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当該課税期間の直前の課税期間の確定申告書（とうがいかぜいきかんのちょくぜんのかぜいきかんのかくていしんこくしょ）

In Article 42, the return under Article 45, paragraph (1) for the taxable period (課税期間) just before the one for which interim returns (中間申告書) are being filed; the consumption tax to be stated in it sets the amounts of those interim returns.

第四十五条第一項の規定による申告書

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.

同法第五十七条第一項の規定による充当

国際最低課税額確定申告書（こくさいさいていかぜいがくかくていしんこくしょ）

The return a domestic corporation files under Article 82-6, paragraph (1) for corporation tax on the international minimum tax amount (国際最低課税額), including a return filed after the due date (期限後申告書) for it.

第八十二条の六第一項（国際最低課税額に係る確定申告）の規定による申告書（当該申告書に係る期限後申告書を含む。）

国内最低課税額確定申告書（こくないさいていかぜいがくかくていしんこくしょ）

The return a corporation files under Article 82-22, paragraph (1) (also as applied to foreign corporations by Article 145-9) for corporation tax on the domestic minimum tax amount (国内最低課税額), including a return filed after the due date (期限後申告書) for it.

第八十二条の二十二第一項（国内最低課税額に係る確定申告）（第百四十五条の九（申告及び納付等）において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）

国際最低課税残余額確定申告書（こくさいさいていかぜいざんよがくかくていしんこくしょ）

The return a corporation files under Article 82-14, paragraph (1) (also as applied to foreign corporations by Article 145-5) for corporation tax on the international minimum tax residual amount (国際最低課税残余額), including a return filed after the due date (期限後申告書) for it.

第八十二条の十四第一項（国際最低課税残余額に係る確定申告）（第百四十五条の五（申告及び納付等）において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）

公的年金等の受給者の扶養親族等申告書（こうてきねんきんとうのじゅきゅうしゃのふようしんぞくとうしんこくしょ）

In Article 41-3-9, paragraph (3), items (i) and (ii), the return of that name under Article 203-6, paragraph (8) of the Income Tax Act: the return a resident receiving public pensions or retirement packages (公的年金等) in Japan files through the payer, before the first payment each year, to have certain deductions counted in the tax withheld from them.

所得税法第二百三条の六第八項に規定する公的年金等の受給者の扶養親族等申告書

特例決算期間（とくれいけっさんきかん）

A special closing period as defined in Article 14, paragraph 8, item 1 of the Corporation Tax Act: whichever of these periods the group parent corporation or parent corporation (通算親法人等) states in the document it files under that paragraph — the joining corporation's monthly closing period (its accounting period divided into one-month periods from its start, with any final period of less than a month) or its accounting period (会計期間).

同項第一号に規定する特例決算期間

行政機関の長（ぎょうせいきかんのちょう）

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（ちほうぜいかんけいつうち）

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

輸出物品販売場（ゆしゅつぶっぴんはんばいじょう）

In Article 87-6(8) and (10), a shop as defined in Article 8(7) of the Consumption Tax Act: a shop of a business that pays consumption tax, permitted by the district tax office director to sell goods free of consumption tax to buyers eligible for tax-free purchase (免税購入対象者) by the method that Act sets.

消費税法第八条第七項に規定する輸出物品販売場

更正（こうせい）

From Article 29 to Article 72, a reassessment under Article 24 or Article 26: the tax office director's (税務署長) correction, based on an investigation, of the tax base or tax amount stated in a tax return, or of one set by an earlier reassessment or determination (決定).

不服申立て（ふふくもうしたて）

An appeal against a disposition made under the national tax laws, by a request for reinvestigation (再調査の請求) or a request for review (審査請求) under Article 75; the term does not carry this meaning in Article 80, paragraph (3), which sends appeals on liquor licensing to the Administrative Complaint Review Act instead.

更正決定等（こうせいけっていとう）

A reassessment (更正), a determination (決定) under Article 25, or an assessment and determination (賦課決定) — the ways a tax office fixes or corrects the amount of tax payable.

更正又は決定（こうせいまたはけってい）

A reassessment (更正) or determination (決定) under Articles 24 to 26 — the tax office director correcting a filed return, or fixing the tax of someone who should have filed but did not — which is made by serving a written notice of reassessment or determination.

賦課決定（ふかけってい）

A determination by the tax office director under Article 32 fixing the tax basis and the tax payable for a national tax assessed by the tax office (賦課課税方式), such as a penalty tax.

特例適用申告書（とくれいてきようしんこくしょ）

The document under Article 41-21, paragraph (5) (also applied to foreign corporations by Article 67-16) that a non-resident or foreign corporation submits, through the general partner handling distributions of the investment partnership's income (配分の取扱者), to the head of the competent tax office, stating that it seeks the special rule in Article 41-21, paragraph (1), its name, address, share of the partnership's assets and other matters a Ministry of Finance Order (財務省令) specifies, with documents showing it meets the requirements.

納税の猶予（のうぜいのゆうよ）

In Article 40-3-4, the grace period for paying income tax granted under paragraph (1) of that Article to a nonresident who has applied for mutual agreement under a tax treaty about a correction or determination concerning internal transactions; collateral equal to the deferred amount must be provided unless the tax is 1 million yen or less, the period is three months or less, or special circumstances make it impossible.

相続時精算課税適用者（そうぞくじせいさんかぜいてきようしゃ）

A person as defined in Article 21-9, paragraph (5) of the Inheritance Tax Act: one who has filed the notification electing settlement taxation at inheritance (相続時精算課税) for gifts from a particular donor, the specified donor (特定贈与者).

非課税適用申告書（ひかぜいてきようしんこくしょ）

A document stating that a nonresident or foreign corporation seeks the income tax exemption of Article 5-2, paragraph (1) for interest on book-entry government bonds (振替国債) or book-entry municipal bonds (振替地方債), with its name, address and other matters a Ministry of Finance Order (財務省令) sets, submitted to the tax office through the specified book-entry transfer institution, etc. (特定振替機関等) and any qualified foreign intermediary (適格外国仲介業者).

更正の請求（こうせいのせいきゅう）

A request to the tax office director (税務署長) to reassess (更正) the tax base or tax amount in a tax return, made under Article 23, paragraph (1) — within five years of the statutory tax return due date (ten years in one case for corporation tax) where the return overstated the tax or understated a loss or refund — or, on the grounds in paragraph (2), such as a court judgment or another person's reassessment showing the figures were wrong, within two months of that event, when a person whose tax was fixed by a determination (決定) may also make it.