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短時間被保険者（たんじかんひほけんしゃ）

In Article 24 of the supplementary provisions (附則) of Act No. 74 of 2025, a specified under-three-quarters part-time worker (特定四分の三未満短時間労働者) as defined in Article 46, paragraph (1) of the supplementary provisions of Act No. 62 of 2012 who is insured under health insurance in grades 1 to 9 of the standard monthly remuneration grades (標準報酬月額等級).

平成二十四年機能強化法附則第四十六条第一項に規定する特定四分の三未満短時間労働者であり、かつ、健康保険の被保険者（標準報酬月額等級のうち第一級から第九級までに該当する者に限る。）であるもの

支給停止基準額（しきゅうていしきじゅんがく）

In Article 13-7, paragraphs (4) and (5) and Article 13-8, paragraph (2) of the supplementary provisions (附則), the standard amount for a payment suspension of an employees' old-age pension under Article 13-4, paragraph (3) of the supplementary provisions (附則), worked out under Article 13-6, paragraph (1) as paragraph (2) of that Article reads it for a person who was at some time a member of an employees' pension fund (厚生年金基金).

同条第二項において読み替えられた同条第一項の規定による支給停止基準額

清算型納付計画（せいさんがたのうふけいかく）

A plan by a liquidation-type fund (清算型基金) — a surviving employees' pension fund the Minister of Health, Labour and Welfare has designated under Article 19 of the supplementary provisions (附則) of Act No. 63 of 2013 as one whose business is very hard to continue — or by an employer whose place of business set it up, for paying its share of the liability reserve equivalent (責任準備金相当額) owed on the fund's dissolution; it may be submitted to the Minister for approval under Article 21, paragraph (1) of those supplementary provisions, and the government defers payment in line with it.

附則第二十一条第一項に規定する清算型納付計画

病床転換支援金（びょうしょうてんかんしえんきん）

The bed conversion support payment under Article 7, paragraph (1) of the supplementary provisions (附則) of the Act on Assurance of Medical Care for Elderly People: a levy that insurers — for national health insurance, the prefectures — pay each fiscal year, which funds the grants toward prefectures' schemes subsidising hospitals and clinics that cut certain kinds of beds and add places in care facilities (病床転換助成事業).

高齢者の医療の確保に関する法律附則第七条第一項に規定する病床転換支援金

第四種被保険者（だいよんしゅひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act under Article 15, paragraph (1) of the former Employees' Pension Insurance Act as kept in force by Article 43, paragraph (1) of those supplementary provisions, or under Article 43, paragraph (2) or (5) of them.

附則第四十三条第一項の規定によりなおその効力を有するものとされた旧厚生年金保険法第十五条第一項の規定によ…

みなし課税期間（みなしかぜいきかん）

In the supplementary provisions (附則) of Act No. 68 of 2012, an interim filing period (中間申告対象期間) — the one-, three- or six-month period under Article 42 of the Consumption Tax Act for which an interim return (中間申告書) is filed — at the times when Article 43, paragraph (1) of that Act treats it as one taxable period (課税期間), as it does where a business operator files that interim return on its actual figures for the period.

消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合における当該中間申告対象期間

登録国外事業者（とうろくこくがいじぎょうしゃ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, a foreign business operator (国外事業者) registered with the Commissioner of the National Tax Agency (国税庁長官) under Article 39, paragraph (1) of the supplementary provisions of Act No. 9 of 2015 — a registration open to a foreign business operator not exempt from paying consumption tax that provided, or intended to provide, electronic services (電気通信利用役務の提供) other than those for businesses; one so registered on 1 September 2023 that had not filed a notice asking to cancel the registration is treated as registered as a qualified invoice issuer (適格請求書発行事業者) on 1 October 2023.

所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者

経過措置内国法人（けいかそちないこくほうじん）

In Article 45, paragraph (2) of the supplementary provisions (附則) of Act No. 4 of 2022, a domestic corporation in Okinawa that was set up by the end of the transitional period for the former information and communications industry promotion plan (経過旧情報通信産業振興計画期間) and has its head office in a former special information and communications industry zone, or was set up by the end of the transitional period for the former international logistics hub industrial cluster plan (経過旧国際物流拠点産業集積計画期間) and has its head office in a former international logistics hub industrial cluster area; for it, Article 60 counts from the designation or submission under the Act on Special Measures for the Promotion and Development of Okinawa before its amendment.

所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十五条第二項各号に掲げる法人に該当する内国法人

市街化区域設定年度（しがいかくいきせっていねんど）

The urbanization promotion area designation year as Article 19-3, paragraph 3 of the supplementary provisions (附則) reads paragraph 1 of that Article: the fiscal year whose assessment date (賦課期日) is 1 January of the year after the day on which the city plans that paragraph names were set for the municipality's area, or another event a Cabinet Order (政令) specifies occurred.

