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. 260 terms: 17 with the Ministry of Justice's English, 243 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
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
From Article 29 to Article 72, a reassessment under Article 24 or Article 26: the tax office director's (税務署長) correction, based on an investigation, of the tax base or tax amount stated in a tax return, or of one set by an earlier reassessment or determination (決定).
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.
In Chapter IV (第四章), on grace periods for payment and security, the district director of the tax office (税務署長) or, where the director-general of a customs house (税関長) or the regional commissioner (国税局長) collects the national tax under Article 43 or Article 44, that official.
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
From Article 131 to Article 152 and in Article 155, 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 investigates criminal cases concerning national taxes (犯則事件).
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.
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
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
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
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.
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。）
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.
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 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 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.
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.
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.
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
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
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.
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
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.
記録命令付差押え
Ordering a person who keeps electronic or magnetic records (電磁的記録), or otherwise has authority to use them, to copy the records needed onto a storage medium or print them out, and then seizing that medium — a step officials investigating a criminal tax case may take with a judge's warrant under Article 132.
電磁的記録を保管する者その他電磁的記録を利用する権限を有する者に命じて必要な電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえること
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.
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 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.
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).
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).
This Act as amended by Article 17 of Act No. 114 of 2011.
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.
納付受託者
A person the Commissioner of the National Tax Agency (国税庁長官) designates under Article 34-4, paragraph (1) as able to handle the payment of national taxes properly and reliably and as meeting the requirements a Cabinet Order (政令) sets, who may pay national tax on behalf of a person who entrusts the payment to them.
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.
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
This Act as amended by Act No. 8 of 1970.
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
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.
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
The parties to the examination of a request for review (審査請求): the requester, any intervenor (参加人) and the agency that made the original disposition (原処分庁).
The head of the administrative agency that made the disposition challenged in a request for review (審査請求) to the National Tax Tribunal — or, for a disposition treated as the regional commissioner's because a Regional Taxation Bureau's officials investigated it, that regional commissioner — whom the Tribunal's President has submit a written answer.
Whichever of the reinvestigation authority (再調査審理庁), the President of the National Tax Tribunal (国税不服審判所長) or the Commissioner of the National Tax Agency (国税庁長官) is handling an appeal, and who may join or separate the proceedings on several appeals.
特定納税者
In Article 117, a taxpayer with no domicile or residence (for a corporation, no office) in Japan whom the tax authority has asked in writing to appoint a tax agent (納税管理人); if they do not do so by the set date, the authority may designate a suitable person in Japan as their tax agent.
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).
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
還付請求申告書
A tax return filed to obtain a refund, of a kind specified by Cabinet Order (政令).
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).
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 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
納税義務がある者等
In Article 74-3, a person who is, or appears to be, liable for inheritance tax or gift tax under the Inheritance Tax Act, whom officials may question in examinations of those taxes.
In Article 74-4, a yeast starter as defined in Article 3, item (xxiv) of the Liquor Tax Act: yeast, or cultured yeast, able to ferment sugary material, with or without koji mixed in, other than that used for medicines, bread, soy sauce or other uses set by Ministry of Finance Order (財務省令).
同法第三条第二十四号（その他の用語の定義）に規定する酒母
From Article 74-9 to Article 74-11, an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局), a tax office (税務署) or a customs office (税関) who carries out questioning and inspections in a field investigation (実地の調査) of a taxpayer.
The written request for reinvestigation (再調査の請求書) with the related documents and other items, which a tax office director or other authority must send on when it transfers the case to another authority under Article 86 because the taxpayer's place for tax payment (納税地) has moved.
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.
還付加算金
Interest the tax authority adds when it refunds a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58 until the refund is decided or applied (or for the period another tax law sets).
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.
In Article 74-7-2, a transaction — such as one made online with a business operator or government office, or one made on an online platform they provide — whose parties cannot be identified without a report required under that Article.
電子情報処理組織を使用して行われる事業者等（事業者（特別の法律により設立された法人を含む。）又は官公署をいう。以下この号において同じ。）との取引、事業者等が電子情報処理組織を使用して提供する場を利用して行われる取引その他の取引のうち第一項の規定による処分によらなければこれらの取引を行う者を特定することが困難である取引
In Article 74-7-2, a person who makes specified transactions (特定取引), other than the specified business operator, etc. itself — and, where the report rests on past findings about people making similar transactions, only those whose transactions exceed an amount that could produce a tax basis of 10 million yen.
特定取引を行う者（特定事業者等を除き、前項第一号に掲げる場合に該当する場合にあつては、特定の税目について千万円の課税標準を生じ得る取引金額を超える同号の特定取引を行う者に限る。）
In Articles 85 and 86, a district director of a tax office (税務署長), a regional commissioner (国税局長) or a director-general of a customs house (税関長) acting on income tax, corporation tax, inheritance tax or the other national taxes listed in Article 85, paragraph (1).
相手国等
The other country or party to a tax treaty, etc. (租税条約等) — a tax treaty or another international agreement of Japan's on exchanging tax information or on help with collecting tax or serving documents — as defined in Article 2, item (iii) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
同法第二条第三号に規定する相手国等
土地等
In Article 74-3, land and leasehold rights, etc. located in Japan, as defined in Article 2, item (i) of the Land-holding Tax Act.
