Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 215 terms: 10 with the Ministry of Justice's English, 205 in our translation, marked as such.
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
国が課する税のうち関税、とん税、特別とん税、森林環境税及び特別法人事業税以外のもの
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
国税通則法第二条第一号に規定する国税
In Article 74-9, an on-site examination (実地の調査) in which officials question the taxpayer and inspect records (質問検査等); the taxpayer must be told in advance when it starts, where it will be held, its purpose and other details.
In Article 126, a taxpayer's return of the tax basis of a national tax, including an amended return; inciting others not to file, to file falsely, or not to collect or pay tax is punishable by up to three years' imprisonment or a fine of up to 200,000 yen.
In Articles 85 and 86(1), a decision by the district director of the tax office (税務署長), the regional commissioner (国税局長) or a customs director (税関長) on income tax, corporation tax, consumption tax or certain other national taxes (other than one about collecting tax or enforcing unpaid tax), or a notice under Article 36, paragraph (1) to pay unpaid withholding tax or certain penalty taxes.
In Article 23, paragraph (2), a determination under Article 25 — the tax office director fixing, after an examination, the tax of a person who should have filed a tax return but did not.
In Article 23, a reassessment by the tax office director under Article 24 or 26, correcting the tax basis or tax amount stated in a tax return.
In Article 65, paragraph (4) and Article 66, paragraph (5), an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署) who asks a taxpayer to show or hand over their books.
納税者
A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.
国税に関する法律の規定により国税（源泉徴収等による国税を除く。）を納める義務がある者（国税徴収法（昭和三十四年法律第百四十七号）に規定する第二次納税義務者及び国税の保証人を除く。）及び源泉徴収等による国税を徴収して国に納付しなければならない者
納税義務
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
加算税
The four penalty taxes charged on top of a tax — for understatement (過少申告加算税), for failure to file (無申告加算税), for non-payment (不納付加算税), and the heavy penalty tax (重加算税) — each of which counts as a national tax of the same tax item as the tax it is calculated on.
The due date for paying a national tax under Article 35 or 36 (for estimated income tax prepayment, the dates the Income Tax Act sets; for delinquent tax and interest tax, those of the tax they are calculated on); if the tax is not paid in full by then, the tax office sends a demand letter.
The due date for payment referred to in Article 60, paragraph (2) of this Act as amended by Article 3 of Act No. 5 of 1984, including a due date brought forward under Article 38, paragraph (2); that Act's supplementary provisions (附則) apply the amended rules on demand letters, the disposal of security, delinquent tax (延滞税) and its exemption to national tax whose due date falls on or after that Act comes into effect.
The tax office director (税務署長) or, where the regional commissioner (国税局長) or customs director (税関長) handles the matter instead, that official.
The tax office director (税務署長) or, where the regional commissioner (国税局長) or customs director (税関長) handles the matter instead, that official.
不服申立て
An appeal against a disposition made under the national tax laws, by a request for reinvestigation (再調査の請求) or a request for review (審査請求) under Article 75; the term does not carry this meaning in Article 80, paragraph (3), which sends appeals on liquor licensing to the Administrative Complaint Review Act instead.
This Act as amended by the amending law these supplementary provisions belong to.
This Act as amended by Article 17 of Act No. 114 of 2011.
This Act as amended by Article 7 of Act No. 10 of 2014.
This Act as amended by Article 6 of Act No. 9 of 2015.
This Act as amended by Article 6 of Act No. 15 of 2016.
This Act as amended by the amending law these supplementary provisions belong to.
This Act as amended by Article 13 of Act No. 8 of 2020.
This Act as amended by Article 5 of Act No. 11 of 2021.
This Act as amended by Article 9 of Act No. 4 of 2022.
This Act as amended by the amending law these supplementary provisions belong to.
納税申告書
A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.
申告納税方式による国税に関し国税に関する法律の規定により次に掲げるいずれかの事項その他当該事項に関し必要な事項を記載した申告書をいい、国税に関する法律の規定による国税の還付金（以下「還付金」という。）の還付を受けるための申告書でこれらのいずれかの事項を記載したものを含むものとする
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法若しくは相続税法の規定による延納（以下「延納」という。）、第四十七条第一項（納税の猶予の通知等）に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限は、当該国税を納付すべき期限に含まれないものとする
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
The statutory payment due date as Article 2, item (viii) defines it — the deadline the national tax laws set for paying a tax — including any deadline those laws treat as one; the supplementary provisions (附則) of Act No. 10 of 2006 apply the amended Article 67, paragraph (3) to tax withheld at source whose statutory payment due date falls on or after 1 January 2007.
