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貸付期限（かしつけきげん）

In Article 70-4(18), the end of the term of a lease of gift-deferred farmland, etc. made to provide land temporarily used for roads, waterways, railways and similar works (一時的道路用地等).

借地権等（しゃくちけんとう）

In Chapter IV-2 (special provisions of the Land-holding Tax Act), a land lease right, etc. as defined in Article 2, item (ii) of the Land-holding Tax Act, other than certain superficies rights and other rights a Cabinet Order (政令) sets.

賃借権の設定等（ちんしゃくけんのせっていとう）

In Article 28-4, the creation of a superficies or a right of lease over land, or another act of a kind a Cabinet Order (政令) specifies by which a contract lets another person use land for a long period, treated there like a transfer of land.

特定不動産の割合（とくていふどうさんのわりあい）

The ratio of the total value of specified real property (特定不動産): real property, leaseholds or superficies over real property, or trust beneficial interests in a trust of the ownership of real property or of leaseholds or superficies over land, among the specified assets a specified purpose company (特定目的会社) acquires, valued as stated in the contract documents under Article 4, paragraph (3), item (iii) of the Act on the Securitization of Assets, to the total value of the specified assets it holds.

賃借権等（ちんしゃくけんとう）

In Article 70-6-4(1) and (5), a superficies, a farming right, a right of loan for use (使用貸借による権利) or a right of lease over leased urban farmland, etc. (貸付都市農地等).

定期借地権（ていきしゃくちけん）

A land lease right (借地権) under Article 2, item (i) of the Act on Land and Building Leases to which Article 22, paragraph (1) of that Act applies: one set for 50 years or more with no renewal, no extension by building and no claim to have the building bought.

不動産等（ふどうさんとう）

Real estate, rights over real estate, ships and aircraft.

借賃等（かりちんとう）

Rent, etc. (借賃等) as defined in Article 20, paragraph 1 of the Cropland Act, payable for farmland; where the fixed assets tax (固定資産税) and city planning tax (都市計画税) on such rented farmland in an urbanization promotion area (市街化区域農地) to which the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) applies exceed it, the mayor (市町村長) may, on the taxpayer's application and where needed, defer collecting the excess for a period a Ministry of Internal Affairs and Communications Order (総務省令) sets.