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国外源泉所得（こくがいげんせんしょとく）

In Article 47-4, paragraph (1), item (iv), foreign source income as Article 7, paragraph (1), item (ii) of the Income Tax Act refers to it: income with its source outside Japan as Article 95, paragraph (1) of that Act uses the term, including income from transfers of securities abroad of kinds a Cabinet Order (政令) specifies.

短期事業年度（たんきじぎょうねんど）

In Article 9-2, paragraph (4), a corporation's preceding business year (事業年度) that is seven months or shorter, or that a Cabinet Order (政令) otherwise designates; for such a corporation, the specified period (特定期間) is counted from the business year before it.

控除未済金額（こうじょみさいきんがく）

In Article 37, paragraph (2), the amount left where the tax on refunds received for specified taxable purchases (特定課税仕入れ) exceeds the tax on those purchases for the taxable period and the excess still cannot be covered by the amount under paragraph (1), item (i); it is treated as tax on taxable transfers and added to the consumption tax on the tax base (課税標準額に対する消費税額).

申告納税方式（しんこくのうぜいほうしき）

The self-assessment system as defined in Article 6-2, paragraph (1), item (i) of the Customs Act: the tax payable is fixed by the taxpayer's own return, and by a decision of the Director-General of Customs (税関長) only where no return is made, the calculation does not follow the law, or the amount otherwise differs from what customs found on examination.

基準取得価額（きじゅんしゅとくかがく）

The acquisition cost of the specified machinery, etc. (特定機械装置等) — for a ship in item (v), that cost multiplied by a ratio a Cabinet Order (政令) sets — on which the special depreciation of a small or medium-sized business is worked out.

調整対象金額（ちょうせいたいしょうきんがく）

For a past business year in which a group tax sharing corporation applied the experimental research credit and Article 42-4, paragraph (8), item (vi) or (vii) then applied, the total of the adjusted creditable amount (調整税額控除可能額) and the excess already recovered (既取戻税額控除超過額), less what earlier years have already used under paragraph (14); it is compared with the creditable amount shown in the return as filed.

要加算調整額（ようかさんちょうせいがく）

For a group tax sharing corporation (通算法人) that took the credit or deduction in a business year, the amount, worked out as each provision sets, added in a later business year where another member of the group turns out to have a loss before group sharing (通算前欠損金額) larger than its return showed, in part through disguised accounting, or reports one only in a late return (期限後申告書): under Article 42-14 it is added to the corporation tax, and under Articles 60, 61 and 66-13 to gross profits (益金).

延納申請期限（えんのうしんせいきげん）

In Article 70-7(13)(xii), the day five months after the end of the business-succession gift period — the due date of gift tax, falling due under Article 70-7(3)(ii), for which deferred payment under the Inheritance Tax Act (相続税法) is sought.

関連有価証券（かんれんゆうかしょうけん）

In Article 163, paragraph (1), on reports of trading by the officers and major shareholders of a listed company, etc. (上場会社等), option certificates of the kind listed in Article 2, paragraph (1), item (xix) that represent options on the company's specified securities (特定有価証券), and other securities a Cabinet Order (政令) specifies.

特例持株会社（とくれいもちかぶがいしゃ）

In Article 52-24, paragraph (1), a holding company (持株会社) that has a company eligible to be a subsidiary company (子会社対象会社) as its subsidiary company.

申込みの撤回等（もうしこみのてっかいとう）

Withdrawing an offer to enter into, or cancelling, a contract providing the receipt of monies subject to the intermediation of individual credit purchases (個別信用購入あつせん関係受領契約) — the credit contract tied to the sale or service contract the provision concerns.

割賦販売業者等（かっぷはんばいぎょうしゃとう）

In Chapter III-5, installment sellers, loan-affiliated installment sellers, comprehensive and individual credit purchase intermediaries, credit card purchase intermediaries, the persons Article 35-16, paragraph (1), items (iii) to (vii) list, and businesses that have contracts for handling credit card numbers (クレジットカード番号等取扱契約締結事業者) — the businesses whose association can be certified under Article 35-18.

直前入院病院等（ちょくぜんにゅういんびょういんとう）

In the proviso to Article 116-2, paragraph (1), for an insured person who has stayed in two or more hospitals, etc. (病院等) one after another, the hospital, etc. they were in immediately before entering the one they are in now (現入院病院等).

外国の所得税等（がいこくのしょとくぜいとう）

A tax imposed under foreign laws that corresponds to income tax (所得税) or to the income, interest, dividend or share transfer income levies of the prefectural inhabitant tax (道府県民税) or the income levy (所得割) of the municipal inhabitant tax (市町村民税); for income that arose while the person was a non-resident (非居住者), only such tax on domestic source income listed in Article 161, paragraph 1, item 1 of the Income Tax Act.

外国の法人税等（がいこくのほうじんぜいとう）

A tax imposed under foreign laws that corresponds to corporation tax (法人税), local corporation tax (地方法人税) or the corporation tax levy (法人税割) of the prefectural or municipal inhabitant tax; for a foreign corporation, only such tax on domestic source income listed in Article 138, paragraph 1, item 1 of the Corporation Tax Act.

不申告加算金等（ふしんこくかさんきんとう）

An additional charge for failure to file (不申告加算金) or a substantial additional charge (重加算金) collected on the tax the provision concerns, leaving out an additional charge for failure to file covered by the next paragraph (in Article 72-46, one collected in the cases that paragraph lists).

取得費等の金額（しゅとくひとうのきんがく）

The total of an asset's acquisition cost under Article 33, paragraph (3) and the expenses of selling it, compared with the proceeds from selling household furniture, clothing or similar assets described in Article 9, paragraph (1), item (ix) to find any shortfall.

旧効力地共済法（きゅうこうりょくちきょうさいほう）

The Local Public Officers, etc. Mutual Aid Association Act as it stood before Article 3 of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) amended it, as kept in force by Article 61, paragraph (1) of that Act's supplementary provisions (附則).

独立社外取締役（どくりつしゃがいとりしまりやく）

In Article 34, paragraph (1), item (iii)(a)(2), an outside director (社外取締役) of the domestic corporation, as defined in Article 2, item (xv) of the Companies Act, whose independence in performing duties is assured, as a Cabinet Order (政令) specifies.

非特定欠損金額（ひとくていけっそんきんがく）

In Article 64-7(1)(iii)(b), the amount treated under item (ii) as the loss (欠損金額) of a group tax sharing corporation (通算法人) for a business year of the past ten years (十年内事業年度), leaving out the specified losses (特定欠損金額) counted under item (ii)(a).