The answer depends on the context in which the term is being used. Usually "qualified retirement plan refers only to employer plans qualified under section 401(a) (which includes 401(k) plans), governmental 403(b) plans, 457(b) plans and the federal TSP. When these types of plans are lumped together with IRAs the group is usually referred to as "qualified retirement accounts." Just to keep things interesting, though, in some contexts the term "qualified retirement plan" is used interchangeably with the term "qualified retirement account" to refer to the entire group including IRAs.
