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特定外国金融持株会社（とくていがいこくきんゆうもちかぶがいしゃ）

A foreign affiliated corporation (外国関係法人) whose main business is holding shares, etc. and that would be a foreign financial affiliated corporation (外国金融関係法人) if item (viii) of the paragraph applied to every foreign affiliated corporation, other than one that would then be a foreign financial institution (外国金融機関); such a company does not fail the requirement that its main business not be holding shares or bonds, licensing rights or leasing ships or aircraft.

政党等に対する寄附金（せいとうとうにたいするきふきん）

Money an individual spends within the designated period (指定期間) on a donation related to political activities (政治活動に関する寄附) to a political party or political fund-raising group listed in Article 41-18, paragraph (1), item (i) or (ii), and that is reported in a report under Article 12 or 17 of the Political Funds Control Act.

調整後税額控除可能額（ちょうせいごぜいがくこうじょかのうがく）

For a group tax sharing corporation (通算法人) whose non-specified loss (非特定欠損金額) for the year turns out larger than its return showed, or is first shown in a late return, the creditable amount worked out again: the smaller of the item (iii)(a) amount and the item (iii)(b) amount less 25% of the corporation tax that the excess loss would bear if it were income, plus any tax credit excess under item (vi); if it is less than the creditable amount in the return as filed, the difference is added to corporation tax.

旧中小企業総合事業団（きゅうちゅうしょうきぎょうそうごうじぎょうだん）

The comprehensive small and medium enterprise corporation (中小企業総合事業団) as it was before it was dissolved under Article 2, paragraph (1) of the supplementary provisions (附則) of Act No. 146 of 2002 (中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律), which these provisions call the abolition Act (廃止法).

再交付等に関する事項（さいこうふとうにかんするじこう）

In Article 17(13), the procedures for reissuing an Individual Number Card (個人番号カード) and the other procedures that mayors of municipalities and card holders carry out concerning the card, and the matters needed for them, which a Ministry of Internal Affairs and Communications Order (総務省令) sets.

指定事業者であった者等（していじぎょうしゃであったものとう）

In Article 115-45-7, paragraph (1), a person who was a designated provider of category 1 projects (指定事業者), or who was an employee at the business office its designation covers, whom the mayor of a municipality may order to report or produce records in connection with category 1 project payments (第一号事業支給費).

株券喪失登録簿記載事項（かぶけんそうしつとうろくぼきさいじこう）

The details a company that issues share certificates must enter in its register of lost share certificates: the certificate's number, the name and address of the person who lost it, those of the registered holder, and the day of entry.

みなし特別永住者証明書（みなしとくべつえいじゅうしゃしょうめいしょ）

An alien registration certificate (外国人登録証明書) under the Alien Registration Act as it stood before Article 4 of the 2009 Act (Act No. 79 of 2009) abolished it, which Article 28, paragraph (1) of that Act's supplementary provisions (附則) treats as a special permanent resident certificate (特別永住者証明書).

電気通信利用役務の提供（でんきつうしんりようえきむのていきょう）

A supply of telecommunications services as defined in Article 2, paragraph 1, item 8-3 of the Consumption Tax Act — a service supplied over telecommunications lines (電気通信回線), such as providing copyrighted works, other than relaying others' communications or a service incidental to another transaction — made in Japan by a foreign business operator (国外事業者), other than one for business customers (事業者向け電気通信利用役務の提供), as Article 72-80-3 of the Local Tax Act uses the term.

国内源泉所得に係る所得（こくないげんせんしょとくにかかるしょとく）

Income from the domestic source income (国内源泉所得) on which Article 164, paragraph (1) of the Income Tax Act sets a nonresident's tax, for each class of nonresident.

みなし宅地建物取引業者（みなしたくちたてものとりひきぎょうしゃ）

A trust company (信託会社), or a financial institution authorized under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions, that carries on real estate brokerage (宅地建物取引業) as defined in Article 2, item (ii) of the Real Estate Brokerage Act; Article 2, paragraph (2), item (xlii) counts it among the real estate brokers that are specified business operators (特定事業者), and for it Article 22, paragraph (1), item (xvi) makes the Minister of Land, Infrastructure, Transport and Tourism the administrative agency (行政庁).

控除前第一期予定納税額（こうじょまえだいいっきよていのうぜいがく）

The amount of income tax payable in the first period as a tax prepayment under Article 104, paragraph (1) of the Income Tax Act, as read under Article 41-3-4, item (i), before the approved special deduction for tax prepayment (予定納税特別控除額) is taken off.

行政機関等匿名加工情報（ぎょうせいきかんとうとくめいかこうじょうほう）

In Article 5, item (i)-2, anonymized information (匿名加工情報) made by processing personal information held by administrative organs and other public bodies (保有個人情報) in a personal information file (個人情報ファイル) that meets the conditions of Article 60(3) of the Act on the Protection of Personal Information, counted here only where it forms part of a file organized so that it can be searched (行政機関等匿名加工情報ファイル, Article 60(4) of that Act).

昭和五十三年改正訓練規則（しょうわごじゅうさんねんかいせいくんれんきそく）

The Ministry of Labour Order (労働省令) No. 37 of 1978 that partly amended the enforcement rules for vocational training (職業訓練法施行規則); Article 2, paragraph (2) of its supplementary provisions allows a training period to be shortened.

外国登録設計審査等機関等（がいこくとうろくせっけいしんさとうきかんとう）

The registered agencies for design reviews and post-manufacturing inspections, for performance inspections, for individual examinations and for type examinations that do that work at an office outside Japan, which Article 96, paragraph (3) and Article 123, item (i) leave out.

財政安定化基金事業借入金（ざいせいあんていかききんじぎょうかりいれきん）

In Article 81-2, paragraph (10), items (ii) and (iii), the money a municipality (市町村) borrowed from its prefecture under the loan scheme of Article 81-2, paragraph (1), item (i), by which the prefecture's financial stabilization fund (財政安定化基金) lends to municipalities whose collected insurance premiums (保険料) fall short of what they need.

保険料・拠出金算定対象額（ほけんりょう・きょしゅつきんさんていたいしょうがく）

The total cost in a fiscal year of paying the basic pensions (基礎年金), other than the amounts in Article 85, paragraph (1), items (ii) and (iii); the national treasury's share under Article 85 and the basic pension contributions (基礎年金拠出金) under Article 94-3 are worked out from it.

限定発行の事由があるとき（げんていはっこうのじゆうがあるとき）

Collectively, the cases where the Minister for Foreign Affairs or a consular officer issues an ordinary passport (一般旅券) to a person who already holds a valid passport (as the proviso to Article 4-2 allows), issues one with no electronic or magnetic record, or issues one to a person who falls under any item of Article 13(1).

旧日本国有鉄道清算事業団（きゅうにほんこくゆうてつどうせいさんじぎょうだん）

The Japanese National Railways Settlement Corporation (日本国有鉄道清算事業団) as it was before it was dissolved under Article 2 of the supplementary provisions (附則) of the Act on Treatment of Debt, etc. of JNR Settlement Corporation.

法務省情報通信技術活用規則（ほうむしょうじょうほうつうしんぎじゅつかつようきそく）

Short name for Ministry of Justice Order No. 11 of 2003, on using information and communications technology in administrative procedures under the laws and regulations within the Ministry of Justice's jurisdiction.