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各連結事業年度（かくれんけつじぎょうねんど）

In transitional rules of the supplementary provisions (附則) of Act No. 7 of 2018 (Article 28) and of Act No. 13 of 2025 (Article 17), each consolidated business year as defined in Article 15-2, paragraph (1) of this Act as it stood before Article 3 of Act No. 8 of 2020 amended it: the period from the first to the last day of the business year of the consolidated parent corporation (連結親法人), with adjustments for a subsidiary that left or joined the group partway through.

所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度

みなし課税期間（みなしかぜいきかん）

In the supplementary provisions (附則) of Act No. 68 of 2012, an interim filing period (中間申告対象期間) — the one-, three- or six-month period under Article 42 of the Consumption Tax Act for which an interim return (中間申告書) is filed — at the times when Article 43, paragraph (1) of that Act treats it as one taxable period (課税期間), as it does where a business operator files that interim return on its actual figures for the period.

消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合における当該中間申告対象期間

登録国外事業者（とうろくこくがいじぎょうしゃ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, a foreign business operator (国外事業者) registered with the Commissioner of the National Tax Agency (国税庁長官) under Article 39, paragraph (1) of the supplementary provisions of Act No. 9 of 2015 — a registration open to a foreign business operator not exempt from paying consumption tax that provided, or intended to provide, electronic services (電気通信利用役務の提供) other than those for businesses; one so registered on 1 September 2023 that had not filed a notice asking to cancel the registration is treated as registered as a qualified invoice issuer (適格請求書発行事業者) on 1 October 2023.

所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者

特定電子メール（とくていでんしめーる）

Specified electronic mail (特定電子メール) as defined in Article 2, item (ii) of this Act as amended by Act No. 54 of 2008, used in that amending Act's supplementary provisions (附則) for people who had already asked for or agreed to such mail when it came into effect.

この法律による改正後の特定電子メールの送信の適正化等に関する法律（以下この条及び次条において「新法」という。）第二条第二号に規定する特定電子メール

為替取引分析業（かわせとりひきぶんせきぎょう）

In Article 4 of the supplementary provisions (附則) of Act No. 61 of 2022, funds transfer transaction analysis services as defined in Article 2, paragraph (18) of the Payment Services Act as amended by that Act: carrying on as a business, as entrusted by two or more financial institutions, etc. (金融機関等), analysis of their funds transfer transactions (為替取引) for payments listed in Article 17 of the Foreign Exchange and Foreign Trade Act, for publicly notified international terrorists (公告国際テロリスト) under Article 9 of the 2014 Act on freezing the assets of international terrorists (Act No. 124 of 2014) as it then stood, or for the judgement under Article 8, paragraph (1) of the Act on Prevention of Transfer of Criminal Proceeds, and notifying them of the results.

新資金決済法第二条第十八項に規定する為替取引分析業

製造たばこの区分（せいぞうたばこのくぶん）

The categories of manufactured tobacco (製造たばこ) set out in Article 74, paragraph 2 of the Local Tax Act as amended by Article 1 of Act No. 3 of 2018.

新法第七十四条第二項に規定する製造たばこの区分

記録命令付差押え（きろくめいれいつきさしおさえ）

In Article 2 of the supplementary provisions (附則) of Act No. 39 of 2025, a seizure with a recording order as defined in Article 99-2 of the Code of Criminal Procedure as it stood before the item (iii) amendments of that Act (第三号改正前刑事訴訟法); where an order for such a seizure was made under that Code, the Juveniles Act or the other laws the article names, as they stood before those amendments, before the date they come into effect, the earlier rules go on applying to the seizure.

第三号改正前刑事訴訟法第九十九条の二に規定する記録命令付差押え

経過措置内国法人（けいかそちないこくほうじん）

In Article 45, paragraph (2) of the supplementary provisions (附則) of Act No. 4 of 2022, a domestic corporation in Okinawa that was set up by the end of the transitional period for the former information and communications industry promotion plan (経過旧情報通信産業振興計画期間) and has its head office in a former special information and communications industry zone, or was set up by the end of the transitional period for the former international logistics hub industrial cluster plan (経過旧国際物流拠点産業集積計画期間) and has its head office in a former international logistics hub industrial cluster area; for it, Article 60 counts from the designation or submission under the Act on Special Measures for the Promotion and Development of Okinawa before its amendment.

所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十五条第二項各号に掲げる法人に該当する内国法人

延滞税特例基準割合（えんたいぜいとくれいきじゅんわりあい）

In Article 16-2 and Article 82-2 of the supplementary provisions (附則) of Act No. 63 of 2013, the special base rate for delinquent tax as provided for in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation; for the time being, in any year in which it is below 7.3% a year, the 14.6% rate in Article 16, paragraph (1), item (ii) of those supplementary provisions becomes that rate plus 7.3% for that year.

租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合

個別間接課税済金額（こべつかんせつかぜいずみきんがく）

In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the individual indirectly taxed amount as defined in Article 68-93-4, paragraph (10), item (ii)(b) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it (四年旧措置法).

四年旧措置法第六十八条の九十三の四第十項第二号ロに規定する個別間接課税済金額

金融商品取引業者等（きんゆうしょうひんとりひきぎょうしゃとう）

In the supplementary provisions (附則) of Act No. 65 of 2006, from Article 48, paragraph (2) on, a financial instruments business operator (金融商品取引業者) or a registered financial institution (登録金融機関), as Article 34 of this Act defines the term.

