diff --git a/stdlib/xml/etree/ElementTree.pyi b/stdlib/xml/etree/ElementTree.pyi
index d8ff2f5b6..b08ca88e7 100644
--- a/stdlib/xml/etree/ElementTree.pyi
+++ b/stdlib/xml/etree/ElementTree.pyi
@@ -86,7 +86,7 @@ class Element:
     attrib: dict[str, str]
     text: str | None
     tail: str | None
-    def __init__(self, tag: str | Callable[..., Element], attrib: dict[str, str] = ..., **extra: str) -> None: ...
+    def __init__(self, tag: str, attrib: dict[str, str] = ..., **extra: str) -> None: ...
     def append(self, __subelement: Element) -> None: ...
     def clear(self) -> None: ...
     def extend(self, __elements: Iterable[Element]) -> None: ...
@@ -132,7 +132,7 @@ def SubElement(parent: Element, tag: str, attrib: dict[str, str] = ..., **extra:
 def Comment(text: str | None = None) -> Element: ...
 def ProcessingInstruction(target: str, text: str | None = None) -> Element: ...
 
-PI: Callable[..., Element]
+PI = ProcessingInstruction
 
 class QName:
     text: str
diff --git a/stubs/openpyxl/openpyxl/xml/_functions_overloads.pyi b/stubs/openpyxl/openpyxl/xml/_functions_overloads.pyi
index af057881a..1eee4c237 100644
--- a/stubs/openpyxl/openpyxl/xml/_functions_overloads.pyi
+++ b/stubs/openpyxl/openpyxl/xml/_functions_overloads.pyi
@@ -16,8 +16,10 @@ _T_co = TypeVar("_T_co", covariant=True)
 
 # Comment from openpyxl.cell.rich_text.py
 # Usually an Element() from either lxml or xml.etree (has a 'tag' element)
+# lxml.etree._Element
+# xml.etree.Element
 class _HasTag(Protocol):
-    tag: Any  # AnyOf[str, None, Callable[..., AnyOf[str, None]]]
+    tag: str
 
 class _HasGet(Protocol[_T_co]):
     def get(self, __value: str) -> _T_co | None: ...