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通常市街化区域農地（つうじょうしがいかくいきのうち）

Urbanization area farmland (市街化区域農地), meaning farmland in an urbanization promotion area (市街化区域) under the City Planning Act other than productive green land (生産緑地) and certain other farmland, that lies outside a rural residential zone (田園住居地域), whose value for the fixed assets tax (固定資産税) is set by comparison with similar building land (宅地).

附則第十九条の二第一項に規定する通常市街化区域農地

仮決算の中間申告書（かりけっさんのちゅうかんしんこくしょ）

An interim return (中間申告書) stating the income or loss, and the tax on it, worked out by treating the first part of the business year as a business year of its own — under Article 72, paragraph (1) (with paragraph (5) for a group tax sharing subsidiary corporation (通算子法人)) for a domestic corporation, or Article 144-4, paragraph (1) or (2) for a foreign corporation — as Article 80, Article 144-13 and Article 29 of the supplementary provisions (附則) of Act No. 4 of 2017 use the term for refunds of tax on losses from a disaster.

第十一項に規定する仮決算の中間申告書

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

宅地建物取引業者（たくちたてものとりひきぎょうしゃ）

In the supplementary provisions (附則) of Act No. 131 of 1957, a real estate broker as defined in Article 8, paragraph (1) of this Act as it stood when that Act came into effect.

宅地建物取引業法第八条第一項に規定する宅地建物取引業者

特別永住者証明書（とくべつえいじゅうしゃしょうめいしょ）

The special permanent resident certificate provided for in Article 7, paragraph (1) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, held by a special permanent resident (特別永住者).

日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（第三項において「入管特例法」という。）第七条第一項に規定する特別永住者証明書

前期老人医療費見込額（ぜんきろうじんいりょうひみこみがく）

In Article 16 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's estimated elderly medical expenses for the earlier period: the expected cost, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, of the medical care, etc. (医療等) that municipalities (市町村) pay for in fiscal 2003 for the insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) and that is given before 1 October 2003; the insurer's estimated medical expense contribution (概算医療費拠出金) for fiscal 2003 is worked out from it.

市町村が平成十五年度において支弁する一の保険者に係る七十五歳以上の加入者等に対する平成十五年十月一日前に行われる医療等に要する費用の見込額として厚生労働省令で定めるところにより算定される額

後期老人医療費見込額（こうきろうじんいりょうひみこみがく）

In Article 16 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's estimated elderly medical expenses for the later period: the expected cost, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, of the medical care, etc. (医療等) that municipalities (市町村) pay for in fiscal 2003 for the insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) and that is given on or after 1 October 2003; the insurer's estimated medical expense contribution (概算医療費拠出金) for fiscal 2003 is worked out from it.

市町村が平成十五年度において支弁する一の保険者に係る七十五歳以上の加入者等に対する平成十五年十月一日以後に行われる医療等に要する費用の見込額として厚生労働省令で定めるところにより算定される額

退職被保険者等所属割合（たいしょくひほけんしゃとうしょぞくわりあい）

In the supplementary provisions (附則) of Act No. 28 of 2012, the ratio as provided in Article 7, paragraph (1), item (ii) of the supplementary provisions of this Act as amended by that Act, which Article 3 of those supplementary provisions applies to the adjustment base amounts (調整対象基準額), the aid for the old-old (後期高齢者支援金) and the bed conversion support payment (病床転換支援金) in working out the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012.

新国保法附則第七条第一項第二号に規定する退職被保険者等所属割合

旧適用法人共済組合員期間（きゅうてきようほうじんきょうさいくみあいいんきかん）

A person's time as a member of the Japan Tobacco Industry, Nippon Telegraph and Telephone or Japan Railway mutual aid association (旧適用法人共済組合), including time deemed membership or added to it under other laws, as Article 3, item (viii) of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) defines it.

厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三条第八号に規定する旧適用法人共済組合員期間

旧国家公務員共済組合員期間（きゅうこっかこうむいんきょうさいくみあいいんきかん）

A person's time as a member of a national public officers' mutual aid association (国家公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the National Public Officers Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xi) of the supplementary provisions (附則) of that Act defines it.

被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下「平成二十四年一元化法」という。）附則第四条第十一号に規定する旧国家公務員共済組合員期間

旧地方公務員共済組合員期間（きゅうちほうこうむいんきょうさいくみあいいんきかん）

A person's time as a member of a local public officers' mutual aid association (地方公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xii) of the supplementary provisions (附則) of that Act defines it.

