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全国医療費適正化計画（ぜんこくいりょうひてきせいかけいかく）

The plan for promoting the optimization of medical expenses (医療費適正化) that the Minister of Health, Labour and Welfare draws up under Article 8, paragraph (1) every six years, each plan covering six years.

高齢者の医療の確保に関する法律第八条第一項に規定する全国医療費適正化計画

加速化プラン実施施策（かそくかぷらんじっししさく）

In Articles 47 and 48 of the supplementary provisions (附則) of Act No. 47 of 2024, the measures the Children's Future Strategy (こども未来戦略) lists as 'specific measures to be implemented under the Acceleration Plan'.

こども未来戦略に「「加速化プラン」において実施する具体的な施策」として記載された施策

電気通信利用役務の提供（でんきつうしんりようえきむのていきょう）

A supply of telecommunications services as defined in Article 2, paragraph 1, item 8-3 of the Consumption Tax Act — a service supplied over telecommunications lines (電気通信回線), such as providing copyrighted works, other than relaying others' communications or a service incidental to another transaction — made in Japan by a foreign business operator (国外事業者), other than one for business customers (事業者向け電気通信利用役務の提供), as Article 72-80-3 of the Local Tax Act uses the term.

新法第七十二条の八十の三に規定する電気通信利用役務の提供

分割等前三年内事業年度（ぶんかつとうまえさんねんないじぎょうねんど）

Each business year of a splitting corporation, etc. (分割法人等) that began within three years before the first day of the business year containing the date of a qualified company split or qualified contribution in kind (適格分割等), part of whose foreign tax credit limits and creditable foreign corporation tax pass to the receiving corporation under Article 69, paragraph (9), item (ii) — as Article 32, paragraph (2) of the supplementary provisions (附則) of Act No. 8 of 2020 also uses the term.

同号に規定する分割等前三年内事業年度

株式等に係る譲渡所得等（かぶしきとうにかかるじょうとしょとくとう）

In Article 15 of the supplementary provisions (附則) of Act No. 9 of 1999, income from transfers of shares, etc. (株式等に係る譲渡所得等) as defined in Article 37-11, paragraph (1) of this Act as it stood before that Act, here arising from transfers of listed shares, etc. made before that Act came into effect.

同項に規定する株式等に係る譲渡所得等

分割等前十年内事業年度（ぶんかつとうまえじゅうねんないじぎょうねんど）

Each business year of the splitting corporation, the corporation making an in-kind contribution or the corporation making an in-kind distribution that began within the ten years before the start of the business year containing the day of the qualified company split, qualified in-kind contribution or qualified in-kind distribution (適格分割等).

同号に規定する分割等前十年内事業年度

改正後確定給付企業年金法（かいせいごかくていきゅうふきぎょうねんきんほう）

In the supplementary provisions (附則) of Act No. 63 of 2013, the Defined-Benefit Corporate Pension Act as amended by Article 2 of Act No. 63 of 2013.

第二条の規定による改正後の確定給付企業年金法

都道府県医療費適正化計画（とどうふけんいりょうひてきせいかけいかく）

The plan each prefecture draws up every six years, for a six-year period, in line with the basic policies for the optimization of medical expenses (医療費適正化基本方針), to promote the optimization of medical expenses (医療費適正化) in the prefecture (Article 9, paragraph (1)).

高齢者の医療の確保に関する法律第九条第一項に規定する都道府県医療費適正化計画

旧国民年金法による年金たる給付（きゅうこくみんねんきんほうによるねんきんたるきゅうふ）

In Article 73, paragraph (2) of the supplementary provisions (附則) of Act No. 101 of 2001, the pensions under the former National Pension Act (旧国民年金法) as Article 11, paragraph (2) of the supplementary provisions of Act No. 34 of 1985 describes them.

同条第二項に規定する旧国民年金法による年金たる給付

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 6, paragraph 3 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) defines it, a corporation without its head office or main office in Japan that, on the day before the provisions in Article 1, item 3 of those supplementary provisions came into effect, had a former permanent establishment (旧恒久的施設) but nothing counting as a permanent establishment under Article 72, item 5 of the Local Tax Act as amended; the table in that paragraph puts it in place of a foreign corporation in Article 72-2, paragraph 6 and elsewhere.

