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源泉徴収特別税額（げんせんちょうしゅうとくべつぜいがく）

The special income tax for reconstruction (復興特別所得税) withheld, or to be withheld, together with the year's income tax withheld at source (源泉徴収税額, Article 120, paragraph (1), item (iv) of the Income Tax Act), less any amount refunded because of a return for absence from Japan (出国申告書) or a reassessment of one, and other amounts Cabinet Order (政令) sets.

災害等延長期間等（さいがいとうえんちょうきかんとう）

In Article 53, paragraph (1), the periods left out of the interest tax (利子税) period on inheritance tax paid in kind: the disaster extension period (災害等延長期間) that Article 42, paragraph (28), item (i) adds — from the day a disaster or other unavoidable reason under Article 11 of the Act on General Rules for National Taxes arose to the deadline as extended under that Article — or the period a Cabinet Order (政令) sets under item (ii) of that paragraph.

財産形成住宅貯蓄（ざいさんけいせいじゅうたくちょちく）

In Article 4-2, deposits or savings, jointly managed trusts (合同運用信託), securities, or insurance premiums or life mutual aid premiums of kinds a Cabinet Order (政令) specifies, made by a worker under a worker's asset-building housing savings contract (勤労者財産形成住宅貯蓄契約) under the Workers' Property Accumulation Promotion Act.

控除対象特定株式（こうじょたいしょうとくていかぶしき）

Specified shares (特定株式) that the individual acquired by payment during the year and holds on 31 December as a Cabinet Order (政令) sets, whose acquisition cost is deducted in calculating that year's income from transfers of general or listed shares, etc. under Article 37-13.

国外割引債取扱者（こくがいわりびきさいとりあつかいしゃ）

A handler of payments in Japan, of a kind a Cabinet Order (政令) specifies, through whom a person receives the redemption money of discount bonds (割引債) issued and paid outside Japan.

特定割引債取扱者（とくていわりびきさいとりあつかいしゃ）

A person of the kind a Cabinet Order (政令) specifies who handles, in Japan, the payment of the redemption money of specified discount bonds (特定割引債), and who must withhold income tax at 15% of the redemption gain when paying it out.

特定国際戦略事業（とくていこくさいせんりゃくじぎょう）

In Article 42-11, the business listed in Article 2(2)(ii)(a) or (b) of the Comprehensive Special Zones Act (総合特別区域法) that a designated corporation (指定法人) carries on.

組合等損失超過額（くみあいとうそんしつちょうかがく）

For a corporation that is a specified partner (特定組合員) or specified beneficiary (特定受益者) whose liability for the partnership business or trust is in substance limited to the partnership or trust property, or in other cases a Cabinet Order (政令) sets, the part of its partnership loss, etc. (組合等損失額) for the business year that exceeds an amount based on its contribution or the book value of the trust property — or the whole loss where the business or trust is expected not to make a real loss — which is not deductible for the year.

特定非常災害発生年（とくていひじょうさいがいはっせいねん）

For the individual enterprise tax (個人の事業税), the year containing the day a specified extraordinary disaster (特定非常災害) — a disaster designated under Article 2, paragraph 1 of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster — occurred; an individual who filed a blue return (青色申告書) for that year and meets one of the requirements of Article 70-2, paragraph 1 of the Income Tax Act can deduct that year's business loss for five fiscal years.

承継譲渡制限付株式（しょうけいじょうとせいげんつきかぶしき）

In Article 54, the restricted shares of the acquiring corporation or successor corporation in a merger or split-off type company split, and others a Cabinet Order (政令) specifies, delivered to the holders of the specified restricted shares (特定譲渡制限付株式) of the merged or split corporation.

不適用被災課税期間（ふてきようひさいかぜいきかん）

In Article 37-2, paragraph (6), the taxable period (課税期間) in which a disaster or other unavoidable cause occurred, together with any later taxable periods a Cabinet Order (政令) specifies, where a business operator using the special calculation of Article 37, paragraph (1) was damaged by it and no longer needs that calculation; with the tax office's approval it is treated as having given notice before the period began that it stops using it.

