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森林計画立木部分の税額（しんりんけいかくりゅうぼくぶぶんのぜいがく）

The part of an inheritance tax amount allowed to be paid in instalments (延納) that a Cabinet Order (政令) attributes to standing timber (立木) in an area covered by a forest management plan (森林経営計画), where such timber makes up at least two tenths and real property, etc. at least five tenths of the taxable inherited property.

調整前事業所得税額超過額（ちょうせいまえじぎょうしょとくぜいがくちょうかがく）

Where an individual applies two or more of the tax credits listed in Article 10-6, paragraph (1) in a year and their total exceeds 90% of the income tax on business income before adjustment (調整前事業所得税額), the excess, which is not deducted that year and is treated as coming first from the credits that can be carried forward longest.

先物取引に係る雑所得等の金額（さきものとりひきにかかるざつしょとくとうのきんがく）

In Article 41-14, paragraph (1), the business income, capital gains and miscellaneous income for a year from futures transactions (先物取引) settled by payment of differences, etc. (差金等決済), calculated as a Cabinet Order (政令) provides and taxed separately from other income.

上場株式等に係る配当所得等の金額（じょうじょうかぶしきとうにかかるはいとうしょとくとうのきんがく）

The year's interest income and dividend income from dividends and similar income on listed shares, etc. (上場株式等の配当等), computed as a Cabinet Order (政令) provides, on which, after any deductions, Article 8-4, paragraph 1 charges income tax at 15 percent separately from other income.

特定株式等の異動状況に関する調書（とくていかぶしきとうのいどうじょうきょうにかんするちょうしょ）

A report that the financial instruments business operator, etc. or the company keeping or managing specified shares (特定株式) or inherited specified shares (承継特定株式) under the arrangement Article 29-2(1)(vi) requires must file with the district director of the tax office by 31 January each year, on their receipt, acquisition, delivery and other changes.

振替債等に係る特定債券現先取引等（ふりかえさいとうにかかるとくていさいけんげんさきとりひきとう）

A bond transaction with a repurchase/resale agreement (債券現先取引) or securities lending transaction involving book-entry bonds, etc. that meets conditions a Cabinet Order (政令) sets, made 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) — with further limits where a party took the transaction on in a financial instruments obligation assumption business (金融商品債務引受業) — whose interest is free of income tax under Article 42-2, paragraph (1).

振替国債等に係る特定債券現先取引（ふりかえこくさいとうにかかるとくていさいけんげんさきとりひき）

A bond transaction with a repurchase/resale agreement (債券現先取引) in book-entry government bonds or foreign bonds a Cabinet Order (政令) sets, begun between 1 April 2017 and 31 March 2029 between a specified foreign corporation (特定外国法人) and a specified financial institution, etc. (特定金融機関等) — with further limits where the latter took it on in a financial instruments obligation assumption business (金融商品債務引受業) — whose interest is free of income tax under Article 42-2, paragraph (3).

国等（くにとう）

In Section 8 of Chapter II, the national government, local governments, and corporations a Cabinet Order (政令) sets as equivalent to them.

積載重量等（せきさいじゅうりょうとう）

In Article 57, the number of persons carried, or the weight, size or way of loading cargo, on which a Cabinet Order (政令) sets limits for each vehicle.

許可の有効期間（きょかのゆうこうきかん）

In Article 31, the period for which a license to carry on supervising business (監理事業) under Article 23, paragraph (1) is valid: a period that a Cabinet Order (政令) sets, of not less than three years from the date of the license (or, after a renewal, from the day after the previous period ends), taking into account the organization's ability and record in supervising business.

老齢退職年金給付（ろうれいたいしょくねんきんきゅうふ）

In Article 108, paragraphs (5) and (6), pensions paid on the grounds of old age under the National Pension Act or the Employees' Pension Insurance Act, and other pensions paid on the grounds of old age or retirement, of the kinds a Cabinet Order (政令) specifies.

住宅用家屋の新築等（じゅうたくようかおくのしんちくとう）

In Article 75, an individual's new construction of a dwelling house (住宅用家屋), including an extension that makes a house one, or purchase of a dwelling house that has never been used or of a used one of a kind a Cabinet Order (政令) sets, between 1 April 1984 and 31 March 2027, for the individual to live in.

財務計算に関する書類（ざいむけいさんにかんするしょるい）

In Article 193-2, paragraphs (1) and (4) and Article 193-3, the balance sheet, profit and loss statement and other documents on financial accounting, as specified by Cabinet Office Order (内閣府令), that a specified issuer (特定発行者) — a company whose securities are listed on a financial instruments exchange, or another person a Cabinet Order (政令) specifies — submits under this Act, and which must be audited and certified by a certified public accountant or audit firm (監査法人) with no special interest in it.

他の暗号資産交換業者等（ほかのあんごうしさんこうかんぎょうしゃとう）

In Article 10-5, a cryptoasset exchange service provider (暗号資産交換業者) other than the one making the transfer, or a foreign cryptoasset exchange service provider as defined in Article 2, paragraph (17) of the Payment Services Act, except one located in a country or region a Cabinet Order (政令) specifies.

他の電子決済手段等取引業者等（ほかのでんしけっさいしゅだんとうとりひきぎょうしゃとう）

In Article 10-3, an electronic payment instruments service provider (電子決済手段等取引業者) other than the one making the transfer, or a foreign electronic payment instruments service provider as defined in Article 2, paragraph (13) of the Payment Services Act, except one located in a country or region a Cabinet Order (政令) specifies.

親族（しんぞく）

In Articles 9-4 and 9-5, a person a Cabinet Order (政令) specifies as a relative — of the settlor (委託者) of a trust, or of another person those Articles name, such as a former beneficiary.

被災者（ひさいしゃ）

A person whose home, household goods or other property a Cabinet Order (政令) names — theirs or their spouse's or dependents' in the same household — has suffered damage of about half its value or more, not counting what insurance or compensation covers, in an earthquake, storm, flood, fire or similar disaster (Article 36-4).

銀行等（ぎんこうとう）

In Article 41, a bank, another financial institution specified by Cabinet Order (政令), or a person designated by the Minister of Land, Infrastructure, Transport and Tourism, which can guarantee a real estate broker's obligation to refund earnest money (手付金等).

指定日（していび）

In Article 48, the day the district director of the tax office designates, as a Cabinet Order (政令) sets, where a disaster or other unavoidable cause makes it hard for a domestic corporation to acquire the replacement asset (代替資産) within two years after the business year in which it received the insurance money; the period for using that money then runs to it.

旧資産（きゅうしさん）

An asset an individual gave up through a rights conversion (権利変換) under a Type I urban redevelopment project, or through its purchase or expropriation for a Type II urban redevelopment project, under the urban redevelopment law (都市再開発法) — where compensation was also received, only the part a Cabinet Order (政令) sets as not matching the compensation.