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乗務員（じょうむいん）

Drivers, conductors, pilots and other staff who work aboard trains, motor vehicles, ships or aircraft.

申請等（しんせいとう）

In Article 2, paragraph (1), item (i)-3, an application, notification, report, request for review, request for re-examination or other matter under the labor and social insurance laws and regulations (労働社会保険諸法令), limited to those an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) specifies.

被扶養者（ひふようしゃ）

In this item, a person supported by a foreign national residing in Japan who resides, or is to reside, with the Dependent (家族滞在) status of residence, with the Designated Activities (特定活動) status designated for daily activities as that foreign national's dependant, or as that foreign national's supported spouse or child with a status of residence in Appended Table II of the Immigration Control and Refugee Recognition Act.

特定取引（とくていとりひき）

In Article 4, paragraph (2), item (ii), a transaction that a specified business operator (特定事業者) other than a lawyer or legal professional corporation carries out with a customer in the course of its specified business (特定業務) and that the third column of the Appended Table (別表) lists for its kind of operator, in each case as a Cabinet Order (政令) specifies; the sentence of Article 4, paragraph (1) that coins the name leaves out, at that point only, transactions that fall under paragraph (2).

普通出資（ふつうしゅっし）

A corporation's contribution to a federation or similar body (連合会等) — the Norinchukin Bank (農林中央金庫) or another cooperative whose members are limited to other cooperatives and similar corporations under its founding law listed in Appended Table 3 of the Corporation Tax Act — other than preferred equity (優先出資) under the Act on Preferred Equity Investment by Cooperative Structured Financial Institution.

公共法人等（こうきょうほうじんとう）

In Article 6, paragraph (12), item (ii), the domestic corporations listed in Appended Table 1 of the Income Tax Act, and financial institutions and financial instruments business operators, etc. that are domestic corporations, referred to in Article 3-3, paragraph (6).

準法定事務（じゅんほうていじむ）

In Article 9(1), work that an order of the competent ministries (主務省令) specifies as comparable to the work listed in the lower column of the Appended Table (別表), other than work based on a provision of a particular Act, and limited to work that meets the criteria a Cabinet Order (政令) sets, such as being of the same nature as that listed work.

準法定事務処理者（じゅんほうていじむしょりしゃ）

A person that an order of the competent ministries (主務省令) names as handling quasi-statutory work (準法定事務) comparable to the work listed in the Appended Table (別表).

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法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から同号イからニまでに掲げる…

原油（げんゆ）

Crude oil as defined in Article 2, item (i) of the Petroleum and Coal Tax Act (Act No. 25 of 1978).

石油石炭税法（昭和五十三年法律第二十五号）第二条第一号に規定する原油

ガス状炭化水素（がすじょうたんかすいそ）

Gaseous hydrocarbons as defined in Article 2, item 3 of the Petroleum and Coal Tax Act (Act No. 25 of 1978, still under its former title (石油税法) when Act No. 4 of 1988 was passed), as used in transitional provisions on petroleum tax and petroleum and coal tax rates in the supplementary provisions (附則) of Act No. 4 of 1988 and Act No. 16 of 2012.

同法第二条第三号に規定するガス状炭化水素

第一種圧力容器（だいいっしゅあつりょくようき）

A pressure vessel of a kind Cabinet Order (政令) specifies.

圧力容器であつて政令で定めるもの

社会福祉事業等の資産の譲渡等（しゃかいふくしじぎょうとうのしさんのじょうととう）

In the supplementary provisions (附則) of Act No. 73 of 1991, a transfer, etc. of assets (資産の譲渡等) listed in items 7 to 13 of Appended Table 1 (別表第一) of the Consumption Tax Act as amended by that Act, other than one listed in items 7 and 8 of Appended Table 1 of the Consumption Tax Act as it stood before that Act amended it.

資産の譲渡等で新法別表第一第七号から第十三号までに掲げる資産の譲渡等に該当するもの（旧法別表第一第七号及び第八号に掲げる資産の譲渡等に該当するものを除く。）

授産作業の資産の譲渡等（じゅさんさぎょうのしさんのじょうととう）

In the supplementary provisions (附則) of Act No. 73 of 1991, a transfer, etc. of assets (資産の譲渡等) made through work done as sheltered workshop activity in a business running a sheltered workshop for persons with physical disabilities (身体障害者授産施設), one for persons with intellectual disabilities (精神薄弱者授産施設) or another sheltered workshop (授産施設), as referred to in item (vii)(a) of Appended Table 1 of the Consumption Tax Act as amended by that Act (新法).

資産の譲渡等で新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するもの

昭和４０年分の所得税の課税総所得金額等（しょうわよんじゅうねんぶんのしょとくぜいのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1965 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 31 of 1966, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1966.

附則第五条第一項第二号（昭和四十一年分の予定納税基準額の計算の特例）に規定する課税総所得金額等

新区分（しんくぶん）

In Article 4, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the classification of depreciable assets into the kinds set out in the items of Article 28 of the Regulation for Enforcement of the Income Tax Act as amended by that Order, based on Appended Tables 1, 2, 5 and 6 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets as amended by Ministry of Finance Order No. 32 of 2008; for an individual with two or more business offices or ships who selects a depreciation method for each, that classification for each office or ship.

耐用年数改正省令による改正後の減価償却資産の耐用年数等に関する省令別表第一、別表第二、別表第五又は別表第六（有形減価償却資産の耐用年数表）の規定に基づく新規則第二十八条各号に定める種類の区分をいい、二以…

生命保険料（せいめいほけんりょう）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, the life insurance premiums as defined in the amended Act's life insurance premium deduction (生命保険料控除) provision — Article 75, paragraph (1) as read under the 1966 Act, Article 76, paragraph (1) in the later ones — declared on an employee's insurance premium deduction return and taken into account in working out the tax on a year's salary.

新法第七十六条第一項（生命保険料控除）に規定する生命保険料

労働諸法令（ろうどうしょほうれい）

In Appended Table 2 (別表第二), the labor Acts listed in items (i) to (xx)-20 of Appended Table 1 (別表第一), from the Labor Standards Act to the Act on Promoting the Resolution of Individual Labor-Related Disputes, the orders made under them, and the Administrative Complaint Review Act as far as it concerns appeals under those Acts and orders.

別表第一第一号から第二十号の二十までに掲げる法律及びこれらの法律に基づく命令並びに行政不服審査法（同表第…

社会保険諸法令（しゃかいほけんしょほうれい）

In Appended Table 2 (別表第二), the social insurance Acts listed in items (xxi) to (xxxi) of Appended Table 1 (別表第一), such as the Health Insurance Act, the Employees' Pension Insurance Act and the National Pension Act, the orders made under them, and the Administrative Complaint Review Act as far as it concerns appeals under those Acts and orders.

別表第一第二十一号から第三十一号までに掲げる法律及びこれらの法律に基づく命令並びに行政不服審査法（同表第…

区分（くぶん）

In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, a class of beneficiaries (受給権者) listed in the items of the Appended Table (別表) of this Act as amended by Article 7 of that Act, to whose members the same revaluation rates (再評価率) apply.

第七条の規定による改正後の厚生年金保険法別表各号に掲げる受給権者の区分