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修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項（修正申告）に規定する修正申告書

適格請求書発行事業者（てきかくせいきゅうしょはっこうじぎょうしゃ）

A business operator (事業者) registered under Article 57-2, paragraph (1) by the tax office director (税務署長) as one that issues qualified invoices (適格請求書).

第五十七条の二第一項の規定による登録を受けた事業者

更正請求書（こうせいせいきゅうしょ）

The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.

国税通則法第二十三条第三項に規定する更正請求書

充当（じゅうとう）

Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.

国税通則法第五十七条第一項（充当）の規定による充当

更正（こうせい）

A reassessment under Article 24 or 26 of the Act on General Rules for National Taxes: the district tax office director (税務署長) correcting, after an examination, the tax basis or tax amount in a tax return, or in an earlier reassessment or determination.

国税通則法第二十四条又は第二十六条の規定による更正

修正申告書（しゅうせいしんこくしょ）

An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.

国税通則法第十九条第三項（修正申告書）に規定する修正申告書

方法（ほうほう）

The method of using a specified electronic data processing system (特定電子情報処理組織): using an electronic data processing system (電子情報処理組織) as referred to in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, after notifying the district director (税務署長) in advance, by a method a Ministry of Finance Order (財務省令) sets.

財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法

期限内申告書（きげんないしんこくしょ）

In Chapter IV (special provisions on the Inheritance Tax Act), a return filed by the due date as defined in Article 17, paragraph (2) of the Act on General Rules for National Taxes: a tax return a taxpayer must file with the district tax office director (税務署長) by the statutory due date for a national tax assessed by self-assessment (申告納税方式).

国税通則法第十七条第二項に規定する期限内申告書

決定（けってい）

A determination under Article 25 of the Act on General Rules for National Taxes: the district tax office director (税務署長) fixing, after an examination, the tax basis and tax of a person who should have filed a tax return but did not; the word does not have this meaning in Article 23.

第二十三条の場合を除き、国税通則法第二十五条の規定による決定

非課税管理勘定（ひかぜいかんりかんじょう）

In a minor's account, an account for keeping the records of listed shares, etc. recorded or kept under a minor's account management contract (未成年者口座管理契約) separately from other transactions, set up on 1 January of each year from 2016 to 2023 in which the holder is under 18 on 1 January or is born (or on a later date where the documents are submitted or the information is provided in the middle of the year).

…はその提出の日とし、未成年者口座廃止通知書が提出された場合にあつては第二十四項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その非課税管理勘定を設定しようとする年の一月一日前に当該…

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告書）に規定する期限後申告書

青色申告書（あおいろしんこくしょ）

A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.

第百四十三条（青色申告）（第百六十六条において準用する場合を含む。）の規定により青色の申告書によつて提出する確定申告書及び確定申告書に係る修正申告書

更正請求書（こうせいせいきゅうしょ）

The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.

国税通則法第二十三条第三項（更正の請求）に規定する更正請求書

相続税の申告書（そうぞくぜいのしんこくしょ）

The return filed by the due date (期限内申告書) under Article 27, paragraph (1) of the Inheritance Tax Act for the inheritance concerned.

相続税法第二十七条第一項の規定による期限内申告書

酒類製造者（しゅるいせいぞうしゃ）

In Chapter VI (special provisions on the Consumption Tax Act and other Acts), a liquor manufacturer as defined in Article 7, paragraph (1) of the Liquor Tax Act: a person who has a licence from the district tax office director (税務署長) under that paragraph to manufacture liquor.

酒税法第七条第一項に規定する酒類製造者

特定受益証券発行信託（とくていじゅえきしょうけんはっこうしんたく）

A specified trust that issues beneficiary certificates as defined in Article 2, item (xxix)(c) of the Corporation Tax Act.

法人税法第二条第二十九号ハに規定する特定受益証券発行信託

青色申告者（あおいろしんこくしゃ）

A resident approved under Article 143 of the Income Tax Act to file blue returns (青色申告書).

法第百四十三条（青色申告）の承認を受けている居住者

中間申告書（ちゅうかんしんこくしょ）

In Chapter IV (Articles 42 to 56), a return filed under Article 42, paragraph (1), (4) or (6) for a one-month, three-month or six-month part of a taxable period (課税期間).

前条第一項、第四項又は第六項の規定による申告書

更正（こうせい）

In Chapter IV (Articles 42 to 56), a reassessment by the tax office under Article 24 or 26 of the Act on General Rules for National Taxes: correcting the tax base or tax amount in a return that does not match its examination, or correcting again an earlier reassessment or determination found to be too large or too small.

同法第二十四条又は第二十六条の規定による更正

贈与税の申告書（ぞうよぜいのしんこくしょ）

In Article 70-7, the gift tax return filed by the due date under Article 28(1) of the Inheritance Tax Act.

相続税法第二十八条第一項の規定による期限内申告書