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マンション（まんしょん）

A condominium as defined in Article 2, item 1 of the Act on Advancement of Proper Condominium Management that has exclusively owned parts used as homes of a kind a Cabinet Order (政令) sets.

マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第一号に規定するマンションであつて、人の居住の用に供する専有部分のうち政令で定める専有部分を有するもの

物品の譲渡（ぶっぴんのじょうと）

In Article 20 of the supplementary provisions (附則) of Act No. 3 of 2023, a transfer of goods as referred to in Article 8, paragraph (1) of the Consumption Tax Act: a transfer, exempt from consumption tax, by a business operator running a tax-free shop (輸出物品販売場) to a person eligible for tax-free purchase (免税購入対象者) of goods a Cabinet Order (政令) specifies that are bought for export.

消費税法第八条第一項に規定する物品の譲渡

適用開始日（てきようかいしび）

In the supplementary provisions (附則) of Act No. 15 of 2016, the application start date as defined in Article 56, paragraph (1) of those supplementary provisions: Article 42-2, paragraph (2), item (i) of this Act as amended by that Act applies to specified interest (特定利子) that a foreign financial institution, etc. (外国金融機関等) is to receive on or after it, and the former rule to specified interest due before it.

附則第五十六条第一項に規定する適用開始日

物品の譲渡（ぶっぴんのじょうと）

A transfer, exempt from consumption tax under Article 86-2, paragraph (1) of this Act, by a business operator to a navy exchange or post exchange (PX) under the agreement on the status of the United States armed forces in Japan, of goods a Cabinet Order (政令) specifies that members of those forces, their civilian staff and their families buy from it for export.

租税特別措置法第八十六条の二第一項に規定する物品の譲渡

特定警察職員等（とくていけいさつしょくいんとう）

A current or former insured who was a police officer, Imperial Guard officer (皇宮護衛官), fire service official (消防吏員) or full-time fire brigade member (常勤の消防団員) at or below a rank set by Cabinet Order (政令), and who had served continuously as one for 20 years or more when they came to meet all the items of Article 8 of the supplementary provisions (附則) of the Employees' Pension Insurance Act (or, if no longer insured by then, on the day before losing that status), or a person a Cabinet Order treats alike, as defined in Article 7-3, paragraph (1), item (iv) of those supplementary provisions.

警察官若しくは皇宮護衛官又は消防吏員若しくは常勤の消防団員（これらの者のうち政令で定める階級以下の階級である者に限る。）である被保険者又は被保険者であつた者のうち、附則第八条各号の…

調整積立限度額（ちょうせいつみたてげんどがく）

In the supplementary provisions (附則) of Act No. 16 of 1973, the adjusted limit of a corporation's reserve for price fluctuations (価格変動準備金) at the end of the previous business year: the amount worked out at that date under this paragraph (or, where that year was the amendment business year, under paragraph (1)), plus, for a corporation that took over another by merger in the year, the limit a Cabinet Order (政令) sets for the merged corporation.

…併法人については、被合併法人のその合併の日を含む事業年度終了の日における価格変動準備金の限度額として政令で定めるところにより計算した金額を加算した金額）

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

参加国等の代表等（さんかこくとうのだいひょうとう）

Non-residents (非居住者) as defined in Article 2, paragraph 1, item 5 of the Income Tax Act who have no permanent establishment (恒久的施設) and who work for an official participant (公式参加者) of the International Horticultural Expo 2027 or for a foreign corporation doing its Expo work, are appointed by an official participant for duties a Cabinet Order (政令) sets, such as being responsible for its exhibit, or act for such an appointee, or are the Secretary General or staff of the Bureau International des Expositions (博覧会国際事務局).

恒久的施設を有しない非居住者（所得税法第二条第一項第五号に規定する非居住者をいう。第六号において同じ。）で次に掲げるもの

対象外構成会社等（たいしょうがいこうせいがいしゃとう）

In Article 14, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), a stateless constituent entity (無国籍構成会社等) and other constituent entities a Cabinet Order (政令) specifies; they are left out of the transitional test, based on country-by-country reports, under which the international minimum tax for a country or region is zero for covered fiscal years beginning from 1 April 2024 to 31 December 2027 (and ending by 30 June 2029).

令和六年新法人税法第八十二条第十八号に規定する無国籍構成会社等その他の政令で定めるもの

特定少額資産の譲渡（とくていしょうがくしさんのじょうと）

In Article 51-3, paragraph (2) of the supplementary provisions (附則) of Act No. 15 of 2016, a transfer of specified low-value assets as Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act defines it: a transfer, etc. of assets (資産の譲渡等), by a mail-order method a Cabinet Order (政令) specifies, of an asset located outside Japan whose consideration, not including the consumption tax and local consumption tax (地方消費税) to be charged on its transfer, is 10,000 yen or less per asset and which is sent to Japan from abroad; such transfers are left out when working out the special deduction amount (特別控除税額).

消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡

支援納付金公費負担額（しえんのうふきんこうひふたんがく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the total of the public money going toward the children and child-rearing support levy (子ども・子育て支援納付金), as its paragraph (4) lists it: the national subsidy under Article 154, paragraph (2) of this Act as amended by that Act, the State's and local governments' contributions to the national and local public officers' mutual aid associations, national treasury and other public funds for national health insurance, and transfers under Article 99 of the Act on Assurance of Medical Care for Elderly People.

