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源泉徴収による国税（げんせんちょうしゅうによるこくぜい）

In Article 74 of the supplementary provisions of Act No. 10 of 2006, national tax collected by withholding at source as defined in Article 2, item (ii) of this Act as amended by that Act.

新通則法第二条第二号に規定する源泉徴収による国税

機構指定納付受託者（きこうしていのうふじゅたくしゃ）

A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).

同項に規定する機構指定納付受託者

著作権等管理事業者（ちょさくけんとうかんりじぎょうしゃ）

A copyright management service as defined in Article 2, paragraph (3) of the Act No. 131 of 2000 on copyright management businesses: a person registered under Article 3 of that Act who, as a business, grants permission to use works, performances, phonograms, broadcasts or cablecasts and otherwise manages copyrights or neighbouring rights under management entrustment contracts (管理委託契約) as that Act defines them.

第一条改正後著作権法第二条第一項第二十三号に規定する著作権等管理事業者

電子決済等代行業者（でんしけっさいとうだいこうぎょうしゃ）

In the supplementary provisions (附則) of Act No. 49 of 2017, an electronic payment service provider as defined in Article 2, paragraph (18) of the Banking Act as amended by Article 1 of that Act.

新銀行法第二条第十八項に規定する電子決済等代行業者

高年齢継続被保険者（こうねんれいけいぞくひほけんしゃ）

In Article 7 of the supplementary provisions (附則) of Act No. 17 of 2016, a continuously insured elderly person as defined in Article 37-2, paragraph (1) of this Act as it stood before Article 2 of that Act amended it.

第二条改正前雇用保険法第三十七条の二第一項に規定する高年齢継続被保険者

合併前三年内事業年度（がっぺいまえさんねんないじぎょうねんど）

In Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, the business years referred to in Article 69, paragraph (9), item (i) of this Act as that Act amended it: each business year of an acquired corporation (被合併法人) that began within three years before the date of a qualified merger.

同号に規定する合併前三年内事業年度

前三年内連結事業年度（ぜんさんねんないれんけつじぎょうねんど）

In Article 32, paragraph (3) of the supplementary provisions (附則) of Act No. 8 of 2020, each consolidated business year that began within three years before the first day of the consolidated business year in question, as Article 81-15, paragraph (2) of this Act provided before that Act amended it.

同条第二項に規定する前三年内連結事業年度

放送同時配信等事業者（ほうそうどうじはいしんとうじぎょうしゃ）

A business that carries on simultaneous broadcasting (放送同時配信等) as a business, using broadcast or cablecast programs supplied by a broadcaster or cablecaster with which it has a close relationship (密接な関係).

第一条改正後著作権法第二条第一項第九号の八に規定する放送同時配信等事業者

分野所管行政機関の長等（ぶんやしょかんぎょうせいきかんのちょうとう）

The heads of the government bodies responsible for an industrial field short of workers, together with the National Public Safety Commission, the Minister for Foreign Affairs and the Minister of Health, Labour and Welfare.

同条第一項に規定する分野所管行政機関の長等

電気通信利用役務の提供（でんきつうしんりようえきむのていきょう）

A supply of telecommunications services as defined in Article 2, paragraph 1, item 8-3 of the Consumption Tax Act — a service supplied over telecommunications lines (電気通信回線), such as providing copyrighted works, other than relaying others' communications or a service incidental to another transaction — made in Japan by a foreign business operator (国外事業者), other than one for business customers (事業者向け電気通信利用役務の提供), as Article 72-80-3 of the Local Tax Act uses the term.

新法第七十二条の八十の三に規定する電気通信利用役務の提供

分割等前三年内事業年度（ぶんかつとうまえさんねんないじぎょうねんど）

Each business year of a splitting corporation, etc. (分割法人等) that began within three years before the first day of the business year containing the date of a qualified company split or qualified contribution in kind (適格分割等), part of whose foreign tax credit limits and creditable foreign corporation tax pass to the receiving corporation under Article 69, paragraph (9), item (ii) — as Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020 also uses the term.

