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更正決定（こうせいけってい）

In Article 63, paragraph (8), a reassessment (更正) or a determination (決定) under Article 25 of the Act on General Rules for National Taxes, the district tax office director (税務署長) fixing the tax of a person who should have filed a tax return but did not.

更正又は国税通則法第二十五条の規定による決定

還付加算金（かんぷかさんきん）

Interest the tax authority adds when it pays out a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58, paragraph (1) of the Act on General Rules for National Taxes until the payment is decided or the refund applied (or for the period another tax law sets).

国税通則法第五十八条第一項に規定する還付加算金

報告対象会計年度（ほうこくたいしょうかいけいねんど）

In Article 150-3, paragraph (4), the covered fiscal year (対象会計年度) for which paragraph (4), (7) or (9) of that Article applies, that is, for which information on the domestic minimum tax amount (国内最低課税額) is to be provided.

この項、第七項又は第九項の規定の適用に係る対象会計年度

更正の請求（こうせいのせいきゅう）

A request under Article 23, paragraph (1) of the Act on General Rules for National Taxes by a person who filed a tax return that the district tax office director (税務署長) reassess it because, through an error or a failure to follow the tax laws, it overstated the tax payable or understated a loss or a refund, made within five years of the statutory filing deadline (ten years in one case for corporation tax).

国税通則法第二十三条第一項の規定による更正の請求

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, as Articles 32 and 33-2 use the term; Article 32 lets a person who filed an inheritance or gift tax return or received a determination (決定) make one within four months after learning that one of the events it lists, such as a later division of the estate or a change of heirs, has made the taxable value (課税価格) and tax too large.

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

事業概況報告事項（じぎょうがいきょうほうこくじこう）

The organizational structure, business outline, financial position and other matters a Ministry of Finance Order (財務省令) specifies for a specified multinational enterprise group (特定多国籍企業グループ), which under Article 66-4-5 a domestic corporation, or a foreign corporation with a permanent establishment, that is a constituent entity of the group must provide electronically within one year after the end of each ultimate parent accounting year.

特定多国籍企業グループの組織構造、事業の概要、財務状況その他の財務省令で定める事項

最終親会社等届出事項（さいしゅうおやがいしゃとうとどけでじこう）

In Article 150-3, paragraphs (7) to (9), the information on the ultimate parent company, etc. (最終親会社等) of a specified multinational enterprise group, etc. (特定多国籍企業グループ等) that a Ministry of Finance Order (財務省令) sets, which a reporting corporation relieved under paragraph (3) or (6) of that Article must send electronically to its district tax office within one year and three months after the end of each target accounting year (対象会計年度).

特定多国籍企業グループ等の最終親会社等に関する情報として財務省令で定める事項

未成年者非課税適用確認書（みせいねんしゃひかぜいてきようかくにんしょ）

A document a person receives from the district tax office director (所轄税務署長) under Article 37-14-2, paragraphs (12) to (16), stating that the person may set up a tax-exempt management account (非課税管理勘定) in a minor's account (未成年者口座), the person's name and date of birth, and other matters a Ministry of Finance Order (財務省令) sets.

…久的施設を有する非居住者が、第十二項から第十六項までの規定の定めるところにより第十五項に規定する所轄税務署長から交付を受けた書類で、未成年者口座に非課税管理勘定を設けることができる旨、その者の氏名及び生年月日…

酒類製造者（しゅるいせいぞうしゃ）

In Article 74-4, a person licensed by the tax office director under Article 7, paragraph (1) of the Liquor Tax Act to make liquor.

酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者

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

輸出酒類販売場（ゆしゅつしゅるいはんばいじょう）

In Article 87-6, paragraphs (10) and (11), a liquor manufacturing site that is also a tax-free shop (輸出物品販売場), run by a liquor manufacturer and permitted under Article 87-6, paragraph (8) by the district tax office director to sell liquor free of tax to buyers eligible for tax-free purchase (免税購入対象者).

第八項に規定する輸出酒類販売場

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), after an examination, fixing the tax basis and tax amount of a person who should have filed a tax return but did not; this meaning does not apply in Part I, Part II, Chapter I, Section 1, or Articles 80(4), 133, 134, 135(3)(iii) and (4), 147-3 and 147-4.

この編、次編第一章第一節（課税標準及びその計算）、第八十条第四項（欠損金の繰戻しによる還付）、第百三十三条（更正等による所得税額等の還付）、第百三十四条（確定申告に係る更正等又は決定による中間納付額の…

特例決算期間（とくれいけっさんきかん）

In Article 14, paragraph (8), the period stated in the document filed under that paragraph by the group tax sharing parent corporation or parent corporation (通算親法人等): either the joining corporation's monthly closing period — its accounting period divided into one-month periods from its start, with any final period under a month — or its accounting period (会計期間).

次に掲げる期間のうち当該書類に記載された期間

給与所得者の扶養控除等申告書（きゅうよしょとくしゃのふようこうじょとうしんこくしょ）

The salary income earner's return for deduction for Dependents, etc. (給与所得者の扶養控除等申告書) as Article 194, paragraph (8) of the Income Tax Act names it: the return a resident receiving salary in Japan files with the district tax office director (税務署長) through the payer of the salary (or of the main salary), stating such matters as the spouse and relatives claimed for withholding deductions and any disability.

法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書

登録番号（とうろくばんごう）

The registration number of a qualified invoice issuer (適格請求書発行事業者), recorded with its name in the register of qualified invoice issuers (適格請求書発行事業者登録簿) under Article 57-2, paragraph (4).

第五十七条の二第四項の登録番号

納税の告知（のうぜいのこくち）

In Article 67, paragraphs (1) and (2), a notice of tax payment that the district director (税務署長) gives under Article 36, paragraph (1), item (ii) to collect national withholding tax (源泉徴収等による国税) not paid by its statutory payment due date (法定納期限).

第三十六条第一項（納税の告知）の規定による納税の告知（同項第二号に係るものに限る。）

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）第十八条第二項に規定する期限後申告書

取得指定期間（しゅとくしていきかん）

The designated acquisition period as Article 37-5, paragraph (2) applies the rule of Article 37, paragraph (4): for an individual who sold an asset under Article 37-5, the period from 1 January to 31 December of the year after the sale, extendable with the tax office's approval to a day within two years after that 31 December.

同条第二項に規定する取得指定期間

酒類の販売場（しゅるいのはんばいじょう）

A sales outlet (販売場) — a place where a liquor sales business is carried on continuously — for which a sales business licence (販売業免許) under Article 9, paragraph (1) of the Liquor Tax Act has been granted; one run by a liquor manufacturer that meets requirements such as being close to its liquor manufacturing site, set by Cabinet Order (政令), is treated as a manufacturing site for Article 87-6.

酒税法第九条第一項に規定する販売業免許を受けた販売場

給与所得者の扶養控除等申告書（きゅうよしょとくしゃのふようこうじょとうしんこくしょ）

In Article 41-3-7, paragraphs (1) and (3), items (i) and (ii), and Article 41-3-8, paragraph (2), item (ii), the salary income earner's return for deduction for Dependents, etc. as Article 194, paragraph (8) of the Income Tax Act names it: the return a resident receiving salary in Japan files with the district tax office director (税務署長) through the payer of the salary (or of the main salary), stating such matters as the spouse and relatives claimed for withholding deductions and any disability — each year before the first payday under paragraph (1) of that Article, when those matters change under paragraph (3), and for relatives living abroad under paragraph (6).

同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書