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連結所得（れんけつしょとく）

Consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it stood before Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) amended it: the income of a consolidated parent corporation (連結親法人) and its consolidated subsidiary corporations (連結子法人).

旧法人税法第二条第十八号の四に規定する連結所得

連結法人（れんけつほうじん）

In the supplementary provisions of Act No. 8 of 2020, a consolidated corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第二条第十二号の七の二に規定する連結法人

旧リース譲渡（きゅうりーすじょうと）

In Article 17 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025), a lease transfer (リース譲渡) as Article 63, paragraph (1) of the Corporation Tax Act as it stood before that Act defined it, made in a business year beginning on or before 31 March 2027; that old Article 63 stays in force for computing the income from it.

令和九年三月三十一日以前に開始した事業年度において行われた同条第一項に規定するリース譲渡

高速取引行為（こうそくとりひきこうい）

Buying and selling securities or conducting market derivatives transactions, entrusting either to another, or a similar act a Cabinet Order (政令) specifies, where the decision to do it is made automatically by an electronic data processing system and the information needed to carry it out is sent to a financial instruments exchange or other recipient a Cabinet Office Order (内閣府令) specifies by a method that Order sets for shortening the time sending it would normally take, other than acts a Cabinet Order exempts as posing no risk to the protection of investors.

この法律による改正後の金融商品取引法（以下「新法」という。）第二条第四十一項に規定する高速取引行為

第二種資金移動業（だいにしゅしきんいどうぎょう）

In the supplementary provisions (附則) of Act No. 50 of 2020, type II funds transfer services as defined in Article 36-2, paragraph (2) of the Payment Services Act as amended by Article 14 of that Act: funds transfer services consisting only of funds transfer transactions for transfers of no more than an amount a Cabinet Order (政令) sets as small, other than type III funds transfer services (第三種資金移動業).

新資金決済法第三十六条の二第二項に規定する第二種資金移動業

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）

A consolidated parent corporation business year as defined in Article 15-2, paragraph 1 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020, which amended the Income Tax Act and other laws, amended it.

四年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

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

自動車等持出困難区域（じどうしゃとうもちだしこんなんくいき）

An area that the Minister for Internal Affairs and Communications (総務大臣) designates and publicly notifies as one where, because entry is difficult, motor vehicles and light motor vehicles with three or more wheels cannot readily be moved out; it lies within an evacuation order area (避難指示区域) that on 1 January 2012 was covered by an instruction to set a restricted area (警戒区域) under Article 63, paragraph 1 of the Basic Act on Disaster Management, as read under Article 28, paragraph 2 of the Act on Special Measures for Responding to Nuclear Disasters, which the head of the Nuclear Emergency Response Headquarters (原子力災害対策本部長) gave to mayors after the nuclear power plant accident under Article 20, paragraph 3 of that Act as it stood before Article 54 of the supplementary provisions (附則) of the Act for Establishment of the Nuclear Regulation Authority (Act No. 47 of 2012) amended it.

…域であつて平成二十四年一月一日において原子力発電所の事故に関して原子力規制委員会設置法（平成二十四年法律第四十七号）附則第五十四条による改正前の原子力災害対策特別措置法第二十条第三項の規定により原子力災害…

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

特定事由（とくていじゆう）

In Articles 9-4-7 and 9-4-9 to 9-4-11 of the supplementary provisions (附則), a failure to carry out, or a grossly improper handling of, administrative work that this Act or other laws a Cabinet Order (政令) names required.

この法律その他の政令で定める法令の規定に基づいて行われるべき事務の処理が行われなかつたこと又はその処理が著しく不当であること

旧リース譲渡（きゅうりーすじょうと）

A lease transfer as defined in Article 65, paragraph (1) of this Act as it stood before the 2025 amending law (Act No. 13 of 2025), made in 2027 or an earlier year.

令和九年以前の各年において行われた同項に規定するリース譲渡

災害損失欠損金額（さいがいそんしつけっそんきんがく）

In Article 22 of the supplementary provisions (附則) of Act No. 8 of 2020, a net operating loss caused by a disaster as defined in Article 58, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it (旧法人税法).

同条第一項に規定する災害損失欠損金額

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

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

特別調整前概算医療費拠出金相当額（とくべつちょうせいまえがいさんいりょうひきょしゅつきんそうとうがく）

In Articles 27 and 28 of the supplementary provisions (附則) of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002), the total of the amounts listed in the items of Article 55, paragraph (1) of the law on health services for the elderly (老人保健法) as it stood before Article 3 of that Act amended it.

健康保険法等の一部を改正する法律（平成十四年法律第百二号）第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額

旧恒久的施設（きゅうこうきゅうてきしせつ）

In Article 6, paragraphs 3 and 7 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018), a permanent establishment (恒久的施設) as Article 72, item 5 of the Local Tax Act defined it before that Act amended it: a foreign corporation's or non-resident individual's branch, factory or other fixed place of business in Japan that a Cabinet Order (政令) specifies, its construction site in Japan where construction work lasts more than a year, or an agent with authority to conclude contracts on its behalf that a Cabinet Order specifies, or, where a tax treaty Japan has concluded provides otherwise, what that treaty defines as one.

旧法第七十二条第五号に規定する恒久的施設

別表第二法人等（べっぴょうだいにほうじんとう）

In Article 7 of the supplementary provisions (附則) of Act No. 37 of 2021, the corporations listed in Appended Table 2 (別表第二) of this Act as amended by Article 50 of that Act; the Japan Organization of Occupational Health and Safety (独立行政法人労働者健康安全機構), where Article 58, paragraph (2) of that amended Act treats it as a business handling personal information, pseudonymized personal information or information related to personal information; and businesses handling personal information (個人情報取扱事業者) that are academic research institutions or the equivalent (学術研究機関等).

第五十条改正後個人情報保護法別表第二に掲げる法人、第五十条改正後個人情報保護法第五十八条第二項の規定により第五十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…

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…

旧家屋（きゅうかおく）

In Article 44-2, paragraphs 4 and 9 of the supplementary provisions (附則), a former house as defined in Article 11-6, paragraph 5 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake: the house, lost in the Great East Japan Earthquake, that the deceased (被相続人) owned and lived in and in which the heir was living just before it could no longer be lived in.

同条第五項に規定する旧家屋