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A head of an administrative organ (行政機関の長) as defined in Article 762, item 1: the head of a local government, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), a Regional Taxation Bureau commissioner (国税局長), a district director of a tax office (税務署長) or another person a Cabinet Order (政令) specifies.
第七百六十二条第一号に規定する行政機関の長
地方税関係通知
A notice that the head of an administrative body (行政機関の長) — the head of a local government, the Minister for Internal Affairs and Communications, the Commissioner of the National Tax Agency, a regional taxation bureau commissioner, a district director, or another a Cabinet Order (政令) names — gives under the Local Tax Act or the orders, ordinances (条例) or rules made under it, including letting a person inspect or record what is written on paper or kept as an electronic record, as Article 762, item 1(b) lists it.
同号ロに掲げる通知
The approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9(1) for a parent corporation (親法人) and the domestic corporations under its full controlling interest (完全支配関係) to use the group tax sharing system.
特定贈与等
A gift or bequest of property to a public interest corporation, etc. (公益法人等) that the Commissioner of the National Tax Agency has approved under the second sentence of Article 40, paragraph (1), so that it is treated as not made for income tax purposes.
特定プラットフォーム事業者
In Article 15-2, a platform operator (プラットフォーム事業者) designated by the Commissioner of the National Tax Agency (国税庁長官) under paragraph (2) of that Article; where a foreign business operator's (国外事業者) telecommunications services (電気通信利用役務の提供) in Japan, other than those ordinarily received only by businesses, are supplied through its digital platform and paid for through it, it is treated as having supplied them.
The day the Commissioner of the National Tax Agency (国税庁長官) sets, taking account of a specified extraordinary disaster (特定非常災害) and of the extension of filing deadlines for it under Article 11 of the Act on General Rules for National Taxes, by which an affected business operator (被災事業者) may file the notification under Article 9, paragraph (4) of the Consumption Tax Act.
In the paragraph of Article 40 that defines it, the property given or bequeathed to a public interest corporation, etc. (公益法人等) under the National Tax Agency Commissioner's approval in Article 40(1), or the substitute asset (代替資産) that took its place.
In Article 8, the electronic or magnetic record (電磁的記録) of a tax-free sale under paragraph (1), of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) that made the sale must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).
Whichever of the reinvestigation authority (再調査審理庁), the President of the National Tax Tribunal (国税不服審判所長) or the Commissioner of the National Tax Agency (国税庁長官) is handling an appeal, and who may join or separate the proceedings on several appeals.
当初受託者
The trustee of a public interest trust (公益信託) under Article 40, paragraph (1), item (ii) that received a gift or bequest approved under that paragraph (特定贈与等), where the end of its duties, its merger or its company split leads it to pass the trust's property to a successor trustee (引継受託者).
The electronic or magnetic record (電磁的記録) in which the director-general of the customs house (税関長) records, for each liquor purchase record information (酒類購入記録情報) received, that the confirmation of export under Article 87-6, paragraph (1) has been given, and which goes through the Commissioner of the National Tax Agency (国税庁長官) to the liquor manufacturer that provided that purchase record.
A group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a parent corporation (通算親法人), or a domestic corporation wholly controlled by it (通算子法人), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to be taxed under the group tax sharing rules.
In Article 8, paragraphs (3) and (4), the electronic or magnetic record (電磁的記録) that the director-general of the customs house (税関長), having given the confirmation of export under paragraph (1) on the basis of purchase record information (購入記録情報), makes for each item of that information to state that the confirmation was given, and sends to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the business operator running the tax-free shop (輸出物品販売場) that sent the purchase record information.
A public interest trust (公益信託) under Article 40, paragraph (1), item (ii) that received a gift or bequest approved under that paragraph (特定贈与等), whose trustee, when the trust ends, intends to pass the property to another public interest corporation, etc. (公益法人等) or another public interest trust that is to take the residual property (帰属権利者).
The date on which the approval of group tax sharing under Article 64-9, paragraph (1) of the Corporation Tax Act ceases to have effect for a group tax sharing corporation (通算法人) under Article 64-10, paragraph (5) of that Act.
承認輸入者
A person who withdrew specified-use petroleum products, etc. (特定用途石油製品等) from a bonded area and has the approval of the Commissioner of the National Tax Agency (国税庁長官) that a Cabinet Order (政令) requires, to whom Article 90-3-4 refunds the difference in petroleum and coal tax when the products are put to the uses in its table.
法人番号保有者
A body that has been designated a corporate number (法人番号) under Article 39(1) or (2).
The business year of a corporation's group tax sharing parent corporation (通算親法人), which Articles 53, 321-8 and 72-26 use to decide whether, and by when, a group tax sharing subsidiary corporation (通算子法人) must file an interim return of its corporate inhabitant taxes or enterprise tax (事業税).
死亡等
In Article 58, paragraphs (1) and (2), a death or a disappearance (失踪), information on which, once notified, the Minister of Justice and the mayors of municipalities must pass on to the tax authorities as that Article sets out.
納付事務
The work of paying national taxes (国税), which a payment agent (納付受託者) designated by the Commissioner of the National Tax Agency (国税庁長官) may carry out when a person who intends to pay a national tax entrusts it to them.