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短縮特例承認資産（たんしゅくとくれいしょうにんしさん）

In Article 32, paragraphs (1) and (2), a depreciable asset (減価償却資産) for which a resident filing blue returns has the approval of the regional taxation bureau commissioner (国税局長) under Article 130, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) to work out depreciation over the part of its usable period not yet passed, because that period is markedly shorter than its statutory useful life.

通告等（つうこくとう）

In Article 158, the written notice ordering an offender in an indirect national tax case to pay sums equal to the fine and other amounts (or that notice as corrected under Article 157, paragraph (3)); if it is not complied with within 20 days, the case must be reported to the public prosecutor.

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.

納税地（のうぜいち）

The place for tax payment set by Article 17 — or, where one has been designated under Article 18, paragraph (2), the designated place — whose district tax office director (税務署長) receives the notification the provision asks for.