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提出日（ていしゅつび）

In Article 19, paragraph (2), the day a business operator files a notice under paragraph (1), items (iii) to (iv)-2 of that Article to shorten or change its taxable period (課税期間) to periods of three months or one month; the notice takes effect from the start of the next such period.

交付要求（こうふようきゅう）

A request for share distribution under the National Tax Collection Act: a tax office director's claim, made to the body running a compulsory sale of a delinquent taxpayer's property, for the tax to be paid out of the proceeds; under Article 39, paragraph (3), the notice sent to that body when consumption tax, etc. (消費税等) is collected from such proceeds counts as one.

税務書類（ぜいむしょるい）

In Article 124, a return, application, notification, statement or other document submitted to a tax office director or other authority under the national tax laws, which must carry the submitter's name, address and individual or corporate number (番号).

給与所得者（きゅうよしょとくしゃ）

A person who must file the declaration Article 194, paragraph 1 of the Income Tax Act requires of a resident receiving salary, etc. (給与等) in Japan, which is filed through the payer before the first salary payment of each year.

特例申告に関する決定（とくれいしんこくにかんするけってい）

A determination (決定) under Article 25 of the Act on General Rules for National Taxes of an amount that should have been stated, under Article 47, paragraph (1), item (i) or (ii), in a special return (特例申告書) for taxable goods (課税貨物) taken out of a bonded area (保税地域).

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).

特定株式等の異動状況に関する調書（とくていかぶしきとうのいどうじょうきょうにかんするちょうしょ）

A report that the financial instruments business operator, etc. or the company keeping or managing specified shares (特定株式) or inherited specified shares (承継特定株式) under the arrangement Article 29-2(1)(vi) requires must file with the district director of the tax office by 31 January each year, on their receipt, acquisition, delivery and other changes.

担保提供関係書類提出期限延長届出書（たんぽていきょうかんけいしょるいていしゅつきげんえんちょうとどけでしょ）

In Article 39, the written notification an applicant for deferred payment (延納) files with the district director (税務署長) when it cannot attach all the documents for provision of security (担保提供関係書類) 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.

変更担保提供関係書類提出期限延長届出書（へんこうたんぽていきょうかんけいしょるいていしゅつきげんえんちょうとどけでしょ）

In Article 39, the written notification that a person asked under the proviso to paragraph (2) to change the security (担保) offered for deferred payment (延納) files with the district director (税務署長) when it cannot submit the documents for provision of security (担保提供関係書類) by the deadline in paragraph (5), stating the day it will submit them.

指定日（していび）

In Article 48, the day the district director of the tax office designates, as a Cabinet Order (政令) sets, where a disaster or other unavoidable cause makes it hard for a domestic corporation to acquire the replacement asset (代替資産) within two years after the business year in which it received the insurance money; the period for using that money then runs to it.

更正等（こうせいとう）

In Article 54, paragraphs (1) and (2), a reassessment (更正) under Article 24 or 26 of the Act on General Rules for National Taxes of consumption tax on a final return, etc. (確定申告書等), including a decision, ruling or court judgment on an appeal or lawsuit against the response to a request for reassessment (更正の請求).

増額更正（ぞうがくこうせい）

In Article 61, paragraph (2), a reassessment that increases the tax payable (including similar reassessments specified by Cabinet Order (政令)); where it follows a reassessment that reduced the tax, part of the time in between is left out when delinquent tax (延滞税) is counted.

記載事項（きさいじこう）

In Article 59, the particulars to be entered in the reports (調書) required by paragraphs (1) to (3) — on insurance benefits and retirement allowances paid, on changes of policyholder on a policyholder's death, and on trusts; where 100 or more of a kind of report were due in the year before last, the filer must provide them to the district director (税務署長) online or on optical disc or similar media instead.

記載事項（きさいじこう）

The matters to be entered in the reports and statements (調書等) filed under the provisions Article 42-2-2, paragraph (1) lists, which a person who should have filed 100 or more of them in the year two years before the filing deadline's year must give the district director of the tax office online or on an optical disk or other medium.

継続届出書（けいぞくとどけでしょ）

In the grace periods for gift tax (Article 70-4) and inheritance tax (Article 70-6) on farmland, the written notification that a donee or agricultural heir (農業相続人) who has leased out farmland under the special lease rule (貸付特例適用農地等) must file with the district director (税務署長) by each anniversary of the day after filing the notification of the lease, stating the particulars of the lease and other matters a Ministry of Finance Order (財務省令) sets.

現在の納税地（げんざいののうぜいち）

The place for tax payment (納税地) at the time something is done — a return filed, a reassessment, determination or assessment made, tax collected, or a request for reinvestigation made — whose tax authority is the one that deals with it.

消費税申告書（しょうひぜいしんこくしょ）

In Article 45-2, paragraphs (1) and (4), the final return under Article 45, paragraph (1), whose filing deadline a corporation whose corporation tax return deadline is extended under Article 75-2, paragraph (1) of the Corporation Tax Act may, by notice to the tax office, have extended to three months after the end of the taxable period.

変更届出事項（へんこうとどけでじこう）

The name of the person who filed a written notification of change of financial instruments business operator, etc. (金融商品取引業者等変更届出書), the fact that it was received, the date the tax-exempt management account (非課税管理勘定), cumulative investment account (累積投資勘定) or specified cumulative investment account (特定累積投資勘定) was closed, and other matters a Ministry of Finance Order (財務省令) sets, which the head of the office must provide electronically to the tax office.

廃止届出事項（はいしとどけでじこう）

The particulars — the person's name (with their individual number, for a minor's account), the fact that a written notification closing the account was received, the date the account was closed, and others a Ministry of Finance Order (財務省令) sets — that the head of a financial instruments business operator's office must send to the district tax office through the specified electronic data processing system after receiving a notification closing a tax-exempt account (非課税口座) or a minor's account (未成年者口座).

継続貸付届出書（けいぞくかしつけとどけでしょ）

In the grace periods for gift tax and inheritance tax on farmland (Articles 70-4 and 70-6, and the supplementary provisions (附則) of Act No. 55 of 1995 and Act No. 21 of 2005), the written notification that a donee or agricultural heir (農業相続人) whose farmland is lent, with approval, for temporary use as road land, etc. (一時的道路用地等) must file with the district director (税務署長) by each anniversary of the day after the approval, stating the particulars of the superficies right or similar right set up and other matters a Ministry of Finance Order (財務省令) sets.