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利子及び配当等（りしおよびはいとうとう）

In Article 68, the interest, dividends, compensation for periodic deposits (給付補塡金) and the other kinds of income listed in the items of Article 174 of the Income Tax Act that a domestic corporation receives; the income tax charged on them, less any amount equivalent to the foreign tax adjusted at distribution (分配時調整外国税相当額), is deducted from its corporation tax for the business year as a Cabinet Order (政令) sets.

申告書記載税額（しんこくしょきさいぜいがく）

In Article 82-10, the amount under Article 82-6, paragraph (1), item (ii) for a later covered fiscal year (対象会計年度) for which a determination (決定) was made — as amended or reassessed, if it was — which the amended return, reassessment or determination for an earlier covered fiscal year on the international minimum tax amount makes too large.

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 a contract, or cancelling the contract — a sales contract, or in some Articles also a service contract (役務提供契約) — under the Article that uses the term.

合計償却限度額（ごうけいしょうきゃくげんどがく）

The total of the depreciation calculated for the asset under Article 49, paragraph (1) of the Income Tax Act and the additional special depreciation amount the coining provision sets for it — the most an individual may count as necessary expenses (必要経費) for that asset's depreciation.

隣接施行敷地権（りんせつしこうしきちけん）

The ownership and registered leasehold (借地権) of an adjacent project site (隣接施行敷地), as Article 55, paragraph (1), item (ii) of the Act on Facilitation of the Regeneration, etc. of Condominiums names them, in the rules on transfers of land, etc. to the implementer of a condominium regeneration project (マンション再生事業).

特定所得の金額（とくていしょとくのきんがく）

The amounts listed in the paragraph's items for each business year of a partially covered foreign affiliate (部分対象外国関係会社 or 部分対象外国関係法人) that is not a foreign financial subsidiary — dividends, interest, income from lending and selling securities, derivative and foreign exchange gains and the other mainly passive kinds of income listed — part of which is taxed in Japan as income of the resident or domestic corporation holding it.

分離利子公社債（ぶんりりしこうしゃさい）

A bond that was the interest part of a public or corporate bond (公社債) whose principal and interest parts have been separated and are traded independently.

外国中央銀行等（がいこくちゅうおうぎんこうとう）

A central bank of a foreign state, or an international organization established under an international agreement, that is a foreign financial institution, etc. (外国金融機関等) under Article 42-2, paragraph (7), item (i)(c) or (d).

純損失等の金額（じゅんそんしつとうのきんがく）

In Article 42-4, paragraph (3), item (i)(c), a corporation's loss (欠損金額) under the Corporation Tax Act that it may still carry forward or back, as listed in Article 2, item (vi)(c)(2) of the Act on General Rules for National Taxes, leaving out, for a corporation in group tax sharing (通算法人), its specified loss (特定欠損金額) under Article 64-7, paragraph (2) of the Corporation Tax Act.

原動機付自転車（げんどうきつきじてんしゃ）

In Article 2, paragraph (1), item (iv)(a), a motorized bicycle as defined in Article 2, paragraph (1), item (x) of the Road Traffic Act: a vehicle that runs on an engine or motor without rails or overhead wires and either has an engine or motor no larger in total displacement or rated output than a Cabinet Office Order (内閣府令) sets, or meets a Cabinet Office Order's standard for a vehicle whose size and structure will not obstruct other vehicles on a bicycle path and which needs no great skill to drive, light vehicles (軽車両), small mobility vehicles (移動用小型車), vehicles for persons with physical disabilities, remote-controlled small vehicles (遠隔操作型小型車) and walking-aid vehicles (歩行補助車等) excluded.

住所地市町村長（じゅうしょちしちょうそんちょう）

In Article 17(8), (9) and (11), the mayor of the municipality whose Basic Resident Register (住民基本台帳) records the holder of an Individual Number Card (個人番号カード).

特定技能基準省令（とくていぎのうきじゅんしょうれい）

Short name for the Ministerial Order (省令) setting the standards for employment contracts for specified skilled workers (特定技能雇用契約) and support plans for specified skilled workers (i) (一号特定技能外国人支援計画), Ministry of Justice Order No. 5 of 2019.

寄附金活用可能額（きふきんかつようかのうがく）

The total of the first-category donations (第一号寄附金) a prefecture or municipality receives in its designation period (指定対象期間), less the cost of soliciting them as the Minister for Internal Affairs and Communications sets it; for the designation it must be at least 60 percent of that total.

署名用電子証明書（しょめいようでんししょうめいしょ）

The electronic certificate for signature issued for an Individual Number Card under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002), which may be sent instead of showing a disability certificate or similar paper when applying for tax-free savings.

旧効力私学共済法（きゅうこうりょくしがくきょうさいほう）

The Private School Personnel Mutual Aid Association Act as it stood before Article 4 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 79 of that Act's supplementary provisions (附則).

嘱託等を受けた者（しょくたくとうをうけたもの）

In Article 132-6, paragraph (3), a body or person the court has asked, under Article 132-4, paragraph (1), item (ii) or (iii), to conduct an examination or to state an expert opinion, or a court execution officer (執行官) it has ordered under item (iv) to examine the present state of a thing.

期末時換算資産等（きまつじかんさんしさんとう）

In Article 61-6, paragraph (1), the assets and liabilities listed in Article 61-9, paragraph (1) that are converted into yen by the conversion method at the current exchange rate (期末時換算法).

人的役務提供事業（じんてきえきむていきょうじぎょう）

In the table of Article 146, paragraph (2), which adapts the rules on approval to file blue returns (青色申告) to foreign corporations, a business carried on in Japan whose main content is providing personal services, of a kind a Cabinet Order (政令) specifies, as referred to in Article 138, paragraph (1), item (iv).

特定国内源泉所得（とくていこくないげんせんしょとく）

In Article 9-4(4), domestic source income under Article 161(1)(viii) (other than (c)) or (ix) of the Income Tax Act paid on public and corporate bonds, etc. (公社債等) in the trust property of an investment trust other than a securities investment trust that a foreign trust company (外国信託会社) has accepted.

事業活動計画認定（じぎょうかつどうけいかくにんてい）

An approval, under Article 9, paragraph 1 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., of an environmental load reduction business activity plan (環境負荷低減事業活動計画), which Articles 10-5-5 and 42-12-6 count as a specified approval (特定認定) alongside approvals under the Act on Strengthening Industrial Competitiveness.