reviewing the tax measures for donations to universities and other donations, including their scope of coverage, while taking into account the effects, etc. of the measures taken so far;

reviewing the special provisions for the deduction of specified expenditures of employment income earners, including the criteria for determining their application (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act according to the categories of cases set forth in those items) and the scope of what may be deducted, from the perspective of reducing the burden on employment income earners and expanding opportunities to deduct actual expenses, while taking into account the effects, etc. of the measures taken so far;

reviewing the special provisions for the taxation of entertainment expenses, etc., including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are established by the Act on Special Measures Concerning Taxation;

reviewing gift tax, including clarifying the scope of non-taxable property such as expenses required for marriage, childbirth, or education, from the perspective of encouraging the early transfer of assets held by elderly persons to younger generations and revitalizing the economy through expanded consumption, and from the perspective of preventing disparities from becoming entrenched, etc.