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昭和４１年分の課税総所得金額等（しょうわよんじゅういちねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1966 — that year's taxable aggregate income, adjusted as Article 9, paragraph (1), item 2 of the supplementary provisions of Act No. 20 of 1967, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1967.

附則第九条第一項第二号（昭和四十二年分の予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４２年分の課税総所得金額等（しょうわよんじゅうにねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1967 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 21 of 1968, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1968 and 1969.

附則第五条第一項第二号（昭和四十三年分及び昭和四十四年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４３年分の課税総所得金額等（しょうわよんじゅうさんねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1968 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 14 of 1969, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1969 and 1970.

附則第五条第一項第二号（昭和四十四年分及び昭和四十五年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４４年分の課税総所得金額等（しょうわよんじゅうよねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1969 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 36 of 1970, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1970 and 1971.

附則第五条第一項第二号（昭和四十五年分及び昭和四十六年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４５年分の課税総所得金額等（しょうわよんじゅうごねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1970 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 18 of 1971, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1971 and 1972.

附則第五条第一項第二号（昭和四十六年分及び昭和四十七年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４６年分の課税総所得金額等（しょうわよんじゅうろくねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1971 — that year's taxable aggregate income, adjusted as Article 4, paragraph (1), item 2 of the supplementary provisions of Act No. 113 of 1971, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1972.

附則第四条第一項第二号（昭和四十七年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４７年分の課税総所得金額等（しょうわよんじゅうななねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1972 — that year's taxable aggregate income, adjusted as Article 5, paragraph (1), item 2 of the supplementary provisions of Act No. 8 of 1973, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1973 and 1974.

附則第五条第一項第二号（昭和四十八年分及び昭和四十九年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４８年分の課税総所得金額等（しょうわよんじゅうはちねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1973 — that year's taxable aggregate income, adjusted as Article 6, paragraph (1), item 2 of the supplementary provisions of Act No. 15 of 1974, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1974 and 1975.

附則第六条第一項第二号（昭和四十九年分及び昭和五十年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和４９年分の課税総所得金額等（しょうわよんじゅうきゅうねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1974 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 13 of 1975, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1975.

附則第三条第一項第二号（昭和五十年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

昭和５１年分の課税総所得金額等（しょうわごじゅういちねんぶんのかぜいそうしょとくきんがくとう）

The taxable aggregate income and similar amount (課税総所得金額等) for 1976 — that year's taxable aggregate income, adjusted as Article 3, paragraph (1), item 2 of the supplementary provisions of Act No. 14 of 1977, which amended the Income Tax Act sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1977.

附則第三条第一項第二号（昭和五十二年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等

旧恒久的施設を有していた外国法人（きゅうこうきゅうてきしせつをゆうしてい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 a permanent establishment under the old definition (旧恒久的施設) but nothing counting as one under the new; the table in that paragraph uses it in place of a foreign corporation with a permanent establishment in Article 10-3, paragraph (3) and elsewhere.

所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人

取得（しゅとく）

An acquisition (取得) of a replacement asset (買換資産) as Article 4, paragraph 1, item 1 of the supplementary provisions (附則) defines it, after Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation: an acquisition including construction, but not one by gift or another kind a Cabinet Order (政令) sets.

同号に規定する取得

免許（めんきょ）

A driving license (運転免許) granted by a prefectural public safety commission (都道府県公安委員会).

道路交通法第八十四条第一項に規定する免許

保険者等（ほけんしゃとう）

In Article 46 of the supplementary provisions (附則) of Act No. 62 of 2012: the Minister of Health, Labour and Welfare for health insurance run by the Japan Health Insurance Association (全国健康保険協会), and the health insurance society (健康保険組合) for health insurance a society runs.

全国健康保険協会が管掌する健康保険にあっては厚生労働大臣、健康保険組合が管掌する健康保険にあっては当該健康保険組合

扶養親族等（ふようしんぞくとう）

In the table appended to the supplementary provisions of Act No. 14 of 1977, the claimable spouse (控除対象配偶者) and dependents (扶養親族) for whom the deductions under Articles 83 and 84 of the Income Tax Act as it stood before that Act (旧法) were applied in the income tax for 1976, used to work out the tax prepayment calculation base (予定納税基準額) for 1977.

昭和５１年分の所得税につき旧法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第八十四条（扶養控除）の規定の適用を受けた扶養親族

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

新船員組合員（しんせんいんくみあいいん）

In Article 8, paragraph (8) of the supplementary provisions (附則) of Act No. 34 of 1985, a new mariner member as provided in Article 32, paragraph (2) of the supplementary provisions of Act No. 105 of 1985, which amended the mutual aid association law for national public officers, or in Article 35, paragraph (2) of those of Act No. 108 of 1985, which amended the one for local public officers.

昭和六十年国家公務員共済改正法附則第三十二条第二項に規定する新船員組合員及び昭和六十年地方公務員共済改正法附則第三十五条第二項に規定する新船員組合員

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

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