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開示請求（かいじせいきゅう）

A request, which anyone may make under Article 3 by submitting a written request for disclosure (開示請求書) to the head of an administrative organ (行政機関), for disclosure of an administrative document (行政文書) that organ holds.

同法第四条第一項に規定する開示請求

従属業務（じゅうぞくぎょうむ）

In Article 4 of the supplementary provisions (附則) of Act No. 46 of 2021, dependent services as defined in Article 16-2, paragraph (2), item (i) of this Act as amended by Article 1 of that Act.

新銀行法第十六条の二第二項第一号に規定する従属業務

難民の認定（なんみんのにんてい）

The Minister of Justice's recognition, on the application of a foreign national in Japan, that the person is a refugee.

第一条の規定による改正後の入管法（以下「第一条改正後入管法」という。）第六十一条の二第一項に規定する難民の認定

労働保険料（ろうどうほけんりょう）

In Article 10 of the supplementary provisions (附則) of Act No. 17 of 2016, the labor insurance premiums (労働保険料) of Article 10, paragraph (2) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance: the premiums the government collects to pay for the costs of the labor insurance (労働保険) programs.

同法第十条第二項に規定する労働保険料

マンション（まんしょん）

A condominium as defined in Article 2, item 1 of the Act on Advancement of Proper Condominium Management that has exclusively owned parts used as homes of a kind a Cabinet Order (政令) sets.

マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第一号に規定するマンションであつて、人の居住の用に供する専有部分のうち政令で定める専有部分を有するもの

六月経過日（ろっかげつけいかび）

The day on which six months have elapsed (六月経過日), as defined in Article 21, paragraph 2 of the supplementary provisions (附則) of Act No. 79 of 2002, for the domestic corporation or other domestic corporation that paragraph names.

同項に規定する六月経過日

紙巻たばこ（かみまきたばこ）

Cigarettes as defined in Article 12-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 1 of Act No. 7 of 2025; here, the cigarettes into which heated tobacco is converted under Article 74-4, paragraph 3 of the Local Tax Act.

新法附則第十二条の二第一項に規定する紙巻たばこ

区分所有者（くぶんしょゆうしゃ）

A person who holds unit ownership (区分所有権) — ownership of a separately usable part of a building.

同法第二条第二項に規定する区分所有者

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.

新法第百五十一条第四項に規定する電磁的記録

適格合併等（てきかくがっぺいとう）

In Article 31(1) of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), the qualified merger, etc. as defined in Article 25 of those supplementary provisions: a qualified merger (適格合併), a qualified company split (適格分割), a qualified capital contribution in kind (適格現物出資) or a qualified post-formation acquisition of assets (適格事後設立).

附則第二十五条に規定する適格合併等

変更等届出（へんこうとうとどけで）

A notification under Article 9, paragraph (1) of the Act on the Securitization of Assets of a change to the matters in Article 5, paragraph (1), item (i) of that Act, or a notification under Article 10, paragraph (1) of that Act, concerning an asset securitization plan (資産流動化計画) as referred to in Article 67-14, paragraph (1), item (i)(c) of this Act as amended by Act No. 6 of 2010.

新租税特別措置法第六十七条の十四第一項第一号ハに規定する資産流動化計画に係る資産の流動化に関する法律第九条第一項の規定による同法第五条第一項第一号に掲げる事項の変更の届出又は同法第十条第一項の規定によ…

適用開始日（てきようかいしび）

In the supplementary provisions (附則) of Act No. 15 of 2016, the application start date as defined in Article 56, paragraph (1) of those supplementary provisions: Article 42-2, paragraph (2), item (i) of this Act as amended by that Act applies to specified interest (特定利子) that a foreign financial institution, etc. (外国金融機関等) is to receive on or after it, and the former rule to specified interest due before it.

