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区分（くぶん）

In Articles 31 and 32 of the supplementary provisions (附則) of Act No. 104 of 2004, a class of beneficiaries (受給権者) listed in the items of the Appended Table (別表) of this Act as amended by Article 7 of that Act, to whose members the same revaluation rates (再評価率) apply.

第七条の規定による改正後の厚生年金保険法別表各号に掲げる受給権者の区分

卸売業（おろしうりぎょう）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, wholesale business as referred to in Article 38, paragraph (2) of those provisions, whose purchases a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a set ratio from 1 October 2019.

前条第二項に規定する卸売業

小売業（こうりぎょう）

In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, retail business as referred to in Article 38, paragraph (2) of those provisions, whose purchases a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a set ratio from 1 October 2019.

同条第二項に規定する小売業

銀行等（ぎんこうとう）

In the supplementary provisions (附則) of Act No. 49 of 2017, a bank; a Shinkin bank (信用金庫), labor bank (労働金庫) or credit cooperative (信用協同組合), or a federation of any of them; the Norinchukin Bank (農林中央金庫); the Shoko Chukin Bank (株式会社商工組合中央金庫); and agricultural, fishery and fishery processing cooperatives and their federations, each only where it carries on the business named in the provision of the Agricultural Co-operatives Act or the Fishery Industry Cooperative Act cited for it (and, for a federation of credit cooperatives, of the Small and Medium-Sized Enterprise Cooperatives Act).

銀行、農業協同組合法第十条第一項第三号の事業を行う農業協同組合及び農業協同組合連合会、水産業協同組合法第十一条第一項第四号の事業を行う漁業協同組合、同法第八十七条第一項第四号の事業を行う漁業協同組合連…

退職手当等（たいしょくてあてとう）

Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.

所得税法第百九十九条に規定する退職手当等

分社型分割等（ぶんしゃがたぶんかつとう）

In Article 8, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 79 of 2002, a company split by spin-off (分社型分割), a contribution in kind (現物出資) or a post-formation acquisition of assets (事後設立) as defined in Article 2, item (xii)-6 of this Act as that Act amended it.

分社型分割、現物出資又は事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。）

の発泡性酒類（のはっぽうせいしゅるい）

Other sparkling liquors (その他の発泡性酒類) as defined in Article 36, paragraph 2, item 3 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), as used in transitional provisions on liquor tax (酒税) rates in the supplementary provisions of Act No. 7 of 2018 and Act No. 3 of 2023.

所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第三号に規定するその他の発泡性酒類

長期信用銀行（ちょうきしんようぎんこう）

In the supplementary provisions (附則) of the Act Partially Amending the Banking Act, etc. (Act No. 106 of 2005), a long-term credit bank as defined in Article 2 of the Long Term Credit Bank Act as amended by Article 2 of that Act.

第二条の規定による改正後の長期信用銀行法（以下「新長期信用銀行法」という。）第二条に規定する長期信用銀行

第四種被保険者（だいよんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act under Article 15, paragraph (1) of that Act as it stood before Act No. 34 of 1985, kept in force by Article 43, paragraph (1) of those supplementary provisions, or by applying to the Minister of Health, Labour and Welfare (厚生労働大臣) under Article 43, paragraph (2) or (5) of them.

附則第四十三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旧厚生年金保険法第十五条第一項の規定によ…

特定適用事業所（とくていてきようじぎょうしょ）

In Article 17 of the supplementary provisions (附則) of Act No. 62 of 2012, each applicable place of business (適用事業所) of an employer whose applicable places of business together regularly employ more than 50 specified workers (特定労働者) — people under 70 who fall under none of the items of Article 12 of the Employees' Pension Insurance Act and are not specified under-three-quarters part-time workers (特定四分の三未満短時間労働者).

…保険法第十二条各号のいずれにも該当しないものであって、特定四分の三未満短時間労働者以外のものをいう。附則第四十六条第十二項において同じ。）の総数が常時五十人を超えるものの各適用事業所

純損失等の金額（じゅんそんしつとうのきんがく）

The losses and allowances a tax return may carry forward or back: an individual's net loss or casualty loss under the income tax rules, a corporation's loss (欠損金額) under the corporation tax rules, and, for gift tax, what is left of the 25 million yen special deduction for gifts taxed together with inheritance, as listed in Article 2, item (vi)(c).