次の各号に掲げる額の総額

支援納付金公費負担額（しえんのうふきんこうひふたんがく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the total of the public money that goes toward the children and child-rearing support levy (子ども・子育て支援納付金), as its paragraph (4) lists it: the national subsidy under Article 154, paragraph (2) of the Health Insurance Act as amended by that Act, the State's and local governments' shares under the National Public Officers Mutual Aid Association Act and the Local Public Officers, etc. Mutual Aid Association Act, the national treasury contributions, adjustment grants (調整交付金), transfers and subsidies for national health insurance under the National Health Insurance Act as amended by that Act, and transfers under Article 99, paragraphs (1) and (2) of the Act on Assurance of Medical Care for Elderly People — each only in the part its item ties to the levy.

次の各号に掲げる額の総額

連結個別資本金等の額（れんけつこべつしほんきんとうのがく）

In Article 15 of the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020, the amount of consolidated individual stated capital, etc. as defined in Article 2, item (xvii)-2 of the Corporation Tax Act in the earlier wording that those provisions call the former Corporation Tax Act (旧法人税法).

旧法人税法第二条第十七号の二に規定する連結個別資本金等の額

支援納付金公費負担額（しえんのうふきんこうひふたんがく）

In Article 47 of the supplementary provisions (附則) of Act No. 47 of 2024, the total of the public money that goes toward the children and child-rearing support levy (子ども・子育て支援納付金), as its paragraph (4) lists it: the national subsidy under Article 154, paragraph (2) of the Health Insurance Act as amended by that Act, the State's and local governments' contributions under the National Public Officers Mutual Aid Association Act and the Local Public Officers, etc. Mutual Aid Association Act as amended by it, the national treasury contributions, adjustment grants (調整交付金), transfers and subsidies for national health insurance under the National Health Insurance Act as amended by it, and transfers under Article 99, paragraphs (1) and (2) of the Act on Assurance of Medical Care for Elderly People — each only in the part tied to the levy.

次の各号に掲げる額の総額

概算負担調整基準超過保険者（がいさんふたんちょうせいきじゅんちょうかほけんしゃ）

In Articles 12 and 14 of the supplementary provisions (附則), an insurer of employee insurance and similar schemes (被用者保険等保険者) whose estimated total-remuneration-based levy (概算総報酬割納付金), divided by its expected number of secondary insured persons (第二号被保険者) for the fiscal year as worked out under a Ministry of Health, Labour and Welfare Order (厚生労働省令), exceeds the estimated burden adjustment base amount (概算負担調整基準額) — for fiscal 2017 and 2018 in Article 12, and for fiscal 2019 in Article 14.

概算総報酬割納付金の額を厚生労働省令で定めるところにより算定した当該各年度における当該被用者保険等保険者に係る第二号被保険者の見込数で除して得た額が概算負担調整基準額を超える被用者保険等保険者

確定負担調整基準超過保険者（かくていふたんちょうせいきじゅんちょうかほけんしゃ）

In Articles 13 and 15 of the supplementary provisions (附則), for fiscal 2017 and 2018 (Article 13) or fiscal 2019 (Article 15), an insurer of employee insurance, etc. (被用者保険等保険者) whose fixed total-remuneration-based levy (確定総報酬割納付金), divided by its number of secondary insured persons (第二号被保険者) for that year as a Ministry of Health, Labour and Welfare Order (厚生労働省令) calculates it, exceeds the fixed burden adjustment base amount (確定負担調整基準額).

確定総報酬割納付金の額を厚生労働省令で定めるところにより算定した当該各年度における当該被用者保険等保険者に係る第二号被保険者の数で除して得た額が確定負担調整基準額を超える被用者保険等保険者

適格請求書発行事業者登録簿（てきかくせいきゅうしょはっこうじぎょうしゃとうろくぼ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, the register provided for in Article 57-2, paragraph (4) of the Consumption Tax Act as amended by that Act, in which a qualified invoice issuer's (適格請求書発行事業者) registration is made by recording its name, registration number and other matters a Cabinet Order (政令) sets.

同条第四項に規定する適格請求書発行事業者登録簿

農地（のうち）

Rice paddies (田) and upland fields (畑), other than those for which permission under Article 4, paragraph 1 or Article 5, paragraph 1 of the Cropland Act has been given, and those a Cabinet Order (政令) specifies among paddies and fields whose conversion to other uses needs no such permission.

…及び畑以外のものにすることについて同法第四条第一項又は第五条第一項の許可を受けることを要しないもので政令で定めるものを除く

特定日（とくていび）

In Article 59 of the supplementary provisions (附則), the day a Cabinet Order (政令) sets as the cut-off for the local government collection money (地方団体の徴収金) whose collection can be deferred (徴収の猶予) where the business of a taxpayer or special collection agent (特別徴収義務者) lost much of its income from 1 February 2020 through the effects of COVID-19 (新型コロナウイルス感染症) and the measures against its spread.

徴収の猶予の対象となる地方団体の徴収金の期日として政令で定める日

在留カード（ざいりゅうかーど）

The residence card that the Immigration Services Agency issues to a mid- to long-term resident under Article 19-3 of the Immigration Control and Refugee Recognition Act.

出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十九条の三に規定する在留カード