同号に規定する分割等前三年内事業年度

電気通信利用役務の提供（でんきつうしんりようえきむのていきょう）

In Article 13, paragraph (6) of the supplementary provisions (附則) of Act No. 8 of 2024, a supply of telecommunications services as Article 15-2, paragraph (1) of the Consumption Tax Act as amended by that Act uses the term: a transfer, etc. of assets (資産の譲渡等) that is a service supplied over telecommunications lines (電気通信回線), such as supplying copyrighted works (著作物) or licensing their use, other than relaying other people's communications by telephone, telegraph or similar facilities, and other than a service that only accompanies another transaction, such as notifying its result, other than a business-to-business telecommunications service (事業者向け電気通信利用役務の提供).

同項に規定する電気通信利用役務の提供

株式等に係る譲渡所得等（かぶしきとうにかかるじょうとしょとくとう）

In Article 15 of the supplementary provisions (附則) of Act No. 9 of 1999, income from transfers of shares, etc. (株式等に係る譲渡所得等) as defined in Article 37-11, paragraph (1) of this Act as it stood before that Act, here arising from transfers of listed shares, etc. made before that Act came into effect.

同項に規定する株式等に係る譲渡所得等

分割等前十年内事業年度（ぶんかつとうまえじゅうねんないじぎょうねんど）

Each business year of the splitting corporation, the corporation making an in-kind contribution or the corporation making an in-kind distribution that began within the ten years before the start of the business year containing the day of the qualified company split, qualified in-kind contribution or qualified in-kind distribution (適格分割等).

同号に規定する分割等前十年内事業年度

図書館等公衆送信補償金（としょかんとうこうしゅうそうしんほしょうきん）

The compensation that the founder of a specified library, etc. (特定図書館等) must pay the copyright owner under Article 31, paragraph (5) (including as applied by Article 86, paragraph (3) and Article 102, paragraph (1)) when the library transmits a work to the public under Article 31, paragraph (2).

第二条改正後著作権法第百四条の十の二第一項に規定する図書館等公衆送信補償金

特定用途前年度課税標準額（とくていようとぜんねんどかぜいひょうじゅんがく）

For the fixed asset tax (固定資産税) of fiscal 2024 to 2026, the previous fiscal year's tax base of a specified-use building land, etc. (特定用途宅地等), as Article 18-3, paragraph 2 of the supplementary provisions (附則) sets it for each year: the price on which that year's tax base was founded (multiplied by the rate of Article 349-3-2 where that article applied to it), or, for land taxed that year under Article 18 of the supplementary provisions, the tax base that article gave it (divided by the rate of Article 349-3 or Articles 15 to 15-3 of the supplementary provisions where one of them applied).

次の各号に掲げる年度の区分に応じ、当該各号に定める額

第二号施行日前認定移行計画（だいにごうしこうびまえにんていいこうけいかく）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, the transition plan (移行計画) of a medical corporation certified before the item (ii) Effective Date (第二号施行日前認定医療法人) that was certified before 1 October 2017.

第二号施行日前認定に係る移行計画（平成十八年改正法附則第十条の三第一項に規定する移行計画をいう。次条第三項において同じ。）

旧国民年金法による年金たる給付（きゅうこくみんねんきんほうによるねんきんたるきゅうふ）

In Article 73, paragraph (2) of the supplementary provisions (附則) of Act No. 101 of 2001, the pensions under the former National Pension Act (旧国民年金法) as Article 11, paragraph (2) of the supplementary provisions of Act No. 34 of 1985 describes them.

同条第二項に規定する旧国民年金法による年金たる給付

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 6, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) defines it, a corporation without its head office or main office in Japan that, on the day before the provisions in Article 1, item 3 of those supplementary provisions came into effect, had a former permanent establishment (旧恒久的施設) but nothing counting as a permanent establishment under Article 72, item 5 of the Local Tax Act as amended; the table in that paragraph puts it in place of a foreign corporation in Article 72-2, paragraph 6 and elsewhere.

地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項及び第七十二条の十三第五項において「地方税法等改正法」という。）附則第六条第三項に規定する旧恒久的施設を有していた外国法人

上場株式等に係る課税配当所得の金額（じょうじょうかぶしきとうにかかるかぜいはいとうしょとくのきんがく）

The amount of taxable dividend income on listed shares, etc. as defined in the first sentence of Article 8-4, paragraph 1 of this Act as Act No. 23 of 2008 amended it, on which the supplementary provisions (附則) of that Act set income tax at 7 percent for dividends and similar income on listed shares, etc. that a resident, or a non-resident with a permanent establishment in Japan, was to receive from 1 January 2009 to 31 December 2013.

同項前段に規定する上場株式等に係る課税配当所得の金額