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確定前期高齢者交付金（かくていぜんきこうれいしゃこうふきん）

In the supplementary provisions (附則) of Act No. 28 of 2012, the final young-old subsidy referred to in Article 33, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, against which the provisional young-old subsidy (概算前期高齢者交付金) for fiscal 2010 is compared: the difference adjusts the national contribution and the prefectural adjustment grants (都道府県調整交付金) for fiscal 2012 (Article 3, paragraphs (1) and (3)).

高齢者の医療の確保に関する法律第三十三条第一項の確定前期高齢者交付金

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.

…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。以下この項において「旧平成十八年証券取引法改正法」という。）附則第四十八条第一項の規定の…

連結控除限度個別帰属額（れんけつこうじょげんどこべつきぞくがく）

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 amount defined in Article 81-15(1) of the Corporation Tax Act as it stood before that Act: the part of the corporation tax on a consolidated business year's consolidated income (連結所得) that corresponds to consolidated foreign income (連結国外所得金額), calculated and attributed to each consolidated corporation (連結法人) as a Cabinet Order (政令) sets, up to which its foreign corporation tax could be credited.

旧法人税法第八十一条の十五第一項に規定する連結控除限度個別帰属額

連結超過利子個別帰属額（れんけつちょうかりしこべつきぞくがく）

In Article 125 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the part of the consolidated excess interest amount (連結超過利子額) attributed to each consolidated corporation, computed as a Cabinet Order (政令) specifies, as Article 68-89-3(6) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it defined it.

四年旧措置法第六十八条の八十九の三第六項に規定する連結超過利子個別帰属額

前期高齢者交付調整金額（ぜんきこうれいしゃこうふちょうせいきんがく）

In Article 30, paragraph (1) and Article 31, paragraph (1) of the supplementary provisions (附則) of Act No. 31 of 2015, the young-old subsidy adjustment amount of Article 33, paragraphs (1) and (2) of this Act: the amount worked out for each insurer, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, taking account of the interest arising on the difference between the estimated and the fixed young-old subsidy (前期高齢者交付金) of all insurers for the fiscal year before last, and other circumstances; it goes with the difference between the estimated and fixed young-old subsidy of the municipalities (市町村) in a prefecture's area two years before in working out the prefecture's young-old subsidy for fiscal 2018 and 2019.

高齢者の医療の確保に関する法律第三十三条第一項に規定する前期高齢者交付調整金額

前期高齢者納付調整金額（ぜんきこうれいしゃのうふちょうせいきんがく）

In Article 30, paragraph (2) and Article 31, paragraph (2) of the supplementary provisions (附則) of Act No. 31 of 2015, the young-old payment adjustment amount of Article 37, paragraphs (1) and (2) of this Act: the amount worked out for each insurer, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, taking account of the interest arising on the difference between the estimated and the fixed young-old payment (前期高齢者納付金) of all insurers for the fiscal year before last, and other circumstances; it goes with the difference between the estimated and fixed young-old payment of the municipalities (市町村) in a prefecture's area two years before in working out the prefecture's young-old payment for fiscal 2018 and 2019.

高齢者の医療の確保に関する法律第三十七条第一項に規定する前期高齢者納付調整金額

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改正法附則第十条の二に規定する経過措置…

個別控除対象外国法人税の額（こべつこうじょたいしょうがいこくほうじんぜいのがく）

In Article 32 of the supplementary provisions (附則) of Act No. 8 of 2020, the amount so named in Article 81-15, paragraph (1) of this Act as it stood before that Act amended it: the foreign corporation tax a consolidated corporation (連結法人) came to pay in a consolidated business year (連結事業年度), leaving out the part with a high tax burden and the other kinds that paragraph and a Cabinet Order (政令) excluded, that could be credited against the corporation tax on its consolidated income.