地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項及び第七十二条の十三第五項において「地方税法等改正法」という。）附則第六条第三項に規定する旧恒久的施設を有していた外国法人

上場株式等に係る課税配当所得の金額（じょうじょうかぶしきとうにかかるかぜいはいとうしょとくのきんがく）

The amount of taxable dividend income on listed shares, etc. as defined in the first sentence of Article 8-4, paragraph 1 of this Act as Act No. 23 of 2008 amended it, on which the supplementary provisions (附則) of that Act set income tax at 7 percent for dividends and similar income on listed shares, etc. that a resident, or a non-resident with a permanent establishment in Japan, was to receive from 1 January 2009 to 31 December 2013.

同項前段に規定する上場株式等に係る課税配当所得の金額

銀行持株会社に係る信用供与等限度額（ぎんこうもちかぶがいしゃにかかるしんようきょうよとうげんどがく）

In Article 102, paragraph (3) of the supplementary provisions (附則) of Act No. 107 of 1998, the maximum amount of credit and contribution by a bank holding company as defined in Article 52-6, paragraph (1) of the Banking Act as amended by Article 10 of that Act.

同条第一項に規定する銀行持株会社に係る信用供与等限度額

旧厚生年金保険法による年金たる保険給付（きゅうこうせいねんきんほけんほうによるねんきんたるほけんきゅうふ）

In Article 73, paragraph (5) of the supplementary provisions (附則) of Act No. 101 of 2001, a pension insurance benefit under the Employees' Pension Insurance Act as it stood before Article 3 of Act No. 34 of 1985 amended it, as Article 56, paragraph (1) of the supplementary provisions (附則) of Act No. 34 of 1985 describes it — including one paid under that former Act's provisions kept in force by Article 63, paragraph (1) of those supplementary provisions, and one the government is to pay under Article 87, paragraph (2) of them.

同条第一項に規定する旧厚生年金保険法による年金たる保険給付

取得（しゅとく）

An acquisition (取得) of special-measure assets (特例対象資産) by a small or medium-sized business, etc. (中小事業者等), limited to items never yet used in a business, as Article 64 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 7 of 2021 defines it.

同条に規定する取得

長期信用銀行持株会社（ちょうきしんようぎんこうもちかぶがいしゃ）

In Article 8, paragraph (1) and Article 9, paragraph (3) of the supplementary provisions (附則) of the Act Partially Amending the Banking Act, etc. (Act No. 106 of 2005), a long-term credit bank holding company as defined in Article 16-4, paragraph (1) of the Long Term Credit Bank Act as amended by Article 2 of that Act.

新長期信用銀行法第十六条の四第一項に規定する長期信用銀行持株会社

新法（しんぽう）

This Act as amended by Act No. 24 of 1967, once the amending provisions in the proviso to Article 1 of that Act's supplementary provisions (附則) have come into effect.

附則第一条ただし書に規定する改正規定の施行後のもの

清酒（せいしゅ）

Sake (清酒) as defined in Article 3, item (vii) of the Liquor Tax Act (Act No. 6 of 1953), in this paragraph of the supplementary provisions (附則) of Act No. 3 of 2023.

酒税法（昭和二十八年法律第六号）第三条第七号に規定する清酒

役員等（やくいんとう）

The directors, accounting advisors, company auditors, executive officers and financial auditors to whom Article 423, paragraph (1) applied as it stood before Act No. 70 of 2019 amended it, whose liability a stock company had insured before that Act came into effect, so that Article 430-3 does not apply to that insurance.

旧法第四百二十三条第一項に規定する役員等

給付率（きゅうふりつ）

In Article 4 of the supplementary provisions (附則) of Act No. 31 of 1990, as used for the fiscal 1990 national contribution under Article 70, the ratio obtained by dividing the total, for all municipalities (市町村), of the sum referred to in item (i) of Article 70, paragraph (1) as amended by that Act by the total, for all municipalities, of the cost of medical treatment benefits (療養の給付) for general insured persons (一般被保険者) and the costs calculated for the treatment for which specified medical expenses (特定療養費) and medical expenses (療養費) were paid.

すべての市町村の前号に規定する合算額（次項の規定の適用がある場合にあつては、同項の規定を適用して算定した額）の合算額をすべての市町村の一般被保険者に係る療養の給付に要する費用の額並びに特定療養費及び療…

利子等（りしとう）

In Articles 28 and 31 of the supplementary provisions (附則) of Act No. 9 of 2015, interest, etc. as defined in Article 23, paragraph (1), item (xiv) of the Local Tax Act as it stood before Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013) amended it.

地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）第二十三条第一項第十四号に規定する利子等