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別表第二指定介護機関（べっぴょうだいにしていかいごきかん）

In Article 54-2, paragraphs (3), (4) and (7), a long-term care provider (介護機関) designated under Article 54-2, paragraph (1), or deemed designated under paragraph (2) of that Article, that holds a designation or permission listed in column 2 of Appended Table 2 (別表第二); its designation under paragraph (1) lapses in the cases column 3 of that table lists and is suspended in those column 4 lists.

調整対象外国税相当額（ちょうせいたいしょうがいこくぜいそうとうがく）

Where an individual receives dividends and similar income on listed shares, etc. (上場株式等の配当等), the part, as a Cabinet Order (政令) specifies, of the amount deducted on them under Article 9-3-2, paragraph (3) (上場株式配当等控除額) that does not correspond to income tax, as Article 9-3-2, paragraph (6) rewords Article 93, paragraph (1) of the Income Tax Act.

指定法人事業実施計画（していほうじんじぎょうじっしけいかく）

A plan of a designated corporation (指定法人), of a kind a Ministry of Finance Order (財務省令) sets, that conforms to the certified international strategic comprehensive special zone plan under Article 15, paragraph (1) of the Comprehensive Special Zones Act for its zone and lists the machinery, equipment, buildings and structures that Article 42-11 covers.

適用対象非上場株式等（てきようたいしょうひじょうじょうかぶしきとう）

In Article 70-7(3)(iii), (v) and (vi), the unlisted shares, etc. under the gift tax deferral (対象受贈非上場株式等) held by the donee who succeeded to the management (経営承継受贈者), together with the donee's other such shares of the same certified company and its shares under the inheritance tax deferral (対象非上場株式等) or the deferral of Article 70-7-4(1) (対象相続非上場株式等).

行政執行法人対象措置（ぎょうせいしっこうほうじんたいしょうそち）

The measures the head of an agency engaged in administrative execution (行政執行法人) has put in place under Article 61, paragraph 34 for staff raising a child aged three up to school age — at least two of those listed there — which the head must tell staff raising a child under three about, confirming which they wish to use, within a period a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets (Article 61, paragraph 38).

金融商品債務引受業等（きんゆうしょうひんさいむひきうけぎょうとう）

Financial instruments obligation assumption service (金融商品債務引受業), together with the business under Article 156-6, paragraph (1) of taking on obligations under subject transactions (対象取引) of persons other than financial instruments business operators, registered financial institutions and securities finance companies, as a clearing organization's operational rules provide.

控除未済配賦欠損調整額（こうじょみさいはいふけっそんちょうせいがく）

In Article 53, paragraph 21, the deductible allocated loss adjustment amount (控除対象配賦欠損調整額) of a corporation merged into the taxpayer in a qualified merger (適格合併), or of a wholly controlled company whose residual assets have been fixed (被合併法人等), for business years beginning within ten years before the merger or that fixing, which meets the requirements a Cabinet Order (政令) sets and has not already been deducted under paragraph 19; it is then counted as the taxpayer's own for the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税).

書面等地方税関係申告等（しょめんとうちほうぜいかんけいしんこくとう）

A filing or other notice under the local tax rules (地方税関係申告等) that the local tax laws and regulations (地方税関係法令) say is to be made in writing (書面等) or in another set way, other than those the items of Article 747-2, paragraph 1 exclude, which that paragraph lets be made through the electronic system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), as a Ministry of Internal Affairs and Communications Order (総務省令) provides.

他の特定退職金共済団体（たのとくていたいしょくきんきょうさいだんたい）

In Article 18-4, paragraphs (9) and (10), the other specified retirement allowance mutual aid organization (特定退職金共済団体) whose contract an employer has ended in order to join another such organization, and which, under a contract between the two, hands over the amount equal to that employer's total assets (資産総額) in it, as Article 73, paragraph (1), item (vii)(c)(3) of the Order for Enforcement of the Income Tax Act (所得税法施行令) provides.

