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基準年（きじゅんねん）

The year containing the base date (基準日) — 31 December of each year from 2025 — as of which the head of a financial instruments business operator's office reports the listed shares, etc. held in each tax-exempt account (非課税口座).

変更決定（へんこうけってい）

In Article 56, paragraph (2), a determination under Article 32, paragraph (2) of the Act on General Rules for National Taxes that changes the tax base and tax payable fixed by an earlier assessment determination (賦課決定), made when they are found to be too large or too small — here, for consumption tax on the taxable goods (課税貨物) referred to in Article 47, paragraph (2).

取得期限（しゅとくきげん）

The deadline for buying the replacement home (買換資産): 31 December of the year after the year of the sale, or, where a specified extraordinary disaster (特定非常災害) makes buying by then difficult and the tax office approves, 31 December two years after that.

延長期日（えんちょうきじつ）

In Article 70-4(23), the day one year after the day following the abandonment of cultivation or the extinction of rights, by which a donee of farmland must expect to make a new lease for when farming becomes difficult (営農困難時貸付け).

対象年度（たいしょうねんど）

In Article 87(7) and (8), a fiscal year (年度, 1 April to the following 31 March) for which an approved liquor manufacturer (承認酒類製造者) must submit, by 31 May of the next fiscal year, the report on how far it met the targets in its business plan, failing which the reduced liquor tax does not apply for that year.

廃止年月日（はいしねんがっぴ）

The date, stated in a closure notice received by a financial instruments business operator's office, on which a minor's account (未成年者口座), or a tax-exempt account (非課税口座) or a tax-exempt account section within it, was closed — one of the particulars the office reports to the district tax office.

物納の許可（ぶつのうのきょか）

Permission to pay inheritance tax in kind (物納) under Article 41, paragraph (1), Article 45, paragraph (1) or Article 48-2, paragraph (1) of the Inheritance Tax Act.

特定買換資産（とくていかいかえしさん）

An asset that a public interest corporation, etc. (公益法人等) acquires with the whole proceeds of transferring property it received by gift or bequest and has been managing in a way a Cabinet Order (政令) sets, where before the transfer it filed with the Commissioner of the National Tax Agency, through its tax office, a document stating how it manages the property and other matters a Ministry of Finance Order (財務省令) sets.

光ディスク等（ひかりでぃすくとう）

An optical disc or another recording medium of a kind a Ministry of Finance Order (財務省令) specifies, used to submit the required information instead of on paper.

六月中間申告書（ろっかげつちゅうかんしんこくしょ）

In Article 42, paragraphs (8) and (11), the interim return (中間申告書) under paragraph (6) for a six-month interim filing period (六月中間申告対象期間) that a business operator need not file because the amount worked out under item (i) of that paragraph is 240,000 yen or less, but may choose to file by giving notice to the tax office.

非居住者給与等申告書（ひきょじゅうしゃきゅうよとうしんこくしょ）

The return under Article 172, paragraph (1) of the Income Tax Act that a nonresident paid certain salary or remuneration not subject to withholding must file by 15 March of the following year, or by the earlier day on which they cease to have a residence in Japan.

担保提供関係書類補完期限延長届出書（たんぽていきょうかんけいしょるいほかんきげんえんちょうとどけでしょ）

In Article 39, the written notification an applicant for deferred payment (延納), asked under paragraph (10) to correct or submit documents for provision of security (担保提供関係書類), files with the district director (税務署長) when it cannot do so within the 20 days paragraph (12) allows, stating the day it will.

市町村長が仮装経理に基づく過大申告に係る更正をした場合（しちょうそんちょうがかそうけいりにもとづくかだいしんこくにかかるこうせいをしたばあい）

The case where a mayor reassesses (更正) a corporation's municipal inhabitant tax under Article 321-11, paragraph 1 or 3 on the basis of corporation tax reassessed under Article 135, paragraph 1 or 5 of the Corporation Tax Act; the part of the corporation tax levy (法人税割) paid that the reassessment reduces, as a Cabinet Order (政令) specifies, is then neither refunded nor applied to unpaid tax except as Article 321-8, paragraphs 55 and 58 allow.

道府県知事が仮装経理に基づく過大申告に係る更正をした場合（どうふけんちじがかそうけいりにもとづくかだいしんこくにかかるこうせいをしたばあい）

The case where the prefectural governor reassesses (更正) a corporation's inhabitant tax under Article 55, paragraph 1 or 3 on the basis of the corporation tax as reassessed for fictitious accounting (仮装経理) under Article 135, paragraph 1 or 5 of the Corporation Tax Act; the corporation tax levy (法人税割) overpaid, as a Cabinet Order (政令) specifies, is then as a rule neither refunded nor applied to other unpaid sums.

指定日（していび）

In Article 117, the day the regional commissioner (国税局長) or tax office director (税務署長) sets — no more than 60 days ahead, allowing for the time the preparation normally takes — by which a taxpayer who has appointed no tax agent (納税管理人) is asked in writing to notify one.

基準日（きじゅんび）

31 December of each year from 2025, the date as of which the head of a financial instruments business operator's office reports the listed shares, etc. held in each tax-exempt account (非課税口座).

申請者（しんせいしゃ）

In Article 37-14-2, paragraph (16), the resident, or nonresident with a permanent establishment (恒久的施設), who filed the application for a confirmation of tax exemption for minors (未成年者非課税適用確認書) whose particulars the tax office has received.

期限延長（きげんえんちょう）

An extension of a payment deadline under Article 11 of the Act on General Rules for National Taxes, which lets the tax authorities extend deadlines when a disaster or other unavoidable reason prevents payment.

提供事項（ていきょうじこう）

The matters that the head of a business office of a financial instruments business operator, etc. (金融商品取引業者等) must send to the competent district tax office director (所轄税務署長) under the provisions the paragraph lists, which, with that director's approval, may be sent instead to the district tax office director a Ministry of Finance Order (財務省令) sets.

修正申告等（しゅうせいしんこくとう）

In Article 65, paragraph (4), the filing of an amended return (修正申告書) or a reassessment (更正) concerning matters that should have been entered in the taxpayer's books; if the books were not properly produced when asked for before then, the penalty tax for understatement is increased.