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配偶者短期居住権（はいぐうしゃたんききょじゅうけん）

The right of the spouse of the deceased (被相続人), who was living free of charge in a building that belonged to the deceased's property when the succession began, to go on using it (or the part used) free of charge, as against whoever acquired it by inheritance (相続) or legacy (遺贈), until the date Article 1037, paragraph (1) sets — unless the spouse acquires a spouse's right of residence (配偶者居住権) in it or has lost the right to inherit under Article 891 or by disinheritance (廃除).

組織的犯罪処罰法（そしきてきはんざいしょばつほう）

Short name, from Article 1 on, for the Act on Punishment of Organized Crimes and Control of Proceeds of Crime (Act No. 136 of 1999).

医療保険納付対象額（いりょうほけんのうふたいしょうがく）

The cost of long-term care benefits and prevention benefits borne by a municipality's (市町村) special account for long-term care insurance, multiplied by the secondary insured persons' share rate (第二号被保険者負担率); it is met by the long-term care benefit expense subsidy (介護給付費交付金) that the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) pays the municipality.

商品先物取引業者等（しょうひんさきものとりひきぎょうしゃとう）

The party that Article 224-5, paragraph (1) of the Income Tax Act names for each kind of futures transaction (先物取引) — such as the head of the office of the commodity derivatives business operator or financial instruments business operator that handled the trade, or the head of the exchange that was the other party — to whom a person settling the transaction by paying the difference or otherwise must give their name, address and Individual Number or corporate number.

控除対象特定新規株式（こうじょたいしょうとくていしんきかぶしき）

Specified new shares (特定新規株式) that the individual acquired by payment during the year and holds on 31 December as a Cabinet Order (政令) sets, whose acquisition cost — up to 8 million yen in total — may be treated under Article 78 of the Income Tax Act, the deduction for donations.

調整前法人税額超過額（ちょうせいまえほうじんぜいがくちょうかがく）

Where a corporation applies two or more of the tax credits listed in Article 42-13, paragraph (1) in one business year and their total exceeds 90% of its corporation tax before adjustment (調整前法人税額) — after subtracting the item (iii) amount where that credit is applied — the excess, which is not deducted that year and is treated as coming first from the credits that can be carried forward longest.

特定認定長期優良住宅（とくていにんていちょうきゆうりょうじゅうたく）

A house of the kind in Article 10, item (ii)(a) of the Act on the Promotion of Long-Life Quality Housing that is a residential building (住宅用家屋), which an individual newly builds, or buys unused, between the day that Act came into effect and 31 March 2027 and lives in.

電子決済手段等取引業者（でんしけっさいしゅだんとうとりひきぎょうしゃ）

In Articles 10-2 and 10-3 and Article 22, paragraph (2), item (ii), the specified business operators (特定事業者) listed in Article 2, paragraph (2), item (xxxi-2), together with those in items (i) to (xv) and (xxxi) that Article 62-8, paragraph (2) of the Payment Services Act deems to be electronic payment instruments service providers.

災害・感染症医療確保事業（さいがい・かんせんしょういりょうかくほじぎょう）

In Section 2-2 of Chapter V, the activities needed to secure medical care in disasters, and medical care during or at risk of the spread of an infectious disease that may seriously affect people's lives and health, as listed in Article 30-4, paragraph (2), item (v)(b) and (c).

株式等の譲渡の対価の支払者（かぶしきとうのじょうとのたいかのしはらいしゃ）

In Articles 81-21 and 81-22, the payer referred to in Article 343, paragraph (1) of the Order for Enforcement of the Income Tax Act: the person in Japan, of those listed in Article 224-3, paragraph (1) of the Income Tax Act, who pays the price for a transfer of shares, etc. (株式等) and to whom the seller must give notice of his or her name, address and individual or corporate number.

信託受益権の譲渡の対価の支払者（しんたくじゅえきけんのじょうとのたいかのしはらいしゃ）

The person who pays the consideration for a transfer of a beneficial interest in a trust (信託受益権) — the corporation that acquires it, or a financial instruments business operator (金融商品取引業者) or other firm that Article 224-4 of the Income Tax Act lists — to whom the transferor must give their name, address and Individual Number or corporate number.

介護予防・日常生活支援総合事業医療保険納付対象額（かいごよぼう・にちじょうせいかつしえんそうごうじぎょういりょうほけんのうふたいしょうがく）

The cost of the comprehensive project for long-term care prevention and daily life support (介護予防・日常生活支援総合事業) borne by a municipality's (市町村) special account for long-term care insurance, multiplied by the secondary insured persons' share rate (第二号被保険者負担率) under Article 125, paragraph (1); it is met by the community support project subsidy (地域支援事業支援交付金) that the Medical Information Infrastructure and Medical Fee Examination and Payment Organization (機構) pays the municipality.

外国法人の恒久的施設帰属所得に係る控除対象還付法人税額（がいこくほうじんのこうきゅうてきしせつきぞくしょとくにかかるこうじょたいしょうかんぷほうじんぜいがく）

Corporation tax (法人税) refunded to a foreign corporation under Article 144-13 of the Corporation Tax Act on its domestic source income attributable to a permanent establishment (恒久的施設) of Article 141, item 1(a) of that Act, which is deducted, so far as no earlier business year has deducted it, from the corporation tax on that income on which its prefectural or municipal inhabitant tax corporation tax levy (法人税割) is based.

外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額（がいこくほうじんのこうきゅうてきしせつひきぞくしょとくにかかるこうじょたいしょうかんぷほうじんぜいがく）

Corporation tax (法人税) refunded to a foreign corporation under Article 144-13 of the Corporation Tax Act on its other domestic source income of Article 141, item 1(b) of that Act, not attributable to a permanent establishment (恒久的施設), which is deducted, so far as no earlier business year has deducted it, from the corporation tax on that income on which its prefectural or municipal inhabitant tax corporation tax levy (法人税割) is based.

会社関係者（かいしゃかんけいしゃ）

In Article 166, any of the persons its paragraph (1) lists in relation to a listed company, etc. (上場会社等): its officers, agents, employees and other workers (including those of its parent and subsidiary companies and, for a listed investment corporation, of its asset management company and that company's specified affiliated corporation (特定関係法人)); shareholders, unitholders, members and others holding the right to inspect its accounting books or a similar right; persons with statutory authority over it; persons that have, or are negotiating, a contract with it; and certain officers of those that are corporations.

財産形成非課税申込書等（ざいさんけいせいひかぜいもうしこみしょとう）

In Article 4-3-2(1) to (3), any of the six documents a worker submits under Articles 4-2 and 4-3 — the application, the statement and the statement of change of limit, for asset-building housing savings and for asset-building pension savings — whose contents may instead be given to the workplace electronically.

学校（がっこう）

In this item, a Japanese senior high school, the upper course of a secondary education school, the upper division of a special needs school, a college of technology, or the upper secondary course of a specialized training college, whose students join a school trip abroad held as part of their curriculum.

入管法（にゅうかんほう）

Short name, used from item (ii) of Article 5, paragraph (1) on, for the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951).

株主等（かぶぬしとう）

Shareholders, etc. as defined in Article 2, item 14 of the Corporation Tax Act: shareholders, members of a general, limited or limited liability company, and other investors in a corporation.

申請者（しんせいしゃ）

In Article 18-2(2) to (4), the person who applies under Article 18-2(1) to be issued a card-substitute electronic record (カード代替電磁的記録).