The statutory payment due date as Article 60, paragraph (2) uses it in calculating delinquent tax (延滞税) — the deadline for paying the tax or, for certain taxes such as tax owed because a refund from carrying back a net loss was too large, or consumption tax on goods taken out of a bonded area, a date set by Cabinet Order (政令); the supplementary provisions (附則) of Act No. 7 of 2018 apply the amended Article 64, paragraph (3) to national tax whose statutory payment due date arrived on or after 1 January 2017.
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
The tax amounts in a tax return listed in Article 2, item (vi)(d) to (f): the tax payable, the tax equal to a refund, and the amounts deducted or used in calculating them.
同号ニからヘまでに掲げる事項
A case of a suspected offence under the national tax laws, which officials of the National Tax Agency, Regional Taxation Bureaus and tax offices may investigate — by questioning suspects and witnesses and inspecting or retaining items — under the section of this Act beginning at Article 131.
課税標準等
The items of a tax return listed in Article 2, item (vi)(a) to (c): the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).
第二条第六号イからハまで（定義）に掲げる事項
A reassessment (更正) or determination (決定) under Articles 24 to 26 — the tax office director correcting a filed return, or fixing the tax of someone who should have filed but did not — which is made by serving a written notice of reassessment or determination.
申告期限
In the supplementary provisions (附則) of Act No. 22 of 2005, the deadline for a special consumption tax return (消費税特例申告): the last day of the month following the month in which the goods were taken out of a bonded area (保税地域), as Article 47, paragraph (3) of the Consumption Tax Act sets it.
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
国税に関する法律の規定により納税申告書を提出すべき期限
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
A determination by the tax office director under Article 32 fixing the tax basis and the tax payable for a national tax assessed by the tax office (賦課課税方式), such as a penalty tax.
The date Act No. 14 of 1967, the amending Act these supplementary provisions (附則) belong to, comes into effect.
1 April 1984, the date Act No. 4 of 1984 — the Act amending the Corporation Tax Act whose supplementary provisions (附則) these are — comes into effect.
The date Act No. 97 of 2000, the amending Act these supplementary provisions (附則) belong to, comes into effect.
A reassessment (更正), a determination (決定) under Article 25, or an assessment and determination (賦課決定) — the ways a tax office fixes or corrects the amount of tax payable.
参加人
A person other than the appellant who has an interest in the disposition under appeal and takes part in the appeal (不服申立て) under Article 109, either with the permission of the reviewing authority or at its request.
第百九条第三項（参加人）に規定する参加人
源泉徴収等による国税
Income tax collected by withholding (源泉徴収) and the international tourist tax (国際観光旅客税) that international passenger carriers collect from departing travellers and pay to the State, not counting the accessory tax (附帯税) on them.
源泉徴収に係る所得税及び国際観光旅客税法（平成三十年法律第十六号）第二条第一項第七号（定義）に規定する特別徴収に係る国際観光旅客税（これらの税に係る附帯税を除く。）
The tax office director or other head of an agency to whom a request for reinvestigation (再調査の請求) has been made, and who examines it.
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
国税のうち延滞税、利子税、過少申告加算税、無申告加算税、不納付加算税及び重加算税
A request to the tax office director (税務署長) to reassess (更正) the tax base or tax amount in a tax return, made under Article 23, paragraph (1) — within five years of the statutory tax return due date (ten years in one case for corporation tax) where the return overstated the tax or understated a loss or refund — or, on the grounds in paragraph (2), such as a court judgment or another person's reassessment showing the figures were wrong, within two months of that event, when a person whose tax was fixed by a determination (決定) may also make it.
In Articles 74-9 to 74-11, the person whose own tax is being examined — such as a person liable, or appearing to be liable, for income tax, corporation tax, inheritance tax or consumption tax — as listed in Article 74-9, paragraph (3), item (i), and who is questioned and whose records are inspected.
第七十四条の二第一項第一号イ、第二号イ、第三号イ及び第四号イ並びに第七十四条の三第一項第一号イ及び第二号イに掲げる者、第七十四条の四第一項並びに第七十四条の五第一号イ及びロ、第二号イ及びロ、第三号イ及びロ、第四号イ及びロ、第五号イ並びに第六号イの規定により当該職員による質問検査等の対象となることとなる者並びに第七十四条の六第一項第一号イ及び第二号イに掲げる者
In Articles 74-9 to 74-11, the person whose own tax is being examined — such as a person liable, or appearing to be liable, for income tax, corporation tax, inheritance tax or consumption tax — as listed in Article 74-9, paragraph (3), item (i), and who is questioned and whose records are inspected.