旧法人税法第八十一条の十五第一項に規定する個別控除対象外国法人税の額

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

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしていたがいこくほうじん）

As Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) defines it, a foreign corporation that on 31 December 2018 had a permanent establishment under the old definition (旧恒久的施設) but nothing counting as one under the new; the table in that paragraph uses it in place of a foreign corporation with a permanent establishment in Article 10-3, paragraph (3) and elsewhere.

所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人

高額電子移転可能型前払式支払手段（こうがくでんしいてんかのうがたまえばらいしきしはらいしゅだん）

Prepaid payment instruments for third-party business (第三者型前払式支払手段) whose unused balance (未使用残高) is recorded in a prepaid payment instruments record account (前払式支払手段記録口座) and can be transferred through an electronic data processing system, limited to those meeting requirements a Cabinet Office Order (内閣府令) sets, such as a high value that can be transferred at a time or within a set period, together with instruments a Cabinet Office Order treats as equivalent, as Article 3, paragraph (8) defines them.

第一条の規定による改正後の資金決済に関する法律（以下「新資金決済法」という。）第三条第八項に規定する高額電子移転可能型前払式支払手段

国内の会社（こくないのかいしゃ）

In Article 104, paragraph (7) of the supplementary provisions (附則) of Act No. 107 of 1998, a domestic company as referred to in Article 16-3, paragraph (1) of this Act as amended by Article 10 of that Act.

同項に規定する国内の会社

指針（ししん）

In Article 2 of the supplementary provisions (附則) to Act No. 63 of 2025, the guidelines provided for in Article 27-3, paragraph (2) of this Act as amended by Article 1 of that Act, on employers' measures to help workers receiving medical treatment balance it with work, which the Minister of Health, Labour and Welfare may set and publish before that provision comes into effect on 1 April 2026.

同項に規定する指針

更正（こうせい）

In Article 2, paragraphs 2 and 3 of the supplementary provisions (附則) of Act No. 9 of 2009, a reassessment relating to fictitious accounting (仮装経理): a reassessment by the prefectural governor under Article 53, paragraph 30 or 31 of the Local Tax Act as it stood before Article 1 of that Act amended it.

第一条の規定による改正前の地方税法（以下「旧法」という。）第五十三条第三十項又は第三十一項の道府県知事の更正

旧法（きゅうほう）

In the supplementary provisions (附則) of this Act as enacted in 1948, the previous juvenile law, 少年法 (Act No. 42 of 1922), in force before this Act.

従前の少年法（大正十一年法律第四十二号）

免許（めんきょ）

A driving license (運転免許) granted by a prefectural public safety commission (都道府県公安委員会).

道路交通法第八十四条第一項に規定する免許

派遣先（はけんさき）

A client (派遣先): the person that receives the services of dispatched workers (派遣労働者) through worker dispatch (労働者派遣), as defined in Article 2, item (iv).

労働者派遣法第二条第四号に規定する派遣先

保険者（ほけんしゃ）

In Article 5, paragraph (6) and Article 9 of the supplementary provisions (附則) of Act No. 31 of 2023, an insurer as defined in Article 7, paragraph (2) of this Act: one of the bodies that provide medical care benefits under the Medical Insurance Acts (医療保険各法).

高齢者の医療の確保に関する法律第七条第二項に規定する保険者

保険者等（ほけんしゃとう）

In Article 46 of the supplementary provisions (附則) of Act No. 62 of 2012: the Minister of Health, Labour and Welfare for health insurance run by the Japan Health Insurance Association (全国健康保険協会), and the health insurance society (健康保険組合) for health insurance a society runs.

全国健康保険協会が管掌する健康保険にあっては厚生労働大臣、健康保険組合が管掌する健康保険にあっては当該健康保険組合

管理者等（かんりしゃとう）

The manager, etc. (管理者等) of a condominium management association (管理組合), as referred to in Article 5-2, paragraph 1 of the Act on Advancement of Proper Condominium Management.

同項に規定する管理組合の管理者等