(1)盖印合同
指盖印的书面合同，与口头合同或不盖印的书面合同相区别。
(→special contract)

(2)特别建筑
在财产评估中，该词用于指专为适于所有权人营业而修的建筑物，其改作一般工业用途必然造成巨大损失和开支。

• tax loophole
• tax loss carryback, carryforward
• tax option corporation
• taxpayer
• taxpayer's action
• taxpayer's lists
• taxpayer's remedy
• tax preference items
• tax purpose
• tax rate
• tax rebate
• tax redemption
• tax refund
• tax return
• tax roll
• tax sale
• tax shelter
• tax-straddle rule
• tax surcharge
• tax table
• tax title
• tax warrant
• tax year
• tax 「situs」
• T.C. Memo