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住宅（じゅうたく）

In Articles 15-6 to 15-8, 15-9(1) and 15-9-2(1) of the supplementary provisions (附則), on reducing fixed assets tax (固定資産税) on new houses: for a building in sectional ownership (区分所有), one with an exclusive part (専有部分), as defined in Article 2, paragraph 3 of the Act on Building Unit Ownership, used for people to live in, of a kind a Cabinet Order (政令) sets; for any other building (家屋), one used for people to live in, of a kind a Cabinet Order sets.

…つては人の居住の用に供する建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条から附則第十五条の九の三までにおいて「専有部分」という。）のうち政令で定める専有部分を有する家屋をいい、区分…

住宅用地等（じゅうたくようちとう）

Residential land (住宅用地), commercial land, etc. (商業地等) and farmland in an urbanization promotion area (市街化区域農地), other than such farmland under the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) as read by its paragraph 3, as Articles 21-2 and 27-4-2 of the supplementary provisions (附則) use the term for reducing fixed assets tax (固定資産税) and city planning tax (都市計画税) above a ceiling set by municipal by-law (条例) in fiscal 2024 to 2026.

住宅用地、商業地等及び市街化区域農地（附則第十九条の三第三項の規定により読み替えて適用される同条第一項ただし書の適用を受ける市街化区域農地を除く。）

改正後確定給付企業年金法（かいせいごかくていきゅうふきぎょうねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined-Benefit Corporate Pension Act as amended by Article 2 of Act No. 63 of 2013.

第二条の規定による改正後の確定給付企業年金法

年金給付等積立金（ねんきんきゅうふとうつみたてきん）

In the supplementary provisions (附則) of Act No. 63 of 2013, the reserves of a surviving employees' pension fund (存続厚生年金基金) to be used for the old-age pension benefits and other benefits (老齢年金給付等) under Article 130, paragraphs (1) to (3) of this Act as it stood before that Act, which Article 5, paragraph (1) of those supplementary provisions keeps in force.

附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百三十条第一項から第三項までに規定する給付（以下「老齢年金給付等」という。）に充てるべき積立金

退職所得控除額控除後の退職手当等の金額（たいしょくしょとくこうじょがくこうじょごのたいしょくてあてとうのきんがく）

In the retirement income withholding tables of the Acts amending the Income Tax Act from 1966 to 1974, the severance pay or other such compensation (退職手当等) left after taking off the retirement income deduction (退職所得控除額) set out in Article 201, paragraph (2) of the amended Act — the amount against which the table gives the tax to withhold.

退職手当等の金額から新法第二百一条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額

年金たる給付（ねんきんたるきゅうふ）

In Article 11, paragraph (3) of the supplementary provisions (附則) of Act No. 34 of 1985 and the provisions after it, as part of the phrase "pensions under the pre-2012 mutual aid Acts" (平成二十四年改正前共済各法による年金たる給付): the pensions paid under the long-term benefit provisions of the mutual aid association laws for national public officers, local public officers and private school staff as they stood before the 2012 Pension Unification Act (平成二十四年一元化法), which that Act's supplementary provisions keep in force.

平成二十四年一元化法附則第三十七条第一項の規定によりなおその効力を有するものとされた平成二十四年改正前国共済法の長期給付に関…

揮発油（きはつゆ）

Gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act, including what Article 6 of that Act treats as gasoline, in the transitional rule of the supplementary provisions (附則) of Act No. 15 of 1979 for gasoline removed or withdrawn free of tax before 1 June 1979.

揮発油税法（昭和三十二年法律第五十五号）第二条第一項に規定する揮発油（同法第六条の規定により揮発油とみなされる物を含む。）

宅地等（たくちとう）

Building land, etc. as defined in Article 17, item 2 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 9 of 2003.

新法附則第十七条第二号に規定する宅地等

課税給与所得金額（かぜいきゅうよしょとくきんがく）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, an employee's salary after the salary income deduction (給与所得控除), less the other deductions listed in Article 190, item 2 (a) to (d) of the amended Act as read under those Acts — the amount against which the table gives the year's tax on salary.

附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新…

自動車等持出困難区域（じどうしゃとうもちだしこんなんくいき）

The area from which motor vehicles, etc. are hard to take out (自動車等持出困難区域) as defined in Article 54, paragraph 1 of the supplementary provisions (附則): an area the Minister for Internal Affairs and Communications (総務大臣) designates and publicly notifies, within the evacuation order area (避難指示区域) that paragraph describes, as one where, because entry is difficult, motor vehicles and light motor vehicles with three or more wheels cannot readily be moved out.

