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更正請求書（こうせいせいきゅうしょ）

The written request under Article 23, paragraph (3) by which a taxpayer asks the tax office director (税務署長) to reassess (更正) tax already declared, setting out the corrected tax basis and tax amounts, the reasons for the request and the circumstances behind it; where a taxpayer files one on facts they have concealed or disguised, Article 68 charges the heavy penalty tax (重加算税) in place of the penalty tax for understatement (過少申告加算税).

普通法人等（ふつうほうじんとう）

In Article 150-2, ordinary corporations (普通法人), cooperatives, etc. (協同組合等), and public interest corporations, etc. (公益法人等) and associations or foundations without juridical personality (人格のない社団等) that carry on a profit-making business, other than those the district tax office director (税務署長) has approved to file blue returns (青色申告書).

特定納付方法（とくていのうふほうほう）

In Article 34, a way of paying national tax set by Ministry of Finance Order (財務省令) that a person may use, in place of handing money and a payment slip to the Bank of Japan or a tax office official, once they have notified the tax office director (税務署長) in advance; where the way is an electronic one, a payment of no more than the amount a Ministry of Finance Order sets, started on the statutory payment due date (法定納期限), counts as made on that date if the money follows by the day Cabinet Order (政令) sets.

取得指定期間（しゅとくしていきかん）

In Article 49, the period set in Article 48, paragraph (1) — or, where the special account (特別勘定) was taken over from an acquired corporation or in another case a Cabinet Order (政令) sets, the period that Order sets — within which a domestic corporation holding a special account for insurance monies, etc. (保険金等) must acquire or improve the fixed asset for the reduction in its book value to count as a deductible expense.

期限後申告等（きげんごしんこくとう）

In Article 59-2, paragraph (1), the filing of a return after the deadline (期限後申告書) or an amended return (修正申告書), or a reassessment (更正) or determination (決定), under the Act on General Rules for National Taxes, of consumption tax concerning matters recorded in electronic records (電磁的記録) a business operator keeps — the purchase record information (購入記録情報) referred to in Article 8, paragraph (2), which a tax-free shop (輸出物品販売場) must send to the Commissioner of the National Tax Agency (国税庁長官), and others a Cabinet Order (政令) specifies; where it involves concealment or pretence calling for heavy additional tax (重加算税), 10% of the tax concerned is added to that tax.

免除届出期限（めんじょとどけできげん）

In Article 70-6-6, paragraphs (17) and (18), the day six months after a forestry management heir (林業経営相続人) dies, by which the heir's heirs must file the notification for exemption of the deferred inheritance tax.

利子受領者確認書（りしじゅりょうしゃかくにんしょ）

A document the payer of interest on a specified private foreign bond (特定民間国外債) prepares from the interest recipient information (利子受領者情報) it was notified, stating the matters about those entitled to the interest that a Ministry of Finance Order (財務省令) sets, and files with the tax office.

申請書等の提出期限（しんせいしょとうのていしゅつきげん）

In Article 39, paragraph (16), the deadline for correcting an application for deferred payment (延納), or for correcting or submitting documents for provision of security (担保提供関係書類), that the district director (税務署長) asked for under paragraph (10), including a deadline extended under paragraph (13); the time from the notice to that deadline is added to the three months the district director has to decide.

連結確定申告書（れんけつかくていしんこくしょ）

In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated tax return as defined in Article 2(xxxii) of the Corporation Tax Act as it stood before that Act amended it: the return filed under Article 81-22(1) of that Act for consolidated tax payment (連結納税), including a late return.

旧法人税法第二条第三十二号に規定する連結確定申告書

居住用財産の譲渡損失の金額（きょじゅうようざいさんのじょうとそんしつのきんがく）

For an inhabitant tax payer who, from 1 January 1999 to 31 December 2027, made a specified transfer (特定譲渡) of a transferred asset (譲渡資産) as Article 41-5, paragraph 7, item 1 of the Act on Special Measures Concerning Taxation defines them, and within the time allowed acquired a replacement home (買換資産), held a housing loan on it at the end of that year and lived in it or expects to, the part of the loss on that transfer, worked out as a Cabinet Order (政令) sets, that cannot be set off against long-term or short-term capital gains for the next fiscal year's prefectural or municipal inhabitant tax.

