Java

Methods, constructors, and types — classes, interfaces, enums, records and @interface declarations. Generic parameter lists are blanked before matching, so <T extends Comparable<T>> neither ends a signature early nor supplies the name; leading annotations are stripped with their values, so @Deprecated(since = "1.2") is not read as a method called Deprecated.

It walks member context only. A type's body is descended into, because that is where its members live; a method's body is stepped over once its end is known, so no statement inside it can be read as a declaration. That single rule is why a nested class and its methods stay visible while doThing(x); never becomes a declaration named doThing.

Everything it misses, it misses in the safe direction:

• Declarations inside anonymous classes and lambdas are not counted, because they sit inside a method body.
• Text blocks (""") are not masked, so a brace inside one can desync depth. The indentation fallback bounds that to one declaration.
• A field initialised with a method reference or an inline array is not a declaration and is not reported as one.

Complexity for Java is the same keyword count used everywhere else here, not a control-flow graph. Pair it with an external analyzer when the number has to be exact.