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The deadline by which a person granted a tax payment grace (納税の猶予) under the article must file with the district tax office a written notification (届出書) that they wish to keep it, reporting on the business, forest, shares or artwork it covers — a set time after each reporting base date the article sets (three or five months, depending on the article and the kind of base date), or, in Article 70-6-7, each date on which a further three years have passed from the day after the return's filing deadline.
特定納税者
In Article 117, a taxpayer with no domicile or residence (for a corporation, no office) in Japan whom the tax authority has asked in writing to appoint a tax agent (納税管理人); if they do not do so by the set date, the authority may designate a suitable person in Japan as their tax agent.
In Articles 85 and 86(1), a decision by the district director of the tax office (税務署長), the regional commissioner (国税局長) or a customs director (税関長) on income tax, corporation tax, consumption tax or certain other national taxes (other than one about collecting tax or enforcing unpaid tax), or a notice under Article 36, paragraph (1) to pay unpaid withholding tax or certain penalty taxes.
In Article 37-2, paragraphs (1), (2) and (5), the taxable period that includes the day a disaster or other unavoidable cause occurred, for a business damaged by it, other than a taxable period whose taxable sales in the base period exceed 50 million yen or one tied to a split, etc. (分割等); with the tax office director's (税務署長) approval, Article 37, paragraph (1) may be applied to it.
A reassessment of a resident's income tax, including a decision, ruling or court judgment on an appeal or lawsuit against a response to a request for reassessment or against a determination of tax.
還付加算金
Interest the tax authority adds when it refunds 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 until the refund is decided or applied (or for the period another tax law sets).
特定納税管理人
In Article 117, the tax agent (納税管理人) whom the regional commissioner (国税局長) or tax office director (税務署長) may designate to handle the specified matters (特定事項) of a taxpayer who notified none by the designated day (指定日), chosen from the domestic facilitators (国内便宜者) asked to take the role — for an individual, an adult relative living with them, someone closely tied to them by contract or an operator of a marketplace they trade on; for a corporation, a company linked to it by half or more of its shares, its officers, or their adult relatives.
In Article 135, the part of the corporation tax a domestic corporation paid for a business year, of a kind a Cabinet Order (政令) sets, that a reassessment (更正) reduces because the income shown on its final return (確定申告書) was inflated by accounting that disguised the facts (仮装経理); it is refunded only as paragraphs (2), (3) and (7) of that Article provide.
In Article 21-4, the return a specified person with a disability (特定障害者) files with the district director (税務署長) when property is placed in trust for them under a support trust contract, stating that they seek to have paragraph (1) applied to the beneficial interest (信託受益権), so that its value up to 60 million yen (30 million yen for one without a particular disability) is left out of the taxable value (課税価格) of gift tax.
In Article 97-4, the information to be entered in the statements of payments and similar reports (調書等) that, under Article 228-4, paragraph (1) of the Income Tax Act, a person who had to file 100 or more of them in the year before last must provide to the district tax office director (税務署長) through an electronic data processing system (電子情報処理組織) or on an optical disc or similar medium.
In Article 135, a domestic corporation to which Article 135(1) applied — the special refund of corporation tax after a reassessment of a return overstated through fictitious accounting (仮装経理) — or, where it was dissolved by a qualified merger, the acquiring corporation in that merger.
An assessment and determination as defined in Article 32(5) of the Act on General Rules for National Taxes: a decision under Article 32(1) or (2) of that Act by which the district tax office director fixes, or later changes, the tax base and the tax payable for a national tax that the tax office itself assesses, such as an additional tax (加算税).
A reassessment or determination, etc. as defined in Article 58, paragraph (1), item (i)(a) of the Act on General Rules for National Taxes: a reassessment (更正), a determination (決定) under Article 25 of that Act, or an assessment and determination (賦課決定).
In Article 105, the regional commissioner (国税局長), tax office director (税務署長) or customs director (税関長) with power under Articles 43 and 44 to collect the tax in dispute, whom the President of the National Tax Tribunal may ask to hold off collection or delinquent tax procedures while a request for reconsideration is examined.
The notification, carrying the particulars Ministry of Finance Order (財務省令) sets, that a person whose income tax is deferred must file each year with the district tax office director (税務署長) to say that they still hold the covered assets and want the deferral to go on.
The name and date of birth of the person who opened a tax-exempt account (非課税口座), an amount a Cabinet Order (政令) sets as the purchase price of the listed shares, etc. held on 31 December in its specified cumulative investment account (特定累積投資勘定) or specified tax-exempt management account (特定非課税管理勘定), and other matters a Ministry of Finance Order (財務省令) sets, which the head of the financial instruments business operator's office must provide electronically to the tax office by 31 January of the following year.
The written request for reinvestigation (再調査の請求書) with the related documents and other items, which a tax office director or other authority must send on when it transfers the case to another authority under Article 86 because the taxpayer's place for tax payment (納税地) has moved.
物納手続関係書類提出期限延長届出書
In Article 42, the written notification an applicant for payment in kind (物納) files with the district director (税務署長) when it cannot attach all the documents for payment in kind procedures (物納手続関係書類) to the application by its deadline, stating the day it will submit them; if it states none, the day three months after the day following the deadline is taken as stated.
In Article 23, paragraph (2), a determination under Article 25 — the tax office director fixing, after an examination, the tax of a person who should have filed a tax return but did not.
In Article 40-4, a body that the employees of a local government organise under a local ordinance (条例) to run a scheme of mutual aid among them, as Article 208, item (ii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes it; once the district tax office director approves the scheme, the contributions its members pay count as social insurance premiums (社会保険料).