特定民間再開発事業（とくていみんかんさいかいはつじぎょう）

In Article 37-5(1)(i), a project of the kind a Cabinet Order (政令) sets that builds a medium- or high-rise fireproof building of four or more storeys above ground (中高層耐火建築物) on land in the built-up areas and districts that item lists.

引継対象超過利子額（ひきつぎたいしょうちょうかりしがく）

In Article 66-5-3(3), the excess interest amounts (超過利子額) of a merged corporation, or of a corporation distributing its residual assets, that arose in business years beginning within seven years before the qualified merger or before the day after its residual assets were fixed, where final returns were filed for each year from the oldest of them and the other requirements a Cabinet Order (政令) sets are met — amounts the merging or receiving corporation takes over.

厚生年金保険給付費等（こうせいねんきんほけんきゅうふひとう）

The expenses, as a Cabinet Order (政令) defines them, of each implementing organization (実施機関) other than the Minister of Health, Labour and Welfare for the insurance benefits under this Act that it pays and for equivalent benefits a Cabinet Order names; the government works them out and pays them to that organization each fiscal year as a subsidy (交付金) under Article 84-3.

調整対象外国税相当額（ちょうせいたいしょうがいこくぜいそうとうがく）

Where an individual receives dividends and similar income on listed shares, etc. (上場株式等の配当等), the part, as a Cabinet Order (政令) specifies, of the amount deducted on them under Article 9-3-2, paragraph (3) (上場株式配当等控除額) that does not correspond to income tax, as Article 9-3-2, paragraph (6) rewords Article 93, paragraph (1) of the Income Tax Act.

控除未済配賦欠損調整額（こうじょみさいはいふけっそんちょうせいがく）

In Article 53, paragraph 21, the deductible allocated loss adjustment amount (控除対象配賦欠損調整額) of a corporation merged into the taxpayer in a qualified merger (適格合併), or of a wholly controlled company whose residual assets have been fixed (被合併法人等), for business years beginning within ten years before the merger or that fixing, which meets the requirements a Cabinet Order (政令) sets and has not already been deducted under paragraph 19; it is then counted as the taxpayer's own for the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税).

被災住宅用地の所有者等（ひさいじゅうたくようちのしょゆうしゃとう）

The owner of disaster-stricken residential land (被災住宅用地) on the assessment date (賦課期日) for the disaster fiscal year (被災年度), or another person a Cabinet Order (政令) specifies.

期間経過商業用レコード（きかんけいかしょうぎょうようれこーど）

A commercial phonogram (商業用レコード) for which a period that a Cabinet Order (政令) sets, of at least one month and at most twelve months from the day it was first sold, has passed, including one all of whose recorded phonograms are the same as those of such a commercial phonogram.

控除未済合併等前欠損金額（こうじょみさいがっぺいとうまえけっそんきんがく）

In Article 53, paragraph 7, the pre-merger loss amount (合併等前欠損金額) — a loss to which Article 57, paragraph 7 of the Corporation Tax Act kept paragraph 2 of that Article from applying — of a corporation merged into the taxpayer in a qualified merger (適格合併), or of a wholly controlled company whose residual assets have been fixed (被合併法人等), for business years beginning within ten years before the merger or that fixing, which meets the requirements a Cabinet Order (政令) sets and has not already been deducted under paragraph 8; it is then counted as the taxpayer's own for the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税).

全額免除要件該当被保険者等（ぜんがくめんじょようけんがいとうひほけんしゃとう）

In Article 109-2, an insured person or former insured person who meets one of the grounds for full premium exemption in Article 90, paragraph (1), of a kind a Ministry of Health, Labour and Welfare Order (厚生労働省令) specifies, and for whom a designated handler (指定全額免除申請事務取扱者) can apply.