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国内源泉所得に係る所得（こくないげんせんしょとくにかかるしょとく）

Income from the domestic source income (国内源泉所得) on which Article 164, paragraph (1) of the Income Tax Act sets a nonresident's tax, for each class of nonresident.

合併による解散等の場合（がっぺいによるかいさんとうのばあい）

In Article 14, paragraph (6), the case where a domestic corporation ceases, before the end of the special application year (申請特例年度), to have a full controlling interest (完全支配関係) with the parent corporation (親法人) because it is dissolved by a merger or its residual assets are determined; its business year then ends on the day before it ceased to have that interest.

当初申告通算前所得金額（とうしょしんこくつうさんまえしょとくきんがく）

In Article 64-5, paragraph (5), the amount stated as income before group tax sharing (通算前所得金額) for a group business year (通算事業年度) in the documents attached to the final return; where the actual figure differs, the reported one is used.

当初申告通算前欠損金額（とうしょしんこくつうさんまえけっそんきんがく）

In Article 64-5, paragraph (5), the amount stated as the deficit before group tax sharing (通算前欠損金額) for a group business year (通算事業年度) in the documents attached to the final return; where the actual figure differs, the reported one is used.

みなし宅地建物取引業者（みなしたくちたてものとりひきぎょうしゃ）

A trust company (信託会社), or a financial institution authorized under Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions, that carries on real estate brokerage (宅地建物取引業) as defined in Article 2, item (ii) of the Real Estate Brokerage Act; Article 2, paragraph (2), item (xlii) counts it among the real estate brokers that are specified business operators (特定事業者), and for it Article 22, paragraph (1), item (xvi) makes the Minister of Land, Infrastructure, Transport and Tourism the administrative agency (行政庁).

特例居住用家屋の新築等（とくれいきょじゅうようかおくのしんちくとう）

Building a new special residential house (特例居住用家屋), or acquiring one that has not been used since it was built, as Article 41, paragraph (16) defines.

控除前第一期予定納税額（こうじょまえだいいっきよていのうぜいがく）

The amount of income tax payable in the first period as a tax prepayment under Article 104, paragraph (1) of the Income Tax Act, as read under Article 41-3-4, item (i), before the approved special deduction for tax prepayment (予定納税特別控除額) is taken off.

産業競争力基盤強化商品（さんぎょうきょうそうりょくきばんきょうかしょうひん）

A product for strengthening the industrial competitiveness base as defined in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness, listed in a corporation's certified business adaptation plan (認定事業適応計画) for energy-use environmental burden reduction business adaptation.

三年経過特別勘定の金額（さんねんけいかとくべつかんじょうのきんがく）

The part of a corporation's special account (特別勘定) carried forward for specified shares (特定株式) of the kind in Article 66-13, paragraph 1, item 3 — shares through which it was expected to gain more than half of the voting rights within three years — that relates to shares whose third anniversary of acquisition has arrived; unless it has been shown, in a way a Ministry of Finance Order (財務省令) specifies, that the corporation gained such control by then, Article 66-13, paragraph 11 adds the amount to its gross profit for that business year.

従事すべき業務の内容等（じゅうじすべきぎょうむのないようとう）

In Article 5-3, paragraph (3), the work to be done and the wages, working hours and other working conditions that were made clear to a job seeker, a person aspiring to become a worker or a supplied worker under paragraph (1) of that Article.

行政機関等匿名加工情報（ぎょうせいきかんとうとくめいかこうじょうほう）

In Article 5, item (i)-2, anonymized information (匿名加工情報) made by processing personal information held by administrative organs and other public bodies (保有個人情報) in a personal information file (個人情報ファイル) that meets the conditions of Article 60(3) of the Act on the Protection of Personal Information, counted here only where it forms part of a file organized so that it can be searched (行政機関等匿名加工情報ファイル, Article 60(4) of that Act).

外国人住民としての住民票（がいこくじんじゅうみんとしてのじゅうみんひょう）

In Article 8-2, a certificate of residence (住民票) carrying the entries Article 30-45 of the Residential Basic Book Act requires for a foreign resident (外国人住民), which the mayor deletes when the person acquires Japanese nationality and makes when a Japanese national loses it.

日本人住民としての住民票（にほんじんじゅうみんとしてのじゅうみんひょう）

In Article 8-2, a certificate of residence (住民票) carrying the entries Article 7 of the Residential Basic Book Act lists, which the mayor makes when a foreign resident (外国人住民) acquires Japanese nationality and deletes when the person loses it.

二事業費充当徴収保険料額（にじぎょうひじゅうとうちょうしゅうほけんりょうがく）

In Article 12, paragraph (10), the amount of collected general insurance premiums (一般保険料徴収額) multiplied by the two-program rate (二事業率): the insurance premium rate for appropriation to two-program costs (二事業費充当徴収保険率) divided by the employment insurance rate (雇用保険率).

昭和五十三年改正訓練規則（しょうわごじゅうさんねんかいせいくんれんきそく）

The Ministry of Labour Order (労働省令) No. 37 of 1978 that partly amended the enforcement rules for vocational training (職業訓練法施行規則); Article 2, paragraph (2) of its supplementary provisions allows a training period to be shortened.

財政安定化基金事業借入金（ざいせいあんていかききんじぎょうかりいれきん）

In Article 81-2, paragraph (10), items (ii) and (iii), the money a municipality (市町村) borrowed from its prefecture under the loan scheme of Article 81-2, paragraph (1), item (i), by which the prefecture's financial stabilization fund (財政安定化基金) lends to municipalities whose collected insurance premiums (保険料) fall short of what they need.

保険料・拠出金算定対象額（ほけんりょう・きょしゅつきんさんていたいしょうがく）

The total cost in a fiscal year of paying the basic pensions (基礎年金), other than the amounts in Article 85, paragraph (1), items (ii) and (iii); the national treasury's share under Article 85 and the basic pension contributions (基礎年金拠出金) under Article 94-3 are worked out from it.

国外一般公社債等の利子等（こくがいいっぱんこうしゃさいとうのりしとう）

Interest and similar income on general foreign public and corporate bonds, etc. (国外一般公社債等の利子等) as defined in Article 3-3, paragraph 1 of the Act on Special Measures Concerning Taxation, limited to that received through a person in Japan who handles its payment (国内における支払の取扱者).

法人の道府県民税の申告書（ほうじんのどうふけんみんぜいのしんこくしょ）

In Article 53, paragraph 1, the return that a corporation required to file a corporation tax (法人税) return under the provisions of the Corporation Tax Act that paragraph lists must file, by that return's deadline and on a form set by an Order of the Ministry of Internal Affairs and Communications (総務省令), with the governor of each prefecture where it had an office, place of business or dormitory (寮等) in the period, stating the corporation tax amount, the corporation tax levy (法人税割額) computed on it — for a corporation filing an interim return (予定申告法人), the levy computed from the previous business year's — the per-capita levy (均等割額) where it applies, and other necessary matters.

法人の市町村民税の申告書（ほうじんのしちょうそんみんぜいのしんこくしょ）

In Article 321-8, paragraph 1, the return that a corporation required to file a corporation tax (法人税) return under the provisions of the Corporation Tax Act that paragraph lists must file, by that return's deadline and on a form set by an Order of the Ministry of Internal Affairs and Communications (総務省令), with the mayor of each municipality where it had an office, place of business or dormitory (寮等) in the period, stating the corporation tax amount, the corporation tax levy (法人税割額) computed on it — for a corporation filing an interim return (予定申告法人), the levy computed from the previous business year's — the per-capita levy (均等割額) where it applies, and other necessary matters.