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旧恒久的施設を有していなかつた外国法人（きゅうこうきゅうてきしせつをゆうしていなかっ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 no permanent establishment under the old definition (旧恒久的施設) but had one under the new; the table in that paragraph counts it among foreign corporations without a permanent establishment in Article 10-3, paragraph (4) and elsewhere.

改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人

労働者派遣（ろうどうしゃはけん）

In Article 7, paragraph (1) and Article 8 of the supplementary provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), worker dispatch (労働者派遣) as defined in Article 2, item (i) of this Act — having workers one employs work for another person under that person's direction and orders, while they stay in one's own employment.

労働者派遣法第二条第一号に規定する労働者派遣

派遣労働者（はけんろうどうしゃ）

A dispatched worker (派遣労働者): a worker employed by a business owner (事業主) who is the subject of worker dispatch (労働者派遣), as defined in Article 2, item (ii).

労働者派遣法第二条第二号に規定する派遣労働者

従前の届出（じゅうぜんのとどけで）

A notification to acquire Japanese nationality, made before Act No. 88 of 2008 came into effect and filed as one under Article 3, paragraph 1 of this Act as it stood before that amendment, by a child acknowledged (認知) by their father or mother who did not meet that paragraph's condition of having become a child born in wedlock (嫡出子) through the parents' marriage and that acknowledgment.

この法律の施行の日（以下「施行日」という。）前にこの法律による改正前の国籍法第三条第一項の規定によるものとしてされた同項に規定する父母の婚姻及びその認知によ…

会社の株式等（かいしゃのかぶしきとう）

In Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 46 of 2021, the shares (株式) or equity interests (持分) of a company, as shares, etc. (株式等) are defined in Article 2, paragraph (7) of this Act.

銀行法第二条第七項に規定する株式等

病院（びょういん）

In Article 69-2 and Article 69-3, paragraph (2), item (ii) of the supplementary provisions (附則), a hospital as defined in Article 1-5, paragraph (1) of the Medical Care Act: a place where a doctor or dentist practises medicine or dentistry for the public or for a particular group of many people and which has facilities for admitting 20 or more inpatients.

医療法（昭和二十三年法律第二百五号）第一条の五第一項に規定する病院

協定（きょうてい）

In Article 17 of the supplementary provisions (附則) of Act No. 96 of 2022, an agreement provided for in Article 30-12-6, paragraph (1) of the Medical Care Act as that Act amended it, which a prefectural governor could conclude, following that Article, even before 1 April 2024, when that Act came into effect.

同条第一項に規定する協定

決定（けってい）

In Article 33-2, paragraphs (4) and (6) of the Inheritance Tax Act as it stood before Article 3 of Act No. 82 of 2011 amended it, as read from that Act's effective date (施行日) to 31 December 2011, a determination under Article 25 of the Act on General Rules for National Taxes.

国税通則法第二十五条（決定）の規定による決定

調書（ちょうしょ）

A report (調書) that Article 59, paragraph (1), (2) or (3) requires to be filed with the district director (税務署長): on insurance benefits and retirement allowances paid, on changes of policyholder on a policyholder's death, and on trusts.

相続税法第五十九条第五項に規定する調書

本人（ほんにん）

The specific individual whom an Individual Number (個人番号) identifies.

番号利用法第二条第六項に規定する本人

食品（しょくひん）

All food and drink, except the pharmaceutical products, quasi-pharmaceutical products and regenerative medicine products defined in the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices.

同法第四条第一項に規定する食品

営業（えいぎょう）

In Articles 8 and 9 of the supplementary provisions (附則) of Act No. 46 of 2018, a business that Article 57, paragraph (1) of the Food Sanitation Act, as Article 2 of Act No. 46 of 2018 amended it, requires to be notified to the prefectural governor before it is started.

同項に規定する営業

従価割（じゅうかわり）

The value-based portion (従価割) of tobacco consumption tax as defined in Article 2, paragraph (1), item (iii) of the tobacco consumption tax law (Act No. 72 of 1984), in the transitional rule of the supplementary provisions (附則) of Act No. 13 of 1986 for manufactured tobacco removed from the factory before 1 May 1986.

同法第二条第一項第三号に規定する従価割

株式等（かぶしきとう）

Shares, etc. as defined in Article 37-10, paragraph (2): shares (with rights to become a shareholder or unitholder, rights to an allotment of shares, share options and rights to their allotment), equity interests in corporations, preferred equity, beneficial interests in investment trusts, specified beneficiary certificate-issuing trusts and bond-like beneficial interests, and public and corporate bonds (公社債) other than certain ones — foreign corporations' included, golf-club-type shares excluded.

第三十七条の十第二項に規定する株式等

発泡酒（はっぽうしゅ）

In the supplementary provisions (附則) of Act No. 7 of 2018, happoshu (発泡酒) as Article 87, paragraph (1) of this Act as amended by that Act refers to it.

新租税特別措置法第八十七条第一項に規定する発泡酒

譲渡等（じょうととう）

In Article 57 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), a transfer, etc. (譲渡等) of tax-free liquor, as defined in Article 87-6(4) of this Act as that Act amended it, made without the tax office's approval under the proviso to that paragraph.

新租税特別措置法第八十七条の六第四項ただし書の承認を受けないでされる同項に規定する譲渡等

四半期（しはんき）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, each of the three-month periods into which a business year was divided under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it — the periods, other than any a Cabinet Order (政令) excluded, for which quarterly securities reports (四半期報告書) were filed.

第一条の規定（同号に掲げる改正規定に限る。第三項において同じ。）による改正前の金融商品取引法（以下この条から附則第四条までにおいて「第三号旧金融商品取引法」という。）第二十四条の四の七第一項に規定する…

類似土地（るいじとち）

Land similar to a given piece of land that existed on the assessment date (賦課期日) of the fiscal year before the one concerned, as Article 17, item 7 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018 defines it, whose tax base for that previous year is used to work out the comparable tax base (比準課税標準額) of the given land.

新法附則第十七条第七号に規定する類似土地

所有持分（しょゆうもちぶん）

In the rules on the international and domestic minimum taxes, an interest in an entity recorded in its net assets under the accounting standard used for the consolidated financial statements, etc. (連結等財務諸表) that carries a right to dividends of profit or a similar right a Cabinet Order (政令) specifies; an entity is treated as holding the ownership interests in its own permanent establishments, etc., as Article 82, item (viii) of the Corporation Tax Act defines it.

令和八年新法人税法第八十二条第八号に規定する所有持分

金地金等（きんじがねとう）

Gold or platinum bullion and other similar assets that a Ministry of Finance Order (財務省令) sets.

新消費税法第十二条の四第三項に規定する金地金等