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旧区分（きゅうくぶん）

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 it stood before that Order amended it, based on Appended Tables 1, 2 and 5 to 8 (tables of useful lives of tangible depreciable assets) of the Ministerial Order (省令) on the useful life of depreciable assets (Ministry of Finance Order No. 15 of 1965) as it stood before Ministry of Finance Order No. 32 of 2008 amended it; for an individual with two or more business offices or ships who has selected a depreciation method for each, that classification for each office or ship.

…改正省令」という。）による改正前の減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号）別表第一、別表第二又は別表第五から別表第八まで（有形減価償却資産の耐用年数表）の規定に基づく改正前の所得税法施行規則（以下「旧規則」という…

同一の事由（どういつのじゆう）

In Article 116, paragraphs (2) and (3) and Article 117, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985, the same reason (同一の事由), as defined in Appended Table 1 (別表第一), item (i) of the Industrial Accident Compensation Insurance Act as it stood when Act No. 34 of 1985 was made, for which a pension under the Industrial Accident Compensation Insurance Act and a pension under the Employees' Pension Insurance Act as it stood before Act No. 34 of 1985 amended it, or a benefit equivalent to one, are both paid.

労働者災害補償保険法別表第一第一号に規定する同一の事由

昭和５８年分の課税総所得金額等（しょうわごじゅうはちねんぶん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 1983 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 5 of 1984, 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 1984.

附則第三条第一項第二号（昭和五十九年分の所得税に係る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

昭和６３年分の課税総所得金額等（しょうわろくじゅうさんねんぶん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 1988 — that year's taxable aggregate income, adjusted as Article 7, paragraph (1), item 2 of the supplementary provisions of Act No. 109 of 1988, 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 1989.

附則第七条第一項第二号に規定する課税総所得金額等

建物の貸付け（たてもののかしつけ）

In Article 46, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020, a lease of housing that Article 6 of that Act brought within item (xiii) of Appended Table 1 of the Consumption Tax Act: one whose contract does not state what the premises are for but where the circumstances of the lease clearly show they are used for people to live in, leases whose contract states that use having been within that item before.

資産の譲渡等で新消費税法別表第一第十三号に掲げる資産の譲渡等に該当するもの（第六条の規定による改正前の消費税法別表第一第十三号に掲げる資産の譲渡等に該当するものを除く。）

前々保険年度（ぜんぜんほけんねんど）

The period from 1 April of the year before last to 31 March of last year, over which average pension amounts are compared to work out the rate by which an industrial accident pension is reduced where another public pension is paid for the same cause.

前々年の四月一日から前年の三月三十一日まで

大学等（だいがくとう）

Universities and colleges of technology (高等専門学校) under the School Education Act, as Appended Table 20 uses the term in setting who may teach skill training courses (技能講習).

審理員（しんりいん）

For a request for re-examination (再審査請求), the person the re-examining agency (再審査庁) designates under Article 9, paragraph (1) as Article 66, paragraph (1) applies it, to conduct the proceedings; where no one is designated because the re-examining agency is a commission or other body (委員会等である再審査庁), Appended Table 3 has that agency act in the review officer's place.

委員会等である再審査庁（いいんかいとうであるさいしんさちょう）

A re-examining agency (再審査庁) that is one of the commissions and other bodies listed in Article 9, paragraph (1), which conducts the proceedings on a request for re-examination (再審査請求) itself, since no review officer (審理員) is designated for it.

特定研修（とくていけんしゅう）

In Appended Table 9, on who may carry out performance inspections of the machinery in Appended Table 1, item (i), training on that machinery, given by a registered agency for performance inspections (登録性能検査機関), whose classroom part covers its structure, construction, installation and materials, its attachments, its handling, cleaning and damage, and the applicable laws and regulations, strength calculation and inspection standards.

新法（しんぽう）

This Act as amended by Act No. 79 of 1989.

増加負担割合（ぞうかふたんわりあい）

In Article 24, Article 25, paragraph (1) and Appended Table 3 of the supplementary provisions (附則) of Act No. 74 of 2025, the ratio Appended Table 3 sets for each period, to which 50% is added to give the share of a part-time insured person's (短時間被保険者) health insurance premium that an employer who has applied may bear.

増加負担割合（ぞうかふたんわりあい）

In Article 22, Article 23, paragraph (1) and Appended Table 2 of the supplementary provisions (附則) of Act No. 74 of 2025, the ratio Appended Table 2 sets for each period, to which 50% is added to give the share of a part-time insured's (短時間被保険者) employees' pension insurance premium that an employer who has applied may, for the time being, bear.

新規則（しんきそく）

In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2010, the Regulation for Enforcement of the Income Tax Act as amended by that Order's amendment of Appended Table 3(4) that comes into effect on the date in Article 1, item (iii)-2 of those supplementary provisions.

大型自動車等（おおがたじどうしゃとう）

In Appended Table 2, large motor vehicles (大型自動車), mid-sized motor vehicles (中型自動車), semi-mid-sized motor vehicles (準中型自動車), special large motor vehicles (大型特殊自動車), trolleybuses and streetcars (路面電車), grouped together for the maximum penalties (反則金) the Table sets.

電子判決書（でんしはんけつしょ）

In Article 252, paragraph (1) of the Code of Civil Procedure as Article 21-2 and Appended Table 2 (別表第二) apply it to enforcement-related actions in a family court (家庭裁判所における執行関係訴訟手続), the electronic or magnetic record (電磁的記録) a court creates when it renders a judgment, recording the main text (主文), facts, reasons and other matters; the table reads that wording as a written judgment (判決書) stating them instead.

高度専門職省令（こうどせんもんしょくしょうれい）

Short name for Ministry of Justice Order No. 37 of 2014, which sets the criteria in the Highly Skilled Professional (高度専門職) row of Appended Table I(2) of the Immigration Control and Refugee Recognition Act.

予定納税基準額（よていのうぜいきじゅんがく）

The base amount for a resident's income tax prepayments (予定納税) under Article 104, paragraph (1), as worked out for the income tax of 1965 by these supplementary provisions (附則): broadly the resident's 1964 income tax on regular income less the tax withheld at source on it, minus a deduction taken from Appended Table 1 of these supplementary provisions according to that income and the number of the resident's spouse and dependants.

審査庁（しんさちょう）

The administrative agency (行政庁) with which a request for review (審査請求) has been filed, as Article 9, paragraph (1) defines it; for a request for re-examination (再審査請求), Appended Table 3 puts the re-examining agency (再審査庁) defined in Article 63 in its place.

都道府県知事等（とどうふけんちじとう）

In the Appended Table (別表), a prefectural governor, a city mayor (including the mayor of a special ward (特別区)), or the mayor of a town or village that runs a welfare office (福祉に関する事務所) under the Social Welfare Act.