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年度計画（ねんどけいかく）

In Article 38-11(5), the plan for the management of its Individual Number Card work (個人番号カード関係事務) in each business year that the Japan Agency for Local Authority Information Systems (機構) sets, based on its approved medium-term plan (中期計画), notifies to the competent ministers (主務大臣) and publishes.

預金債権（よきんさいけん）

In Article 2, paragraph (17), item (i), a depositor's claim against the bank under a deposit contract, which the electronic payment handling service provider increases or reduces on the bank's behalf.

入管特例法（にゅうかんとくれいほう）

Short name, in Chapter IV-4 of this Act (the special provisions on foreign residents), for the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).

育成就労法（いくせいしゅうろうほう）

Short name for the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) as Article 2 of Act No. 60 of 2024, the amending Act (改正法) this Cabinet Order (政令) was made to implement, amends it, under the new title that amendment gives it, which speaks of employment for skill development (育成就労).

外国政府等（がいこくせいふとう）

A foreign government recognized by the Government of Japan, or the competent authority of a region referred to in Article 2, item (v)(b) of the Immigration Control and Refugee Recognition Act, at whose request papers such as a customs declaration needed for a person's removal (送還) are prepared, obtained or submitted under this item and the next.

暴力団員等（ぼうりょくだんいんとう）

In Article 6, a member of an organized crime group (暴力団員) as defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members, or a person for whom five years have not yet passed since the day they ceased to be one.

最高限度額（さいこうげんどがく）

In Article 14(1), the maximum basic daily payment amount the Minister of Health, Labour and Welfare sets for the worker's age group under Article 8-2(2)(ii), where that amount is used as the worker's basic daily payment amount (給付基礎日額).

特定古物商（とくていこぶつしょう）

In Article 12, paragraphs (2) and (3), a secondhand goods dealer (古物商) that uses the method in Article 5, paragraph (1), item (vi): making information on the secondhand goods (古物) it handles available for the public to view by automatic transmission over a telecommunications line, and taking offers to trade by a means of communication set by National Public Safety Commission Rules (国家公安委員会規則).

青色申告書（あおいろしんこくしょ）

A blue return as defined in Article 2, paragraph 1, item 40 of the Income Tax Act: a final return (確定申告書), or an amended return (修正申告書) to it, filed on the blue form under Article 143 of that Act (including as its Article 166 applies that Article).

非課税土地（ひかぜいとち）

Land listed in Article 586, paragraph 2, on which a municipality cannot levy the special land holding tax (特別土地保有税), other than the land in its items 23, 25 and 25-2, the land in its item 28 that falls under Article 348, paragraph 2, item 1 or items 7 to 8, and the land in its item 30 that the municipality's by-law (条例) sets.

社会保険料（しゃかいほけんりょう）

The social insurance premiums of Article 74, paragraph (2), as deducted from the salary or wages (給与等) being paid: the premiums and contributions that paragraph lists — for health insurance, pensions, long-term care insurance and employment insurance, among others — and similar ones a Cabinet Order (政令) specifies, other than those on the allowances for work abroad that Article 9, paragraph (1), item (vii) exempts.

老齢給付金（ろうれいきゅうふきん）

In Article 18-3, a lump-sum retirement payment (退職一時金等) under Article 69, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) that is a lump sum paid as the old-age benefit (老齢給付金) under Article 28, item (i) of the Defined Contribution Pension Act, under a corporate-type or individual-type pension plan's rules, as Article 72, paragraph (3), item (vii) of that Order lists.

課税標準等（かぜいひょうじゅんとう）

The items of a tax return that Article 19, paragraph (1) of the Act on General Rules for National Taxes defines by Article 2, item (vi)(a) to (c) of that Act: the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).

納税申告書（のうぜいしんこくしょ）

In Article 63, paragraph (8), item (ii), a tax return for corporation tax as defined in Article 2, item (vi) of the Act on General Rules for National Taxes — a return stating the tax basis, the tax payable or similar items, including one to claim a refund — other than one filed by the deadline (期限内申告書).

課税賃貸用（かぜいちんたいよう）

In Article 35-2, use of a residential rental building (居住用賃貸建物) for leasing other than the leasing of housing listed in item 13 of Appended Table 2 (別表第二), which is non-taxable.

暴力団員等（ぼうりょくだんいんとう）

An organized crime group member as defined in Article 2, item (vi) of the Act on Prevention of Unjust Acts by Organized Crime Group Members, or a person who ceased to be one less than five years ago.

原因関係者（げんいんかんけいしゃ）

In Article 23, paragraph (2), items (i) and (ii) and Article 30, any person found to be connected with the cause of an actual or potential accident involving bodily harm or of the harm it did.

特別障害者（とくべつしょうがいしゃ）

In Article 21-4, paragraph (1), a person with a particular disability as defined in Article 19-4, paragraph (2) — a person with a disability (障害者) who has a severe mental or physical disability, as a Cabinet Order (政令) specifies — other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).

別除権者等（べつじょけんしゃとう）

In Article 140, paragraphs (1) and (2) and Article 141, paragraph (1), item (i), a holder of a right of separate satisfaction (別除権者), a holder of a quasi-right of separate satisfaction (準別除権者), or a holder of a bankruptcy claim (破産債権) that is subject to a condition precedent or may arise in the future.

一般社債等（いっぱんしゃさいとう）

A public or corporate bond other than a specified public or corporate bond (特定公社債, as Article 3, paragraph 1, item 1 defines it), as used in Article 5-3 where a non-resident or foreign corporation claims exemption for interest on book-entry transfer bonds (特定振替社債等).