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更正決定（こうせいけってい）

In Article 66-4, paragraph (27), a reassessment (更正) or a determination (決定) of a corporation's tax, as those words are defined in Article 2, items (xxxix) and (xl) of the Corporation Tax Act.

課税明細書（かぜいめいさいしょ）

The document a municipality must give a taxpayer when collecting fixed assets tax (固定資産税) on land or a building, stating what the tax register records: for land, its location, lot number, land category, area and value for the year's tax, and for a building, its location, building number, type, structure, floor area and value for the year's tax.

公立大学法人（こうりつだいがくほうじん）

A public university corporation as Article 68, paragraph (1) of the Local Independent Administrative Agency Act defines it: a general local incorporated administrative agency (一般地方独立行政法人) that carries out the business Article 21, item (ii) of that Act lists — setting up and running a university, or a university and a college of technology (高等専門学校), and the investment and support that item names; Article 2, paragraph (1) counts it as a local government (地方公共団体) among those who may set up a school.

対象性的姿態等（たいしょうせいてきしたいとう）

A sexual pose, etc. (性的姿態等) — a person's sexual parts or the underwear covering them, or a person's pose while an indecent act or sexual intercourse, etc. is taking place, as Article 2, paragraph (1), item (i), (a) and (b) list them — other than one that the person exposes or takes of their own accord in a place where people normally wear clothes, knowing that unspecified or many people will see it.

中小事業主掛金（ちゅうしょうじぎょうぬしかけきん）

Contributions that a small and medium-sized employer (中小事業主) makes under Article 68-2, paragraph (1), regularly and at least once a year, for those of its employees who are participants of the individual-type pension plan (個人型年金加入者) and pay their own contributions through it, with the consent of a union or a representative of the majority of all its employees insured as category I insured persons under Employees' Pension Insurance (第一号厚生年金被保険者), other than those Article 62, paragraph (2) lists.

新設分割設立会社（しんせつぶんかつせつりつがいしゃ）

The new company formed in an incorporation-type company split, which takes over the rights and obligations handed over to it.

第一級印紙保険料（だいいっきゅういんしほけんりょう）

Stamp premiums (印紙保険料) paid at the amount in Article 22, paragraph (1), item (i) of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance — the highest rate, for insured day workers whose daily wage is 11,300 yen or more, at present 176 yen a day — as changed under paragraph (2) or (4) of that Article.

居宅要支援被保険者等（きょたくようしえんひほけんしゃとう）

An insured in-home person requiring support (居宅要支援被保険者), or another insured person a Ministry of Health, Labour and Welfare Order (厚生労働省令) names: the people for whom a municipality runs the category 1 projects (第一号事業) of Article 115-45, paragraph (1) — home-visit, day-service and daily-life support projects and preventive care management.

課税長期譲渡所得金額（かぜいちょうきじょうとしょとくきんがく）

The amount of long-term capital gains (長期譲渡所得の金額) on land, buildings and the like held for more than five years, after the deductions in Articles 72 to 87 of the Income Tax Act as reworded by Article 31, paragraph (3), item (iii) where they apply; income tax of 15% of it is charged separately from other income.

課税標準額に対する消費税額（かぜいひょうじゅんがくにたいするしょうひぜいがく）

The consumption tax on the tax base amount (課税標準額) of a taxable period, for each tax rate, that Article 45, paragraph (1), item (ii) requires the final return to state.

特定船舶（とくていせんぱく）

For an individual's special depreciation (特別償却), a ship a Cabinet Order (政令) sets as helping to rationalise a specified marine transportation business (特定海上運送業) and reduce its burden on the environment, of one of the kinds the items of Article 11, paragraph (1) list: ocean-going ships acquired under a certified plan, other ocean-going ships, and other ships.

子会社等（こがいしゃとう）

In Article 14-2, item (ii) and Chapters III and IV, a bank's subsidiary companies (子会社) and other companies with a special relationship to the bank that a Cabinet Office Order (内閣府令) specifies.

合併等（がっぺいとう）

In Article 18-4, paragraphs (2), (4), (6) and (8), a merger of corporations or a transfer of business, of the kinds a Ministry of Finance Order (財務省令) specifies, as Article 73, paragraph (1), item (vii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) refers to them, as a result of which a person became an insured member (被共済者) of a retirement allowance mutual aid scheme.

申請者（しんせいしゃ）

A person who has made an application (申請).

公社債等（こうしゃさいとう）

In Article 9-4, the public and corporate bonds, beneficial interests in jointly managed trusts, investment trusts or specified beneficiary certificate-issuing trusts, bond-like beneficial interests (社債的受益権), shares and equity that the investment corporations and special purpose companies listed in paragraph (1) hold as assets.

性的姿態等（せいてきしたいとう）

What Article 2, paragraph (1), item (i), (a) and (b) list: a person's sexual parts (性的な部位) — the genitals or anus or the areas around them, the buttocks or the chest — or the part of underwear a person wears, of a kind normally covered by clothing and used to cover those parts, that is covering them directly or indirectly; and any other pose of a person while an indecent act or sexual intercourse, etc. (性交等), as Article 177, paragraph (1) of the Penal Code defines it, is taking place.

特例法施行令（とくれいほうせこうれい）

Short name, used from Article 22, paragraph (5) on, for the Order for Enforcement of the Special Act on the Immigration Control of, Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan (Cabinet Order No. 420 of 2011).

被扶養配偶者（ひふようはいぐうしゃ）

The spouse of a category 2 insured person (第二号被保険者) who mainly lives on that person's income and lives in Japan, or is treated as based there under a Ministry of Health, Labour and Welfare Order (厚生労働省令), other than one who is a category 2 insured person or is otherwise excluded (Article 7, paragraph (1), item (iii)).

耐用年数省令（たいようねんすうしょうれい）

Short name for the Ministry of Finance Order (大蔵省令) No. 15 of 1965 on the useful life and other matters of depreciable assets (減価償却資産の耐用年数等に関する省令), whose appended tables set the useful lives of tangible depreciable assets.

工業用機械等（こうぎょうようきかいとう）

Depreciable assets of the kinds in the fourth column of the article's table that a Cabinet Order (政令) sets as helping to develop the area, acquired, made or built in a new or extended facility of the scale the Order sets, which a business operator filing a blue return (青色申告書) listed in the first column uses for the business in the third column within the area in the second column — other than assets covered by another item of the table.