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概算前期高齢者納付金（がいさんぜんきこうれいしゃのうふきん）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, the estimated young-old payment (概算前期高齢者納付金) of Article 37, 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 young-old payment (前期高齢者納付金) 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三十七条第一項の概算前期高齢者納付金

概算前期高齢者交付金（がいさんぜんきこうれいしゃこうふきん）

In Article 3 of the supplementary provisions (附則) of Act No. 28 of 2012, the estimated young-old subsidy (概算前期高齢者交付金) of Article 33, 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 young-old subsidy (前期高齢者交付金) paid to 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三十三条第一項の概算前期高齢者交付金

前期老人医療費見込額（ぜんきろうじんいりょうひみこみがく）

In Article 16 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's estimated elderly medical expenses for the earlier period: the expected cost, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, of the medical care, etc. (医療等) that municipalities (市町村) pay for in fiscal 2003 for the insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) and that is given before 1 October 2003; the insurer's estimated medical expense contribution (概算医療費拠出金) for fiscal 2003 is worked out from it.

市町村が平成十五年度において支弁する一の保険者に係る七十五歳以上の加入者等に対する平成十五年十月一日前に行われる医療等に要する費用の見込額として厚生労働省令で定めるところにより算定される額

後期老人医療費見込額（こうきろうじんいりょうひみこみがく）

In Article 16 of the supplementary provisions (附則) of Act No. 102 of 2002, an insurer's estimated elderly medical expenses for the later period: the expected cost, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, of the medical care, etc. (医療等) that municipalities (市町村) pay for in fiscal 2003 for the insurer's participants aged 75 or over, etc. (七十五歳以上の加入者等) and that is given on or after 1 October 2003; the insurer's estimated medical expense contribution (概算医療費拠出金) for fiscal 2003 is worked out from it.

市町村が平成十五年度において支弁する一の保険者に係る七十五歳以上の加入者等に対する平成十五年十月一日以後に行われる医療等に要する費用の見込額として厚生労働省令で定めるところにより算定される額

旧適用法人共済組合員期間（きゅうてきようほうじんきょうさいくみあいいんきかん）

A person's time as a member of the Japan Tobacco Industry, Nippon Telegraph and Telephone or Japan Railway mutual aid association (旧適用法人共済組合), including time deemed membership or added to it under other laws, as Article 3, item (viii) of the supplementary provisions (附則) of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) defines it.

厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三条第八号に規定する旧適用法人共済組合員期間

旧国家公務員共済組合員期間（きゅうこっかこうむいんきょうさいくみあいいんきかん）

A person's time as a member of a national public officers' mutual aid association (国家公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the National Public Officers Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xi) of the supplementary provisions (附則) of that Act defines it.

被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下「平成二十四年一元化法」という。）附則第四条第十一号に規定する旧国家公務員共済組合員期間

旧地方公務員共済組合員期間（きゅうちほうこうむいんきょうさいくみあいいんきかん）

A person's time as a member of a local public officers' mutual aid association (地方公務員共済組合) before Act No. 63 of 2012 came into effect on 1 October 2015, including time counted as such membership under the Local Public Officers, etc. Mutual Aid Association Act as it stood before that Act or under other laws, and time other laws add to it, as Article 4, item (xii) of the supplementary provisions (附則) of that Act defines it.

平成二十四年一元化法附則第四条第十二号に規定する旧地方公務員共済組合員期間

旧法適格機関投資家等特例投資運用業務（きゅうほうてきかくきかんとうしかとうとくれいとうしうんようぎょうむ）

The item (ii) specially permitted services for qualified institutional investors, etc. under the former Act (旧法第二号適格機関投資家等特例業務) defined in Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 32 of 2015, limited to those relating to rights for which solicitation for acquisition began before the date that Act came into effect, which that Article lets a person carry on until they end.

金融商品取引法の一部を改正する法律（平成二十七年法律第三十二号）附則第二条第一項に規定する旧法適格機関投資家等特例投資運用業務

課税貨物（かぜいかもつ）

In Article 11 of the supplementary provisions of Act No. 22 of 2005, taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods (外国貨物) taken out of a bonded area (保税地域) that are subject to consumption tax.

