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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

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.

…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する規定その他の法律の規定、平成二十四年一元化法附則第六十一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…

製造たばこ（せいぞうたばこ）

In the supplementary provisions (附則) of Act No. 13 of 1986, manufactured tobacco as defined in Article 3 of the Tobacco Tax Act (Act No. 72 of 1984) as it stood under its former title (たばこ消費税法).

たばこ消費税法（昭和五十九年法律第七十二号）第三条に規定する製造たばこ

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gasoline, in the transitional rule of the supplementary provisions (附則) of Act No. 15 of 1979 for gasoline removed or withdrawn free of tax before 1 June 1979.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。）

各連結事業年度（かくれんけつじぎょうねんど）

Each consolidated business year as defined in Article 2, paragraph (2), item (xix) of this Act as it stood before the amendments of Act No. 8 of 2020 that took effect in 2022 (四年旧措置法, the former Act of 2022), in the transitional rules of that Act's supplementary provisions (附則).

四年旧措置法第二条第二項第十九号に規定する連結事業年度

土地等（とちとう）

Land, etc. as defined in Article 11-6, paragraph 1 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (震災特例法), here land under a home that could no longer be lived in.

震災特例法第十一条の六第一項に規定する土地等

連結事業年度（れんけつじぎょうねんど）

In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated business year as defined in Article 2(2)(xix) of this Act as it stood before that Act amended it, which adopted Article 15-2 of the Corporation Tax Act: the period from the start to the end of the business year of the consolidated parent corporation (連結親法人) of a group that paid corporation tax together under the consolidated tax payment system (連結納税).

旧租税特別措置法第二条第二項第十九号に規定する連結事業年度

構成会社等（こうせいがいしゃとう）

In Article 14 and Article 16, paragraph (3) of the supplementary provisions (附則) of Act No. 3 of 2023, a constituent entity as defined in Article 82, item (xiii) of the Corporation Tax Act as those provisions name its amended text (令和六年新法人税法).

令和六年新法人税法第八十二条第十三号に規定する構成会社等

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

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

連結親法人事業年度（れんけつおやほうじんじぎょうねんど）

In Articles 14 to 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it: the business year of the consolidated parent corporation (連結親法人) of the consolidated corporation (連結法人) concerned, which, with some exceptions, set that corporation's consolidated business year (連結事業年度) under the consolidated tax payment system (連結納税).

旧法人税法第十五条の二第一項に規定する連結親法人事業年度

配当所得（はいとうしょとく）

Dividend income as defined in Article 24 of the Income Tax Act from dividends of surplus, dividends of profits, distributions of surplus, distributions of money (金銭の分配) or distributions of profit from securities investment trusts (証券投資信託), limited to those from corporations with their head or main office in Japan and excluding the dividends, etc. listed in Article 9, paragraph 1 of the Act on Special Measures Concerning Taxation.

…剰余金の分配、金銭の分配又は証券投資信託の収益の分配に係る所得税法第二十四条に規定する配当所得（この法律の施行地に主たる事務所又は事業所を有する法人から受けるこれらの金額に係るものに限るものとし、租税特別…

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

改定率（かいていりつ）

The rate, set at 1 for fiscal 2004 and revised each year under Articles 27-2 to 27-5 in line with prices and wages (with an adjustment during the adjustment period (調整期間)), by which the base amounts of pensions under this Act — such as 780,900 yen for the old-age basic pension (老齢基礎年金) — are multiplied.

国民年金法等の一部を改正する法律（平成十六年法律第百四号。以下「平成十六年改正法」という。）第一条の規定による改正後の第二十七条に規定する改定率

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 (xii)-6-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: a domestic corporation (内国法人) that had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of that Act to pay corporation tax as the taxpayer for itself and the other domestic corporations it wholly controls.

旧法人税法第二条第十二号の六の七に規定する連結親法人

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.

…日の属する年の翌年十二月三十一日（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、同日ま…

不動産（ふどうさん）

Building land (宅地) or a building as listed in Article 2, item 1 of the Real Estate Brokerage Act.

宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第一号に掲げる宅地又は建物

参加国等（さんかこくとう）

The foreign corporations (外国法人) Article 78, paragraph 1, item 3 of the supplementary provisions (附則) lists for the International Horticultural Expo 2027: official participants (公式参加者) — foreign states or international organizations that accepted the Japanese Government's official invitation to take part —, foreign corporations a Ministry of Internal Affairs and Communications Order (総務省令) sets that do an official participant's non-profit Expo work, and the Bureau International des Expositions (博覧会国際事務局).

次に掲げる外国法人（国内（この法律の施行地をいう。第六号において同じ。）に本店又は主たる事務所若しくは事業所を有しない法人をいう。以下この号、次号ロ及び第六号において同じ。）