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支払方法変更の記載（しはらいほうほうへんこうのきさい）

In Articles 66 and 67, paragraph (3), an entry, on the certificate of insured person (被保険者証) of a primary insured person (第一号被保険者) needing long-term care or support who has not paid premiums by the end of the period a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets after their due date, that Article 41, paragraph (6) and the other provisions listed there, under which the municipality may pay a provider directly on the insured person's behalf, do not apply to them.

保険給付差止の記載（ほけんきゅうふさしとめのきさい）

In Article 68, the entry a municipality (市町村) may make, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, on the insured person's certificate (被保険者証) of a secondary insured person (第二号被保険者) requiring long-term care or support who has left medical insurance premiums or contributions unpaid past their due date (未納医療保険料等), unless special circumstances such as a disaster exist, stating that Article 41, paragraph (6) and the other provisions listed there, under which the municipality pays a provider on the insured person's behalf, do not apply and that payment of insurance benefits is suspended in whole or in part.

国民年金法等改正法（こくみんねんきんほうとうかいせいほう）

Short name, in Article 4, for the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985).

相続等生命保険年金（そうぞくとうせいめいほけんねんきん）

In Article 86, a life insurance payment or similar benefit (生命保険金等) that is an annuity of the kind Article 209, item (ii) of the Income Tax Act lists — one under a contract whose policyholder (保険契約者) is not the person receiving the annuity, or under another contract a Cabinet Order (政令) specifies — for which the payer must add further details to its statement of payments (調書).

公開買付者等関係者（こうかいかいつけしゃとうかんけいしゃ）

In Article 167, any of the persons its paragraph (1) lists in relation to a tender offeror, etc. (公開買付者等): its officers and other staff (including those of its parent company); shareholders or members holding the right to inspect its accounting books; persons with statutory authority over it; persons that have, or are negotiating, a contract with it; the issuer of the targeted listed or other share certificates, etc. (上場等株券等) and its officers; and certain officers of those that are corporations.

非特定損金算入限度額（ひとくていそんきんさんにゅうげんどがく）

In Article 64-7(1)(iii)(b), (5) and (9)(vii), the non-specified deficit (非特定欠損金額) of a group tax sharing corporation for a business year of the past ten years (十年内事業年度) multiplied by the non-specified deductible ratio (非特定損金算入割合).

特定生産性向上設備等（とくていせいさんせいこうじょうせつびとう）

Specified productivity-improving equipment, etc. under Article 2(20) of the Act on Strengthening Industrial Competitiveness, limited to equipment confirmed under that paragraph between the day Act No. 29 of 2026 comes into effect and 31 March 2029.

行政機関等匿名加工情報等（ぎょうせいきかんとうとくめいかこうじょうほうとう）

In Articles 121 and 122, anonymized personal information the administrative entity holds (行政機関等匿名加工情報), together with the deleted information (削除情報) of Article 109, paragraph (4) and information on how the personal information was processed under Article 116, paragraph (1).

小規模住居型児童養育事業（しょうきぼじゅうきょがたじどうよういくじぎょう）

The project (事業), as defined in Article 6-3(8) of the Child Welfare Act, in which a person experienced in raising children in need of protection (要保護児童), or another person set by Cabinet Office Order (内閣府令), other than a foster parent (里親), raises such children placed there by a measure (措置) under Article 27(1)(iii) of that Act in their own home.

届出のあつた公職の候補者（とどけでのあったこうしょくのこうほしゃ）

In Article 47-2, paragraph (3), item (ii), a candidate for public office (公職の候補者) as Article 41-18, paragraph (1), item (iv), (a) of the Act on Special Measures Concerning Taxation refers to one, whose candidacy has been notified under Article 86, 86-3 or 86-4 of the Public Offices Election Act.

調整前事業所得税額超過額（ちょうせいまえじぎょうしょとくぜいがくちょうかがく）

Where an individual applies two or more of the tax credits listed in Article 10-6, paragraph (1) in a year and their total exceeds 90% of the income tax on business income before adjustment (調整前事業所得税額), the excess, which is not deducted that year and is treated as coming first from the credits that can be carried forward longest.

独立行政法人等情報公開法（どくりつぎょうせいほうじんとうじょうほうこうかいほう）

Short name for the Act on Access to Information Held by Incorporated Administrative Agencies (Act No. 140 of 2001).

投資事業有限責任組合権利（とうしじぎょうゆうげんせきにんくみあいけんり）

In Article 194-6, a right under an investment limited partnership agreement (投資事業有限責任組合契約) as defined in Article 3, paragraph (1) of the Limited Partnership Act for Investment that falls under Article 2, paragraph (2), item (v) of this Act.

特定都道府県知事保存本人確認情報（とくていとどうふけんちじほぞんほんにんかくにんじょうほう）

In Article 30-12 and Article 30-12-2, paragraph (3), identity confirmation information retained by the prefectural governor (都道府県知事保存本人確認情報) under Article 30-6, paragraph (4) of the Residential Basic Book Act, other than the resident record code (住民票コード).

上場株式等に係る配当所得等の金額（じょうじょうかぶしきとうにかかるはいとうしょとくとうのきんがく）

The year's interest income and dividend income from dividends and similar income on listed shares, etc. (上場株式等の配当等), computed as a Cabinet Order (政令) provides, on which, after any deductions, Article 8-4, paragraph 1 charges income tax at 15 percent separately from other income.

特定株式等の異動状況に関する調書（とくていかぶしきとうのいどうじょうきょうにかんするちょうしょ）

A report that the financial instruments business operator, etc. or the company keeping or managing specified shares (特定株式) or inherited specified shares (承継特定株式) under the arrangement Article 29-2(1)(vi) requires must file with the district director of the tax office by 31 January each year, on their receipt, acquisition, delivery and other changes.

振替債等に係る特定債券現先取引等（ふりかえさいとうにかかるとくていさいけんげんさきとりひきとう）

A bond transaction with a repurchase/resale agreement (債券現先取引) or securities lending transaction involving book-entry bonds, etc. that meets conditions a Cabinet Order (政令) sets, made between a foreign financial institution, etc. (外国金融機関等) and a specified financial institution, etc. (特定金融機関等) — with further limits where a party took the transaction on in a financial instruments obligation assumption business (金融商品債務引受業) — whose interest is free of income tax under Article 42-2, paragraph (1).

動産競売（どうさんけいばい）

An auction of movables (動産) held to enforce a security interest over them, which begins only where the creditor gives the movables to a court enforcement officer (執行官), gives the officer a document showing that their possessor consents to the seizure, or gives the officer a copy of the court's permission under Article 190, paragraph (2) that has been served on the debtor no later than the search.

事故例調査（じこれいちょうさ）

The investigation the Institute for Traffic Accident Research and Data Analysis (分析センター) makes of actual traffic accidents — into road traffic conditions, the drivers' circumstances and other matters bearing on them — to support scientific research into their causes.

特定会社等集団（とくていかいしゃとうしゅうだん）

In Article 3-2, paragraph (1), items (iii) and (iv), a group of companies, etc. (会社等集団) whose members together hold voting rights in a single bank at or above that bank's major shareholder threshold (主要株主基準値).