同条第三項の規定により読み替えられた同条第一項に規定する市街化区域設定年度

経過措置適用子法人（けいかそちてきようこほうじん）

Another domestic corporation, described in Article 3, paragraph 3 of the supplementary provisions (附則) of Act No. 79 of 2002, which amended the Corporation Tax Act and other Acts, that by applying paragraph 1 of that Article receives the approval under Article 4-2 of the Corporation Tax Act as amended by Article 1 of Act No. 79 of 2002, which amended the Corporation Tax Act and other Acts.

同項の規定の適用を受けて新法人税法第四条の二の承認を受ける法人税法等改正法附則第三条第三項に規定する他の内国法人

経過措置適用子法人（けいかそちてきようこほうじん）

In Article 4 of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), another domestic corporation described in Article 3(3) of those supplementary provisions that receives the approval under Article 4-2 of the Corporation Tax Act as amended by that Act by applying Article 3(1) of those supplementary provisions.

同項の規定の適用を受けて同条の承認を受ける前条第三項に規定する他の内国法人

金融商品取引業者等（きんゆうしょうひんとりひきぎょうしゃとう）

In the supplementary provisions (附則) of Act No. 65 of 2006, from Article 48, paragraph (2) on, a financial instruments business operator (金融商品取引業者) or a registered financial institution (登録金融機関), as Article 34 of this Act defines the term.

金融商品取引法第三十四条に規定する金融商品取引業者等

旧農林共済組合員期間（きゅうのうりんきょうさいくみあいいんきかん）

The period of former agriculture, forestry and fishery mutual aid membership (旧農林共済組合員期間) as defined in Article 2, paragraph (1), item (vii) of the supplementary provisions (附則) of Act No. 101 of 2001, the Act that abolished the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, among others, to integrate that mutual aid scheme with employees' pension insurance.

厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第二条第一項第七号に規定する旧農林共済組合員期間

船員任意継続被保険者（せんいんにんいけいぞくひほけんしゃ）

In the supplementary provisions (附則) of Act No. 34 of 1985, a person who became insured under the Employees' Pension Insurance Act by Article 44, paragraph (1) of those supplementary provisions.

附則第四十四条第一項の規定によつて厚生年金保険法による被保険者となつた者

経過措置期間加入法人（けいかそちきかんかにゅうほうじん）

In Article 4 of the supplementary provisions (附則) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), another domestic corporation that, during the first consolidated business year (連結事業年度) in which a domestic corporation approved under Article 4-2 of the Corporation Tax Act as amended by that Act, by applying Article 3(1) of those supplementary provisions, is taxed on its consolidated income (連結所得), came to be under that corporation's full controlling interest (完全支配関係) as defined in that Article 4-2.

当該内国法人の各連結事業年度の連結所得に対する法人税を課される最初の連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定す…

住宅用地据置固定資産税額（じゅうたくようちすえおきこていしさんぜいがく）

The fixed assets tax (固定資産税) on residential land held at the prior level, as defined in Article 18, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 17 of 2012 amended it, as that wording is kept in force and read by Article 9, paragraph 1 of the supplementary provisions (附則) of Act No. 17 of 2012.

平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項に規定する住宅用地据置固定資産税額

市街化区域農地据置固定資産税額（しがいかくいきのうちすえおきこていしさんぜいがく）

The frozen fixed assets tax on farmland in an urbanization promotion area as defined in Article 19-4, paragraph 4 of the supplementary provisions (附則) of the Local Tax Act as it stood before Act No. 17 of 2012 amended it, as Article 9, paragraph 1 of that Act's supplementary provisions keeps it in force and reads it.

平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項に規定する市街化区域農地据置固定資産税額

昭和３９年分の所得税の課税総所得金額等（しょうわさんじゅうきゅうねんぶんのしょとくぜい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 1964 — that year's taxable aggregate income, adjusted as Article 14, paragraph (1), item 2 of the Income Tax Act's own supplementary provisions sets out — used in the table there to work out the tax prepayment calculation base (予定納税基準額) for 1965.

附則第十四条第一項第二号（昭和４０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

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

経過措置工事（けいかそちこうじ）

In Article 28, paragraph (1) of the supplementary provisions (附則) of Act No. 23 of 2008, the construction work covered by the transitional measures in Article 4, paragraph (2) and Article 19, paragraph (2) of those supplementary provisions.

附則第四条第二項に規定する経過措置工事及び附則第十九条第二項に規定する経過措置工事