平成二十四年一元化法附則第四条第十二号に規定する旧地方公務員共済組合員期間

旧法適格機関投資家等特例投資運用業務（きゅうほうてきかくきかんとうしかとうとくれいとうしうんようぎょうむ）

The item (ii) specially permitted services for qualified institutional investors, etc. under the former Act (旧法第二号適格機関投資家等特例業務) defined in Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, limited to those relating to rights for which solicitation for acquisition began before the date that Act came into effect, which that Article lets a person carry on until they end.

金融商品取引法の一部を改正する法律（平成二十七年法律第三十二号）附則第二条第一項に規定する旧法適格機関投資家等特例投資運用業務

信用の供与等（しんようのきょうよとう）

In Article 102, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 107 of 1998, credit and contribution (信用の供与等) as defined in Article 13, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する信用の供与等

扶養親族（ふようしんぞく）

In the table appended to the original supplementary provisions of this Act, a dependent (扶養親族) for whom the deduction for dependents under Article 11-10 of the Income Tax Act as it stood before this Act (旧法) was applied in the income tax for 1964.

昭和３９年分の所得税につき旧法第十一条の十の規定の適用を受けた扶養親族

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

改正前保険業法（かいせいまえほけんぎょうほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Insurance Business Act (Act No. 105 of 1995) as it stood before Article 131 of those supplementary provisions amended it.

附則第百三十一条の規定による改正前の保険業法（平成七年法律第百五号）

第二号施行日前認定（だいにごうしこうびまえにんてい）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, the certification of a transition plan (移行計画) under Article 10-3, paragraph (1) of the supplementary provisions of Act No. 84 of 2006 given before 1 October 2017, the date the item (ii) provisions of Act No. 57 of 2017 came into effect.

第二号施行日前にされた平成十八年改正法附則第十条の三第一項の認定

仮定前年度課税標準額等（かていぜんねんどかぜいひょうじゅんがくとう）

For specified farmland in an urbanization promotion area (特定市街化区域農地) or its comparable land (類似土地), the amount that would have been its prior-year tax base (前年度課税標準額) or comparable tax base (比準課税標準額) of city planning tax (都市計画税) for each of fiscal 1997 to 1999, as defined in Article 17, items 4 and 5 of the supplementary provisions (附則) of the Local Tax Act as it stood before the 2000 amendment, had it been, on each assessment date (賦課期日) from the year its urbanization promotion area was set (市街化区域設定年度), farmland under the main clause and not the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則), or of that Article of the Local Tax Act as it stood before the 1993 amendment as kept in force by Act No. 4 of 1993; where the actual tax base was lower, that actual amount.

当該特定市街化区域農地又は当該特定市街化区域農地の類似土地が附則第十九条の三第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度（以下本項において…

施行日以後老人医療費見込額（しこうびいごろうじんいりょうひみこみがく）

In Article 14 of the supplementary provisions (附則) of Act No. 102 of 2002, the estimated cost, worked out as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, of the medical care and payments of dietary treatment expenses for inpatients (入院時食事療養費) and specified medical expenses (特定療養費), including payments of medical expenses, and of payments of home-visit nursing expenses for the elderly (老人訪問看護療養費), transport expenses (移送費) and high-cost medical expenses (高額医療費), that municipalities (市町村) pay in fiscal 2002 for an insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) — as defined in Article 25, paragraph (1) of the law on health services for the elderly (老人保健法) as amended by Article 3 of that Act, including those treated as 75 or over under Article 9 of those supplementary provisions — for care given on or after 1 October 2002, when that Act came into effect.

…成十四年度において支弁する一の保険者に係る新老健法第二十五条第一項に規定する七十五歳以上の加入者等（附則第九条の規定により七十五歳以上の者とみなされる者であって加入者であるものを含む。以下この条から附則第十七条までにおいて単に「七十五歳以上の加入者等」という。）に対する施行日以後に行われる医療（医療費…

退職被保険者等概算調整対象基準額相当額（たいしょくひほけんしゃとうがいさんちょうせいたいしょうきじゅんがくそうとうがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, the provisional adjustment base amount (概算調整対象基準額) under Article 34, paragraph (1), item (iii) of the Act on Assurance of Medical Care for Elderly People, multiplied by the affiliation ratio of retired insured persons, etc. (退職被保険者等所属割合) as provided in Article 7, paragraph (1), item (ii) of the supplementary provisions of this Act as amended by that Act; it is used in working out the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012.

高齢者の医療の確保に関する法律第三十四条第一項第三号の概算調整対象基準額に退職被保険者等所属割合（新国保法附則第七条第一項第二号に規定する退職被保険者等所属割合をいう。以下同じ。）を乗じて得た額