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満期返戻金等（まんきへんれいきんとう）

In Article 87, paragraph (3), the maturity refunds and similar amounts defined in Article 184, paragraph (4) of the Order for Enforcement of the Income Tax Act: maturity and cancellation refunds under casualty insurance contracts carrying a maturity refund clause, mutual aid money paid when the term ends under certain mutual aid contracts on buildings or movables, and refunds under similar contracts of small-amount, short-term insurers that carry a refund clause.

令第百八十四条第四項に規定する満期返戻金等

特定譲渡制限付株式（とくていじょうとせいげんつきかぶしき）

In Article 19-4, paragraph (1), specified restricted shares as defined in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act: restricted-transfer shares meeting the requirements listed there that an individual receives from a corporation as consideration for services provided to it.

令第八十四条第一項に規定する特定譲渡制限付株式

通知外国所得税の額（つうちがいこくしょとくぜいのがく）

The part of the foreign income tax deducted under Article 176, paragraph (3) of the Income Tax Act from the income tax on a group investment trust's (集団投資信託) distributions that corresponds to the share of those distributions an individual or corporation received, capped by reference to the share of the trust property held in foreign-currency assets, as Article 300, paragraph (9) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it.

同条第九項に規定する通知外国所得税の額

国外事業所等に帰せられるべき純資産の額（こくがいじぎょうしょとうにきせられるべきじゅんしさんのがく）

In Article 40-15, paragraph (1), items (i) and (iii), the net assets that ought to be attributed to a resident's foreign office or similar establishment (国外事業所等), as Article 221-4, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) refers to them; where the office's own net assets fall short of that amount, part of the interest on its debts is not deductible.

同条第一項に規定する国外事業所等に帰せられるべき純資産の額

国内又は国外（こくないまたはこくがい）

In Chapter II (special provisions on the Income Tax Act), "in Japan" (国内) means the area where the Income Tax Act is in force and "outside Japan" (国外) the area outside it, as Article 2, paragraph (1), items (i) and (ii) of that Act define them.

それぞれ所得税法第二条第一項第一号又は第二号に規定する国内又は国外

受贈者（じゅぞうしゃ）

An individual holding an equity interest (持分) in an approved medical corporation (認定医療法人) on whom gift tax is imposed because another holder gave up all or part of their interest.

営業所等（えいぎょうしょとう）

A business office, office or similar place in Japan of a bank, etc. (銀行等) — a bank or other deposit-taking financial institution that a Cabinet Order (政令) sets.

外国法人（がいこくほうじん）

A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.

換地処分等（かんちしょぶんとう）

An expropriation, purchase, replotting disposition (換地処分), rights conversion (権利変換) or exchange under the items of Article 65, paragraph (1), by which a corporation acquires the assets in exchange (交換取得資産).

年金共済契約（ねんきんきょうさいけいやく）

In Article 40-7, a contract for life mutual aid (生命共済) of the kind referred to in Article 211, item (iii) of the Order for Enforcement of the Income Tax Act that is for paying an annuity, other than one for paying a retirement annuity.

特定退職金共済団体（とくていたいしょくきんきょうさいだんたい）

In Articles 18-4 and 19, a specified retirement allowance mutual aid organization referred to in Article 74, paragraph (5) of the Order for Enforcement of the Income Tax Act: a municipality, chamber of commerce and industry, society of commerce and industry or other body listed in Article 73, paragraph (1) of that Order that runs a retirement allowance mutual aid business and has the district director's (税務署長) approval as meeting the requirements listed there.

提出者（ていしゅつしゃ）

In Article 7, paragraphs (7) to (12), the person who submitted the application referred to in paragraph (7), or provided its contents as an electronic record by an electronic method (電磁的方法) as defined in Article 10, paragraph (8) of the Income Tax Act.

損害保険等給付（そんがいほけんとうきゅうふ）

In Article 87, benefits under casualty insurance contracts and similar benefits of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (v) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.

合併等（がっぺいとう）

In Article 18-4, paragraphs (2), (4), (6) and (8), a merger of corporations or a transfer of business, of the kinds a Ministry of Finance Order (財務省令) specifies, as Article 73, paragraph (1), item (vii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) refers to them, as a result of which a person became an insured member (被共済者) of a retirement allowance mutual aid scheme.

償還金等の交付者（しょうかんきんとうのこうふしゃ）

In Articles 81-30 and 81-31, the person who hands over redemption money or a similar asset (償還金等), as Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (所得税法施行令), applied by Article 346, paragraph (6) of that Order, refers to it.

交付金銭等の交付者（こうふきんせんとうのこうふしゃ）

In Articles 81-26 and 81-27, the person who hands over delivered money, etc. (交付金銭等), as Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (所得税法施行令), applied by Article 345, paragraph (6) of that Order, refers to it.

特定商品生産用資産（とくていしょうひんせいさんようしさん）

In Article 42-12-6, machinery and other depreciable assets for a new or expanded facility that a certified business operator (認定産業競争力基盤強化商品生産販売事業者) uses to produce the industrial competitiveness base strengthening products (産業競争力基盤強化商品), other than semiconductors, listed in its certified plan.

特定寄附金（とくていきふきん）

In Article 42-12-2, a donation a corporation makes to a certified local government (認定地方公共団体) in connection with its town, people and work creation donation project (まち・ひと・しごと創生寄附活用事業) set out in its certified local revitalization plan, other than a donation that brings the donor a special benefit such as sole use of a facility it pays for.

割引債の償還金等（わりびきさいのしょうかんきんとう）

In Article 90-2, paragraph (2), the redemption money or a similar asset (償還金等), as Article 224-3, paragraph (4) of the Income Tax Act defines it, of the bonds Article 352-2, paragraph (2) of the Order for Enforcement of the Income Tax Act (所得税法施行令) lists: bonds issued at a discount, separated principal and separated interest bonds, and interest-bearing bonds whose issue price is at or below a ratio of face value that a Ministry of Finance Order (財務省令) sets.

仮使用地（かりしようち）

Land that the implementer (施行者) of a land readjustment project (土地区画整理事業) under the Land Readjustment Act manages under Article 100-2 of that Act (including as applied to the like projects of other Acts named in Article 343, paragraph 7) and that someone other than the implementer is using provisionally.