(1)资本收益；资本利得(→capital gain)

(2)(税法)资本退还
退还纳税人的对纳税人个人费用〔individual's cost〕和资本征收的所得税税款。因为资本和个人费用不应作为所得征税。

• constitutum debiti alieni
• constitutum debiti proprii
• Constitutum esse eam domum unicuique nostrum debere existimari, ubi quisque sedes et tabulas haberet, suarumque rerum constitutionem fecisset.
• constitutum possessorium
• constraint
• construct
• constructed value
• Constructio legis non facit injuriam.
• construction
• construction contract
• construction interest
• construction lien
• construction loan
• construction mortgage
• construction of law
• construction of will
• construction warranty
• construction work
• constructive
• constructive acceptance
• constructive admission
• constructive adverse possession
• constructive annexation
• constructive assent
• constructive assignment