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制限行為能力者（せいげんこういのうりょくしゃ）

In Article 3 of the supplementary provisions (附則) of Act No. 44 of 2017, a person whose capacity to act (行為能力) was limited as Article 13, paragraph (1), item (x) of the Civil Code, as that Act amended it, defined the term: a minor, an adult ward (成年被後見人), a person under curatorship (被保佐人), or a person under assistance (被補助人) for whom the family court had decided, under Article 17, paragraph (1) of the Civil Code as it then stood, that certain acts need the assistant's consent.

新法第十三条第一項第十号に規定する制限行為能力者

旧効力消費税法（きゅうこうりょくしょうひぜいほう）

In Articles 35 and 50 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as it stood before Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) amended it, as Article 44 of that 2018 Act's supplementary provisions keeps its Article 16 in effect for specified long-term instalment sales (特定長期割賦販売等).

三十年改正法附則第四十四条第二項に規定する旧効力消費税法

調整積立限度額（ちょうせいつみたてげんどがく）

In the supplementary provisions (附則) of Act No. 16 of 1973, the adjusted limit of a corporation's reserve for price fluctuations (価格変動準備金) at the end of the previous business year: the amount worked out at that date under this paragraph (or, where that year was the amendment business year, under paragraph (1)), plus, for a corporation that took over another by merger in the year, the limit a Cabinet Order (政令) sets for the merged corporation.

同日においてこの項（当該直前の事業年度が改正事業年度である場合には、前項）の規定により計算した金額（当該事業年度において合併をした合併法人につい…

個別間接配当等（こべつかんせつはいとうとう）

In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the amount listed in Article 68-93-4, paragraph (10), 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).

四年旧措置法第六十八条の九十三の四第十項第一号に掲げる金額

間接課税済金額（かんせつかぜいずみきんがく）

In the supplementary provisions (附則) of Act No. 8 of 2020, the amount listed in Article 66-9-4, paragraph (9), item (ii)(b) 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 taxable amounts of another foreign corporation counted in its gross profits (益金) in the business years that began within two years before its dividend business year, 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二号ロに掲げる金額

譲渡又は譲受け（じょうとまたはゆずりうけ）

In the supplementary provisions (附則) of Act No. 3 of 2023, a transfer or acquisition described in Article 86-2, paragraph (3) of this Act as amended by that Act, made without the approval in the proviso to Article 8, paragraph (4) of the Consumption Tax Act, as amended by Article 6 of that Act and applied by Article 86-2, paragraph (3).

新租税特別措置法第八十六条の二第三項において準用する第六条の規定による改正後の消費税法第八条第四項ただし書の承認を受けないでされる新租税特別措置法第八十六条の二第三項に規定する譲渡又は譲受け

放送同時配信等（ほうそうどうじはいしんとう）

Automatic public transmission (自動公衆送信) of broadcast or cablecast programs, including making them available for transmission, that is made within a week after the broadcast or cablecast and not before it (for a series aired at intervals of more than a week, within a period of up to a month the Commissioner of the Agency for Cultural Affairs sets), without changing the program except where unavoidable, and with measures set by Order of the Ministry of Education, Culture, Sports, Science and Technology (文部科学省令) against digital copying; excluding specified input-type automatic public transmission and the transmissions the Commissioner, after consulting the Minister for Internal Affairs and Communications, sets as likely to unreasonably harm right holders or hard for the public to view.

第一条改正後著作権法第二条第一項第九号の七に規定する放送同時配信等

委託者保護基金（いたくしゃほごききん）

A consignor protection fund under Article 270 of the Commodity Derivatives Transaction Act as it stood before Act No. 86 of 2012 amended it, existing when that Act came into effect, as Article 4, paragraph (1) of that Act's supplementary provisions (附則) describes it.

改正法附則第四条第一項に規定する委託者保護基金

日雇受給資格者（ひやといじゅきゅうしかくしゃ）

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 17 of 2016, a qualified day worker recipient as defined in Article 56-3, paragraph (1), item (ii) of this Act as amended by Article 2 of that Act.

第二条改正後雇用保険法第五十六条の三第一項第二号に規定する日雇受給資格者

外国人登録証明書（がいこくじんとうろくしょうめいしょ）

An alien registration certificate as provided for in the Alien Registration Act before Article 4 of Act No. 79 of 2009 (入管法等改正法) abolished that Act.

入管法等改正法第四条の規定による廃止前の外国人登録法に規定する外国人登録証明書

戸籍の附票の除票（こせきのふひょうのじょひょう）

A family register supplement (戸籍の附票) that the mayor has deleted in full, or the old version of one that has been remade, which the mayor must keep in a file of removed supplements (戸籍の附票の除票簿).