国税通則法第二条第六号ハに規定する純損失等の金額

当該勧告遊休農地（とうがいかんこくゆうきゅうのうち）

In the tables of Article 17-3 of the supplementary provisions (附則), the land in question that is recommended idle farmland (勧告遊休農地) as defined in paragraph 1 of that Article: farmland for which a recommendation under Article 36, paragraph 1 of the Cropland Act has been made.

附則第十七条の三第一項に規定する勧告遊休農地

法人事業税交付金（ほうじんじぎょうぜいこうふきん）

In Article 6 of the supplementary provisions (附則) of Act No. 13 of 2016, the grant out of the enterprise tax (事業税) on corporations' businesses that Article 72-76 or Article 734, paragraph 4 of the Local Tax Act, as amended by the provisions of that Act which came into effect on 1 October 2019, requires prefectures and Tokyo Metropolis (都) to pay to municipalities.

元年新法第七十二条の七十六又は第七百三十四条第四項の規定により市町村に対し交付するものとされる法人の事業税に係る交付金

金融商品取引業者（きんゆうしょうひんとりひきぎょうしゃ）

In Article 10, paragraphs (1) and (3) and Article 12 of the supplementary provisions (附則) of Act No. 28 of 2019, a person registered by the Prime Minister under Article 29 of this Act (Article 2, paragraph (9)).

金融商品取引法第二条第九項に規定する金融商品取引業者

被用者保険等保険者（ひようしゃほけんとうほけんしゃ）

In 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 as it stood before Article 3 of the National Health Insurance Act, etc. Partial Amendment Act (国保法等一部改正法) amended it.

国保法等一部改正法第三条の規定による改正前の国民健康保険法附則第十条第一項に規定する被用者保険等保険者

船員任意継続被保険者（せんいんにんいけいぞくひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act by Article 44, paragraph (1) of those supplementary provisions, which covers certain people insured under mariners' insurance (船員保険) on the day before that Act came into effect.

附則第四十四条第一項の規定によつて厚生年金保険法による被保険者となつた者

調整対象基準調整金額（ちょうせいたいしょうきじゅんちょうせいきんがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, an amount calculated on the model of the adjustment amount as provided in Article 7, paragraph (3) of the supplementary provisions of this Act as amended by that Act, on the difference between the fiscal 2010 provisional amount (退職被保険者等概算調整対象基準額相当額) and final amount (退職被保険者等確定調整対象基準額相当額) equivalent to the adjustment base amount for retired insured persons, etc.; the difference and this amount together adjust 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三項に定める調整対象基準調整金額の算定の例により算定した額

旧法特例業務届出者等（きゅうほうとくれいぎょうむとどけでしゃとう）

In Article 3 and Article 5 of the supplementary provisions (附則) of Act No. 32 of 2015, a notifier of specially permitted services under the former Act (旧法特例業務届出者), or a person carrying on specially permitted investment management services (特例投資運用業務) under Article 48, paragraph (1) of the supplementary provisions of Act No. 65 of 2006 as it stood before Article 10 of the 2015 Act's supplementary provisions amended it, other than a financial instruments business operator, etc. under paragraph (4) of that Article.

旧法特例業務届出者及び特例投資運用業務届出者（附則第十条の規定による改正前の証券取引法等の一部を改正する法律（平成十八年法律第六十五号。以下この項にお…

第二号施行日前認定医療法人（だいにごうしこうびまえにんていいりょうほうじん）

In Articles 7 and 8 of the supplementary provisions (附則) of Act No. 57 of 2017, a transitional medical corporation (経過措置医療法人) under Article 10-2 of the supplementary provisions of Act No. 84 of 2006 whose transition plan (移行計画) was certified before 1 October 2017, the date the item (ii) provisions of Act No. 57 of 2017 came into effect.

第二号施行日前認定（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をいう。以下この項並びに次条第一項及び第二項において同じ。）を受けた平成十八年…

旧私立学校教職員共済加入者期間（きゅうしりつがっこうきょうしょくいんきょうさいかにゅうしゃきかん）

A person's time as a member of the private school personnel mutual aid system (私立学校教職員共済制度) under the Private School Personnel Mutual Aid Association Act before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under that Act as it stood before Act No. 63 of 2012 or under other laws, as Article 4, item (xiii) of the supplementary provisions (附則) of Act No. 63 of 2012 defines it.

平成二十四年一元化法附則第四条第十三号に規定する旧私立学校教職員共済加入者期間