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現物出資等資産（げんぶつしゅっしとうしさん）

Assets that the certified gift succession company (認定贈与承継会社) acquired, within the three years before the gift, by capital contribution in kind (現物出資) or gift from the donee seeking the gift tax grace period for its unlisted shares (経営承継受贈者) or from persons a Cabinet Order (政令) sets as having a special relationship with that donee.

不動産等の価額（ふどうさんとうのかがく）

The total value of real property, depreciable assets that were used in the decedent's business, and other property a Cabinet Order (政令) specifies, within the value of the taxable inherited property (課税相続財産) under Article 70-8-2, paragraph 1; where it makes up three quarters or more of that value, Article 70-10 allows a longer instalment period for the inheritance tax attributable to it.

消費貸借契約書（しょうひたいしゃくけいやくしょ）

A contract document concerning a loan for consumption (消費貸借), of the kind listed under 3 in the column of document descriptions for item 1 of Appended Table 1 to the Stamp Tax Act.

重要提案行為等（じゅうようていあんこういとう）

In Article 27-26, acts specified by Cabinet Order (政令) as making material changes to, or having a material effect on, the business activities of the issuer of share certificates, etc. (株券等); certain holders that do not hold the shares for the purpose of such acts may file large-volume holding reports under the special rules of that Article.

有価証券等取引（ゆうかしょうけんとうとりひき）

In Article 40-2, purchases and sales of securities and derivatives transactions, other than those a Cabinet Order (政令) excludes.

特定被災住宅用地（とくていひさいじゅうたくようち）

The part a Cabinet Order (政令) sets of disaster-hit residential land (被災住宅用地) — land under a home destroyed or damaged by an earthquake, flood, fire or other disaster that was taxed as residential land for the disaster fiscal year (被災年度) — that the persons who owned it or a share in it at that year's assessment date, or others a Cabinet Order sets, still own or hold a share in during the next or the following fiscal year; where it is not the site of a building or structure, it can still be treated as residential land (住宅用地) for those years' fixed asset tax (固定資産税).

報酬等の計算期間（ほうしゅうとうのけいさんきかん）

The period a Cabinet Order (政令) sets for each kind of payer of remuneration or similar payments, such as the part of the year an individual payer ran a business, used in Article 221, paragraph (3) to fix payment dates and amounts.

為替取引カード等（かわせとりひきかーどとう）

A card for receiving remittances made by exchange transaction (為替取引) with a funds transfer service provider (資金移動業者), information needed to send or receive such remittances, and anything else a Cabinet Order (政令) specifies as needed to send or receive them.

国家戦略特別区域（こっかせんりゃくとくべつくいき）

A National Strategic Special Zone as defined in Article 2, paragraph (1) of the National Strategic Special Zones Act, here the zone covered by the certified zone plan (認定区域計画) that names the corporation as the body carrying out a specified project.

受託紛争解決機関（じゅたくふんそうかいけつきかん）

In Article 156-43, paragraph (1) and Article 156-50, paragraphs (4) and (5), another designated dispute resolution organization (指定紛争解決機関), or a person designated under another law for work equivalent to dispute resolution services, etc. (紛争解決等業務) as a Cabinet Order (政令) specifies; a designated dispute resolution organization may entrust its complaint processing or dispute resolution procedures only to one of these.

少額短期保険業者（しょうがくたんきほけんぎょうしゃ）

A small amount and short term insurer as defined in Article 2, paragraph (18) of the Insurance Business Act.

受託紛争解決機関（じゅたくふんそうかいけつきかん）

In Articles 52-66 and 52-73, another designated dispute resolution organization (指定紛争解決機関), or a person designated under another law for work equivalent to dispute resolution services (紛争解決等業務) as a Cabinet Order (政令) specifies; a designated dispute resolution organization may entrust its complaint processing or dispute resolution procedures only to one of these.

古物競りあつせん業（こぶつせりあっせんぎょう）

A business, other than running a secondhand goods market (古物市場), that brokers dealings between people who want to buy or sell secondhand goods (古物) by an auction method a Cabinet Order (政令) sets, such as one run through a computer system (電子情報処理組織) that order specifies.

加算後累積納付税額（かさんごるいせきのうふぜいがく）

For the additional charge for failure to file (不申告加算金) on the enterprise tax (事業税), the tax payable on which that penalty is charged plus, where it is charged on an amended return or a reassessment (更正) following a late return (期限後申告) or a determination (決定), the total tax payable under that late return and the earlier reassessments (更正) or determination, less any part since reduced by a reassessment or by a ruling or judgment on an appeal against one (累積納付税額, the cumulative paid tax amount), and less the tax, worked out as a Cabinet Order (政令) sets, on facts there was good reason not to have taken into account; where this total exceeds 500,000 yen, the penalty is raised by 5 per cent of the excess, or of the tax payable on which it is charged if that is smaller.

上場株式等の配当等（じょうじょうかぶしきとうのはいとうとう）

In Article 83, paragraph (1), the dividends and similar income on listed shares, etc. as defined in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation.

調整対象超過利子額（ちょうせいたいしょうちょうかりしがく）

Of a corporation's excess interest (超過利子額) from business years that began in the seven years before the current one, the amount a Cabinet Order (政令) attributes to its foreign affiliated company (外国関係会社) or foreign affiliated corporation (外国関係法人), which becomes deductible where the related interest payments were counted in working out that company's taxable amount under the rules on controlled foreign companies.

優良宅地造成事業者（ゆうりょうたくちぞうせいじぎょうしゃ）

In Article 71-7, paragraphs (1) and (3), a person of the kind a Cabinet Order (政令) sets who carries out, inside a city planning area (都市計画区域), a project developing a block of housing land, mainly for building houses, of the kinds listed in paragraph (1) — with development permission, as a land readjustment project, or meeting comparable standards — certified as helping supply good housing land by sale or by a fixed-term land lease (定期借地権).

第一号法定受託事務（だいいちごうほうていじゅたくじむ）

Work classed as type 1 statutory entrusted functions under Article 2, paragraph (9), item (i) of the Local Autonomy Act; where a local government head other than a prefectural governor makes a disposition (処分) in such work under this Act, a person dissatisfied with the ruling on a request for review (審査請求) may request re-examination (再審査請求) from the Minister of Health, Labour and Welfare, or from the Prime Minister for a disposition under Article 59, paragraph (2) (Article 78).

退職手当等の計算期間（たいしょくてあてとうのけいさんきかん）

The period a Cabinet Order (政令) sets for each kind of payer of severance pay, such as the part of the year an individual payer ran a business, used in Article 221, paragraph (3) to fix payment dates and amounts.

特別非課税貯蓄申込書（とくべつひかぜいちょちくもうしこみしょ）

The document an individual living in Japan who is a person with a disability, etc. (障害者等) submits when buying national or local government bonds a Cabinet Order (政令) specifies at a business office of a financial instruments business operator or financial institution, stating that they seek this paragraph's exemption, their name, date of birth and address, that they are a person with a disability, etc., and other necessary matters.