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当事者間の完全支配の関係（とうじしゃかんのかんぜんしはいのかんけい）

In Article 87(4)(ii), the relationship a Cabinet Order (政令) sets in which one person holds, directly or indirectly, all the issued shares of or capital contributions to a corporation, not counting its own shares.

仮名加工情報データベース等（かめいかこうじょうほうでーたべーすとう）

In Article 41, paragraph (1), a collection of information containing pseudonymized personal information (仮名加工情報), organized systematically so that particular such information can be searched for by computer, or otherwise organized so that it can easily be searched for, as a Cabinet Order (政令) sets out.

匿名加工情報データベース等（とくめいかこうじょうほうでーたべーすとう）

In Article 43, paragraph (1), a collection of information containing anonymized personal information (匿名加工情報), organized systematically so that particular such information can be searched for by computer, or otherwise organized so that it can easily be searched for, as a Cabinet Order (政令) sets out.

個人関連情報データベース等（こじんかんれんじょうほうでーたべーすとう）

In Article 31, paragraph (1), a collection of information containing information related to personal information (個人関連情報), organized systematically so that particular such information can be searched for by computer, or otherwise organized so that it can easily be searched for, as a Cabinet Order (政令) sets out.

懸賞金付預貯金等の懸賞金等（けんしょうきんつきよちょきんとうのけんしょうきんとう）

In Article 84-2, paragraph (1), item (v) and paragraph (2), item (ii), money, goods or other economic benefits paid or given by lottery or a similar method on deposits, savings and other products, of the kind referred to in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation, where the recipient is a domestic corporation or a foreign corporation with a permanent establishment (恒久的施設) in Japan.

完全子法人株式対応帳簿価額（かんぜんこほうじんかぶしきたいおうちょうぼかがく）

In Article 61-2, paragraph (8), the amount, calculated as a Cabinet Order (政令) sets from the book value immediately before a share distribution (株式分配) of the shares a domestic corporation holds in the distributing corporation, that is treated as the cost of the part of those shares deemed sold for the wholly owned subsidiary's (完全子法人) shares it receives.

特別修繕予定日経過準備金額（とくべつしゅうぜんよていびけいかじゅんびきんがく）

The part of the reserve for special repairs (特別修繕準備金) for a specified ship with a reserve set (準備金設定特定船舶), brought forward from the previous year, for which two years have passed since the day after 31 December of the year containing the date a Cabinet Order (政令) sets as the scheduled completion date of its special repairs.

金融商品債務引受業対象業者（きんゆうしょうひんさいむひきうけぎょうたいしょうぎょうしゃ）

A financial instruments business operator (金融商品取引業者), registered financial institution (登録金融機関) or securities finance company (証券金融会社): the counterparties whose obligations under subject transactions (対象取引) financial instruments obligation assumption service (金融商品債務引受業) takes on.

介護予防サービス利用者負担額（かいごよぼうさーびすりようしゃふたんがく）

In Article 61 and Article 61-2, paragraph (1), what an insured person needing in-home support (居宅要支援被保険者) is left to bear for the preventive and community-based preventive services, or equivalent services, they received: the total cost of those services, as calculated in the way a Cabinet Order (政令) sets, less the total of the preventive and community-based preventive service allowances, including the exceptional ones, paid for them.

後期高齢者支援金等課税限度額（こうきこうれいしゃしえんきんとうかぜいげんどがく）

The ceiling on the tax amount for support payments for the late-stage elderly, etc. (後期高齢者支援金等課税額) of national health insurance tax (国民健康保険税), set under Article 703-4, paragraph 19 as an amount a Cabinet Order (政令) fixes with regard to fairness among taxpayers.

特定復興調整対象外国税相当額（とくていふっこうちょうせいたいしょうがいこくぜいそうとうがく）

In the wording that the table in Article 33, paragraph (1) substitutes into Article 8-4, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation, the part, set by Cabinet Order (政令), of an amount equal to what Article 28, paragraph (3) of this Act deducted from the special income tax for reconstruction (復興特別所得税) on dividends and similar income on listed shares, etc. that does not correspond to the total of the income tax and the special income tax for reconstruction.

