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耐震改修（たいしんかいしゅう）

A seismic retrofit (耐震改修) as defined in Article 73-27-2, paragraph 1: a seismic retrofit as the law on promoting the seismic retrofitting of buildings defines it, leaving out partial demolition and improvement of the site.

第七十三条の二十七の二第一項に規定する耐震改修

事業用資産（じぎょうようしさん）

Inventory, fixed assets, etc. (固定資産等 — fixed assets and similar assets a Cabinet Order (政令) sets, used in a business yielding real estate, business or forestry income) or forests, as defined in Article 7, paragraph 7 of the Earthquake Special Provisions Act (震災特例法).

震災特例法第七条第七項に規定する事業用資産

電磁的記録（でんじてききろく）

A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing, as Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021 defines it.

同条第一項に規定する電磁的記録

確定申告書（かくていしんこくしょ）

A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.

新所得税法第二条第一項第三十七号に規定する確定申告書

分割型分割（ぶんかつがたぶんかつ）

In Article 20, paragraph (4) of the supplementary provisions (附則) of Act No. 7 of 2001, a company split by split-off as defined in Article 2, paragraph (2), item (xii) of this Act as that Act amended it, in the rule adding a reserve for special depreciation (特別償却準備金) to gross profits (益金) when a corporation moves all its depreciable assets to another by a merger or such a split.

同項第十二号に規定する分割型分割

半期報告書（はんきほうこくしょ）

In Article 3 of the supplementary provisions (附則) of Act No. 79 of 2023, a semiannual securities report under Article 24-5, paragraph (1) of this Act as amended by the provisions of that Act that came into effect on 1 April 2024.

第三号新金融商品取引法第二十四条の五第一項に規定する半期報告書

派遣元事業主（はけんもとじぎょうぬし）

A staffing provider (派遣元事業主): a person that holds the license of the Minister of Health, Labour and Welfare under Article 5, paragraph (1) to carry on worker dispatching services (労働者派遣事業).

労働者派遣法第二条第四号に規定する派遣元事業主

従前額改定率（じゅうぜんがくかいていりつ）

In Article 31, paragraph (1) and Article 32, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 104 of 2004, the previous-amount revision rate referred to in Article 21, paragraph (2) of the supplementary provisions of Act No. 18 of 2000 as amended by Article 27 of Act No. 104 of 2004 — the rate by which that Article multiplies the pension amount worked out under the former formula.

第二十七条の規定による改正後の平成十二年改正法附則第二十一条第二項の従前額改定率

郵便貯金銀行（ゆうびんちょきんぎんこう）

In Article 50, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the postal savings bank (郵便貯金銀行) as Article 94 of the Postal Service Privatization Act defines it: the stock company (株式会社) that Japan Post Holdings (日本郵政株式会社) sets up under Article 95 of that Act to carry on banking business.

郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行

時価評価法人（じかひょうかほうじん）

In Article 5, paragraph (2) of the supplementary provisions (附則) of Act No. 79 of 2002, a corporation that comes under the parent's full control (完全支配関係) during the parent's first consolidated business year (最初連結事業年度) and, at the end of its business year containing the day it did so, holds assets subject to fair valuation, etc. (時価評価資産等), other than one listed in the items of Article 61-12, paragraph (1) of the Corporation Tax Act as that Act amended it.

当該完全支配関係を有することとなった日の属する事業年度終了の時に時価評価資産等を有する当該他の内国法人（新法人税法第六十一条の十二第一項各号に掲げるものを除く。）

非居住外国人（ひきょじゅうがいこくじん）

In Article 31, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), a person without Japanese nationality who has had no domicile in Japan at any time from that Act's effective date (施行日) until the inheritance, bequest (遺贈) or gift; for property acquired from such a person up to 31 March 2022 by someone who also has no domicile in Japan and no Japanese nationality, Article 1-3, paragraph (1), item (ii), (b) and Article 1-4, paragraph (1), item (ii), (b) as amended by that Act are read to list that person beside the non-resident decedent (非居住被相続人) and non-resident donor (非居住贈与者).

