Search

Search provisions, jump to a law or an article

1 article

Article 1-2Definitions

第一条の二(定義)

In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

Person under a duty of support: a spouse and a relative prescribed in Article 877 (Persons under a Duty to Support One Another) of the Civil Code (Act No. 89 of 1896);

扶養義務者 配偶者及び民法(明治二十九年法律第八十九号)第八百七十七条(扶養義務者)に規定する親族をいう。

Return filed by the due date: except in the case of Article 50, paragraph (2), a return pursuant to the provisions of Article 27, paragraphs (1) and (2), Article 28, paragraphs (1) and (2), and Article 29;

期限内申告書 第五十条第二項の場合を除き、第二十七条第一項及び第二項、第二十八条第一項及び第二項並びに第二十九条の規定による申告書をいう。

Return filed after the deadline: a return filed after the deadline prescribed in Article 18, paragraph (2) (Return Filed after the Deadline) of the Act on General Rules for National Taxes (Act No. 66 of 1962);

期限後申告書 国税通則法(昭和三十七年法律第六十六号)第十八条第二項(期限後申告書)に規定する期限後申告書をいう。

修正申告書 国税通則法第十九条第三項(修正申告書)に規定する修正申告書をいう。

Reassessment: a reassessment pursuant to the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes;

更正 国税通則法第二十四条(更正)又は第二十六条(再更正)の規定による更正をいう。

Determination: except in the case of Article 33-2, a determination pursuant to the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes.

決定 第三十三条の二の場合を除き、国税通則法第二十五条(決定)の規定による決定をいう。

Read this in its chapter

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy