Article 15Establishment of Tax Liability and Determination of the Payable Tax Amount

一income tax (excluding that set forth in the following item): the time of the end of the calendar year;

二income tax subject to withholding: the time of the payment of interest, dividends, salaries, compensation, fees or any other income subject to withholding;

三corporation tax and local corporation tax (excluding those set forth in the following item): the time of the end of the business year;

三の二corporation tax on the global minimum tax amount for each target fiscal year, corporation tax on the residual global minimum tax amount for each target fiscal year and corporation tax on the domestic minimum tax amount for each target fiscal year, and local corporation tax on the specified base corporation tax amount pertaining to the global minimum tax amount, etc. and local corporation tax on the specified base corporation tax amount pertaining to the domestic minimum tax amount: the time of the end of the target fiscal year (meaning the target fiscal year prescribed in Article 15-2 (Meaning of Target Fiscal Year) of the Corporation Tax Act);

四inheritance tax: the time of the acquisition of property through inheritance or bequest (including a gift that takes effect upon the death of the donor);

五gift tax: the time of the acquisition of property through a gift (excluding a gift that takes effect upon the death of the donor);

六land value tax: the taxable time (meaning the taxable time prescribed in Article 2, item (iv) (Definitions) of the Land-holding Tax Act (Act No. 69 of 1991));

七consumption tax, etc.: the time of the taxable transfer, etc. of assets or of specified taxable purchases, or the time of shipment from the place of manufacture of the taxable goods (for petroleum gas tax, the petroleum gas filling place; for petroleum and coal tax, the place of extraction of crude oil, gaseous hydrocarbons or coal) or of withdrawal from a bonded area;

八aviation fuel tax: the time of loading aviation fuel onto an aircraft;

九tax for promotion of power-resources development: the time when the right to receive payment of charges for electricity sold becomes fixed;

十motor vehicle tonnage tax: the time of the issuance or return of a motor vehicle inspection certificate or the time of the designation of the vehicle number for a notified light motor vehicle;

十一international tourist tax: the time of departure from Japan;

十二stamp tax: the time of the preparation of a taxable document;

十三registration and license tax: the time of registration, recording, patent, license, permission, approval, accreditation, designation or skill certification;

十四penalty tax for understatement, penalty tax for failure to file, or heavy penalty tax under Article 68, paragraph (1), (2) or (4) (limited to the part concerning heavy penalty tax under paragraph (1) or (2) of that Article) (Heavy Penalty Tax): the time at which the statutory tax return due date passes;

十五penalty tax for non-payment or heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part concerning heavy penalty tax under paragraph (3) of that Article): the time at which the statutory payment due date passes.

一income tax payable pursuant to the provisions of Part II, Chapter V, Section 1 (Tax Prepayments) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act) (hereinafter referred to as "income tax subject to estimated tax prepayment");

二national withholding tax;

三motor vehicle tonnage tax;

四international tourist tax payable pursuant to Article 18, paragraph (1) (Payment by International Tourists, etc.) of the International Tourist Tax Act;

五stamp tax (excluding stamp tax subject to the provisions of Article 11 (Special Provisions on Filing Returns and Payment by Indication of Format) and Article 12 (Special Provisions on Filing Returns, Payment, etc. for Deposit and Savings Passbooks, etc.) of the Stamp Tax Act (Act No. 23 of 1967), and negligence tax);

六registration and license tax;

七delinquent tax and interest tax.