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銀行持株会社に係る信用供与等限度額（ぎんこうもちかぶがいしゃにかかるしんようきょうよとうげんどがく）

In Article 102, paragraph (3) of the supplementary provisions (附則) of Act No. 107 of 1998, the maximum amount of credit and contribution by a bank holding company as defined in Article 52-6, paragraph (1) of the Banking Act as amended by Article 10 of that Act.

同条第一項に規定する銀行持株会社に係る信用供与等限度額

旧厚生年金保険法による年金たる保険給付（きゅうこうせいねんきんほけんほうによるねんきんたるほけんきゅうふ）

In Article 73, paragraph (5) of the supplementary provisions (附則) of Act No. 101 of 2001, a pension insurance benefit under the Employees' Pension Insurance Act as it stood before Article 3 of Act No. 34 of 1985 amended it, as Article 56, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 describes it — including one paid under that former Act's provisions kept in force by Article 63, paragraph (1) of those supplementary provisions, and one the government is to pay under Article 87, paragraph (2) of them.

同条第一項に規定する旧厚生年金保険法による年金たる保険給付

取得（しゅとく）

An acquisition (取得) of special-measure assets (特例対象資産) by a small or medium-sized business, etc. (中小事業者等), limited to items never yet used in a business, as Article 64 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021 defines it.

同条に規定する取得

連結事業年度の連結所得（れんけつじぎょうねんどのれんけつしょとく）

In Article 115-3 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), consolidated income as defined in Article 2(2)(xxii) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it, which adopted Article 2(xviii)-4 of the Corporation Tax Act: the income of the consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).

四年旧措置法第二条第二項第二十二号に規定する連結所得

新法（しんぽう）

This Act as amended by Act No. 24 of 1967, once the amending provisions in the proviso to Article 1 of that Act's supplementary provisions (附則) have come into effect.

附則第一条ただし書に規定する改正規定の施行後のもの

役員等（やくいんとう）

The directors, accounting advisors, company auditors, executive officers and financial auditors to whom Article 423, paragraph (1) applied as it stood before Act No. 70 of 2019 amended it, whose liability a stock company had insured before that Act came into effect, so that Article 430-3 does not apply to that insurance.

旧法第四百二十三条第一項に規定する役員等

給付率（きゅうふりつ）

In Article 4 of the supplementary provisions (附則) of Act No. 31 of 1990, as used for the fiscal 1990 national contribution under Article 70, the ratio obtained by dividing the total, for all municipalities (市町村), of the sum referred to in item (i) of Article 70, paragraph (1) as amended by that Act by the total, for all municipalities, of the cost of medical treatment benefits (療養の給付) for general insured persons (一般被保険者) and the costs calculated for the treatment for which specified medical expenses (特定療養費) and medical expenses (療養費) were paid.

すべての市町村の前号に規定する合算額（次項の規定の適用がある場合にあつては、同項の規定を適用して算定した額）の合算額をすべての市町村の一般被保険者に係る療養の給付に要する費用の額並びに特定療養費及び療…

利子等（りしとう）

In Articles 28 and 31 of the supplementary provisions (附則) of Act No. 9 of 2015, interest, etc. as defined in Article 23, paragraph (1), item (xiv) of the Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013) amended it.

地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）第二十三条第一項第十四号に規定する利子等

移行計画（いこうけいかく）

A plan for becoming a new medical corporation (新医療法人) that a transitional medical corporation (経過措置医療法人) draws up and submits to the Minister of Health, Labour and Welfare for certification as appropriate under Article 10-3, paragraph (1) of the supplementary provisions (附則) of Act No. 84 of 2006.

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

証券会社（しょうけんがいしゃ）

In Article 2 of the supplementary provisions (附則) of Act No. 54 of 2003, a securities company as defined in Article 2, paragraph (9) of this Act under its former title (証券取引法), as amended by Article 1 of that Act.

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。）第二条第九項に規定する証券会社

各実施機関（かくじっしきかん）

In Article 27, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2012, each implementing organization (実施機関) as provided for in Article 79-2 of this Act as amended by that Act.

改正後厚生年金保険法第七十九条の二に規定する実施機関

実施事業所（じっしじぎょうしょ）

In Article 35, paragraph (1) of the supplementary provisions (附則) of Act No. 63 of 2013, a place of business covered by employees' pension insurance that runs a defined-benefit corporate pension, as Article 4, item (i) of the Defined-Benefit Corporate Pension Act defines it.

改正後確定給付企業年金法第四条第一号に規定する実施事業所

脱退一時金（だったいいちじきん）

In Article 40, paragraph (1), item (i) and Article 42, paragraph (4) of the supplementary provisions (附則) of Act No. 63 of 2013, the withdrawal lump-sum payment provided for in Article 144-3, paragraph (5) of the Employees' Pension Insurance Act as it stood before that Act, kept in force by Article 5, paragraph (1) of those supplementary provisions.

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百四十四条の三第五項に規定する脱退一時金

連結子法人（れんけつこほうじん）

A consolidated subsidiary corporation as defined in Article 2, item 12-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

同条第十二号の七に規定する連結子法人

連結親法人（れんけつおやほうじん）

A consolidated parent corporation as defined in Article 2, item 12-6-7 of the Corporation Tax Act as amended by Article 2 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017).

所得税法等改正法第二条の規定による改正後の法人税法（昭和四十年法律第三十四号。以下この項及び附則第十五条第十項において「新法人税法」という。）第二条第十二号の六の七に規定する連結親法人

課税売上高（かぜいうりあげだか）

In Article 36, paragraphs (3) and (4) of the supplementary provisions (附則) of Act No. 9 of 2015, the taxable sales for the period from 1 April to 30 June 2015: the total consideration, as defined in Article 28, paragraph (1) of the Consumption Tax Act as amended by that Act, for the taxable transfers, etc. of assets made in Japan in that period, less the total tax-exclusive amount of sales refunds, etc. under Article 9, paragraph (2) of the Consumption Tax Act made in it.

当該期間中に国内において行った課税資産の譲渡等の対価の額（新消費税法第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行った消費税法第九条第二項に規定する売上げに係る税抜対価の返還等…

旧特定設備（きゅうとくていせつび）

Specified equipment (特定設備) as defined in Article 10, paragraph (1) of this Act as it stood before Act No. 23 of 1968, in the transitional rule keeping the earlier law for its disposal (廃棄) by an individual between 1 April 1966 and 31 March 1968.

旧法第十条第一項に規定する特定設備

各経過年度（かくけいかねんど）

Each transitional year (経過年度) as referred to in Article 82, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in that Act's transitional rule on the tax credit for increases in employee pay.

同項に規定する経過年度

身体障害者（しんたいしょうがいしゃ）

In Article 2 of the supplementary provisions (附則) of Act No. 68 of 1992, a person with a physical disability as defined in Article 2, item (ii) of this Act as Article 2 of Act No. 68 of 1992 amended it.

第二条の規定による改正後の障害者の雇用の促進等に関する法律（以下「新法」という。）第二条第二号に規定する身体障害者

建物の貸付け（たてもののかしつけ）

In Article 46, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, a lease of housing that Article 6 of that Act brought within item (xiii) of Appended Table 1 of the Consumption Tax Act: one whose contract does not state what the premises are for but where the circumstances of the lease clearly show they are used for people to live in, leases whose contract states that use having been within that item before.

資産の譲渡等で新消費税法別表第一第十三号に掲げる資産の譲渡等に該当するもの（第六条の規定による改正前の消費税法別表第一第十三号に掲げる資産の譲渡等に該当するものを除く。）