…換資産の取得をする見込みであり、かつ、総務省令で定めるところにより市町村長の承認を受けたとき（同号の税務署長の承認を受けたときを含む。）は、同日の属する年の翌々年十二月三十一日。第十四項において「取得期限」と…

申告書（しんこくしょ）

In Article 6 of the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, the return that a nonresident receiving salary or remuneration not subject to withholding must file under Article 172, paragraph (1) of the Income Tax Act.

所得税法第百七十二条第一項の規定による申告書

譲渡等（じょうととう）

In Article 57 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), a transfer, etc. (譲渡等) of tax-free liquor, as defined in Article 87-6(4) of this Act as that Act amended it, made without the tax office's approval under the proviso to that paragraph.

新租税特別措置法第八十七条の六第四項ただし書の承認を受けないでされる同項に規定する譲渡等

譲渡又は譲受け（じょうとまたはゆずりうけ）

In Article 20 of the supplementary provisions (附則) of Act No. 3 of 2023, a transfer or acquisition in Japan of goods that a person eligible for tax-free purchase (免税購入対象者) bought at a tax-free shop (輸出物品販売場), as referred to in Article 8, paragraph (4) of the Consumption Tax Act as amended by that Act, made without the approval of the tax office director (税務署長) under the proviso to that paragraph.

新消費税法第八条第四項ただし書の承認を受けないでされる同項に規定する譲渡又は譲受け

譲渡又は譲受け（じょうとまたはゆずりうけ）

In the supplementary provisions (附則) of Act No. 3 of 2023, a transfer or acquisition described in Article 86-2, paragraph (3) of this Act as amended by that Act, made without the approval in the proviso to Article 8, paragraph (4) of the Consumption Tax Act, as amended by Article 6 of that Act and applied by Article 86-2, paragraph (3).

新租税特別措置法第八十六条の二第三項において準用する第六条の規定による改正後の消費税法第八条第四項ただし書の承認を受けないでされる新租税特別措置法第八十六条の二第三項に規定する譲渡又は譲受け

適格請求書発行事業者登録簿（てきかくせいきゅうしょはっこうじぎょうしゃとうろくぼ）

In Article 45 of the supplementary provisions (附則) of Act No. 15 of 2016, the register provided for in Article 57-2, paragraph (4) of the Consumption Tax Act as amended by that Act, in which a qualified invoice issuer's (適格請求書発行事業者) registration is made by recording its name, registration number and other matters a Cabinet Order (政令) sets.

同条第四項に規定する適格請求書発行事業者登録簿

輸出物品販売場を経営する事業者（ゆしゅつぶっぴんはんばいじょうをけいえいするじぎょうしゃ）

In Article 21 of the supplementary provisions (附則) of Act No. 13 of 2025, a business operator running a tax-free shop (輸出物品販売場) as referred to in Article 8, paragraph (1) of the Consumption Tax Act as amended by Article 5 of that Act — a shop the district tax office director (税務署長) has permitted under Article 8, paragraph (7) to sell tax-exempt goods (免税対象物品) to persons eligible for tax-free purchase (免税購入対象者); the amended Article 8 applies to such a business's sales made on or after 1 November 2026, and the former rules to those made before.

同条第一項に規定する輸出物品販売場を経営する事業者

確定申告書（かくていしんこくしょ）

In the supplementary provisions (附則) of Act No. 8 of 2020, a final return as defined in Article 2, item (xxxi) of the Corporation Tax Act: a return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2) of that Act, including one filed after the due date.

提出期限（ていしゅつきげん）

Each 31 December until the tax payment grace deadline (納税猶予期限) under Article 70-6, paragraph (1) of this Act as it stood before Act No. 16 of 1991 — the day by which the lender of the house-building loan has agreed to issue, each year, a certificate that the year's rent is within the limit.

番号等（ばんごうとう）

In Article 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the individual or corporate number and other matters set by Ministry of Finance Order (財務省令) that a book-entry transfer institution provides, under Article 74-13-4, paragraph (2) of the Act on General Rules for National Taxes, to an issuer of shares or account management institution that has to file a statement (調書) with the district director.

登録等（とうろくとう）

In Article 44, paragraph (3) of the supplementary provisions (附則) of Act No. 15 of 2016, the registration, publication, refusal of registration, cancellation of registration, notification and change of registration of Article 57-2, paragraphs (3) to (7) and (9) of the Consumption Tax Act as amended by that Act. The paragraph lets the tax office director (税務署長) make them ahead of 1 October 2023 (五年施行日), in the manner of those paragraphs, and treats those so made as made on that date, or on the registration date where it is later.