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四半期報告書（しはんきほうこくしょ）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, the report that listed companies, etc. (上場会社等) — companies required to file annual securities reports that a Cabinet Order (政令) specified, such as issuers of listed securities — had to file for each three-month period of a business year longer than three months, on their corporate group's financial condition and other particulars, under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it.

第三号旧金融商品取引法第二十四条の四の七第一項に規定する四半期報告書

被用者保険等保険者（ひようしゃほけんとうほけんしゃ）

In the supplementary provisions (附則) of Act No. 35 of 2010, an insurer of employee insurance, etc. as defined in Article 10, paragraph (1) of the supplementary provisions of the National Health Insurance Act as that Act amended it (改正後国保法).

改正後国保法附則第十条第一項に規定する被用者保険等保険者

特定居住用財産の譲渡損失の金額（とくてい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 a prefectural or municipal inhabitant tax income levy (所得割) taxpayer who, from 1 January 2004 to 31 December 2027, makes a specified transfer (特定譲渡) of transferred assets (譲渡資産) as defined in Article 41-5-2, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation while still owing a housing loan on them the day before the contract, the part of the loss on that transfer that cannot be set off against the long-term or short-term capital gains of Articles 34 and 35 of the supplementary provisions (附則) for the following fiscal year's tax, computed as a Cabinet Order (政令) provides and capped at the housing loan balance less the sale price; years in which certain other reliefs on transfers of assets were used are excluded.

…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…

老齢確定給付企業年金中途脱退者等（ろうれいかくていきゅうふきぎょうねんきんちゅうとだったいしゃとう）

In Articles 57 to 59 of the supplementary provisions (附則) of Act No. 63 of 2013, a person to whom the surviving Pension Fund Association (存続連合会) owes old-age benefits (老齢給付金) under Article 91-2, paragraph (3) or Article 91-3, paragraph (3) of the Defined-Benefit Corporate Pension Act as it stood before that Act, kept in force by Article 63, paragraph (1) or (2) of those supplementary provisions, or owes surviving-association old-age benefits (存続連合会老齢給付金) under Article 46, paragraph (3), Article 47, paragraph (3) or Article 49-2, paragraph (1) of those supplementary provisions.

存続連合会が附則第六十三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確定給付企業年金法第九十一条の二第…

施行の日（しこうのひ）

In the supplementary provisions (附則) of Act No. 80 of 1963, 1 October 1963, the date the main text of Article 1 of those supplementary provisions sets for that Act to come into effect.

前条本文に規定する施行の日

現物分配（げんぶつぶんぱい）

In the supplementary provisions (附則) of Act No. 6 of 2010, a distribution in kind as Article 10, paragraph (2) of those supplementary provisions defines it.

附則第十条第二項に規定する現物分配

下限割合（かげんわりあい）

In Articles 14 to 17 of the supplementary provisions (附則) of Act No. 102 of 2002, the rate a Cabinet Order (政令) sets under Article 55, paragraph (2) of this Act as Article 3 of that Act amended it (新老健法); where an insurer's share of participants aged 75 or over, etc. (七十五歳以上の加入者等) among its participants (加入者) for a period is below it, its participant adjustment rate for that period is worked out with this rate instead.

新老健法第五十五条第二項の政令で定める割合

清算未了特定基金（せいさんみりょうとくていききん）

A specified fund (特定基金) that, before Act No. 63 of 2013 came into effect, had been granted a deferral of payment under Article 34, paragraph (5) of the supplementary provisions (附則) of the Employees' Pension Insurance Act as it stood before that Act amended it, and that is still being wound up; Article 28, paragraph (3) of the supplementary provisions (附則) of Act No. 63 of 2013 keeps those earlier provisions in force for it.

附則第三十条第一項に規定する清算未了特定基金

障害者等（しょうがいしゃとう）

In the 2002 amending law (Act No. 65 of 2002), a person with a disability or other eligible person (障害者等) as defined in Article 9-2, paragraph (1) of the Income Tax Act (the exemption for such persons' postal savings (郵便貯金) interest), who takes the place of the elderly (老人等) in the former Article 10 on tax-free small savings while it stays in force for a transition period.

所得税法第九条の二第一項（障害者等の郵便貯金の利子所得の非課税）に規定する障害者等

鉄軌道用地（てっきどうようち）

Land for railways and tramways as defined in Article 17-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 4 of 2007; for fiscal 2007 a municipality that could not revise or decide its value by the tax notice deadline could collect the tax on it provisionally.

