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別表第二指定介護機関（べっぴょうだいにしていかいごきかん）

In Article 54-2, paragraphs (3), (4) and (7), a long-term care provider (介護機関) designated under Article 54-2, paragraph (1), or deemed designated under paragraph (2) of that Article, that holds a designation or permission listed in column 2 of Appended Table 2 (別表第二); its designation under paragraph (1) lapses in the cases column 3 of that table lists and is suspended in those column 4 lists.

別表事務（べっぴょうじむ）

In Article 30-15-2, paragraph (1), the work listed in the right-hand columns of Appended Tables I to IV and VI and in the items of Appended Table V of this Act.

別表行政機関等（べっぴょうぎょうせいきかんとう）

In Article 19, item (viii), the administrative organs (行政機関), local governments (地方公共団体), incorporated administrative agencies, etc. (独立行政法人等) and other persons handling administrative work that are listed in the upper column of the Appended Table (別表), including the handlers of quasi-statutory work (準法定事務処理者).

別表第二法人等（べっぴょうだいにほうじんとう）

In Article 7 of the supplementary provisions (附則) of Act No. 37 of 2021, the corporations listed in Appended Table 2 (別表第二) of this Act as amended by Article 50 of that Act; the Japan Organization of Occupational Health and Safety (独立行政法人労働者健康安全機構), where Article 58, paragraph (2) of that amended Act treats it as a business handling personal information, pseudonymized personal information or information related to personal information; and businesses handling personal information (個人情報取扱事業者) that are academic research institutions or the equivalent (学術研究機関等).

第五十条改正後個人情報保護法別表第二に掲げる法人、第五十条改正後個人情報保護法第五十八条第二項の規定により第五十条改正後個人情報保護…

普通法人（ふつうほうじん）

A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).

第五号から第七号までに掲げる法人以外の法人をいい、人格のない社団等を含まない

課税資産の譲渡等（かぜいしさんのじょうととう）

A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).

資産の譲渡等のうち、第六条第一項の規定により消費税を課さないこととされるもの以外のもの

課税貨物（かぜいかもつ）

Taxable goods: foreign goods (外国貨物) taken out of a bonded area (保税地域), other than letters (信書) as referred to in Article 3 of the Customs Act and goods that Article 6, paragraph (2) makes non-taxable (those listed in Appended Table 2-2 (別表第二の二)).

保税地域から引き取られる外国貨物（関税法第三条（課税物件）に規定する信書を除く。第四条において同じ。）のうち、第六条第二項の規定により消費税を課さないこととされるもの以外のもの

温泉（おんせん）

Hot water, mineral water, steam and other gases that gush out of the ground (but not natural gas made up mainly of hydrocarbons) and that have the temperature or contain one of the substances listed in the Appended Table (別表): a temperature of 25 degrees Celsius or more when taken from the source, or one of the listed substances in at least the listed amount.

地中からゆう出する温水、鉱水及び水蒸気その他のガス（炭化水素を主成分とする天然ガスを除く。）で、別表に掲げる温度又は物質を有するもの

公益法人等（こうえきほうじんとう）

A corporation listed in Appended Table 2 (別表第二) of this Act — among them general incorporated associations and foundations that are non-profit corporations (非営利型法人), social medical care corporations (社会医療法人), school corporations (学校法人) and the other bodies it names.

別表第二に掲げる法人

協同組合等（きょうどうくみあいとう）

A corporation listed in Appended Table 3 (別表第三) — among them fishery cooperatives (漁業協同組合), consumer cooperatives (消費生活協同組合), shinkin banks (信用金庫), forest owners' cooperatives (森林組合), their federations and the other bodies it names.

別表第三に掲げる法人

行政機関等（ぎょうせいきかんとう）

Administrative organs (行政機関); organs of local governments (地方公共団体の機関), other than their assemblies; incorporated administrative agencies or other prescribed corporations (独立行政法人等), other than the corporations listed in Appended Table 2 (別表第二); and local incorporated administrative agencies (地方独立行政法人), other than those whose main purpose is research (試験研究) or whose purpose is running universities or colleges of technology or a hospital business (病院事業), as Article 21 of the Local Independent Administrative Agency Act describes that work.