地価税法第二条第一号（定義）に規定する土地等
In Article 74-7-2, a business operator (including a corporation set up under a special law) or government office that is a party to specified transactions (特定取引) or provides the place for them, such as an online platform, and that the regional commissioner can require to report on the people making them.
In Article 74-7-2, the regional commissioner of the Regional Taxation Bureau (国税局長) with jurisdiction over the place where the specified business operator, etc. (特定事業者等) has its domicile or residence.
特定事業者等の住所又は居所の所在地を所轄する国税局長
税務代理人
In Article 74-9, a certified public tax accountant or tax accountant corporation that has submitted the document showing its authority to represent the taxpayer under the Certified Public Tax Accountant Act, or a lawyer or law firm that has notified the regional commissioner under that Act that it will do tax accountant work.
税理士法第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項（税理士業務を行う弁護士等）の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人
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
In Article 105, the regional commissioner (国税局長), tax office director (税務署長) or customs director (税関長) with power under Articles 43 and 44 to collect the tax in dispute, whom the President of the National Tax Tribunal may ask to hold off collection or delinquent tax procedures while a request for reconsideration is examined.
This Act as it stood before Act No. 8 of 1970 amended it.
This Act as amended by Article 3 of Act No. 5 of 1984.
課税貨物
In Article 11 of the supplementary provisions of Act No. 22 of 2005, taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods (外国貨物) taken out of a bonded area (保税地域) that are subject to consumption tax.
消費税法（昭和六十三年法律第百八号）第二条第一項第十一号に規定する課税貨物
This Act as it stood before Article 17 of Act No. 114 of 2011 amended it.
This Act as amended by Article 6 of Act No. 9 of 2015.
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
滞納処分（その例による処分を含む。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続及び破産手続
信託財産責任負担債務
In Article 7-2, paragraph (1), Article 38, paragraph (1) and Article 57, paragraph (1), an obligation covered by the trust property as defined in Article 2, paragraph (9) of the Trust Act: a debt that a trustee is liable to perform with the property belonging to the trust property (信託財産).
同法第二条第九項（定義）に規定する信託財産責任負担債務
A letter carried by correspondence delivery (信書便), together with its packaging and anything else enclosed, as defined in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators; one sent in the ordinary way is presumed served when it would normally have arrived.
Income tax paid in advance during the year under the estimated tax prepayment (予定納税) rules of the Income Tax Act, whose amount is fixed as soon as the liability arises, without any return or assessment.
Consumption tax, etc. (消費税等) on goods taken out of a bonded area (保税地域) that is paid on the taxpayer's own return; the return is filed with the customs director (税関長) rather than the tax office.
納付受託者
A person the Commissioner of the National Tax Agency (国税庁長官) designates under Article 34-4, paragraph (1) as able to handle the payment of national taxes properly and reliably and as meeting the requirements a Cabinet Order (政令) sets, who may pay national tax on behalf of a person who entrusts the payment to them.
次条第一項に規定する納付受託者
A request for share distribution under the National Tax Collection Act: a tax office director's claim, made to the body running a compulsory sale of a delinquent taxpayer's property, for the tax to be paid out of the proceeds; under Article 39, paragraph (3), the notice sent to that body when consumption tax, etc. (消費税等) is collected from such proceeds counts as one.
租税条約等
In Article 46, paragraph (6), Article 63, paragraph (5) and Article 71, paragraph (1), item (iv), the tax treaties (租税条約) Japan has concluded to avoid double taxation of income or prevent tax evasion, together with Japan's other international agreements that provide for exchanging information on the assessment or collection of taxes, assisting in collecting taxes or preserving property for their collection, or assisting in serving tax documents, as defined in Article 2, item (ii) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969).
租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第二条第二号（定義）に規定する租税条約等
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 74-4, paragraphs (1) to (4), an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局), a tax office (税務署) or a customs office (税関) who may, where an investigation of liquor tax (酒税) needs it, question liquor makers and sellers and inspect, or ask to be shown or given, their liquor, books and equipment.
酒類製造者
In Article 74-4, a person licensed by the tax office director under Article 7, paragraph (1) of the Liquor Tax Act to make liquor.
酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者
In Article 74-5, item (iv), crude oil or petroleum products, gaseous hydrocarbons or coal, as defined in Article 4, paragraph (2) of the Petroleum and Coal Tax Act.
同法第四条第二項（納税義務者）に規定する原油等
From Article 74-9 to Article 74-11, the Commissioner of the National Tax Agency (国税庁長官), a regional commissioner (国税局長), a district director of a tax office (税務署長) or a director-general of a customs house (税関長).
国税庁長官、国税局長若しくは税務署長又は税関長
A statement of opinion on the case made orally, at their request, by the person requesting reinvestigation (再調査の請求) or an intervenor (参加人) under Article 84, on a date and at a place the reinvestigation authority (再調査審理庁) sets, with both of them called to attend.
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 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 amended by Article 6 of Act No. 15 of 2016.
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.
第十五条第一項（納税義務の成立及びその納付すべき税額の確定）に規定する納税義務
Delivery of letters by a general or specified correspondence delivery operator as defined in Article 2 of the Act on Correspondence Delivery by Private Business Operators, one of the ways documents issued under the national tax laws may be served.
純損失の繰戻し等による還付金額
An amount refunded because a net loss (純損失) or a loss (欠損金) is carried back to an earlier year under the Income Tax Act, the Corporation Tax Act or the local corporation tax law (地方法人税法).
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.
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.