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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

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

事業用資産（じぎょうようしさん）

Inventory, fixed assets, etc. (固定資産等 — fixed assets and similar assets a Cabinet Order (政令) sets, used in a business yielding real estate, business or forestry income) or forests, as defined in Article 7, paragraph 7 of the Earthquake Special Provisions Act (震災特例法).

震災特例法第七条第七項に規定する事業用資産

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

個別間接課税済金額（こべつかんせつかぜいずみきんがく）

In Article 127, paragraphs (6) and (7) of the supplementary provisions (附則) of Act No. 8 of 2020, the individual indirectly taxed amount as defined in Article 68-93-4, paragraph (10), item (ii)(b) 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二号ロに規定する個別間接課税済金額

平成二十三年特定損失金額（へいせいにじゅうさんねんとくていそんしつきんがく）

The part, specified by a Cabinet Order (政令), of the loss an individual incurred in computing their 2011 business income that relates to the loss on business assets damaged by disaster (被災事業用資産の損失の金額) of Article 72-49-12, paragraph 7.

その者の平成二十三年における個人の事業の所得の計算上生じた損失の金額のうち、第七十二条の四十九の十二第七項に規定する被災事業用資産の損失の金額に係るものとして政令で定めるもの

高額特定資産の仕入れ等を行った場合（こうがくとくていしさんのしいれとうをおこなったばあい）

In the supplementary provisions (附則) of Act No. 4 of 2017, the case where a business operator makes a taxable purchase in Japan of a high-value specified asset (高額特定資産) — an inventory asset or fixed asset subject to adjustment with a high value set by Cabinet Order (政令) — or takes such an asset out of a bonded area as taxable cargo, in a taxable period to which the simplified tax system does not apply, as Article 12-4, paragraph (1) of the Consumption Tax Act defines it (including the completion of a self-constructed high-value specified asset whose costs reach the amount set by Cabinet Order).

消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行った場合

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

宅地（たくち）

In the appended table (別表), a building lot as defined in Article 2, item (i) of the Real Estate Brokerage Act: land used as the site of a building, and other land within a use zone (用途地域) under city planning except land used for roads, parks, rivers or other public facilities a Cabinet Order (政令) specifies.

宅地建物取引業法第二条第一号に規定する宅地

営業（えいぎょう）

In Articles 8 and 9 of the supplementary provisions (附則) of Act No. 46 of 2018, a business that Article 57, paragraph (1) of the Food Sanitation Act, as Article 2 of Act No. 46 of 2018 amended it, requires to be notified to the prefectural governor before it is started.

同項に規定する営業

四半期（しはんき）

In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 79 of 2023, each of the three-month periods into which a business year was divided under Article 24-4-7, paragraph (1) of this Act as it stood before Article 1 of that Act amended it — the periods, other than any a Cabinet Order (政令) excluded, for which quarterly securities reports (四半期報告書) were filed.

第一条の規定（同号に掲げる改正規定に限る。第三項において同じ。）による改正前の金融商品取引法（以下この条から附則第四条までにおいて「第三号旧金融商品取引法」という。）第二十四条の四の七第一項に規定する…

電気工作物（でんきこうさくぶつ）

An electric facility as defined in Article 2, paragraph 1, item 18 of the Electricity Business Act: machinery, apparatus, dams, waterways, reservoirs, electric lines and other structures installed to generate, store, transform, transmit or distribute electricity or to use it, other than those on ships, vehicles or aircraft and others a Cabinet Order (政令) excludes.

電気事業法第二条第一項第十八号に規定する電気工作物