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期限後申告等（きげんごしんこくとう）

In Article 756, paragraph 4, the filing after its deadline of a return referred to in Article 74-24, paragraph 3, item 1 (prefectural tobacco tax (道府県たばこ税)), the filing of an amended return, or a reassessment or determination (更正若しくは決定), concerning matters recorded in electronic records of local tax documents (地方税関係書類) kept under Article 748, paragraph 3 or provided under Article 750.

実習実施者等（じっしゅうじっししゃとう）

In Article 49, an implementing organization (実習実施者) or a supervising organization (監理団体), or any of their officers or employees.

一括評価貸金（いっかつひょうかかしきん）

The accounts receivable, loans and similar monetary claims arising in the business of a resident who files a blue return (青色申告書), other than those whose expected loss is assessed one by one, against whose total a reserve for bad debts can be counted as a necessary expense.

生存死亡部分（せいぞんしぼうぶぶん）

The part of a premium under a new life insurance or similar contract that buys the promise to pay a fixed insurance benefit, mutual aid benefit or other payment (保険金等) on the insured person's survival or death — the only part that counts as a new life insurance premium for the deduction.

年金給付契約（ねんきんきゅうふけいやく）

A contract of the kinds listed in Article 76, paragraph (5), items (i) to (iii) that provides for the payment of an annuity, of the kind a Cabinet Order (政令) specifies; only such a contract can count as a new individual annuity insurance policy for the premium deduction.

被団体共済者（ひだんたいきょうさいしゃ）

In Article 18-4, paragraph (1), item (ii), a person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約) with a specified retirement allowance mutual aid organization (特定退職金共済団体), as Article 73, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it, here as the person covered by the life mutual aid (生命共済) of that organization.

国外源泉所得（こくがいげんせんしょとく）

In Article 47-4, paragraph (1), item (iv), foreign source income as Article 7, paragraph (1), item (ii) of the Income Tax Act refers to it: income with its source outside Japan as Article 95, paragraph (1) of that Act uses the term, including income from transfers of securities abroad of kinds a Cabinet Order (政令) specifies.

内国信託会社（ないこくしんたくがいしゃ）

In Article 72-2, paragraph (1), item (i) and Article 72-3, item (i), a trust company that is a domestic corporation, including a financial institution (金融機関) authorised to carry on trust business alongside its own business, as Article 176, paragraph (1) of the Income Tax Act defines it.

外国信託会社（がいこくしんたくがいしゃ）

In Article 72-6, a trust company that is a foreign corporation, including a financial institution (金融機関) authorised to carry on trust business alongside its own business, as Article 180-2, paragraph (1) of the Income Tax Act defines it.

旧生命保険料（きゅうせいめいほけんりょう）

In Article 75, paragraph (1), item (v), the old life insurance premium as defined in Article 76, paragraph (1) of the Income Tax Act: premiums or contributions under an old life insurance policy or similar contract, other than old individual pension insurance premiums and others a Cabinet Order (政令) specifies, which can be deducted from income within set limits.

取得指定期間（しゅとくしていきかん）

In Article 49, the period set in Article 48, paragraph (1) — or, where the special account (特別勘定) was taken over from an acquired corporation or in another case a Cabinet Order (政令) sets, the period that Order sets — within which a domestic corporation holding a special account for insurance monies, etc. (保険金等) must acquire or improve the fixed asset for the reduction in its book value to count as a deductible expense.

失効事業年度（しっこうじぎょうねんど）

In Article 127, paragraph (4), for a domestic corporation that was a group tax sharing corporation (通算法人), the business year containing the day before its approval for group tax sharing (通算承認) under Article 64-9, paragraph (1) lost effect (or containing the day it lost effect, where the day before was the last day of its parent's business year); its approval to file blue returns cannot be cancelled back to a business year earlier than this one.

短期事業年度（たんきじぎょうねんど）

In Article 9-2, paragraph (4), a corporation's preceding business year (事業年度) that is seven months or shorter, or that a Cabinet Order (政令) otherwise designates; for such a corporation, the specified period (特定期間) is counted from the business year before it.

控除未済金額（こうじょみさいきんがく）

In Article 37, paragraph (2), the amount left where the tax on refunds received for specified taxable purchases (特定課税仕入れ) exceeds the tax on those purchases for the taxable period and the excess still cannot be covered by the amount under paragraph (1), item (i); it is treated as tax on taxable transfers and added to the consumption tax on the tax base (課税標準額に対する消費税額).

申告納税方式（しんこくのうぜいほうしき）

The self-assessment system as defined in Article 6-2, paragraph (1), item (i) of the Customs Act: the tax payable is fixed by the taxpayer's own return, and by a decision of the Director-General of Customs (税関長) only where no return is made, the calculation does not follow the law, or the amount otherwise differs from what customs found on examination.

特定公共機関（とくていこうきょうきかん）

In Article 30, a designated public corporation that the Prime Minister designates, for a given area, as contributing especially to emergency disaster control measures or disaster recovery in a municipality's area, given its work and other circumstances.

文書の交付等（ぶんしょのこうふとう）

Handing the worker a document, or using another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets — the ways an employer must make the specified particulars (特定事項) of their working conditions clear to a part-time or fixed-term worker it has hired.

破産管財人等（はさんかんざいにんとう）

In Article 273, paragraphs (1) and (2), a bankruptcy trustee (破産管財人), temporary administrator (保全管理人), bankruptcy trustee representative (破産管財人代理) or temporary administrator representative (保全管理人代理).

対象運用方法（たいしょううんようほうほう）

In Article 23 and Article 23-2, paragraph (1), the investment methods a Cabinet Order (政令) specifies from among those Article 23, paragraph (1) lists — deposits or savings with a bank or other financial institution, trusts, buying and selling securities, life insurance or life mutual aid (生命共済) premiums, non-life insurance premiums, and other contracts meeting requirements a Cabinet Order sets, such as investor protection — from which the options presented to a corporate-type pension plan's participants and instructors are chosen.

税額控除規定（ぜいがくこうじょきてい）

The provisions listed in the left-hand column of the table in Article 42-14, paragraph (1), under which a domestic corporation receives a tax credit.