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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）に規定する期限後申告書

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に規定する修正申告書

中間納付額（ちゅうかんのうふがく）

The consumption tax payable under Article 48 on an interim return (中間申告書), or that amount as changed where an amended return (修正申告書) under Article 19, paragraph (3) of the Act on General Rules for National Taxes is filed or a reassessment (更正) under Article 24 or 26 of that Act is made.

第四十八条の規定により納付すべき消費税の額（その額につき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の提出又は同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正があつた場合…

期限後申告書（きげんごしんこくしょ）

In Chapter IV (special provisions on the Inheritance Tax Act), a tax return filed after the due date as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes: a tax return (納税申告書) that a person who should have filed one by the due date (including certain persons who could have filed a final loss return) files under paragraph (1) of that Article after that date, up until the district tax office director (税務署長) makes a determination (決定) of the tax.

国税通則法第十八条第二項に規定する期限後申告書

決定（けってい）

A determination under Article 25 of the Act on General Rules for National Taxes: where a person who should have filed a tax return has not, the tax office fixes the tax base and tax amount after its examination.

国税通則法第二十五条（決定）の規定による決定

集団投資信託（しゅうだんとうししんたく）

A jointly operated trust (合同運用信託); an investment trust under Article 2(3) of the Act on Investment Trusts and Investment Corporations that is a securities investment trust (証券投資信託) or is offered publicly and mainly in Japan as a Cabinet Order (政令) sets, and a foreign investment trust (外国投資信託); or a specified trust issuing beneficiary certificates (特定受益証券発行信託) that meets the conditions Article 2, item (xxix)(c) sets.

次に掲げる信託

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.

同条第三項に規定する修正申告書

充当（じゅうとう）

Using a refund, etc. (還付金等) owed to a taxpayer to pay national tax they owe instead of paying it out, 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の規定による充当

耕作の放棄（こうさくのほうき）

In Article 70-4-2, abandonment of cultivation as defined in Article 70-4, paragraph (1), item (i): a recommendation under Article 36, paragraph (1) of the Cropland Act having been made about the farmland or, for farmland outside an agricultural promotion area, a notice to the district director (税務署長) by the agricultural committee or another body a Cabinet Order (政令) names that the farmland is subject to a survey of intention to use (利用意向調査) and falls under that paragraph.

前条第一項第一号に規定する耕作の放棄

更正の請求（こうせいのせいきゅう）

In Chapter IV (Articles 42 to 56), a request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return, made within the period that paragraph sets (five years from the statutory deadline for filing, for consumption tax), for the tax office to correct the return because a miscalculation or a failure to follow the tax laws made it overstate the tax payable or understate a loss or a refund.

同法第二十三条第一項（更正の請求）の規定による更正の請求

製造免許（せいぞうめんきょ）

A license to manufacture liquor (酒類) under Article 7, paragraph (1) of the Liquor Tax Act.

同項に規定する製造免許

更正の請求（こうせいのせいきゅう）

In Chapter II (special provisions on the Income Tax Act), a request for reassessment as defined in Article 23, paragraph (2) of the Act on General Rules for National Taxes: a request under paragraph (1) of that Article that the district tax office director (税務署長) correct (更正) a return the person filed because it overstated the tax or understated a loss or refund, made within five years of the statutory due date (ten years in one case for corporation tax), or within two months of grounds paragraph (2) lists, such as a court judgment changing the facts the tax was computed on.

国税通則法第二十三条第二項に規定する更正の請求

地方税関係手続用電子情報処理組織（ちほうぜいかんけいてつづきようでんしじょうほうしょりそしき）

The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.

同号に規定する地方税関係手続用電子情報処理組織

賦課決定（ふかけってい）

In Article 37, an assessment and determination as defined in Article 32, paragraph (5) of the Act on General Rules for National Taxes — a decision under Article 32, paragraph (1) or (2) of that Act by which the district director (税務署長) fixes the tax payable on a national tax that the tax office itself assesses (賦課課税方式) — here, one on the penalty taxes (加算税) on gift tax.

同法第三十二条第五項（賦課決定）に規定する賦課決定

承認酒類製造者（しょうにんしゅるいせいぞうしゃ）

A liquor manufacturer (酒類製造者) approved by the district tax office director (税務署長) for the place of its manufacturing site — one site, where it has more than one — as able to carry out properly and reliably measures that help the sound development of the liquor industry for the preservation of liquor tax.

…（二以上の製造場を有するときは、いずれか一の製造場。次項及び第七項において同じ。）の所在地を所轄する税務署長の承認を受けた酒類製造者

方法（ほうほう）

In Article 150-3 and Article 162, the method, as a Ministry of Finance Order (財務省令) sets, of using an electronic data processing system (電子情報処理組織) that links the National Tax Agency's computer, with its input-output devices, to the computer of the corporation providing the information by telecommunications lines, after notifying the district director of the tax office (税務署長) in advance.

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国税庁の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）とその提供を…

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

更正の請求（こうせいのせいきゅう）

A request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes: a filer's request to the district tax office director (税務署長) to correct the tax basis or tax amount in its own return, for instance because the tax it showed was too high, made within the period that Article sets.

国税通則法第二十三条第一項（更正の請求）の規定による更正の請求

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）

In Article 41-5, the part, worked out as a Cabinet Order (政令) sets, of the loss on a specified transfer, between 1 January 1998 and 31 December 2027, of a home in Japan or its land owned for more than five years (including a former home or the land of a home lost to a disaster, sold within the time set) that cannot be offset against that year's long-term and short-term capital gains, where the individual acquires a replacement home with a housing loan by the deadline and moves in, or expects to, by the end of the following year.

…て、同日後二年以内に買換資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同日の属する年の翌々年十二月三十一日。第十三項において「取得期限」という。）ま…

賦課決定（ふかけってい）

A determination under Article 32, paragraph (1) or (2) 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 the tax payable for a national tax assessed by the tax office (賦課課税方式), or changing such a determination found too high or too low.

国税通則法第三十二条第一項又は第二項の規定による決定