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過去適用事業年度等（かこてきようじぎょうねんどとう）

In Article 42-4(14), a past applied business year (過去適用事業年度) of the domestic corporation or of another domestic corporation in a group tax sharing full controlling interest (通算完全支配関係) with it at the end of that year, or a business year of either ending on the same day.

特定経営力向上計画（とくていけいえいりょくこうじょうけいかく）

In Article 42-12-4, paragraph (1), item (ii)(b), the management improvement plan (経営力向上計画) under Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to which a small or medium-sized enterprise's specified certification (特定認定) relates — as changed where a change was certified — including a plan listed in Article 13 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.

前年度課税移出数量（ぜんねんどかぜいいしゅつすうりょう）

The quantity of liquor an approved liquor manufacturer (承認酒類製造者) shipped from its manufacturing sites in the year before the fiscal year (April to the following March) began, leaving out liquor to which Article 28, paragraph (1) or Article 29, paragraph (1) of the Liquor Tax Act or Article 87-6, paragraph (1) of this Act applies, and including that of anyone in a full controlling relationship (完全支配関係) with it at the end of the previous fiscal year.

子会社対象外国会社（こがいしゃたいしょうがいこくがいしゃ）

A company eligible to be a subsidiary company (子会社対象会社) of a financial instruments exchange or, in Article 106-24, of a financial instruments exchange holding company, that is a foreign company.

第一号法定受託事務（だいいちごうほうていじゅたくじむ）

Work classed as type 1 statutory entrusted functions under Article 2, paragraph (9), item (i) of the Local Autonomy Act; where a local government head other than a prefectural governor makes a disposition (処分) in such work under this Act, a person dissatisfied with the ruling on a request for review (審査請求) may request re-examination (再審査請求) from the Minister of Health, Labour and Welfare, or from the Prime Minister for a disposition under Article 59, paragraph (2) (Article 78).

新株予約権証券提出日（しんかぶよやくけんしょうけんていしゅつび）

The day by which holders must hand their share option certificates in to the company when an action such as a cash-out, an entity conversion, a merger or a company split affects those options.

社債権者集会参考書類（しゃさいけんしゃしゅうかいさんこうしょるい）

The documents with information useful for voting that the person calling a bondholders meeting must give known bondholders with the notice of the meeting.

適用事業所等の事業主（てきようじぎょうしょとうのじぎょうぬし）

In Article 100, paragraphs (1) and (4), Article 102, paragraph (2) and Article 103, the employer of an applicable place of business (適用事業所) or of a place of business recognized as one, or an employer who has given the consent referred to in Article 10, paragraph (2).

調整後過去税額控除額（ちょうせいごかこぜいがくこうじょがく）

For the corporation tax levy (法人税割) of the prefectural inhabitant tax (道府県民税) of a group tax sharing corporation (通算法人), the tax credit amount (税額控除額) for a past applied business year (過去適用事業年度), plus the amounts already added to the levy for it under Article 53, paragraph 43 less those already deducted under paragraph 42 in the business years between; where it exceeds the credit originally reported for that year (過去当初申告税額控除額), the difference is deducted from the levy.

退職手当等の計算期間（たいしょくてあてとうのけいさんきかん）

The period a Cabinet Order (政令) sets for each kind of payer of severance pay, such as the part of the year an individual payer ran a business, used in Article 221, paragraph (3) to fix payment dates and amounts.

個別労働関係民事紛争（こべつろうどうかんけいみんじふんそう）

A civil dispute arising between an individual worker and an employer (事業主) over whether an employment contract (労働契約) exists or over any other matter of their labor relations.

調整後過去税額控除額（ちょうせいごかこぜいがくこうじょがく）

In Article 69(18) and (19), the tax credit amount (税額控除額) of a group tax sharing corporation (通算法人) for a past applied business year (過去適用事業年度), with the amounts already added to its corporation tax under paragraph (19), less those already deducted under paragraph (18), in earlier business years added to it; it is compared with the credit amount originally reported for that year (過去当初申告税額控除額).

生命身体事故等関係者（せいめいしんたいじことうかんけいしゃ）

Anyone connected with an actual or potential accident involving bodily harm (生命身体事故等), including people connected with its cause and people who worked to save lives at it.

上場株式配当等控除額（じょうじょうかぶしきはいとうとうこうじょがく）

The amounts that Article 9-3-2, paragraph 3 deducts from the income tax withheld on dividends and similar income on listed shares, etc. — the share of income tax or foreign corporation tax already paid by the investment trust, investment corporation or similar entity that made the distribution — as named in Article 93, paragraph 1 of the Income Tax Act as Article 9-3-2, paragraph 6 reads it for an individual recipient.

継続適用届出書提出者（けいぞくてきようとどけでしょていしゅつしゃ）

In Article 37-14, paragraph (5), a person who has filed the notification of continued application (継続適用届出書) under paragraph (23), item (i) of that Article; listed shares, etc. they acquire between leaving Japan and filing their notification of return (帰国届出書) cannot be taken into their tax-exempt accounts.

先物取引の差金等決済（さきものとりひきのさきんとうけっさい）

In Article 41-15-2, the settlement by payment of differences, etc. (差金等決済), as Article 225, paragraph (1), item (xiii) of the Income Tax Act describes it, of the futures transactions (先物取引) that item covers, other than those on cryptoassets, etc. or on the financial indicators the Financial Instruments and Exchange Act names.

据置期間経過準備金額（すえおききかんけいかじゅんびきんがく）

The part of the reserve for losses on investment in business restructuring of small and medium sized enterprises (中小企業事業再編投資損失準備金), carried over from the previous business year, for which five years — ten years for a reserve for shares acquired as the measure in item (ii) of the table in paragraph (1) — have passed since the end of the business year in which it was set aside.

認定農地所有適格法人（にんていのうちしょゆうてきかくほうじん）

A qualified farmland-owning corporation (農地所有適格法人) under Article 2, paragraph (3) of the Cropland Act whose farm management improvement plan (農業経営改善計画) has been certified under Article 12, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation.

始業時刻変更等の措置（しぎょうじこくへんこうとうのそち）

Arrangements that make it easier for a worker to work while raising a child — letting the worker set their own starting and finishing times under Article 32-3, paragraph 1 of the Labor Standards Act, and the other measures a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies — provided on the worker's application or, for staff of an agency engaged in administrative execution (行政執行法人), on their request for approval (Article 23, paragraph 2, item 2 and Article 61, paragraph 29, item 2).

特定有限責任事業組合（とくていゆうげんせきにんじぎょうくみあい）

In Article 45-3, a limited liability partnership (有限責任事業組合) under Article 2 of the Limited Liability Partnership Act that meets the requirements a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, among them that its only members are small and medium-sized enterprises (中小企業者) listed in the items of Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act; such a partnership can be a business cooperative or association (事業協同組合等) under that Article.