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A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
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
A consolidated 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事業年度
A consolidated full controlling interest as defined in Article 2, item (xii)-7-7 of the Corporation Tax Act as it read before its consolidated taxation rules were replaced: the relationship of full control between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to one Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.
旧法人税法第二条第十二号の七の七に規定する連結完全支配関係
後期高齢者調整金額
In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, an amount worked out on the model of Article 119, paragraph (2) of the Act on Assurance of Medical Care for Elderly People, which has a Ministry of Health, Labour and Welfare Order (厚生労働省令) set the amount for each insurer taking account of interest and other circumstances arising on the difference between the estimated and finalized old-old aid of two years before; it goes with the amount by which the fiscal 2010 estimated old-old aid (概算後期高齢者支援金) exceeded or fell short of the finalized one, in working out the national contribution to municipalities for fiscal 2012.
同条第二項の規定の例により算定した額
The fiscal year whose assessment date (賦課期日) is 1 January of the year after the day on which a city plan for urbanization promotion and control areas under Article 7, paragraph 1 of the City Planning Act as it stood before Article 1 of Act No. 73 of 2000 amended it, or a city plan dividing areas under Article 7, paragraph 1 of the City Planning Act, was set for the municipality's area, or another event a Cabinet Order (政令) specifies occurred (or that day itself where it fell on 1 January).
都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）第一条の規定による改正前の都市計画法第七条第一項に規定する市街化区域及び市街化調整区域に…
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
概算後期高齢者支援金
In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, the estimated old-old aid (概算後期高齢者支援金) of Article 119, paragraph (1) of the Act on Assurance of Medical Care for Elderly People: the estimated amount for a fiscal year, which, adjusted by the difference between the estimated and finalized amounts of two years before, gives the support payment for persons in the late stage of old age (後期高齢者支援金) collected from each insurer; used in working out the national contribution to municipalities for fiscal 2012.
高齢者の医療の確保に関する法律第百十九条第一項の概算後期高齢者支援金
In Article 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the creditable amount of a foreign country's corporate tax as Article 69, paragraph (1) of the Corporation Tax Act as amended by that Act defines it.
新法人税法第六十九条第一項に規定する控除対象外国法人税の額
Gasoline covered by the specified subsidy (特定補助金), other than gasoline exempt from gasoline tax under the Gasoline Tax Act or another law and other than gasoline for which that subsidy itself was or is to be received.
揮発油税法その他の法律の規定により揮発油税が免除された又は免除されるべき揮発油以外の揮発油で特定補助金の対象となるもの（当該特定補助金の交付を受けた又は受けるべきものを除く。）
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.
食品表示法（平成二十五年法律第七十号）第二条第一項に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品…
In the supplementary provisions (附則) of Act No. 8 of 2024, a certified house, etc. as defined in Article 41-19-4, paragraph (1) of this Act as amended by that Act.
同条第一項に規定する認定住宅等
通知カード
In Article 6 of the supplementary provisions (附則) of Act No. 16 of 2019, a notification card as provided for in Article 7(1) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures as it stood before Article 4 of Act No. 16 of 2019 amended it: the card by which the mayor of a municipality told a person their Individual Number (個人番号).
旧番号利用法第七条第一項に規定する通知カード
第三種被保険者
In the supplementary provisions (附則) of Act No. 34 of 1985, a person insured under the Employees' Pension Insurance Act (as a category 1 employees' pension insured person (第一号厚生年金被保険者)) who works regularly underground at a mine as defined in Article 4 of the Mining Act, or as a seafarer as defined in Article 1 of the Mariners Act on a ship as provided in Article 6, paragraph (1), item (iii) of the Employees' Pension Insurance Act, other than a class 4 insured person or a voluntarily continued mariner insured person.
鉱業法（昭和二十五年法律第二百八十九号）第四条に規定する事業の事業場に使用され、かつ、常時坑内作業に従事する厚生年金保険法に…
各種投資会社等
In Article 18, paragraphs (1), (3) and (7) of the supplementary provisions (附則) of Act No. 13 of 2025, an investment entity, etc. as defined in Article 82, item (xvi) of the Corporation Tax Act as Amended for 2026 (令和八年新法人税法).
令和八年新法人税法第八十二条第十六号に規定する各種投資会社等
居住用賃貸建物
A building, with its fixtures, that is a high-value specified asset (高額特定資産) or an adjustment-target self-constructed high-value asset (調整対象自己建設高額資産) and is not clearly not to be used for leasing housing (住宅の貸付け) under item (xiii) of Appended Table 2; under Article 30, paragraph (10), the tax on purchasing it is not deducted under paragraph (1) of that Article.
同項に規定する居住用賃貸建物
In Article 8 of the supplementary provisions (附則) of Act No. 62 of 2016, virtual currency exchange services as defined in Article 2, paragraph (7) of the Payment Services Act as amended by Article 11 of that Act: carrying on as a business the buying and selling of virtual currency (仮想通貨) or its exchange for other virtual currency, acting as intermediary, broker or agent for those, or managing users' money or virtual currency in connection with them.
第十一条の規定による改正後の資金決済に関する法律（以下この条において「新資金決済法」という。）第二条第七項に規定する仮想通貨交換業
経過措置医療法人
In the supplementary provisions (附則) of Act No. 84 of 2006, a medical corporation that is an association (社団), set up before that Act came into effect or applied for authorization of its establishment under Article 44, paragraph (1) before then and was authorized afterwards, whose articles of incorporation (定款) either say nothing about who receives its remaining assets or name someone other than the persons Article 44, paragraph (5) allows.
施行日前に設立された社団たる医療法人又は施行日前に医療法第四十四条第一項の規定による認可の申請をし、施行日以後に設立の認可を受けた社団たる医療法人であって、その定款に残余財産の帰属すべき者に関する規定…
宅地建物取引業者
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
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
被用者保険等保険者
In Articles 51 to 51-7 of the supplementary provisions (附則) of Act No. 62 of 2012, an insurer of employee insurance, etc. as defined in Article 10, paragraph (1) of the supplementary provisions of the National Health Insurance Act (Act No. 192 of 1958) as it stood before Article 3 of the Act Partially Amending the National Health Insurance Act, etc. to Establish a Sustainable Medical Insurance System (Act No. 31 of 2015) amended it, other than the Japan Health Insurance Association (全国健康保険協会) as insurer under Article 123, paragraph (1) of the Health Insurance Act.
持続可能な医療保険制度を構築するための国民健康保険法等の一部を改正する法律（平成二十七年法律第三十一号。以下「国保法等一部改正法」という。）第三条の規定による改正前の国民健康保険法（昭和三十三…