附則第五十四条第一項に規定する自動車等持出困難区域

調整所得金額（ちょうせいしょとくきんがく）

In the income tax rate table of the 1970 amending law (Act No. 36 of 1970), the adjusted income as defined in Article 90, paragraph (1), item (i) of the Income Tax Act as that law amended it: the reduced income on which tax is first worked out under the averaging rule for fluctuating and temporary income (変動所得及び臨時所得の平均課税).

新法第九十条第一項第一号（変動所得及び臨時所得の平均課税）に規定する調整所得金額

存続連合会（そんぞくれんごうかい）

The surviving Pension Fund Association, as Article 3, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it: the Pension Fund Association (企業年金連合会) set up under this Act as it stood before that Act that continues to exist under Article 37 of those supplementary provisions.

附則第三十七条の規定によりなお存続する企業年金連合会

存続厚生年金基金（そんぞくこうせいねんきんききん）

A surviving employees' pension fund as Article 3, item (xi) of the supplementary provisions (附則) of Act No. 63 of 2013 defines it for those supplementary provisions: an employees' pension fund (厚生年金基金) that continues to exist under Article 4 of them, or one set up after that Act came into effect under the former rules, as Article 6 of them allows.

次条の規定によりなお存続する厚生年金基金及び附則第六条の規定により従前の例により施行日以後に設立された厚生年金基金

積立金（つみたてきん）

In the provisions of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013 that Article 38 of the supplementary provisions (附則) of that Act keeps in force for the surviving Pension Fund Association (存続連合会), the reserves for the pension and lump-sum benefits the Association pays under those supplementary provisions to early leavers (中途脱退者) under Article 81-2, paragraph (1), members of terminated plans (終了制度加入者等) under Article 89, paragraph (6) and former members of corporate-type plans (企業型年金加入者であつた者) under Article 91-23, paragraph (1) of the Defined-Benefit Corporate Pension Act.

平成二十五年改正法附則の規定により存続連合会が支給する確定給付企業年金法第八十一条の二第一項に規定する中途脱退者、同法第八…

事後設立（じごせつりつ）

A post-formation acquisition of assets as defined in Article 10, paragraph 2 of the supplementary provisions (附則) of Act No. 6 of 2010, as used in those provisions to keep the former rules for a corporation's corporation tax where one was made before 1 October 2010.

附則第十条第二項に規定する事後設立

特定業務（とくていぎょうむ）

In Articles 79-30 and 79-31 as Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 86 of 2012 reads them for the authorization of paragraph (1) of that Article, the business set out in that paragraph (1) that a consignor protection fund (委託者保護基金) may carry out for the customer assets of its specified members (特定会員).

金融商品取引法等の一部を改正する法律（平成二十四年法律第八十六号。以下この条において「改正法」という。）附則第四条第一項に規定する特定業務

改正後確定拠出年金法（かいせいごかくていきょしゅつねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined Contribution Pension Act as amended by Article 102 of those supplementary provisions.

附則第百二条の規定による改正後の確定拠出年金法

市街化区域農地（しがいかくいきのうち）

Farmland in an urbanization promotion area as defined in Article 19-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 10 of 1982.

新法附則第十九条の二第一項に規定する市街化区域農地

居住用財産の譲渡損失の金額（きょじゅうようざいさんのじょうとそんしつのきんがく）

For an inhabitant tax payer who, from 1 January 1999 to 31 December 2027, made a specified transfer (特定譲渡) of a transferred asset (譲渡資産) as Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation defines them, and within the time allowed acquired a replacement home (買換資産), held a housing loan on it at the end of that year and lived in it or expects to, the part of the loss on that transfer, worked out as a Cabinet Order (政令) sets, that cannot be set off against long-term or short-term capital gains for the next fiscal year's prefectural or municipal inhabitant tax.

…額のうち、当該特定譲渡をした日の属する年の末日の属する年度の翌年度分の道府県民税又は市町村民税に係る附則第三十四条第一項若しくは第四項に規定する長期譲渡所得の金額又は附則第三十五条第一項若しくは第五項に規定する短期譲渡所得の金額の計算上控除してもなお控除することができな…

老齢年金給付（ろうれいねんきんきゅうふ）

The old-age pension benefit (老齢年金給付) that the surviving Pension Fund Association (存続連合会) pays to members of dissolved funds (解散基金加入員) under Article 161, paragraph (2) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013, kept in force by Article 61, paragraph (3) of that Act's supplementary provisions (附則).

平成二十五年改正法附則第六十一条第三項の規定によりなおその効力を有するものとされた平成二十五年改正法第一条の規定による改正前の厚生年金保険法第百六十一条第二項の老齢年金給付