき）

In Article 2(1) of the supplementary provisions (附則) of Act No. 29 of 2005, a procedure for parcel boundary demarcation (筆界特定) under Chapter VI, Section 2 of this Act as amended by that Act.

新不動産登記法第六章第二節の規定による筆界特定の手続

複数事業労働者（ふくすうじぎょうろうどうしゃ）

In Article 7(1) of the supplementary provisions (附則) of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 14 of 2020), a multiple-job worker as Article 7(1)(ii) of this Act as amended by that Act uses the term: a worker employed by two or more businesses whose employers are not the same person, including persons similar to them that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

改正後労災保険法第七条第一項第二号に規定する複数事業労働者

短時間被保険者（たんじかんひほけんしゃ）

In Article 23 of the supplementary provisions (附則) of Act No. 74 of 2025, an insured under employees' pension insurance who is under 70 and in grades 1 to 6 of the standard monthly remuneration (標準報酬月額), whose prescribed weekly working hours or monthly working days are less than three-quarters of those of the workers with standard employment statuses (通常の労働者) at the same place of business, and who falls under none of the items of Article 12 of the Employees' Pension Insurance Act as amended by the item (ix) provisions of that Act (第九号改正後厚年法), other than one to whom Article 16 of the supplementary provisions (附則) of Act No. 62 of 2012 disapplies item (v) of that Article.

次の各号のいずれかに該当する者であって、第九号改正後厚年法第十二条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十六条の規定により第九号改正後厚年法第十二条（第五号に係る部分に限る。）の規定が適用されない者を除く。）であり、かつ、七十歳未満…

純損失等の金額（じゅんそんしつとうのきんがく）

The losses and allowances a tax return may carry forward or back: an individual's net loss or casualty loss under the income tax rules, a corporation's loss (欠損金額) under the corporation tax rules, and, for gift tax, what is left of the 25 million yen special deduction for gifts taxed together with inheritance, as listed in Article 2, item (vi)(c).

新国税通則法第二条第六号ハに規定する純損失等の金額

地方税関係帳簿（ちほうぜいかんけいちょうぼ）

Local tax books (地方税関係帳簿) as defined in Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021.

新法第七百四十八条第一項に規定する地方税関係帳簿