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被災住宅用地の共有者等（ひさいじゅうたくようちのきょうゆうしゃとう）

A person who, on the assessment date (賦課期日) for the disaster fiscal year (被災年度), owned disaster-stricken residential land (被災住宅用地) or held a co-ownership share in it, or another person a Cabinet Order (政令) specifies.

分配時調整外国税相当額（ぶんぱいじちょうせいがいこくぜいそうとうがく）

The part, set by Cabinet Order (政令), of the foreign tax on a group investment trust's (集団投資信託) proceeds that has already been credited against the income tax on those proceeds and that matches the distribution a particular person receives, which is taken off that person's income tax for the year.

公募株式等証券投資信託（こうぼかぶしきとうしょうけんとうししんたく）

In Article 9-5, paragraphs (1) and (2), a securities investment trust other than a bond investment trust (公社債投資信託), whose beneficial interests were first offered by a public offering of the kind a Cabinet Order (政令) sets and whose offering or other handling a financial instruments business operator, etc. carried out — leaving out specified stock investment trusts (特定株式投資信託) and listed securities investment trusts, etc. (上場証券投資信託等).

認定住宅特別特定適用年（にんていじゅうたくとくべつとくていてきようねん）

For an individual who built or bought a certified house, etc. (認定住宅等) in a specially specified acquisition (特別特定取得) and moved in between 1 October 2019 and 31 December 2020, each of the 10th to 12th years counted from the year of moving in, as long as the individual kept living there to 31 December of that year.

特定農地等に係る相続税（とくていのうちとうにかかるそうぞくぜい）

The part of the inheritance tax under a tax payment grace period (納税猶予) that corresponds to the value, after deducting the agricultural investment value (農業投資価格), of farmland or grazing land for which a request for purchase, a release of designation, a public notice or another event (買取りの申出等) listed in Article 70-6, paragraph (8) has occurred, calculated as a Cabinet Order (政令) sets.

有価証券投資事業権利等（ゆうかしょうけんとうしじぎょうけんりとう）

In Article 24, paragraph (1), rights deemed securities that are not electronically recorded transferable rights (電子記録移転権利): rights under Article 2, paragraph (2), item (v) whose investment business a Cabinet Order (政令) specifies as investing mainly in securities, rights under items (i) to (iv), (vi) or (vii) of that paragraph that a Cabinet Order specifies as similar to them, and other rights a Cabinet Order specifies.

特定投資家向け取得勧誘（とくていとうしかむけしゅとくかんゆう）

A solicitation for acquisition (取得勧誘) falling under Article 2, paragraph (3), item (ii), (b): one made only to professional investors (特定投資家) — through a financial instruments business operator, etc. where a counterparty is not the State, the Bank of Japan or a qualified institutional investor — for securities that, as a Cabinet Order (政令) sets, are unlikely to pass to anyone other than professional investors, etc. (特定投資家等).

繰越控除対象外国所得税額（くりこしこうじょたいしょうがいこくしょとくぜいがく）

Credit-eligible foreign income tax paid in the previous three years that could not be credited then and is carried forward, as a Cabinet Order (政令) sets, to be credited in a year whose credit limit is not used up.

繰越控除対象外国法人税額（くりこしこうじょたいしょうがいこくほうじんぜいがく）

The part of the creditable foreign corporation tax (控除対象外国法人税) that a domestic corporation (Article 69(3)), or a foreign corporation with a permanent establishment (恒久的施設) (Article 144-2(3) and (10)), became liable to pay in the previous three business years and that a Cabinet Order (政令) carries over to the current year, credited where the current year's creditable foreign tax falls short of its credit limit (控除限度額).

調整対象自己建設高額資産（ちょうせいたいしょうじこけんせつこうがくしさん）

In Article 12-4, paragraph (2), inventory (棚卸資産) that a business has itself constructed, made or manufactured, under a contract with another person or as its own inventory — including inventory so built by a person whose business it took over by inheritance, merger or split — on whose construction it has spent at least the amount a Cabinet Order (政令) sets, in costs a Cabinet Order sets.