附則第五十六条第一項に規定する適用開始日

間接配当等（かんせつはいとうとう）

In the supplementary provisions (附則) of Act No. 8 of 2020, the amount listed in Article 66-9-4, paragraph (9), item (i) of this Act as amended by that Act with effect from 2022 (四年新措置法): for a domestic corporation that is a specially related shareholder, etc. (特殊関係株主等), the part, worked out as a Cabinet Order (政令) sets, of the dividends a foreign corporation received from another foreign corporation that corresponds to the shares the domestic corporation holds directly in it, used when the rules on mergers and company splits are applied.

四年新措置法第六十六条の九の四第九項第一号に掲げる金額

旧認定法人（きゅうにんていほうじん）

In Article 45, paragraph (3) of the supplementary provisions (附則) of Act No. 4 of 2022, a corporation holding the certification referred to in Article 7, paragraph (2) of the supplementary provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa, etc. (Act No. 7 of 2022), where the earlier rules still apply to it.

沖振法等改正法附則第七条第二項の規定によりなお従前の例によることとされる場合における同項に規定する認定を受けている法人

紙巻たばこ（かみまきたばこ）

Cigarettes as listed in Article 2, paragraph (2), item (i)(a) of the Tobacco Tax Act, the unit into which heated tobacco (加熱式たばこ) is converted, by weight or by piece, to count it for tobacco tax.

新租税特別措置法第八十八条第一項に規定する紙巻たばこ

新有価証券（しんゆうかしょうけん）

In Articles 2 and 11 of the supplementary provisions (附則) of Act No. 107 of 1998, the securities listed in Article 2, paragraph (1) of this Act as amended by Article 1 of that Act, and the rights listed in paragraph (2) of that Article, other than those those paragraphs already listed before that amendment.

第一条の規定による改正後の証券取引法（以下「新証券取引法」という。）第二条第一項各号に掲げる有価証券又は同条第二項各号に掲げる権利（第一条の規定による改正前の証券取引法（以下「旧証券取引法」という。）…

短時間労働者（たんじかんろうどうしゃ）

In Article 25, paragraph (3), items (i) and (ii) of the supplementary provisions (附則) of Act No. 74 of 2025, a part-time worker as defined in Article 3, paragraph (1), item (ix) of this Act as amended by Article 33 of that Act.

同項第九号に規定する短時間労働者

保険医療機関（ほけんいりょうきかん）

A hospital or clinic designated by the Minister of Health, Labour and Welfare under Article 63, paragraph (3), item (i), at which insured persons can receive the benefits for medical treatment (療養の給付) of health insurance, not counting any beds left out of its designation under Article 65.

健康保険法第六十三条第三項第一号に規定する保険医療機関

通常の労働者（つうじょうのろうどうしゃ）

In items (i) and (ii) of Article 23, paragraph (3) of the supplementary provisions (附則) of Act No. 74 of 2025, which define a short-time insured (短時間被保険者), the ordinary workers as Article 12, item (v) of the Employees' Pension Insurance Act as amended by the provisions listed in Article 1, paragraph (1), item (ix) of those supplementary provisions (第九号改正後厚年法) describes them: the workers employed at the same place of business with whose scheduled weekly working hours and monthly working days a short-time worker's (短時間労働者) are compared, narrowed to those doing the same kind of work where that item so provides.

第九号改正後厚年法第十二条第五号に規定する通常の労働者

地震保険料等（じしんほけんりょうとう）

Earthquake insurance premiums (地震保険料) as defined in Article 34, paragraph 1, item 5-3 of the Local Tax Act as amended by the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006), together with casualty insurance premiums under long-term casualty insurance contracts, etc. (旧長期損害保険料), counted for the prefectural inhabitant tax (道府県民税) deduction in Article 5, paragraph 5 of that Act's supplementary provisions (附則).

新法第三十四条第一項第五号の三に規定する地震保険料（以下この項において「地震保険料」という。）及び長期損害保険契約等に係る損害保険料（以下この項において「旧長期損害保険料」という。）