金融商品取引法第三十四条に規定する金融商品取引業者等

旧農林共済組合員期間（きゅうのうりんきょうさいくみあいいんきかん）

The period of former agriculture, forestry and fishery mutual aid membership (旧農林共済組合員期間) as defined in Article 2, paragraph (1), item (vii) of the supplementary provisions (附則) of Act No. 101 of 2001, the Act that abolished the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, among others, to integrate that mutual aid scheme with employees' pension insurance.

厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第二条第一項第七号に規定する旧農林共済組合員期間

施行日前老人医療費額（しこうびまえろうじんいりょうひがく）

In Article 10, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 89 of 1991, the cost of the medical care and payments of specified medical expenses (特定療養費), including payments of medical expenses, and of payments of medical expenses at health care facilities for the elderly (老人保健施設療養費), that municipalities (市町村) paid in fiscal 1991 for an insurer's participants aged 70 or over, etc. (七十歳以上の加入者等) for care given before 1 January 1992, when that Act came into effect.

市町村が平成三年度において支弁した一の保険者に係る七十歳以上の加入者等に対する施行日前に行われた医療（医療費の支給を含む。）、特定療養費の支給（医療費の支給を含む。）及び老人保健施設療養費の支給に要す…

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 3 of the supplementary provisions (附則) of Act No. 28 of 2012, an amount worked out on the model of Article 37, paragraph (2) of the Act on Assurance of Medical Care for Elderly People, which has a Ministry of Health, Labour and Welfare Order (厚生労働省令) set the amount for each insurer taking account of interest and other circumstances arising on the difference between the estimated and finalized young-old payment of two years before; it goes with the amount by which the fiscal 2010 estimated young-old payment (概算前期高齢者納付金) exceeded or fell short of the finalized one, in working out the national contribution to municipalities for fiscal 2012.

同条第二項の規定の例により算定した額

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 3 of the supplementary provisions (附則) of Act No. 28 of 2012, an amount worked out on the model of Article 33, paragraph (2) of the Act on Assurance of Medical Care for Elderly People, which has a Ministry of Health, Labour and Welfare Order (厚生労働省令) set the amount for each insurer taking account of interest and other circumstances arising on the difference between the estimated and finalized young-old subsidy of two years before; it goes with the amount by which the fiscal 2010 estimated young-old subsidy (概算前期高齢者交付金) exceeded or fell short of the finalized one, in working out the national contribution to municipalities for fiscal 2012.

同条第二項の規定の例により算定した額

特定公社債以外の公社債（とくていこうしゃさいいがいのこうしゃさい）

In Article 16 of the supplementary provisions (附則) of Act No. 11 of 2021, a public or corporate bond (公社債, as Article 2(1)(v) of this Act defines it) that is not a specified public and corporate bond (特定公社債) under Article 3(1)(i).

租税特別措置法第二条第一項第五号に規定する公社債

軽減対象課税資産の譲渡等（けいげんたいしょうかぜいしさんのじょうととう）

In Article 52, paragraphs (1) and (3) and Article 53, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable transfer, etc. of assets subject to the reduced rate as defined in Article 2, paragraph (1), item (ix)-2 of the Consumption Tax Act — one listed in Appended Table 1 (別表第一) — other than one exempt from consumption tax under Article 7, paragraph (1) (exports and similar transactions) or Article 8, paragraph (1) (sales at tax-free shops) of that Act or under another Act or a treaty.

同法第二条第一項第九号の二に規定する軽減対象課税資産の譲渡等をいい、同法第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く

一般乗用旅客自動車運送事業（いっぱんじょうようりょかくじどうしゃうんそうじぎょう）

A taxi or hire-car business: carrying passengers in a vehicle hired as a whole under one contract, where the vehicle seats fewer than the number a Ministry of Land, Infrastructure, Transport and Tourism Order (省令) sets, as defined in Article 3, item (i)(c) of the Road Transportation Act (Act No. 183 of 1951).

道路運送法（昭和二十六年法律第百八十三号）第三条第一号ハの一般乗用旅客自動車運送事業

死亡一時金その他の一時金たる給付（しぼういちじきんそのたのいちじきんたるきゅうふ）

In Articles 53, 55 and 56 of the supplementary provisions (附則) of Act No. 63 of 2013, a death lump-sum (死亡一時金) or other lump-sum benefit paid under Article 160-2, paragraph (3) or Article 161, paragraph (5) of the Employees' Pension Insurance Act as it stood before that Act amended it, which Article 61 of those supplementary provisions keeps in force; once the surviving Pension Fund Association (存続連合会) has moved the reserves for a pre-effective-date fund early leaver (施行前基金中途脱退者等) under Article 53, paragraph (6), it no longer has to pay that person such a benefit.

なお効力を有する改正前厚生年金保険法第百六十条の二第三項等の規定により支給する死亡一時金その他の一時金たる給付

退職被保険者等確定調整対象基準額相当額（たいしょくひほけんしゃとうかくていちょうせいたいしょうきじゅんがくそうとうがく）

In the supplementary provisions (附則) of Act No. 28 of 2012, the final adjustment base amount (確定調整対象基準額) under Article 35, paragraph (1), item (iii) of the Act on Assurance of Medical Care for Elderly People, multiplied by the affiliation ratio of retired insured persons, etc. (退職被保険者等所属割合), against which the fiscal 2010 provisional amount for retired insured persons, etc. 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三十五条第一項第三号の確定調整対象基準額に退職被保険者等所属割合を乗じて得た額