消費税法（昭和六十三年法律第百八号）第二条第一項第十一号に規定する課税貨物

信用の供与等（しんようのきょうよとう）

In Article 102, paragraphs (1) and (2) of the supplementary provisions (附則) of Act No. 107 of 1998, credit and contribution (信用の供与等) as defined in Article 13, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する信用の供与等

清酒等（せいしゅとう）

Sake, etc. (清酒等) as defined in Article 87, paragraph (1) of this Act as it stood before Act No. 3 of 2023 amended it: sake, synthetic sake, continuous-distilled shochu, single-distilled shochu, fruit wine, and happoshu (発泡酒) of the kinds that provision limited it to, as defined in the Liquor Tax Act.

旧租税特別措置法第八十七条第一項に規定する清酒等

電子調書（でんしちょうしょ）

An electronic or magnetic record (電磁的記録) a court clerk (裁判所書記官) prepares to record and certify the form, content and progress of proceedings on or outside a court date (期日) — the wording of Article 160, paragraph (1) of the Code of Civil Procedure that the appended table (別表) to Article 10 replaces with a written record (調書) for court proceedings under this Act.

期日又は期日外における手続の方式、内容及び経過等の記録及び公証をするためにこの法律その他の法令の規定により裁判所書記官が作成する電磁的記録

電子調書（でんしちょうしょ）

In Article 160, paragraph (1) of the Code of Civil Procedure, as Article 13 and the appended table (別表) apply it to bankruptcy proceedings, an electronic or magnetic record (電磁的記録) a court clerk (裁判所書記官) prepares under that Code or other laws and regulations to record and certify the form, content and course of proceedings on or outside a court date (期日); the table reads that wording as a written record (調書) instead.

期日又は期日外における手続の方式、内容及び経過等の記録及び公証をするためにこの法律その他の法令の規定により裁判所書記官が作成する電磁的記録

利益の配当（りえきのはいとう）

A dividend of profits (利益の配当) as Article 92, paragraph 1 of the Income Tax Act uses the term, as Article 5 of the supplementary provisions (附則) uses it for the credit against the prefectural income levy (所得割) for dividend income (配当所得).

同項に規定する利益の配当

金銭の分配（きんせんのぶんぱい）

A distribution of money as defined in Article 92, paragraph 1 of the Income Tax Act, which takes the meaning in Article 24, paragraph 1 of that Act: a distribution of money by an investment corporation (投資法人), other than one a Ministry of Finance Order (財務省令) specifies as made on a reduction of its total capital contributions.

同項に規定する金銭の分配

生命保険料（せいめいほけんりょう）

In the year-end adjustment (年末調整) tables of the Acts amending the Income Tax Act from 1966 to 1974, the life insurance premiums as defined in the amended Act's life insurance premium deduction (生命保険料控除) provision — Article 75, paragraph (1) as read under the 1966 Act, Article 76, paragraph (1) in the later ones — declared on an employee's insurance premium deduction return and taken into account in working out the tax on a year's salary.

新法第七十六条第一項（生命保険料控除）に規定する生命保険料

労働諸法令（ろうどうしょほうれい）

In Appended Table 2 (別表第二), the labor Acts listed in items (i) to (xx)-20 of Appended Table 1 (別表第一), from the Labor Standards Act to the Act on Promoting the Resolution of Individual Labor-Related Disputes, the orders made under them, and the Administrative Complaint Review Act as far as it concerns appeals under those Acts and orders.

別表第一第一号から第二十号の二十までに掲げる法律及びこれらの法律に基づく命令並びに行政不服審査法（同表第一号から第二十号の二十までに掲げる法律又はこれらの法律に基づく命令に係る不服申立ての場合に限る。）

外国法人税（がいこくほうじんぜい）

Foreign country's corporate tax as referred to in Article 66-7, paragraph (1) of this Act as amended by Act No. 8 of 2020 (四年新措置法).

四年新措置法第六十六条の七第一項に規定する外国法人税

特定発行者（とくていはっこうしゃ）

In Articles 18 and 19 of the supplementary provisions (附則) of Act No. 99 of 2007, a specified issuer as defined in Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act as amended by Article 2 of that Act.

同項に規定する特定発行者

証券投資信託（しょうけんとうししんたく）

A securities investment trust (証券投資信託) as defined in Article 2, paragraph 1, item 13 of the Income Tax Act: a securities investment trust under Article 2, paragraph 4 of the law on investment trusts and investment corporations (投資信託及び投資法人に関する法律) — an investment trust directed by the settlor (委託者指図型投資信託) whose main aim is to invest in securities and that a Cabinet Order (政令) specifies — or a similar foreign investment trust.

同法第二条第一項第十三号に規定する証券投資信託