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一般利子等（いっぱんりしとう）

Interest and similar income (利子等) under Article 23, paragraph 1 of the Income Tax Act that a resident, or a non-resident with a permanent establishment in Japan, is to receive in Japan on or after 1 January 2016, other than the kinds listed in Article 3, paragraph 1 and interest a Cabinet Order (政令) places outside withholding; Article 3 taxes it separately from other income at 15 percent.

免税軽油使用者（めんぜいけいゆしようしゃ）

A person named in Article 144-6 who takes delivery of light oil for a use exempt from light oil delivery tax (軽油引取税) under that Article; to do so they must obtain a tax exemption certificate (免税証) from the prefectural governor and hand it to a registered special collector (登録特別徴収義務者).

払出し時の金額（はらいだしじのきんがく）

The amount a Cabinet Order (政令) sets as the value, at the time of the event, of listed shares, etc. withdrawn (払出し) from a tax-exempt account (非課税口座) or, in Article 37-14-2, a minor's account (未成年者口座), for which they are treated as transferred.

転廃業助成金等（てんはいぎょうじょせいきんとう）

Subsidies from the national or a local government (or similar), or compensation paid by the operators remaining in the same business, of kinds a Cabinet Order (政令) specifies, that a business receives because a law, treaty or similar measure restricting business activity forces it to close or convert its business.

営農困難時貸付け（えいのうこんなんじかしつけ）

A loan of farmland, etc. (農地等 or 特例農地等) under the grace period for gift tax (Article 70-4) or inheritance tax (Article 70-6), made by setting up a superficies right (地上権), farming right (永小作権), right under a loan for use (使用貸借) or right of lease (賃借権) over it — other than a superficies right over a set range of underground or airspace under Article 269-2, paragraph (1) of the Civil Code — when the donee (受贈者) or agricultural heir (農業相続人) can no longer farm it because of disability, illness or another cause, in a state a Cabinet Order (政令) sets, and only where a specified loan (特定貸付け) under the following Article cannot be made, in a case a Cabinet Order sets.

履行保証人適格者（りこうほしょうにんてきかくしゃ）

In Chapter III, a bank or other deposit-taking institution (銀行等) meeting requirements a Cabinet Order (政令) sets, or another person that Order specifies: the persons who may undertake to deposit, guarantee or take on a funds transfer service provider's obligations in place of part of its own security deposit (履行保証金).

都道府県知事保存本人確認情報（とどうふけんちじほぞんほんにんかくにんじょうほう）

Identity confirmation information (本人確認情報) that a prefectural governor has recorded on magnetic disk from municipal mayors' notices and still keeps within the retention period set by Cabinet Order (政令).

外航船等（がいこうせんとう）

A Japanese ship or aircraft travelling between Japan and foreign countries, including deep-sea fishing vessels and other ships a Cabinet Order (政令) specifies as comparable.

学生等（がくせいとう）

High school students (Article 50 of the School Education Act), university students (Article 83 of that Act) and other pupils or students of a kind a Cabinet Order (政令) specifies (Article 90, paragraph (1)).

土地等（とちとう）

Land or rights over land held by an individual, other than inventory assets (棚卸資産) and similar assets a Cabinet Order (政令) specifies.

返金措置（へんきんそち）

Handing money (or payment instruments other than money (金銭以外の支払手段), to those who agree to take them) of at least 3% of the purchase amount, calculated by a method a Cabinet Order (政令) sets, to general consumers who dealt in the goods or services during the period subject to administrative monetary penalty (課徴金対象期間), are identified as a Cabinet Order sets, and ask for it.

付与決議（ふよけつぎ）

The resolution under Article 238, paragraph 2 of the Companies Act (including a decision on offering terms under a delegation by resolution under Article 239, paragraph 1 and a board resolution under Article 240, paragraph 1) by which a person is made a recipient of share options (新株予約権) of a kind a Cabinet Order (政令) specifies, as used in Article 29-2 on income from exercising such options.

指定物品（していぶっぴん）

Liquor and other goods a Cabinet Order (政令) sets, whose supply or withdrawal from a bonded area for loading as ship's or aircraft stores onto Japanese ships or aircraft travelling between Japan and abroad, with the customs director's approval, is treated as export for consumption tax.

加入員期間（かにゅういんきかん）

The time a person was a member of a National Pension Fund (国民年金基金), counting only time that is a premium-paid period (保険料納付済期間) for the premium under Article 87 (Article 130, paragraph (2)).

電話勧誘顧客（でんわかんゆうこきゃく）

The person a seller or service provider solicits by telephone (電話勧誘行為) with a view to a sales contract or service contract (役務提供契約).

全国延長給付（ぜんこくえんちょうきゅうふ）

Payment of the basic allowance (基本手当) beyond the prescribed duration of benefits (所定給付日数) under a measure the Minister of Health, Labour and Welfare decides under Article 27, paragraph (1) when unemployment has worsened markedly across the country and meets criteria a Cabinet Order (政令) sets.

申告納税見積額（しんこくのうぜいみつもりがく）

A resident's estimate of the tax they will owe on filing their return for the year, on which they may ask the district tax office director (税務署長) to reduce their tax prepayments.

輸出事業用資産（ゆしゅつじぎょうようしさん）

Machinery and equipment, buildings and their fixtures, and structures that are facilities in the certified export business plan (認定輸出事業計画) of a blue-return certified exporter under the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, of kinds a Cabinet Order (政令) specifies as improving the production, manufacture, processing or distribution of agricultural, forestry and fishery products or food, other than those used for development research.

居住者等株主等（きょじゅうしゃとうかぶぬしとう）

In the definition of a foreign affiliated company (外国関係会社), residents, domestic corporations and nonresidents specially related to them as a Cabinet Order (政令) sets, together with foreign corporations under the effective control of a resident or domestic corporation — the holders whose combined direct and indirect share, voting or dividend-right holding in a foreign corporation, if any of them exceeds 50 percent, makes it a foreign affiliated company.

買取りの申出等（かいとりのもうしでとう）

For farmland or pasture land under the tax deferral of the Article that defines it, any of the events listed in that paragraph: a request under the Productive Green Land Act for urban farmland (都市営農農地等) to be bought or the lifting of its designation, or the public notice of a city plan, or an event a Cabinet Order (政令) specifies, by which the land becomes specified farmland in an urbanization area (特定市街化区域農地等).