新法附則第十七条の三第一項に規定する鉄軌道用地

解散基金加入員（かいさんききんかにゅういん）

In the supplementary provisions (附則) of Act No. 61 of 1988, a person to whom a dissolved employees' pension fund (厚生年金基金) owed, on the day it dissolved, old-age pension benefits (老齢年金給付) under Article 130, paragraph (1) of the Employees' Pension Insurance Act as it stood before Act No. 63 of 2013, kept in force by Article 5, paragraph (1) of that Act's supplementary provisions.

解散した基金がその解散した日において平成二十五年改正法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平成二十五年改正法第一条の規定による改正前の…

改正後厚生年金保険法（かいせいごこうせいねんきんほけんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Employees' Pension Insurance Act as amended by Article 1 of that Act.

第一条の規定による改正後の厚生年金保険法

通算後譲渡損失の金額（つうさんごじょうとそんしつのきんがく）

The part of the taxpayer's net loss (純損失の金額) for the year, as defined in Article 32, paragraph 8 or Article 313, paragraph 8, that arises from a loss on the transfer of residential property (居住用財産の譲渡損失の金額), worked out as a Cabinet Order (政令) sets and leaving out the part for land or land rights over 500 square metres.

当該道府県民税又は市町村民税の所得割の納税義務者のその年において生じた第三十二条第八項又は第三百十三条第八項に規定する純損失の金額（以下この条において「純損失の金額」という。）のうち、居住用財産の譲渡…

改正後国民年金法（かいせいごこくみんねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the National Pension Act as amended by Article 3 of that Act.

第三条の規定による改正後の国民年金法

電子決済等代行業（でんしけっさいとうだいこうぎょう）

In the supplementary provisions (附則) of Act No. 49 of 2017, electronic payment services as defined in Article 2, paragraph (17) of the Banking Act as amended by Article 1 of that Act.

第一条の規定による改正後の銀行法（以下「新銀行法」という。）第二条第十七項に規定する電子決済等代行業

田園住居地域内市街化区域農地（でんえんじゅうきょちいきないしがいかくいきのうち）

Urbanization-area farmland (市街化区域農地) — farmland in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than the productive green land and other farmland Article 19-2, paragraph 1 of the supplementary provisions (附則) leaves out — that lies in a rural residential zone (田園住居地域) under Article 8, paragraph 1, item 1 of the City Planning Act.

附則第十九条の二第一項に規定する田園住居地域内市街化区域農地

経過日（けいかび）

In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the same day as in Article 49, paragraph (2) of the supplementary provisions of Ministry of Finance Order No. 53 of 2014: the day on which six years have passed from the date that 2014 Order came into effect.

平成二十六年改正規則附則第四十九条第二項に規定する経過日

保険料納付済期間（ほけんりょうのうふずみきかん）

In Article 10 of the supplementary provisions (附則) to Act No. 64 of 2014, the premium-paid period (保険料納付済期間) of the national pension as defined in Article 5, paragraph (1) of the National Pension Act: the time counted as paid up.

同法第五条第一項に規定する保険料納付済期間

特定地方独立行政法人等（とくていちほうどくりつぎょうせいほうじんとう）

In Article 9 of the supplementary provisions (附則) of Act No. 37 of 2021, the local incorporated administrative agencies (地方独立行政法人) listed in Article 58, paragraph (1), item (ii) of this Act as amended by Article 51 of that Act, and the organs of local governments (地方公共団体の機関) listed in paragraph (2), item (i) of that Article, which that paragraph treats as businesses handling personal information, pseudonymized personal information or information related to personal information.

第五十一条改正後個人情報保護法第五十八条第一項第二号に掲げる者又は同条第二項の規定により第五十一条改正後個人情報保護法第十六条第二項に規定する個人情報取扱事業者、同条第五項に規定する仮名加工情報取扱事…

扶養親族等の数（ふようしんぞくとうのかず）

In the tables used to work out a year's tax prepayment calculation base (予定納税基準額) under the supplementary provisions of the Income Tax Act and of its amending Acts from 1966 to 1988, the number of claimable spouses (控除対象配偶者) and dependents (扶養親族) taken into account for the previous year's income tax — and, in the tables from Act No. 18 of 1971 on, also the relatives working full-time in the taxpayer's business (事業専従者).

昭和４０年分の所得税につき、旧法第七十七条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の数の合計