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選択特例対象宅地等（せんたくとくれいたいしょうたくちとう）

Of all the residential land, etc. eligible for the special provisions (特例対象宅地等) acquired by inheritance or bequest from a decedent — land used for business or as a home by the decedent or a relative sharing the decedent's livelihood, of the kinds Article 69-4, paragraph (1) describes — the land or part of it that an individual acquired and chooses, in the way a Cabinet Order (政令) sets, for the reduced valuation of small-scale residential land, etc. (小規模宅地等) under that paragraph.

営農困難時貸付農地等（えいのうこんなんじかしつけのうちとう）

Farmland, etc. (農地等) under the grace period for gift tax that the donee (受贈者) has lent out by a loan due to difficulty in farming (営農困難時貸付け) because illness, disability or another cause keeps the donee from farming it.

特定船舶（とくていせんぱく）

For an individual's special depreciation (特別償却), a ship a Cabinet Order (政令) sets as helping to rationalise a specified marine transportation business (特定海上運送業) and reduce its burden on the environment, of one of the kinds the items of Article 11, paragraph (1) list: ocean-going ships acquired under a certified plan, other ocean-going ships, and other ships.

特例適用住宅（とくれいてきようじゅうたく）

In Article 73-24, a newly built house, of a kind a Cabinet Order (政令) sets, on land whose acquisition earns a reduction of the real estate acquisition tax (不動産取得税) on it where the house is built within two years after the land is acquired, was built by the acquirer within one year before, or is acquired unused together with its land within one year after it is built.

配当等（はいとうとう）

Dividends and similar income as defined in Article 24, paragraph (1) of the Income Tax Act, other than distributions on the beneficial interests listed in Article 8-2, paragraph (1) and others a Cabinet Order (政令) sets.

財産等（ざいさんとう）

In the paragraph of Article 40 that defines it, the property given or bequeathed to a public interest corporation, etc. (公益法人等) under the National Tax Agency Commissioner's approval in Article 40(1), or the substitute asset (代替資産) that took its place.

金銭等（きんせんとう）

Money that an individual under 30 acquires by written gift from a lineal ascendant (直系尊属) under an education fund management contract (教育資金管理契約), or something similar a Cabinet Order (政令) specifies, used to buy securities at a business office, etc. of a financial instruments business operator for the gift-tax exemption of Article 70-2-2.

指定都市（していとし）

A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).

特定株券等（とくていかぶけんとう）

In Article 167, paragraph (1), share certificates, corporate bond certificates with share options (新株予約権付社債券) and other securities a Cabinet Order (政令) specifies, issued by the company that issues the listed or other share certificates, etc. (上場等株券等) or listed share certificates, etc. (上場株券等) for which a tender offer, etc. (公開買付け等) is made.

特例法施行令（とくれいほうせこうれい）

Short name, used from Article 22, paragraph (5) on, for the Order for Enforcement of the Special Act on the Immigration Control of, Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan (Cabinet Order No. 420 of 2011).

新規化学物質（しんきかがくぶっしつ）

In Article 57-4, a chemical substance other than those Cabinet Order (政令) specifies as existing chemical substances (including those whose names have been published under paragraph (3) of that Article); an employer who intends to manufacture or import one must first assess how harmful it is and notify the Minister of Health, Labour and Welfare, with some exceptions.

新生命保険料（しんせいめいほけんりょう）

Premiums or contributions under a life insurance policy concluded on or after 1 January 2012, for the part paying a fixed benefit on survival or death and similar parts, other than nursing care and medical insurance premiums and new individual pension insurance premiums, which can be deducted from income within set limits.

免税対象物品（めんぜいたいしょうぶっぴん）

In Article 8, goods that a person eligible for tax-free purchase (免税購入対象者) buys for export from a business operator running a tax-free shop (輸出物品販売場), by a method a Cabinet Order (政令) sets, other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes and goods whose sale is non-taxable under Article 6, paragraph (1); their sale is exempt from consumption tax where, among other conditions, the buyer obtains confirmation from the director-general of the customs house (税関長) within 90 days of the purchase that the goods are being exported.

新規設立法人（しんきせつりつほうじん）

In Article 12-3, a corporation with no base period (基準期間) for its business year, other than a newly established corporation (新設法人) under Article 12-2 and a social welfare corporation (社会福祉法人) or other corporation a Cabinet Order (政令) specifies that was set up solely to make the transfers, etc. of assets listed in Appended Table 2.

工業用機械等（こうぎょうようきかいとう）

Depreciable assets of the kinds in the fourth column of the article's table that a Cabinet Order (政令) sets as helping to develop the area, acquired, made or built in a new or extended facility of the scale the Order sets, which a business operator filing a blue return (青色申告書) listed in the first column uses for the business in the third column within the area in the second column — other than assets covered by another item of the table.

転廃業助成金（てんはいぎょうじょせいきん）

The part of the business closure or conversion subsidies, etc. (転廃業助成金等) that corresponds to expenses a Cabinet Order (政令) specifies as assisting the closure or conversion of the recipient's business.

特定離島路線航空機（とくていりとうろせんこうくうき）

An aircraft used for passenger transport by a person licensed under Article 100, paragraph (1) of the Civil Aeronautics Act on a route between a remote island (離島) and the rest of Japan that a Cabinet Order (政令) sets as especially needed for island residents' daily lives — other than routes between Miyako, Ishigaki, Kume or Shimoji Island and Japan outside Okinawa, and routes within Okinawa Prefecture — including one forced by weather or other unavoidable reasons to land at an airport other than the first one in its flight plan, and others a Cabinet Order sets.

耐震改修標準的費用額（たいしんかいしゅうひょうじゅんてきひようがく）

In Articles 41-19-2 and 41-19-3, the amount a Cabinet Order (政令) sets as the standard cost of the earthquake-proofing work in a certified seismic retrofit of a home (住宅耐震改修), less any subsidies, etc. from the national or a local government for its cost; under Article 41-19-2, 10 percent of it, counting no more than 2.5 million yen, is taken off income tax.

断熱改修標準的費用額（だんねつかいしゅうひょうじゅんてきひようがく）

The amount a Cabinet Order (政令) sets as the standard cost of an individual's general insulation renovation work (一般断熱改修工事等) on a home the individual owns and lives in, less any subsidy, etc. (補助金等) received toward that cost.

会社等別国際最低課税額（かいしゃとうべつこくさいさいていかぜいがく）

In Article 82-3, paragraph (1), the part of a specified multinational enterprise group's (特定多国籍企業グループ等) group international minimum tax amount (グループ国際最低課税額) attributed, as a Cabinet Order (政令) sets, to each of its constituent entities (構成会社等) or jointly controlled entities, etc. (共同支配会社等) located outside Japan in line with that entity's individual computed income (個別計算所得金額); a domestic corporation's international minimum tax amount (国際最低課税額) is the sum of its shares in these amounts as that paragraph's items work them out.