新住民基本台帳法第二十一条第一項に規定する戸籍の附票の除票

任意継続被保険者（にんいけいぞくひほけんしゃ）

In Article 6 of the supplementary provisions (附則) of Act No. 102 of 2002, an insured person with optional and continued coverage as provided in Article 3, paragraph (4) of this Act as amended by Article 1 of that Act; for a person who acquired that status before Article 2 of that Act came into effect, the former rules on losing it continue to apply.

第一条の規定による改正後の健康保険法第三条第四項に規定する任意継続被保険者

企業型年金加入者（きぎょうがたねんきんかにゅうしゃ）

In Article 56 and Article 59, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2013, a participant in a corporate-type pension plan (企業型年金) as Article 2, paragraph (8) of the Defined Contribution Pension Act defines it: a person for whom the employer running the plan pays contributions and who gives instructions on how their individual assets in it are invested.

改正後確定拠出年金法第二条第八項に規定する企業型年金加入者

適用連結事業年度（てきようれんけつじぎょうねんど）

In Article 21 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the applicable consolidated business year as defined in Article 81-10(1) of the Corporation Tax Act as it stood before that Act: the consolidated business year that includes the relevant day (該当日) on which a loss consolidated corporation (欠損等連結法人), having come under another person's specified controlling interest (特定支配関係), came under an event a Cabinet Order (政令) sets as corresponding to those in Article 57-2(1), within five years of coming under that control.

旧法人税法第八十一条の十第一項に規定する適用連結事業年度

対象外構成会社等（たいしょうがいこうせいがいしゃとう）

In Article 14, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), a stateless constituent entity (無国籍構成会社等) and other constituent entities a Cabinet Order (政令) specifies; they are left out of the transitional test, based on country-by-country reports, under which the international minimum tax for a country or region is zero for covered fiscal years beginning from 1 April 2024 to 31 December 2027 (and ending by 30 June 2029).

令和六年新法人税法第八十二条第十八号に規定する無国籍構成会社等その他の政令で定めるもの

特例対象課税期間（とくれいたいしょうかぜいきかん）

In Article 90 of the supplementary provisions (附則) of Act No. 12 of 2026, a special-rule taxable period as Article 51-2, paragraph (6) of the supplementary provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), as amended by Article 14 of Act No. 12 of 2026 (新二十八年改正法), defines it; that paragraph as amended applies to such periods ending on or after 1 October 2026.

同項に規定する特例対象課税期間

連結税額控除規定（れんけつぜいがくこうじょきてい）

In Article 117 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the tax credit provisions for consolidated tax payment (連結納税) listed there: Article 68-11(2) or (3), 68-13(1) or (2) or 68-15-5(2) or (3) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it, and Article 68-10(2) or (3) and Article 68-15-4(2) or (3) of earlier wordings of this Act kept in effect by Act No. 7 of 2018 and Act No. 11 of 2021.

…の十三第一項若しくは第二項若しくは第六十八条の十五の五第二項若しくは第三項の規定、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）附則第百五条第一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…

暗号資産交換業者（あんごうしさんこうかんぎょうしゃ）

In Article 2, paragraph (3) and Article 5 of the supplementary provisions (附則) of Act No. 28 of 2019, a cryptoasset exchange service provider as defined in Article 2, paragraph (8) of the Payment Services Act as amended by Article 1 of that Act: a person registered under Article 63-2.

新資金決済法第二条第八項に規定する暗号資産交換業者

高年齢受給資格者（こうねんれいじゅきゅうしかくしゃ）

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 17 of 2016, an elderly qualified recipient as defined in Article 37-3, paragraph (2) of this Act as amended by Article 2 of that Act.

第二条改正後雇用保険法第三十七条の三第二項に規定する高年齢受給資格者

退職者医療関係業務（たいしょくしゃいりょうかんけいぎょうむ）

In Article 5 of the supplementary provisions (附則) of Act No. 31 of 2023, the operations of the Social Insurance Medical Fee Payment Fund (社会保険診療報酬支払基金) under Article 17 of the supplementary provisions of this Act as it stood before Article 4 of that Act amended it: collecting contributions from employee insurers, etc. (被用者保険等保険者), paying grants for medical care benefits, etc. (療養給付費等交付金) to the prefectures where retired insured persons, etc. (退職被保険者等) live, and work incidental to these; for the fiscal 2022 grants and contributions those former provisions remain in force.

同条に規定する退職者医療関係業務