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被災代替建物（ひさいだいたいたてもの）

In Article 84-5, a building that a disaster victim, etc. (被災者等) has newly built or acquired to replace a building lost in, or demolished after damage from, a natural disaster, whose ownership registration is exempt from registration and license tax under Article 84-4, paragraph (1); registration of the land under it, up to an area a Cabinet Order (政令) sets, is also exempt within five years after the disaster.

ウイスキー等（ういすきーとう）

The liquors listed in Article 87-3, paragraph 1, each identified by a heading of the tariff schedule (別表) of the Customs Tariff Act (関税定率法), that a person entering Japan carries in or has sent separately, and for which that Article sets flat liquor tax (酒税) rates per kilolitre.

特定費用の額（とくていひようのがく）

The amount of expenses incurred in providing benefits for medical treatment, etc. (療養の給付等に要する費用の額) for insured persons in the case of Article 67, paragraph (1), item (iii): those who, by the income of themselves or other insured members of their household and others a Cabinet Order (政令) names, fall in the 30 percent co-payment (一部負担金) bracket.

負担対象総額（ふたんたいしょうそうがく）

The total of the amount subject to sharing (負担対象額) and the contribution amount subject to sharing (負担対象拠出金額), of which the State bears three-twelfths for each Association of Medical Care Systems for the Elderly Aged 75 and older (後期高齢者医療広域連合) under Article 93, paragraph (1).

特定納付費用額（とくていのうふひようがく）

In Article 73, the part of a National Health Insurance Society's (国民健康保険組合) cost of paying the young-old payments (前期高齢者納付金), old-old aid (後期高齢者支援金), long-term care payments (介護納付金), contributions for securing medical care in the early phase of an epidemic (流行初期医療確保拠出金) and the children and child-rearing support levy (子ども・子育て支援納付金), less any young-old subsidy (前期高齢者交付金), that a Cabinet Order (政令) attributes to its specified insured persons (組合特定被保険者).

学生等被保険者（がくせいとうひほけんしゃ）

In Article 109-2-2, an insured person who is a student (学生等) at a university or other educational institution a Cabinet Order (政令) specifies that a student payment special provision processing corporation (学生納付特例事務法人) runs.

対象不足税額等（たいしょうふそくぜいがくとう）

For the enterprise tax (事業税), the tax shortfall that a reassessment (更正) reveals, or the tax increase that an amended return (修正申告書) under Article 72-31, paragraph 2 shows, after a return filed on time, less the tax on facts there was good reason not to take into account before and, where an earlier reassessment had reduced the tax payable on the original return (当初申告書), less the part that only brings the tax back up to that original return's tax, both as a Cabinet Order (政令) computes them; the additional charge for understatement (過少申告加算金) is worked out on it.

納付すべき税額（のうふすべきぜいがく）

The enterprise tax (事業税) payable under the late return, determination, or amended return or reassessment that each item of Article 72-46, paragraph 2 describes, less, for an amended return or reassessment, the tax computed as a Cabinet Order (政令) provides on facts there was justifiable reason not to have counted before; 15 percent of it is the additional charge for failure to file (不申告加算金).

被収用不動産等（ひしゅうようふどうさんとう）

Real property that was expropriated, with compensation paid, for a public works project (公共事業) — a project for which land or buildings may be expropriated — or transferred to the project's operator for it, or a building on such land for which relocation compensation (移転補償金) was received, or real property a Cabinet Order (政令) specifies as certain to be used for public works that was transferred to a local government, a land development corporation (土地開発公社) or the Urban Renaissance Agency (独立行政法人都市再生機構), or a building on that land for which relocation compensation was received.

帳簿価額相当額（ちょうぼかがくそうとうがく）

The amount, worked out as a Cabinet Order (政令) directs from the book value that the assets and liabilities of a trust taxed as a corporation (法人課税信託) had immediately before it ceased to be one, at which the resident who became its beneficiary is treated as having taken them over.

繰越控除限度額（くりこしこうじょげんどがく）

The unused part of the foreign tax credit limits of the previous three years, carried forward as a Cabinet Order (政令) sets, up to which foreign tax exceeding this year's limit can still be credited.

繰越控除限度額（くりこしこうじょげんどがく）

The part of the credit limits (控除限度額) of the business years that began within the three years before the current one that a Cabinet Order (政令) carries over to the current year, for a domestic corporation (Article 69(2)) or a foreign corporation with a permanent establishment (恒久的施設) (Article 144-2(2) and (10)); creditable foreign corporation tax beyond the current year's limits for corporation tax, local corporation tax and local taxes can be credited up to it.

継続的業務委託（けいぞくてきぎょうむいたく）

A business entrustment (業務委託) by a specified entrusting business operator (特定業務委託事業者) that runs for at least the period a Cabinet Order (政令) sets, including one that reaches that period through renewal of its contract.

証券投資信託等（しょうけんとうししんたくとう）

An investment trust of the kind listed in Article 2, paragraph (1), item (xxix)(b) of the Corporation Tax Act: an investment trust under the Act on Investment Trusts and Investment Corporations that is a securities investment trust or whose beneficial interests are publicly offered mainly in Japan as a Cabinet Order (政令) specifies, or a foreign investment trust.

権利承継相続人（けんりしょうけいそうぞくにん）

An heir, of a kind a Cabinet Order (政令) sets, of a director, employee or similar person (取締役等) of a company that granted share options eligible for the tax exemption of Article 29-2.

特例居住用家屋（とくれいきょじゅうようかおく）

A small residential house (小規模居住用家屋), a house for living in that a Cabinet Order (政令) specifies as small, for which building confirmation under Article 6, paragraph (1) of the Building Standards Act was obtained on or before 31 December 2023.

償還金の支払者（しょうかんきんのしはらいしゃ）

In Article 41-12-2, a person who pays in Japan the redemption money of specified discount bonds (特定割引債) to a resident or to a nonresident with a permanent establishment in Japan, together with a person a Cabinet Order (政令) sets as equivalent to one.

税額控除限度額（ぜいがくこうじょげんどがく）

The amount a tax credit provision of this Act calculates — a set percentage of, for example, the cost of qualifying assets, research expenses, donations or an increase in wages — for deduction from an individual's income tax or from a corporation's corporation tax before adjustment (調整前法人税額), as that provision sets out.

資源開発事業等（しげんかいはつじぎょうとう）

In Article 55(2)(i) and (ii), the business of exploring for, developing or extracting oil (including combustible natural gas) or metallic minerals outside Japan (including processing of the products of a kind a Cabinet Order (政令) specifies), business incidental to it, and such business in Japan relating to oil.

探鉱用機械設備（たんこうようきかいせつび）

Machinery and equipment for exploration that a Cabinet Order (政令) sets, whose depreciation counts toward the extra deduction allowed to an individual (Article 23) or corporation (Article 59) holding a reserve for exploration (探鉱準備金).