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転入予定地市町村長（てんにゅうよていちしちょうそんちょう）

In Article 24-2, the mayor of the municipality that a person moving out has named as their destination in the moving-out notification (転出届) under Article 24.

特別永住者証明書等（とくべつえいじゅうしゃしょうめいしょとう）

A special permanent resident certificate or the electronic record stored on it.

情報通信技術活用法（じょうほうつうしんぎじゅつかつようほう）

Short name for the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002).

非特定損金算入割合（ひとくていそんきんさんにゅうわりあい）

In Article 64-7(1)(iii)(b), (iv)(b) and (5), the ratio of the group's remaining deduction limits (損金算入限度額) for the applicable business year — the total deduction limits of the group tax sharing corporation and of the other group tax sharing corporations whose business years end on the same day, less the amounts already used that item (ii)(c)(2) and (3) list — to the group's total non-specified losses for a business year of the past ten years (十年内事業年度) under item (ii)(c)(1); it is zero where that total is zero and at most one.

電子決済等利用情報（でんしけっさいとうりようじょうほう）

In Article 30, a code or other piece of information that an electronic payment handling service provider, etc. (電子決済等取扱業者等) assigns so as to tell a person receiving its services under an electronic payment services use contract (電子決済等利用契約) apart from others, or other information needed to receive those services.

認定住宅等借入金等（にんていじゅうたくとうかりいれきんとう）

Housing loans, etc. (住宅借入金等) taken out for building or acquiring a certified house, etc. (認定住宅等の新築取得等), on which the larger housing loan tax credit in Article 41, paragraph (6) is worked out.

特定経営力向上計画（とくていけいえいりょくこうじょうけいかく）

In Article 42-12-4, paragraph (1), item (ii)(b), the management improvement plan (経営力向上計画) under Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to which a small or medium-sized enterprise's specified certification (特定認定) relates — as changed where a change was certified — including a plan listed in Article 13 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.

退職手当等の計算期間（たいしょくてあてとうのけいさんきかん）

The period a Cabinet Order (政令) sets for each kind of payer of severance pay, such as the part of the year an individual payer ran a business, used in Article 221, paragraph (3) to fix payment dates and amounts.

旧確定給付企業年金法（きゅうかくていきゅうふきぎょうねんきんほう）

The Defined-Benefit Corporate Pension Act as it stood before Article 2 of the 2013 Act partially amending the Employees' Pension Insurance Act and other Acts to secure the soundness and reliability of the public pension system (Act No. 63 of 2013) amended it.

生命身体事故等関係者（せいめいしんたいじことうかんけいしゃ）

Anyone connected with an actual or potential accident involving bodily harm (生命身体事故等), including people connected with its cause and people who worked to save lives at it.

取引時確認等相当措置（とりひきじかくにんとうそうとうそち）

In Article 10-4, paragraph (1), item (i), measures by a foreign-based cryptoasset exchange service provider (外国所在暗号資産交換業者) that correspond to those Articles 4, 6 to 8 and 10-5 require of specified business operators (特定事業者): verification at the time of transaction, records of verification and of transactions, suspicious transaction reports, and the notice that goes with a transfer of cryptoassets (暗号資産).

上場株式配当等控除額（じょうじょうかぶしきはいとうとうこうじょがく）

The amounts that Article 9-3-2, paragraph 3 deducts from the income tax withheld on dividends and similar income on listed shares, etc. — the share of income tax or foreign corporation tax already paid by the investment trust, investment corporation or similar entity that made the distribution — as named in Article 93, paragraph 1 of the Income Tax Act as Article 9-3-2, paragraph 6 reads it for an individual recipient.

継続適用届出書提出者（けいぞくてきようとどけでしょていしゅつしゃ）

In Article 37-14, paragraph (5), a person who has filed the notification of continued application (継続適用届出書) under paragraph (23), item (i) of that Article; listed shares, etc. they acquire between leaving Japan and filing their notification of return (帰国届出書) cannot be taken into their tax-exempt accounts.

先物取引の差金等決済（さきものとりひきのさきんとうけっさい）

In Article 41-15-2, the settlement by payment of differences, etc. (差金等決済), as Article 225, paragraph (1), item (xiii) of the Income Tax Act describes it, of the futures transactions (先物取引) that item covers, other than those on cryptoassets, etc. or on the financial indicators the Financial Instruments and Exchange Act names.

据置期間経過準備金額（すえおききかんけいかじゅんびきんがく）

The part of the reserve for losses on investment in business restructuring of small and medium sized enterprises (中小企業事業再編投資損失準備金), carried over from the previous business year, for which five years — ten years for a reserve for shares acquired as the measure in item (ii) of the table in paragraph (1) — have passed since the end of the business year in which it was set aside.

特定有限責任事業組合（とくていゆうげんせきにんじぎょうくみあい）

In Article 45-3, a limited liability partnership (有限責任事業組合) under Article 2 of the Limited Liability Partnership Act that meets the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, among them that its only members are small and medium-sized enterprises (中小企業者) listed in the items of Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act; such a partnership can be a business cooperative or association (事業協同組合等) under that Article.

外国登録設計審査等機関（がいこくとうろくせっけいしんさとうきかん）

A registered agency for design reviews and post-manufacturing inspections (登録設計審査等機関) that carries out design reviews or post-manufacturing inspections at an office outside Japan.

金融商品オプション取引（きんゆうしょうひんおぷしょんとりひき）

In Article 37-2, paragraph (4), item (iii), an over-the-counter derivative transaction (店頭デリバティブ取引) of the kinds listed in Article 2, paragraph (22), items (iii) and (iv) of the Financial Instruments and Exchange Act: one in which a party, for a price, is granted the right to bring about by its own declaration a sale of financial instruments or another listed transaction, or a payment worked out from the difference between an agreed and the actual value of a financial indicator.

特定投資家向け取得勧誘（とくていとうしかむけしゅとくかんゆう）

A solicitation for acquisition (取得勧誘) falling under Article 2, paragraph (3), item (ii), (b): one made only to professional investors (特定投資家) — through a financial instruments business operator, etc. where a counterparty is not the State, the Bank of Japan or a qualified institutional investor — for securities that, as a Cabinet Order (政令) sets, are unlikely to pass to anyone other than professional investors, etc. (特定投資家等).

従前の特定退職金共済団体（じゅうぜんのとくていたいしょくきんきょうさいだんたい）

In Article 18-4, paragraphs (11) and (13), the specified retirement allowance mutual aid organization (特定退職金共済団体) that was to pay the retirement benefit referred to in Article 73, paragraph (1), item (viii), (c) of the Order for Enforcement of the Income Tax Act, which hands the amount of that benefit over to another such organization that the retired member has joined and asked it to be handed to.