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国外居住障害者等（こくがいきょじゅうしょうがいしゃとう）

In Article 47-2, paragraph (6), a nonresident relative with a disability (国外居住障害者) or a nonresident spouse (国外居住配偶者) whom a resident enters on a final return for the deduction for persons with disabilities, the spouse deduction or the special spouse deduction, as Article 262, paragraph (3) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes them.

従前の特定退職金共済団体（じゅうぜん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 (11) and (13), the specified retirement allowance mutual aid organization (特定退職金共済団体) that was to pay the retirement benefit referred to in Article 73, paragraph (1), item (viii), (c) of the Order for Enforcement of the Income Tax Act, which hands the amount of that benefit over to another such organization that the retired member has joined and asked it to be handed to.

加入事業主に係る資産総額相当額（かにゅうじぎょうぬしにかかるしさんそうがくそうとうがく）

In Article 18-4, paragraphs (9) and (10), the amount equal to a former participating employer's total assets (資産総額) — the contributions paid in, less what the body normally needs for its running costs, as Article 73, paragraph (1), item (v) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines that total — which the other specified retirement allowance mutual aid organization must hand over to the organization the employer has joined.

組合（くみあい）

In Article 40-6, a fishery cooperative (漁業協同組合) or fishery processing cooperative (水産加工業協同組合) of the kind Article 210, item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names: one carrying on the mutual aid business under Article 11, paragraph (1), item (xii) or Article 93, paragraph (1), item (vi)-2 of the Fishery Industry Cooperative Act.

贈与者（ぞうよしゃ）

In Article 70-7-10(4), an individual holding an equity interest in a certified medical corporation (認定医療法人) whose waiver of all or part of it makes another holder liable to gift tax.

老齢給付金（ろうれいきゅうふきん）

In Article 18-3, a lump-sum retirement payment (退職一時金等) under Article 69, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) that is a lump sum paid as the old-age benefit (老齢給付金) under Article 28, item (i) of the Defined Contribution Pension Act, under a corporate-type or individual-type pension plan's rules, as Article 72, paragraph (3), item (vii) of that Order lists.

特別障害者（とくべつしょうがいしゃ）

In Article 21-4, paragraph (1), a person with a particular disability as defined in Article 19-4, paragraph (2) — a person with a disability (障害者) who has a severe mental or physical disability, as a Cabinet Order (政令) specifies — other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).

先物外国為替契約（さきものがいこくかわせけいやく）

In Article 36-7, paragraphs (2) and (3), a contract for a foreign exchange futures transaction (先物外国為替取引), of the kind Article 36-7, paragraph (1) specifies, that fixes the yen equivalent of the foreign currency paid or received in a transaction in a foreign currency (外貨建取引) by which assets or liabilities in a foreign currency are acquired or arise, as Article 167-6, paragraph (1) of the Order for Enforcement of the Income Tax Act (所得税法施行令) provides.

受託者の営業所等（じゅたくしゃのえいぎょうしょとう）

In Article 21-4, a business office, office or similar place in Japan of the trustee (受託者) — a trust company or another person a Cabinet Order (政令) specifies — at which property is placed in trust for a specified person with a disability (特定障害者).

旧簡易生命保険契約（きゅうかんいせいめいほけんけいやく）

A postal life insurance contract (簡易生命保険契約) under Article 3 of the Postal Life Insurance Act (Act No. 68 of 1949) as it stood before Article 2 of Act No. 102 of 2005 abolished that Act.

旧簡易生命保険契約（きゅうかんいせいめいほけんけいやく）

A postal life insurance policy under Article 3 of the Postal Life Insurance Act (Act No. 68 of 1949) as that Act stood before Act No. 102 of 2005 repealed it, under which a fixed benefit is paid on the insured person's survival or death.

海外派遣（かいがいはけん）

Worker dispatch (労働者派遣) to have dispatched workers (派遣労働者) work at a place of business or other facility outside the area where this Act applies; a staffing provider (派遣元事業主) must notify the Minister of Health, Labour and Welfare of it in advance.

報告等（ほうこくとう）

In Article 47, a report, a notification, or the submission of documents or other items that an administrative agency (行政庁) orders as needed to enforce this Act.

旧商法（きゅうしょうほう）

The Commercial Code as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.

診療等（しんりょうとう）

In Article 47-2, paragraph (12), the things listed in Article 207 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) whose cost counts as a medical expense: such as examination or treatment by a doctor or dentist, medicines needed for treatment, admission to a hospital, clinic or maternity home, treatment by licensed practitioners of massage, acupuncture, moxibustion or judo therapy, nursing care by nurses, and help with childbirth by a midwife.

旧商法（きゅうしょうほう）

In Article 97-2, paragraph (1), the commercial law of 1899 (商法, Act No. 48 of 1899) as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.

売掛金等（うりかけきんとう）

In Article 40, paragraph (2), accounts receivable, accounts payable, accrued revenue, unearned revenue, prepaid expenses, accrued expenses and similar assets and liabilities, together with assets of an activity producing miscellaneous income (雑所得) akin to the inventory assets that Article 3 of the Order for Enforcement of the Income Tax Act (所得税法施行令) lists.

団体保険（だんたいほけん）

In Article 86, paragraph (1), item (viii) and Article 87, paragraph (1), item (viii), group insurance (団体保険) as Article 326, paragraph (6), item (iii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes it: insurance whose standard terms make a group's representative the policyholder and the group's members the insured persons.

指定期間（していきかん）

The period from the day Act No. 47 of 2017 came into effect to 31 March 2028 within which an individual running an approved regional economy advancement project (承認地域経済牽引事業) must newly build or expand the facilities of its approved plan in the promotion area (促進区域) for the special depreciation or credit of Article 10-4.

特定期間（とくていきかん）

In Article 74, the period from the day the Act on the Promotion of Long-Life Quality Housing came into effect to 31 March 2027.