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加熱式たばこ（かねつしきたばこ）

Heated tobacco (加熱式たばこ) as defined in Article 12-2, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2025, for the prefectural tobacco tax (道府県たばこ税) on it.

新法附則第十二条の二第一項に規定する加熱式たばこ

地震保険料等（じしんほけんりょうとう）

Earthquake insurance premiums under Article 77, paragraph (1) as amended in 2006, together with casualty insurance premiums paid under long-term casualty insurance policies, in the transitional rules of the 2006 amending law (Act No. 10 of 2006).

新所得税法第七十七条第一項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。）

連結欠損金額（れんけつけっそんきんがく）

In Article 23 and Article 35(2)(ii)(a) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated deficit as defined in Article 2, item (xix)-2 of the Corporation Tax Act as it stood before that Act: the amount by which the deductible expenses exceed the gross profits in computing the consolidated income (連結所得) for a consolidated business year.

旧法人税法第二条第十九号の二に規定する連結欠損金額

連結事業年度（れんけつじぎょうねんど）

In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.

旧法人税法第十五条の二第一項に規定する連結事業年度

基準事業年度（きじゅんじぎょうねんど）

The base business year of a certified business adaptation corporation (認定事業適応法人), as referred to in Article 66-11-4, paragraph (1), item (i) of this Act as amended by Act No. 8 of 2020 (四年新措置法).

同項第一号に規定する基準事業年度

特例事業年度（とくれいじぎょうねんど）

A business year in which the business was seriously affected by a marked change in social and economic conditions, as certified in the way a Ministry of Finance Order (財務省令) specifies — as defined in Article 66-11-4, paragraph (1), item (i) of this Act as it stood before Article 16 of Act No. 8 of 2020 amended it.

四年旧措置法第六十六条の十一の四第一項第一号に規定する特例事業年度

総資産基準額（そうしさんきじゅんがく）

In Article 3 of the supplementary provisions (附則) of Act No. 32 of 2010, the total asset value threshold as defined in Article 57-2, paragraph (1) of this Act as amended by Article 1 of that Act.

同項に規定する総資産基準額

登録金融機関（とうろくきんゆうきかん）

A bank, cooperative financial institution (協同組織金融機関) or other financial institution a Cabinet Order (政令) specifies that is registered under Article 33-2.

同条第十一項に規定する登録金融機関

筆界特定の手続（ひっかいとくていのてつづき）

In Article 2(1) of the supplementary provisions (附則) of Act No. 29 of 2005, a procedure for parcel boundary demarcation (筆界特定) under Chapter VI, Section 2 of this Act as amended by that Act.

新不動産登記法第六章第二節の規定による筆界特定の手続

労働者派遣契約（ろうどうしゃはけんけいやく）

A staffing contract (労働者派遣契約): a contract in which one party agrees to provide worker dispatch (労働者派遣) to the other, as defined in Article 26, paragraph (1).

労働者派遣法第二十六条第一項に規定する労働者派遣契約

複数事業労働者（ふくすうじぎょうろうどうしゃ）

In Article 7(1) of the supplementary provisions (附則) of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 14 of 2020), a multiple-job worker as Article 7(1)(ii) of this Act as amended by that Act uses the term: a worker employed by two or more businesses whose employers are not the same person, including persons similar to them that a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies.

改正後労災保険法第七条第一項第二号に規定する複数事業労働者

第三種被保険者（だいさんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person insured under the Employees' Pension Insurance Act (as a category 1 employees' pension insured person (第一号厚生年金被保険者)) who works regularly underground at a mine as defined in Article 4 of the Mining Act, or as a seafarer as defined in Article 1 of the Mariners Act on a ship as provided in Article 6, paragraph (1), item (iii) of the Employees' Pension Insurance Act, other than a class 4 insured person or a voluntarily continued mariner insured person.

鉱業法（昭和二十五年法律第二百八十九号）第四条に規定する事業の事業場に使用され、かつ、常時坑内作業に従事する厚生年金保険法に…

医療保険各法等（いりょうほけんかくほうとう）

The medical insurance Acts (医療保険各法) referred to in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People, together with that Act itself.

高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律

地方税関係帳簿（ちほうぜいかんけいちょうぼ）

Local tax books (地方税関係帳簿) as defined in Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021.

新法第七百四十八条第一項に規定する地方税関係帳簿

旧効力消費税法（きゅうこうりょくしょうひぜいほう）

In Articles 35 and 50 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as it stood before Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) amended it, as Article 44 of that 2018 Act's supplementary provisions keeps its Article 16 in effect for specified long-term instalment sales (特定長期割賦販売等).

三十年改正法附則第四十四条第二項に規定する旧効力消費税法

個別間接配当等（こべつかんせつはいとうとう）

In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the amount listed in Article 68-93-4, paragraph (10), item (i) 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一号に掲げる金額

間接課税済金額（かんせつかぜいずみきんがく）

In the supplementary provisions (附則) of Act No. 8 of 2020, the amount listed in Article 66-9-4, paragraph (9), item (ii)(b) 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 taxable amounts of another foreign corporation counted in its gross profits (益金) in the business years that began within two years before its dividend business year, 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二号ロに掲げる金額

放送同時配信等（ほうそうどうじはいしんとう）

Automatic public transmission (自動公衆送信) of broadcast or cablecast programs, including making them available for transmission, that is made within a week after the broadcast or cablecast and not before it (for a series aired at intervals of more than a week, within a period of up to a month the Commissioner of the Agency for Cultural Affairs sets), without changing the program except where unavoidable, and with measures set by Order of the Ministry of Education, Culture, Sports, Science and Technology (文部科学省令) against digital copying; excluding specified input-type automatic public transmission and the transmissions the Commissioner, after consulting the Minister for Internal Affairs and Communications, sets as likely to unreasonably harm right holders or hard for the public to view.

第一条改正後著作権法第二条第一項第九号の七に規定する放送同時配信等

委託者保護基金（いたくしゃほごききん）

A consignor protection fund under Article 270 of the Commodity Derivatives Transaction Act as it stood before Act No. 86 of 2012 amended it, existing when that Act came into effect, as Article 4, paragraph (1) of that Act's supplementary provisions (附則) describes it.

改正法附則第四条第一項に規定する委託者保護基金

日雇受給資格者（ひやといじゅきゅうしかくしゃ）

In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 17 of 2016, a qualified day worker recipient as defined in Article 56-3, paragraph (1), item (ii) of this Act as amended by Article 2 of that Act.

第二条改正後雇用保険法第五十六条の三第一項第二号に規定する日雇受給資格者