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）附則第三十一条第二項に規定する非居住外国人

当該適用年度（とうがいてきようねんど）

The applicable year (適用年度) as referred to in Article 42-4, paragraph (19), item (iii) of this Act as amended by Article 16 of Act No. 8 of 2020, in the transitional rule counting a former consolidated business year's experimental research expenses (試験研究費の額) toward the credit.

四年新措置法第四十二条の四第十九項第三号に規定する適用年度

当分の間税率（とうぶんのあいだぜいりつ）

The tax rate set for the time being: for gasoline tax and local gasoline tax, the rate under the special rate provisions of this Act as they stood before Article 1 of Act No. 81 of 2025 amended them; for light oil delivery tax (軽油引取税), the rate under the special rate provisions in the supplementary provisions (附則) of the Local Tax Act.

第一条の規定による改正前の租税特別措置法の規定に基づく揮発油税及び地方揮発油税の税率の特例による当分の間の税率

資金移動業者（しきんいどうぎょうしゃ）

In Articles 7 and 13 of the supplementary provisions (附則) of Act No. 50 of 2020, a funds transfer service provider as defined in Article 2, paragraph (3) of the Payment Services Act: a person registered under Article 37 of that Act.

資金決済に関する法律第二条第三項に規定する資金移動業者

外国証券会社（がいこくしょうけんがいしゃ）

In Articles 40 and 43 of the supplementary provisions (附則) of Act No. 107 of 1998, a foreign securities company as defined in Article 2, item (ii) of the law on foreign securities firms (外国証券業者に関する法律) as it stood before Article 3 of that Act amended it.

第三条の規定による改正前の外国証券業者に関する法律（以下「旧外国証券業者法」という。）第二条第二号に規定する外国証券会社

所定給付日数（しょていきゅうふにっすう）

The number of days for which the basic allowance (基本手当) is paid on one recipient qualification (受給資格), set by Article 22, paragraph (1) — 90, 120 or 150 days depending on the qualified recipient's basic period for calculation (算定基礎期間) — or by the provisions that set it otherwise for certain qualified recipients.

雇用保険法第二十二条第一項に規定する所定給付日数

短時間被保険者（たんじかんひほけんしゃ）

In Article 24 of the supplementary provisions (附則) of Act No. 74 of 2025, a specified under-three-quarters part-time worker (特定四分の三未満短時間労働者) as defined in Article 46, paragraph (1) of the supplementary provisions of Act No. 62 of 2012 who is insured under health insurance in grades 1 to 9 of the standard monthly remuneration grades (標準報酬月額等級).

平成二十四年機能強化法附則第四十六条第一項に規定する特定四分の三未満短時間労働者であり、かつ、健康保険の被保険者（標準報酬月額等級のうち第一級から第九級までに該当する者に限る。）であるもの

実施機関積立金（じっしきかんつみたてきん）

In Article 27 of the supplementary provisions (附則) of Act No. 63 of 2012, implementing organization reserves as provided for in Article 79-2 of this Act as amended by that Act; the part of each implementing organization's reserves worked out under that Article is treated as having been set aside as such reserves on the day that Act came into effect.

改正後厚生年金保険法第七十九条の二に規定する実施機関積立金

病床転換支援金（びょうしょうてんかんしえんきん）

The bed conversion support payment under Article 7, paragraph (1) of the supplementary provisions (附則) of the Act on Assurance of Medical Care for Elderly People: a levy that insurers — for national health insurance, the prefectures — pay each fiscal year, which funds the grants toward prefectures' schemes subsidising hospitals and clinics that cut certain kinds of beds and add places in care facilities (病床転換助成事業).

高齢者の医療の確保に関する法律附則第七条第一項に規定する病床転換支援金

一般用医薬品等（いっぱんよういやくひんとう）

Pharmaceuticals requiring guidance (要指導医薬品) as defined in Article 4, paragraph 5, item 3 of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, and over-the-counter drugs (一般用医薬品) as defined in item 4 of that paragraph, whose purchase costs Article 4-5 of the supplementary provisions (附則) lets a taxpayer of the income levy (所得割) choose to deduct in place of medical expenses.

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品