電子決済手段等取引業者（でんしけっさいしゅだんとうとりひきぎょうしゃ）

In Article 47-2, paragraphs (6) and (8), an electronic payment instruments service provider as Article 2, paragraph (12) of the Payment Services Act defines it, including a person deemed one under Article 62-8, paragraph (2) of that Act (みなし電子決済手段等取引業者).

非課税口座内上場株式等（ひかぜいこうざないじょうじょうかぶしきとう）

Listed shares, etc. (上場株式等) of the kinds in Article 37-14, paragraph (1), items (i) to (iv) that are recorded or kept in a tax-exempt account (非課税口座) under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract.

被災市街地復興推進地域（ひさいしがいちふっこうすいしんちいき）

A promotion area for reconstruction of disaster-damaged urban districts set in a city plan under Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster.

離婚時みなし被保険者期間（りこんじみなしひほけんしゃきかん）

The part of the subject period (対象期間) in which the person subject to a class I revision (第一号改定者) was an insured and the person subject to a class II revision (第二号改定者) was not, which Article 78-6, paragraph (3) deems to have been an insured period of the latter once their standardized remuneration (標準報酬) is split after a divorce or similar circumstances (離婚等).

控除未済合併等前欠損金額（こうじょみさいがっぺいとうまえけっそんきんがく）

In Article 53, paragraph 7, the pre-merger loss amount (合併等前欠損金額) — a loss to which Article 57, paragraph 7 of the Corporation Tax Act kept paragraph 2 of that Article from applying — of a corporation merged into the taxpayer in a qualified merger (適格合併), or of a wholly controlled company whose residual assets have been fixed (被合併法人等), for business years beginning within ten years before the merger or that fixing, which meets the requirements a Cabinet Order (政令) sets and has not already been deducted under paragraph 8; it is then counted as the taxpayer's own for the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税).

遊休土地転換利用促進地区（ゆうきゅうとちてんかんりようそくしんちく）

An idle land conversion promotion district as defined in Article 10-3, paragraph 1 of the City Planning Act.

宅地建物取引業協会連合会（たくちたてものとりひきぎょうきょうかいれんごうかい）

A general incorporated association (一般社団法人) that uses the words 宅地建物取引業協会連合会 (federation of real estate brokerage associations) in its name and whose articles say that it works nationwide and has real estate brokerage associations (宅地建物取引業協会) as its members, for the purpose of guiding and liaising with its members.

都道府県外協議元市町村長（とどうふけんがいきょうぎもとしちょうそんちょう）

In Article 86-9, the mayor of a municipality who asked the prefectural governor to consult the governor of another prefecture about taking in affected residents for a wide-area temporary stay outside the prefecture.

全額免除要件該当被保険者等（ぜんがくめんじょようけんがいとうひほけんしゃとう）

In Article 109-2, an insured person or former insured person who meets one of the grounds for full premium exemption in Article 90, paragraph (1), of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, and for whom a designated handler (指定全額免除申請事務取扱者) can apply.

控除未済通算対象所得調整額（こうじょみさいつうさんたいしょうしょとくちょうせいがく）

In Article 53, paragraph 15, the deductible group-adjusted income adjustment amount (控除対象通算対象所得調整額) of a corporation merged into the taxpayer in a qualified merger (適格合併), or of a wholly controlled company whose residual assets have been fixed (被合併法人等), for business years beginning within ten years before the merger or that fixing, which meets the requirements a Cabinet Order (政令) sets and has not already been deducted under paragraph 13; it is then counted as the taxpayer's own for the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税).

控除未済還付対象欠損調整額（こうじょみさいかんぷたいしょうけっそんちょうせいがく）

In Article 53, paragraph 28, the deductible refund-eligible loss adjustment amount (控除対象還付対象欠損調整額) of a corporation merged into the taxpayer in a qualified merger (適格合併), or of a wholly controlled company whose residual assets have been fixed (被合併法人等), for business years beginning within ten years before the merger or that fixing, which meets the requirements a Cabinet Order (政令) sets and has not already been deducted under paragraph 26; it is then counted as the taxpayer's own for the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税).