第七十四条の九第三項第一号（納税義務者に対する調査の事前通知等）に掲げる納税義務者
A request made under Article 23, paragraph (1) asking the tax office director (税務署長) to reassess (更正) the taxpayer's own tax return; the supplementary provisions (附則) of Act No. 5 of 2013 apply the amended Article 71, paragraph (1), item (iii) and Article 72, paragraph (1) to national tax for which such a request is made on or after that Act comes into effect.
In Article 68, paragraph (4), item (i), a notice of tax payment under Article 36, paragraph (1), item (ii) — the tax office's demand for national withholding tax (源泉徴収等による国税) not paid by its statutory payment due date.
第三十六条第一項（第二号に係る部分に限る。）（納税の告知）の規定による納税の告知
The document by which a request for reinvestigation (再調査の請求) is made under Article 81, stating the disposition challenged, when the requester learned of it, the purpose of and reasons for the request and its date — and, where it is made after the time limit, the justifiable reason for the delay.
申立人
In Article 84, the person requesting reinvestigation, or an intervenor, who has asked to state their opinion orally.
Consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, liquefied petroleum gas tax and petroleum and coal tax.
消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油ガス税及び石油石炭税
保税地域
An area of one of the five kinds listed in Article 29 of the Customs Act — designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas; this Act deals with the consumption tax, etc. (消費税等) charged on goods taken out of such an area.
関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるもの
納付受託者
A person designated by the Commissioner of the National Tax Agency (国税庁長官) under Article 34-4 as able to handle national tax payments properly, to whom a taxpayer may entrust payment of tax up to an amount set by Ministry of Finance Order (財務省令).
次条第一項に規定する納付受託者
The National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署), whose officials may question people and inspect records and other items in examinations of national taxes.
資産の譲渡等
In Article 74-2, a transfer or lease of assets or a supply of services made as a business for payment, as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act.
消費税法第二条第一項第八号に規定する資産の譲渡等
This Act as amended by Act No. 14 of 1967.
This Act as amended by Act No. 8 of 1970.
The document by which a request for review (審査請求) is made under Article 87, stating the disposition challenged, when the requester learned of it, the purpose of and reasons for the request and its date, together with the further details the Article requires in particular cases.
酒類
In Article 74-4, liquor as defined in Article 2, paragraph (1) of the Liquor Tax Act: a drink with an alcohol content of 1 degree (1%) or more, including what can be diluted or dissolved into one.
同法第二条第一項（酒類の定義及び種類）に規定する酒類
許可状
A warrant issued in advance by a district court or summary court judge that lets tax officials inspect premises, search, or seize items in investigating a criminal tax case (犯則事件).
An individual number (個人番号), assigned to each person with a resident record (住民票), or a corporate number (法人番号), assigned to a corporation or other organisation, as defined in the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号（第百二十四条（書類提出者の氏名、住所及び番号の記載）において「個人番号」という。）又は同法第二条第十六項に規定する法人番号
課税標準申告書
The return stating the tax basis that a taxpayer of a national tax assessed by the tax office (賦課課税方式) must file with the tax office by its deadline under Article 31, paragraph (1).
還付金等
A refund (還付金) or an overpayment or mistaken payment of national tax (過誤納金), which the tax authority must pay back in money without delay.
従前の税法
The national tax laws as they stood before this Act came into effect on 1 April 1962; things done under them for which this Act has an equivalent provision are treated as done under this Act.
Postponing payment of income tax or inheritance tax as the Income Tax Act or the Inheritance Tax Act allows; a deadline extended in this way does not count as the tax's statutory payment due date (法定納期限).
The place for tax payment (納税地) at the time something is done — a return filed, a reassessment, determination or assessment made, tax collected, or a request for reinvestigation made — whose tax authority is the one that deals with it.
The place for tax payment (納税地) at the time something is done — a return filed, a reassessment, determination or assessment made, tax collected, or a request for reinvestigation made — whose tax authority is the one that deals with it.
The place for tax payment (納税地) at the time something is done — a return filed, a reassessment, determination or assessment made, tax collected, or a request for reinvestigation made — whose tax authority is the one that deals with it.
The place for tax payment (納税地) at the time something is done — a return filed, a reassessment, determination or assessment made, tax collected, or a request for reinvestigation made — whose tax authority is the one that deals with it.