次に掲げる機関

通報対象事実（つうほうたいしょうじじつ）

A criminal act, or a fact that is grounds for a civil fine (過料), under this Act or one of the Acts listed in the Appended Table (別表) as Acts protecting people's life, body, property and other interests, such as consumers' interests, the environment and fair competition, including orders under them; or the facts that are the grounds for a disposition (処分) under an Act listed in the Appended Table, where breaching that disposition would be such a criminal act or ground for a fine, including, where that disposition was made for breaching another disposition or not following a recommendation, etc. (勧告等) under those Acts, the grounds for that other disposition or recommendation.

次の各号のいずれかの事実

公益法人等（こうえきほうじんとう）

In Chapter III (special provisions on the Corporation Tax Act), a public interest corporation, etc. as defined in Article 2, item (vi) of the Corporation Tax Act: a corporation listed in Appended Table 2 (別表第二) of that Act, such as a public interest incorporated association or foundation (公益社団法人, 公益財団法人), a school corporation (学校法人) or a religious corporation (宗教法人).

法人税法第二条第六号に規定する公益法人等

独立行政法人等（どくりつぎょうせいほうじんとう）

Incorporated administrative agencies (独立行政法人) as defined in Article 2, paragraph (1) of the Act on General Rules for Incorporated Administrative Agencies, and the corporations listed in Appended Table 1 (別表第一) of this Act.

独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人及び別表第一に掲げる法人

協同組合等（きょうどうくみあいとう）

In Chapter III (special provisions on the Corporation Tax Act), a cooperative, etc. as defined in Article 2, item (vii) of the Corporation Tax Act: a corporation listed in Appended Table 3 (別表第三) of that Act, such as an agricultural cooperative (農業協同組合), a fishery cooperative (漁業協同組合), a consumer cooperative (消費生活協同組合) or a shinkin bank (信用金庫).

法人税法第二条第七号に規定する協同組合等

軽減対象課税資産の譲渡等（けいげんたいしょうかぜいしさんのじょうととう）

A taxable transfer, etc. of assets (課税資産の譲渡等) listed in Appended Table 1 (別表第一), which is taxed at the reduced rate.

課税資産の譲渡等のうち、別表第一に掲げるもの

反則行為（はんそくこうい）

In Chapter IX, an offence under Chapter VIII that is listed in the left column of Appended Table 2 and was committed by the driver of a vehicle or streetcar (車両等); a Cabinet Order (政令) sets its categories.

前章の罪に当たる行為のうち別表第二の上欄に掲げるものであつて、車両等の運転者がしたもの

公共法人（こうきょうほうじん）

A corporation listed in Appended Table 1 (別表第一) — local governments (地方公共団体), national university corporations (国立大学法人), local incorporated administrative agencies (地方独立行政法人) and the other public bodies it names — which Article 4, paragraph (2) frees from any obligation to pay corporation tax.

別表第一に掲げる法人

介護予防支援（かいごよぼうしえん）

The help given, at the request of a person needing in-home support (居宅要支援者), by staff of a community general support center (地域包括支援センター) or by employees a Ministry of Health, Labour and Welfare Order (厚生労働省令) names at a place of business giving designated in-home long-term care support: drawing up a preventive long-term care service plan (介護予防サービス計画) so that the person can make proper use of designated preventive services, community-based preventive services, specified comprehensive projects for prevention and daily life support (特定介護予防・日常生活支援総合事業) and other preventive health, medical and welfare services, and liaising and coordinating with the providers and others so that those services are given under the plan.

…で定める事項を定めた計画（以下この項、第百十五条の三十の二第一項、第百十五条の四十五第二項第三号及び別表において「介護予防サービス計画」という。）を作成するとともに、当該介護予防サービス計画に基づく指定介…

平均標準報酬額（へいきんひょうじゅんほうしゅうがく）

Except in Article 17-6, paragraph (1) and Article 29, paragraph (3) of the supplementary provisions (附則), the total of each insured month's standard monthly remuneration (標準報酬月額) and standard bonus amount (標準賞与額), each multiplied by the revaluation rate (再評価率) for the beneficiary's class, divided by the number of insured months; under Article 43, paragraph (1), 5.481/1000 of it times the number of insured months gives the employees' old-age pension.

被保険者期間の計算の基礎となる各月の標準報酬月額と標準賞与額に、別表各号に掲げる受給権者の区分に応じてそれぞれ当該各号に定める率（以下「再評価率」という。）を乗じて得た…