控除対象特定株式取得金額（こうじょたいしょうとくていかぶしきしゅとくきんがく）

The amount a Cabinet Order (政令) sets as the acquisition cost of deductible specified shares (控除対象特定株式), whose total is deducted in calculating the year's income from transfers of general or listed shares, etc. under Article 37-13.

損金算入対応受取配当等の額（そんきんさんにゅうたいおううけとりはいとうとうのがく）

In Article 23-2, the part, as a Cabinet Order (政令) sets, of a dividend of surplus, etc. a domestic corporation receives from its foreign subsidiary (外国子会社) that was deducted as an expense in computing the foreign subsidiary's income; the corporation may treat only that part as the dividend left out of the exclusion from gross profit.

著作物等保護利用円滑化事業（ちょさくぶつとうほごりようえんかつかじぎょう）

In Article 104-22, projects for protecting copyright and neighbouring rights and for easing the use of works, performances, phonograms, broadcasts and cablecasts (著作物等) and promoting creation, on which the designated compensation management organization (指定補償金管理機関) must spend an amount calculated as a Cabinet Order (政令) provides from the compensation and collateral paid to it.

控除対象設立特定株式取得金額（こうじょたいしょうせつりつとくていかぶしきしゅとくきんがく）

The amount a Cabinet Order (政令) sets as the acquisition cost of deductible specified shares acquired at incorporation (控除対象設立特定株式), whose total is deducted in calculating the year's income from transfers of general or listed shares, etc. under Article 37-13-2.

個別信用購入あつせん関係電話勧誘顧客（こべつしんようこうにゅうあっせんかんけいでんわかんゆうこきゃく）

A person whom a seller or service provider affiliated with the intermediation of individual credit purchases telephoned, or had telephone it by a method a Cabinet Order (政令) specifies under Article 2, paragraph (3) of the Act on Specified Commercial Transactions, and solicited during that call to make a sales or service contract involving that intermediation.

商品関連市場デリバティブ取引取次ぎ等（しょうひんかんれんしじょうでりばてぃぶとりひきとりつぎとう）

In Articles 43-2-2, 43-2-3 and 79-20, the acts listed in Article 2, paragraph (8), item (ii) or (iii) done for commodity-related market derivatives transactions (商品関連市場デリバティブ取引): intermediation, brokerage or agency for them, or for entrusting them to be carried out on a financial instruments exchange market.

上場株式等の譲渡に係る国内源泉所得の金額（じょうじょうかぶしきとうのじょうとにかかるこくないげんせんしょとくのきんがく）

The year's domestic source income from the transfer of listed shares, etc. (上場株式等の譲渡に係る国内源泉所得) of a non-resident without a permanent establishment in Japan, computed as a Cabinet Order (政令) provides, which Article 37-12, paragraph 3 taxes separately from other income.

一般株式等の譲渡に係る国内源泉所得の金額（いっぱんかぶしきとうのじょうとにかかるこくないげんせんしょとくのきんがく）

The year's domestic source income from the transfer of general shares, etc. (一般株式等の譲渡に係る国内源泉所得) of a non-resident without a permanent establishment in Japan, computed as a Cabinet Order (政令) provides, which Article 37-12, paragraph 1 taxes separately from other income.

第一回目控除適用公的年金等に係る控除前源泉徴収税額（だいいっかいめこうじょてきようこうてきねんきんとうにかかるこうじょまえげんせんちょうしゅうぜいがく）

The income tax that would have to be withheld under Part IV, Chapter III-2 of the Income Tax Act from the first public pension or retirement package subject to the special deduction (第一回目控除適用公的年金等), before the 2024 special deduction for pensions (年金特別控除額) is taken from it.

預貯金等（よちょきんとう）

Deposits and savings, jointly operated trusts (合同運用信託) and other things a Cabinet Order (政令) specifies, in the rule of Article 41-9 that taxes separately, at 15%, prizes won by lottery or similar methods on such savings kept under contracts that continue for a set period.