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控除未済通算対象所得調整額（こうじょみさいつうさんたいしょうしょとくちょうせいがく）

In Article 53, paragraph 15, the deductible group-adjusted income adjustment amount (控除対象通算対象所得調整額) 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 13; 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).

控除未済還付対象欠損調整額（こうじょみさいかんぷたいしょうけっそんちょうせいがく）

In Article 53, paragraph 28, the deductible refund-eligible loss adjustment amount (控除対象還付対象欠損調整額) 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 26; 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).

控除未済通算適用前欠損調整額（こうじょみさいつうさんてきようまえけっそんちょうせいがく）

In Article 53, paragraph 5, the deductible pre-group-taxation loss adjustment amount (控除対象通算適用前欠損調整額) 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 3; 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).

土地等に係る事業所得等の金額（とちとうにかかるじぎょうしょとくとうのきんがく）

The amount, worked out as a Cabinet Order (政令) sets, of an individual's business income and miscellaneous income for the year from transfers, etc. of land (土地の譲渡等) — land in Japan, or rights over it, acquired from another person and held for five years or less — which is taxed separately from other income.

特定新株予約権の付与に関する調書（とくていしんかぶよやくけんのふよにかんするちょうしょ）

A report that a stock company granting specified share options (特定新株予約権) must file with the district director of the tax office by 31 January of the year after the grant, as a Cabinet Order (政令) sets.

障害状態（しょうがいじょうたい）

In Article 56, having a disability of a degree of severity that is classified as any disability grade (障害等級).

大口株主（おおぐちかぶぬし）

An individual who, on the day of the resolution granting stock options (付与決議), held the number of shares of the company that a Cabinet Order (政令) sets.

特定失効者（とくていしっこうしゃ）

A person who did not renew their license card or license information record (免許証等) under Article 101, paragraph (1) (other than persons a Cabinet Order (政令) excludes), and for whom fewer than six months have passed since the license lapsed under Article 105 (or, where overseas travel, a disaster or another unavoidable reason a Cabinet Order sets kept them from taking the driver's license test within that time, fewer than one month since the reason ended, if fewer than three years have passed since the lapse).

通知対象物譲渡者等（つうちたいしょうぶつじょうとしゃとう）

A person who transfers or provides a substance subject to notice (通知対象物).

対象有価証券関連取引（たいしょうゆうかしょうけんかんれんとりひき）

A transaction relating to securities-related business (有価証券関連業), or to business incidental to it that a Cabinet Office Order (内閣府令) specifies, other than certain over-the-counter derivatives transactions and other transactions a Cabinet Order (政令) excludes.

入管法（にゅうかんほう）

Short name for the Immigration Control and Refugee Recognition Act, used in the wording this paragraph substitutes into the Administrative Complaint Review Act when that Act is applied to a request for review (審査請求) of a refugee or complementary protection decision under Article 61-2-12, paragraph (1).

入管法（にゅうかんほう）

Short name for the Immigration Control and Refugee Recognition Act, which this Cabinet Order (政令) coins in the wording that the tables in Articles 14 to 22 put into the Administrative Complaint Review Act and into the Cabinet Order (政令) enforcing that Act, and in paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 27 of 2025.

製造者（せいぞうしゃ）

A person holding the permission under Article 56, paragraph (1) of the Minister of Health, Labour and Welfare to manufacture dichlorobenzidine, preparations containing it, or other substances Cabinet Order (政令) specifies that may seriously harm workers' health.

指定市（していし）

In Article 144-60, paragraph 1, a designated city (指定市) as defined in Article 7, paragraph 3 of the Road Act, to which the prefecture containing it passes on an amount reckoned from the diesel oil delivery tax (軽油引取税) it receives and the share of its general national roads, etc. (一般国道等) that lie in the city.

指定日（していび）

In Article 747 and the provisions that follow, the date on which a city is designated under Article 252-19, paragraph 1 of the Local Autonomy Act (as a designated city (指定都市)), where the designation falls between 2 January and 1 April; for the fiscal year that includes 1 April of that year, Articles 349-4, 349-5 and 740 to 746 do not apply to fixed assets tax (固定資産税) on large-scale depreciable assets in the city.

支払者（しはらいしゃ）

The person who pays the interest, distributions of proceeds or dividends on bonds and similar investments (公社債等), through whom a domestic corporation or the trustee of a charitable or participant protection trust sends the district tax office director the form claiming those payments free of income tax.

役員等（やくいんとう）

The current or former officers and employees of a Japanese corporation that a foreign corporation controls (for example by holding 50% or more of its voting shares), or of a foreign corporation's office in Japan, who are residents, or nonresidents for whom the benefit is domestic source income (国内源泉所得), in the rule requiring a report of the stock options or other benefits they receive from the foreign parent company.

医療費（いりょうひ）

In Article 47-2, paragraph (12), items (i) to (iii), the medical expenses that Article 73, paragraph (2) of the Income Tax Act defines: payments, of kinds a Cabinet Order (政令) specifies as normally necessary, for a doctor's or dentist's examination or treatment, for medicines needed for treatment, and for other medical care or related personal services.

特定疾病（とくていしっぺい）

An illness, specified by Cabinet Order (政令), caused by the physical and mental changes that come with ageing; a person aged 40 to 64 counts as a person requiring long-term care (要介護者) or support (要支援者) only where the disability behind their condition arose from one of these (Article 7, paragraphs (3) and (4)).

特別徴収（とくべつちょうしゅう）

In Article 22(2), the collection of childcare fees (保育料) out of a recipient's child allowance (児童手当) when it is paid, as Article 22(1) allows the mayor of the municipality (市町村長) to do.