特定債権が取得されている場合（とくていさいけんがしゅとくされているばあい）

In Article 57-2, paragraph (1), items (iii) and (iv), the case where the controlling person or a related person (関連者) has acquired specified claims (特定債権) against the corporation showing a loss, etc. (欠損等法人), including before the day control began, other than where those claims are expected to be released on or after that day or in other cases a Cabinet Order (政令) specifies.

添付不要部分対象外国関係会社（てんぷふようぶぶんたいしょうがいこくかんけいがいしゃ）

A partially taxable foreign affiliated company (部分対象外国関係会社) whose tax burden ratio (租税負担割合) for a business year is under 20% but which, for that year, meets item (ii) or (iii) of paragraph (12) — the part of its income the partial-inclusion rule would tax is 20 million yen or less, or 5% or less of its income as a Cabinet Order (政令) measures it — so that its balance sheet, profit and loss statement and other documents need not be attached to the final return but must be kept.

添付不要部分対象外国関係法人（てんぷふようぶぶんたいしょうがいこくかんけいほうじん）

A partially taxable foreign affiliated corporation (部分対象外国関係法人) whose tax burden ratio (租税負担割合) for a business year is under 20% but which, for that year, meets item (ii) or (iii) of paragraph (12) — the part of its income the partial-inclusion rule would tax is 20 million yen or less, or 5% or less of its income as a Cabinet Order (政令) measures it — so that its balance sheet, profit and loss statement and other documents need not be attached to the final return but must be kept.

控除対象耐震改修標準的費用額（こうじょたいしょうたいしんかいしゅうひょうじゅんてきひようがく）

The standard cost amount for earthquake-resistant renovation (耐震改修標準的費用額), up to 2.5 million yen, on which the income tax credit of Article 41-19-2, paragraph (1) is calculated.

控除対象断熱改修標準的費用額（こうじょたいしょうだんねつかいしゅうひょうじゅんてきひようがく）

The standard cost amount for insulation renovation (断熱改修標準的費用額), up to 2.5 million yen (3.5 million yen where the work in item (iii) of paragraph (19) is done), on which the income tax credit of Article 41-19-3, paragraph (2) is calculated.

実施機関における標準報酬の総額（じっしきかんにおけるひょうじゅんほうしゅうのそうがく）

For each implementing organization (実施機関), the total standardized remuneration (標準報酬) in a fiscal year of the insureds who are its members (for the two federations, members of the mutual aid associations that make them up) or members of the private school personnel mutual aid scheme, worked out as a Cabinet Order (政令) provides; its share of the total for all insureds is the basis of that organization's standardized remuneration allocation rate under Article 84-6, paragraph (3), and Article 84-8, paragraph (1) also uses it.

第一回目控除未済年金特別控除額（だいいっかいめこうじょみさいねんきんとくべつこうじょがく）

The part of the special pension deduction (年金特別控除額) that could not be deducted from the income tax to be withheld, before the deduction, on the first public pension, etc. payment to which the deduction applied (第一回目控除適用公的年金等).

第二回目以降控除適用公的年金等（だいにかいめいこうこうじょてきようこうてきねんきんとう）

The specified public pensions (特定公的年金等) for 2024 income tax, of a kind a Cabinet Order (政令) names, that the same payer pays a resident after 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); what is left of the 2024 special deduction for pensions (年金特別控除額) is taken in turn from the tax withheld on each.

子ども・子育て支援納付金課税限度額（こども・こそだてしえんのうふきんかぜいげんどがく）

The upper limit, set under Article 703-4, paragraph 37, on the children and child-rearing support levy part (子ども・子育て支援納付金課税額) of national health insurance tax (国民健康保険税).