The place for tax payment (納税地) at the time something is done — a return filed, a reassessment, determination or assessment made, tax collected, or a request for reinvestigation made — whose tax authority is the one that deals with it.
Consumption tax on goods taken out of a bonded area that customs assesses, under Article 47, paragraph (2) of the Consumption Tax Act, and other national taxes specified by Cabinet Order (政令); for offences involving them, officials may in urgent cases inspect, search and seize at the scene without a warrant.
消費税法第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等）に規定する課税貨物に課される消費税その他の政令で定める国税
純損失等の金額
The losses and allowances a tax return may carry forward or back: an individual's net loss or casualty loss under the income tax rules, a corporation's loss (欠損金額) under the corporation tax rules, and, for gift tax, what is left of the 25 million yen special deduction for gifts taxed together with inheritance, as listed in Article 2, item (vi)(c).
課税期間
The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).
国税に関する法律の規定により国税の課税標準の計算の基礎となる期間（課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号（定義）に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。第十五条第二項第七号（納税義務の成立及びその納付すべき税額の確定）において同じ。）及び特定課税仕入れ（同法第五条第一項（納税義務者）に規定する特定課税仕入れをいう。同号において同じ。）に課される消費税（以下「課税資産の譲渡等に係る消費税」という。）については、同法第十九条（課税期間）に規定する課税期間）
課税資産の譲渡等に係る消費税
Consumption tax charged on transfers and leases of assets and supplies of services made as a business for payment that are not exempt (課税資産の譲渡等), other than specified supplies (特定資産の譲渡等), and on specified taxable purchases (特定課税仕入れ) — as distinct from the consumption tax on goods taken out of a bonded area.
The State's right to collect a national tax, which lapses by prescription if it is not exercised for five years from the tax's statutory payment due date (or from the other starting days Article 72 sets).
Tax officials' questioning of people, inspection of records and other items, and requests that items be shown or handed over, in an examination under Articles 74-2 to 74-6.
純損失等の金額
The losses and allowances a tax return may carry forward or back: an individual's net loss or casualty loss under the income tax rules, a corporation's loss (欠損金額) under the corporation tax rules, and, for gift tax, what is left of the 25 million yen special deduction for gifts taxed together with inheritance, as listed in Article 2, item (vi)(c).
新国税通則法第二条第六号ハに規定する純損失等の金額
This Act as it stood before Article 17 of Act No. 114 of 2011 amended it.
純損失等の金額
The losses and allowances a tax return may carry forward or back: an individual's net loss or casualty loss under the income tax rules, a corporation's loss (欠損金額) under the corporation tax rules, and, for gift tax, what is left of the 25 million yen special deduction for gifts taxed together with inheritance, as listed in Article 2, item (vi)(c).
国税通則法第二条第六号ハに規定する純損失等の金額
This Act as it stood before the amending law these supplementary provisions belong to changed it.
Tax officials' questioning of people, inspection of records and other items, and requests that items be shown or handed over, in an examination under Articles 74-2 to 74-6.
This Act as it stood before Article 6 of Act No. 15 of 2016 amended it.
This Act as it stood before Article 9 of Act No. 4 of 2022 amended it.
This Act as it stood before Article 8 of Act No. 3 of 2023 amended it.
In Articles 65 and 66, the entries a Ministry of Finance Order (財務省令) treats as important to preparing a tax return, which a taxpayer's books should record; if books produced to a tax official record them very poorly, the penalty tax for understatement (過少申告加算税) or for failure to file (無申告加算税) goes up by 10 per cent, and by 5 per cent if they record them inadequately.
In Article 74-7-2, the details a specified business operator, etc. (特定事業者等) can be required to report about specified transaction parties (特定取引者): name (for a corporation, its name), domicile or residence, and individual or corporate number.
次に掲げる事項
In Article 117, the matters concerning national taxes that a Ministry of Finance Order (財務省令) sets as ones a tax agent (納税管理人) is needed to handle, which the regional commissioner (国税局長) or tax office director (税務署長) states when asking a taxpayer with no address in the area where this Act is in force to appoint one.
This Act as it stood before Act No. 8 of 1970 amended it.
石油ガス
In Article 74-5, item (iii), petroleum gas as defined in Article 2, item (i) of the Liquefied Petroleum Gas Tax Act: hydrocarbons (or similar mixtures) that are gaseous at 15 degrees and one atmosphere, other than those mainly made of molecules with two or fewer carbon atoms.
同法第二条第一号（定義）に規定する石油ガス