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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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特例既存住宅
A small residential house (小規模居住用家屋) that has been used since it was built and that a Cabinet Order (政令) specifies as meeting earthquake resistance standards.
A domestic corporation's establishment outside Japan corresponding to a permanent establishment, or something else a Cabinet Order (政令) specifies, as referred to in Article 69, paragraph (4), item (i) of the Corporation Tax Act, through which the corporation carries on business outside Japan.
The record, of a kind a Cabinet Order (政令) specifies, proving that the information management center (情報管理センター) under the Act on Recycling of End-of-Life Automobiles has received a report that a motor vehicle was properly dismantled under that Act.
In Article 2, paragraph (2), item (v), the business carried on with the money (or similar things a Cabinet Order (政令) specifies) that the holders of rights such as partnership interests contribute, from whose profits or property they receive dividends or distributions.
補償対象債権
A claim that a general customer (一般顧客) of a distressed financial instruments business operator (認定金融商品取引業者) holds against it on the day the investor protection fund (基金) gives public notice under Article 79-55, paragraph (1), limited to claims on the customer's customer assets (顧客資産), which the fund finds, as a Cabinet Order (政令) provides, the operator will have difficulty paying smoothly; the fund pays on it an amount calculated as a Cabinet Office Order and Ministry of Finance Order (内閣府令・財務省令) sets.
In Article 97-3, paragraph (1), an allotment of shares without contribution as referred to in Article 228-3 of the Income Tax Act: a stock company's allotment of shares without contribution under Article 185 of the Companies Act, made by a resolution under Article 322, paragraph (1) of that Act, including an allotment at a markedly low price that a Cabinet Order (政令) specifies.
特定新株予約権
In Article 54-2, a share option subject to restrictions on transfer or other conditions, of a kind a Cabinet Order (政令) specifies (譲渡制限付新株予約権), given to an individual for services provided to a domestic corporation, where payment for it is set off against the individual's claim for those services or it is otherwise in substance consideration for them.
A house that has been used since it was built and does not meet the earthquake-resistance standards (耐震基準), of a kind a Cabinet Order (政令) specifies; if its buyer applies to retrofit it and it is certified as meeting those standards before the buyer moves in, it is treated as an existing house (既存住宅) for the housing loan tax credit in Article 41.
A fixed asset, of a kind a Cabinet Order (政令) specifies, used directly for the experimental research (試験研究) in Article 3, paragraph (1), item (i) of the Research and Development Partnerships Act — research to gain new knowledge or devise a new use of available knowledge — which a research and development partnership (技術研究組合) acquires or makes with levies it charges under Article 9, paragraph (1) of that Act.
免税酒類購入者
In Article 87-6, paragraphs (12) and (13), a person found to have bought liquor of the kind paragraph (1) covers — liquor a Cabinet Order (政令) sets, sold from an export liquor shop (輸出酒類販売場) to a person eligible for tax-free purchase (免税購入対象者) for export — in the way paragraph (1) provides.
A health insurance society (健康保険組合) whose health insurance income and spending do not balance and which the Minister of Health, Labour and Welfare has designated as meeting the requirements of a Cabinet Order (政令); it must draw up a soundness improvement plan (健全化計画) and have it approved.
In Article 135, the part of the corporation tax a domestic corporation paid for a business year, of a kind a Cabinet Order (政令) sets, that a reassessment (更正) reduces because the income shown on its final return (確定申告書) was inflated by accounting that disguised the facts (仮装経理); it is refunded only as paragraphs (2), (3) and (7) of that Article provide.
特定対象事業年度
In Article 60, each business year of a covered domestic corporation (対象内国法人) that ends within ten years from the day it was established (or within the period a Cabinet Order (政令) sets for a corporation created by merger and similar cases).
特例対象事業年度
A business year of a special eligible domestic corporation (特例対象内国法人) that ends within ten years from its incorporation (or a shorter period a Cabinet Order (政令) sets, as where it was incorporated by merger), other than a year to which paragraph (1) applies.
The cost of long-term care benefits and prevention benefits borne by a municipality's (市町村) special account for long-term care insurance, multiplied by the secondary insured persons' share rate (第二号被保険者負担率); it is met by the long-term care benefit expense subsidy (介護給付費交付金) that the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) pays the municipality.
Financial instruments obligation assumption service as defined in Article 2, paragraph (28) of the Financial Instruments and Exchange Act, used in Article 42-2 to set when repurchase or securities lending transactions in book-entry bonds, etc. between a foreign financial institution, etc. (外国金融機関等) and a specified financial institution, etc. (特定金融機関等), cleared through such a service, qualify for the income tax exemption on the interest.
In Article 12-4, paragraph (1), a high-value specified asset (高額特定資産) that a business has itself constructed, made or manufactured, under a contract with another person or as its own inventory (棚卸資産) or adjustment-target fixed asset (調整対象固定資産).
控除対象特定新規株式
Specified new shares (特定新規株式) that the individual acquired by payment during the year and holds on 31 December as a Cabinet Order (政令) sets, whose acquisition cost — up to 8 million yen in total — may be treated under Article 78 of the Income Tax Act, the deduction for donations.
A residential building (住宅用家屋) that has been used since it was built and does not meet the earthquake-resistance standards (耐震基準), of a kind a Cabinet Order (政令) specifies, bought with housing acquisition funds (住宅取得等資金) received as a gift; if it is certified as retrofitted to meet those standards by 15 March of the year after the gift, it is treated as an existing residential building (既存住宅用家屋).
納税猶予分の贈与税額
In Article 70-4, the part of the donee's gift tax, payable on the return for the year of the gift filed by the deadline, that a Cabinet Order (政令) attributes to the value of the farmland, etc. (農地等) received; its payment is deferred until the donor's death if collateral is provided by the return deadline.